Correspondence Table: Canadian Research and Development Classification (CRDC) 2020 Version 1.0 to Canadian Research and Development Classification (CRDC) 2020 Version 2.0

The Generic Statistical Information Model (GSIM) is now used to identify the types of changes made to the classification. Real changes (RC) are those affecting the scope of the existing classification items or categories, whether or not accompanied by changes in the title, definition and/or the coding. Virtual changes (VC) are those made in coding, titles and/or definitions, while the meaning or scope of the classification item remains the same. The "real changes" are the most important ones to note for analysis.

Only Field Of Research (FOR) were subject to changes and are included in the correspondence table for this version of the classification.

Types of changes in the classification, including Codes, Titles and Classification Items (Based on GSIM)

CSV version (CSV, 3.36 KB)
Correspondence Table: Canadian Research and Development Classification (CRDC) 2020 Version 1.0 to Canadian Research and Development Classification (CRDC) 2020 Version 2.0
CRDC 2020 V1.0 Code CRDC 2020 V1.0 Title CRDC 2020 V2.0 Code CRDC 2020 V2.0 Title GSIM Type of Change Notes
RDF1020509 Virtual and augmented reality, and related simulations RDF1020509 Virtual and augmented reality, metaverse and related simulations VC2 - Name Change Title and definition modification.
RDF1030399 Atomic, molecular, and optical physics, n.e.c. RDF1030309 Molecular biophysics RC4.2 - Split off RDF1030399 continues to exist while part of its denotation moves to a new subclass RDF1030309.
RDF1030399 Atomic, molecular, and optical physics, n.e.c. RDF1030399 Atomic, molecular, and optical physics, n.e.c. RC4.2 - Split off RDF1030399 continues to exist while part of its denotation moves to a new subclass RDF1030309.
RDF2049999 Other mechanical engineering, n.e.c. RDF2049912 Mechanical engineering for energy systems (except renewal energy) RC4.2 - Split off RDF2049999 continues to exist while parts of its denotation move into new subclasses RDF2049912 and RDF2049913.
RDF2049999 Other mechanical engineering, n.e.c. RDF2049913 Mechanical engineering for renewable energy systems RC4.2 - Split off RDF2049999 continues to exist while parts of its denotation move into new subclasses RDF2049912 and RDF2049913.
RDF2049999 Other mechanical engineering, n.e.c. RDF2049999 Other mechanical engineering, n.e.c. RC4.2 - Split off RDF2049999 continues to exist while parts of its denotation move into new subclasses RDF2049912 and RDF2049913.
RDF3020299 Clinical sciences, n.e.c. RDF3020234 Clinical chemistry RC4.2 - Split off RDF3020299 continues to exist while part of its denotation moves to a new subclass RDF3020234.
RDF3020299 Clinical sciences, n.e.c. RDF3020299 Clinical sciences, n.e.c. RC4.2 - Split off RDF3020299 continues to exist while part of its denotation moves to a new subclass RDF3020234.
RDF5099902 Disability studies RDF5099902 Disability studies VC2 - Name Change Definition modification.
RDF5099999 All other social sciences, n.e.c. RDF5099905 Black studies RC4.2 - Split off RDF5099999 continues to exist while parts of its denotation move to new subclasses RDF5099905 and RDF5099906.
RDF5099999 All other social sciences, n.e.c. RDF5099906 Indigenous studies RC4.2 - Split off RDF5099999 continues to exist while parts of its denotation move to new subclasses RDF5099905 and RDF5099906.
RDF5099999 All other social sciences, n.e.c. RDF5099999 All other social sciences, n.e.c. RC4.2 - Split off RDF5099999 continues to exist while parts of its denotation move to new subclasses RDF5099905 and RDF5099906.
RDF6010199 Historical studies, n.e.c. RDF6010115 Quebec history RC4.2 - Split off RDF6010199 continues to exist while part of its denotation moves to new subclass RDF6010115.
RDF6010199 Historical studies, n.e.c. RDF6010199 Historical studies, n.e.c. RC4.2 - Split off RDF6010199 continues to exist while part of its denotation moves to new subclass RDF6010115.
RDF6020299 Linguistics, n.e.c. RDF6020211 Translation studies RC4.2 - Split off RDF6020299 continues to exist while part of its denotation moves to new subclass RDF6020211.
RDF6020299 Linguistics, n.e.c. RDF6020299 Linguistics, n.e.c. RC4.2 - Split off RDF6020299 continues to exist while part of its denotation moves to new subclass RDF6020211.
RDF6040601 Indigenous performing arts RDF6040601 Indigenous arts VC2 - Name Change Title and definition modification.

2023 Annual Civil Aviation Survey - Level IV

Why do we conduct this survey?

This survey collects financial data from the Canadian Level IV air carriers. This information is used to determine if a carrier has reached the revenue threshold required to qualify for reporting Level III. The data are also used by various government departments for statistical and research purposes.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

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

Legal name

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

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

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

Operating name

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

  • Legal name:
  • Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2023 and March 31, 2024.

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

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024.

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

  • September 18, 2022 to September 15, 2023 (e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 (e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Statement of Revenues, Annual - Statement 21 (IV)

1. For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?

Report all amounts in thousands of Canadian dollars.

Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?
  CAN$ '000
Operating revenue
Include scheduled and charter services.
 
a. Fixed wing services  
b. Helicopter services  
Total operating revenue  

Changes or events

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

Select all that apply.

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

Contact person

8. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is ([Provided Given Names]) , ([Provided Family Name]) the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

10. Do you have any comments about this questionnaire?

Enter your comments

Why do we conduct this survey?

This survey collects financial and operational data from the Canadian Level lll air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

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

Legal name

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

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

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

Operating name

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

  • Legal name:
  • Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2023 and March 31, 2024.

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

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024.

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

  • September 18, 2022 to September 15, 2023 ( e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

 
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - property and equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Non-operating property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Operating revenue

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
  • expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
  • airport landing fees paid both in Canada and outside of Canada;
  • navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
  • expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
  • expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements;
  • all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
  • expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
  • expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
  • all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
  • general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • staff reduction expenses.

Depreciation

Include:

  • provisions for the depreciation of ground property and equipment (including flight equipment);
  • all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
  CAN$ '000
Operating expenses  
a. Maintenance - ground property and equipment  
b. Aircraft operations  
c. Maintenance - flight equipment  
d. General administration
Include expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
 
e. Depreciation
Include provisions for the depreciation of ground property and equipment (including flight equipment), etc.
 
f. All other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business? CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turboprop and jet aircraft.
   
b. Gasoline consumed (litres)    
c. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

1. For the calendar year ending in December YYYY, please provide the details of this business's scheduled services by sector of operation.

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December 2019, please provide the details of this business's scheduled services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Scheduled services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services?

Report all amounts in thousands of Canadian dollars.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Scheduled services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

1. For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation.

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Charter services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services?

Report all amounts in thousands of Canadian dollars.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Charter services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

Changes or events

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

Select all that apply.

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

Contact person

8. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is ([Provided Given Names]), ([Provided Family Name]) the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

10. Do you have any comments about this questionnaire?

Enter your comments

Why do we conduct this survey?

This survey collects financial data from the Canadian Level II air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

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

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

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

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

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

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

Legal name:

Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2023 and March 31, 2024.

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

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024.

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

  • September 18, 2022 to September 15, 2023 ( e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD , what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets - (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment - (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment - (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities - (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
Report all amounts in thousands of Canadian dollars
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - property and equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Non-operating property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at:https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.

Landing fees
Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses
The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses
The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses
The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses
The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses
The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation
The sum of the previous two expense items.

Operating expenses - All other expenses
Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses
The sum of the previous two expense items.

Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business? CAN$ '000
Operating expenses - Ground property and equipment maintenance  
a. Employee wages, salaries and benefits  
b. All other maintenance - ground property and equipment expenses  
Total maintenance - ground property and equipment expenses  
Operating expenses - Aircraft operations  
a. Flight crew wages, salaries and benefits  
b. Aircraft fuel and oil  
c. Landing fees  
d. Navigation fees  
e. Aircraft insurance  
f. Aircraft rental  
g. All other aircraft operations expenses  
Total aircraft operations expenses  
Operating expenses - Flight equipment maintenance  
a. Employee wages, salaries and benefits  
b. Materials and supplies  
c. Purchased repair services  
d. All other maintenance - flight equipment expenses  
Total maintenance - flight equipment expenses  
Operating expenses - In-flight service  
a. Employee wages, salaries and benefits  
b. Passenger food and supplies  
c. Passenger liability insurance  
d. All other in-flight service expenses
Include expenses incurred due to interrupted flights such as hotels, meals, etc.
 
Total in-flight service expenses  
Operating expenses - Aircraft and traffic servicing  
a. Employee wages, salaries and benefits  
b. Purchased services  
c. All other aircraft and traffic servicing expenses  
Total aircraft and traffic servicing expenses  
Operating expenses - Promotion and sales  
a. Employee wages, salaries and benefits  
b. All other promotion and sales expenses  
Total promotion and sales expenses  
Operating expenses - Depreciation  
a. Depreciation - flight equipment  
b. All other depreciation
Include provisions for the depreciation of all non-flight ground and property equipment, etc.
 
Total depreciation  
Operating expenses - All other expenses
Include general administration.
 
a. Employee wages, salaries and benefits  
b. All other expenses
Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc.
 
Total other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.

Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turbopop and jet aircraft.
   
b. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Employment

Average number of employees
Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

Changes or events

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

Select all that apply.

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

Contact person

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

Is ([Provided Given Names]) , ([Provided Family Name]) the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours:

Minutes:

10. Do you have any comments about this questionnaire?

Enter your comments

2023 Annual Civil Aviation Survey - Level I

Why do we conduct this survey?

This survey collects financial data from the Canadian Level I air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

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

Legal name

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

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

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

Operating name

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

  • Legal name:
  • Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2023 and March 31, 2024.

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

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024.

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

  • September 18, 2022 to September 15, 2023 (e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 (e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (I)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets - (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment - (Include capital leases.)

Include:

  • flight equipment owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.

Accumulated depreciation and amortization - flight equipment

Include:

  • accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Operating - ground property and equipment - (Include capital leases.)

Include:

  • ground property and equipment owned and/or under capital leases;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - ground property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment - (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities - (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - flight equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Operating - ground property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. Non-operating property and equipment
Include capital leases.
 
f. Less accumulated depreciation and amortization  
g. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services.

Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business? CAN$ '000
Operating expenses - Ground property and equipment maintenance  
a. Employee wages, salaries and benefits  
b. All other maintenance - ground property and equipment expenses  
Total maintenance - ground property and equipment expenses  
Operating expenses - Aircraft operations  
a. Flight crew wages, salaries and benefits  
b. Aircraft fuel and oil  
c. Landing fees  
d. Navigation fees  
e. Aircraft insurance  
f. Aircraft rental  
g. All other aircraft operations expenses  
Total aircraft operations expenses  
Operating expenses - Flight equipment maintenance  
a. Employee wages, salaries and benefits  
b. Materials and supplies  
c. Purchased repair services  
d. All other maintenance - flight equipment expenses  
Total maintenance - flight equipment expenses  
Operating expenses - In-flight service  
a. Employee wages, salaries and benefits  
b. Passenger food and supplies  
c. Passenger liability insurance  
d. All other in-flight service expenses
Include expenses incurred due to interrupted flights such as hotels, meals, etc.
 
Total in-flight service expenses  
Operating expenses - Aircraft and traffic servicing  
a. Employee wages, salaries and benefits  
b. Purchased services  
c. All other aircraft and traffic servicing expenses  
Total aircraft and traffic servicing expenses  
Operating expenses - Promotion and sales  
a. Employee wages, salaries and benefits  
b. All other promotion and sales expenses  
Total promotion and sales expenses  
Operating expenses - Depreciation  
a. Depreciation - flight equipment  
b. All other depreciation
Include provisions for the depreciation of all non-flight ground and property equipment, etc.
 
Total depreciation  
Operating expenses - All other expenses
Include general administration.
 
a. Employee wages, salaries and benefits  
b. All other expenses
Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc.
 
Total other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turbopop and jet aircraft.
   
b. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales, and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

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Changes or events

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

Select all that apply.

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

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Canadian Research and Development Classification (CRDC) 2020 Version 2.0 – Introduction

Status

This standard was approved as a recommended standard on May 26, 2020.

Table of contents

Overview

The Canadian Research and Development Classification (CRDC) was jointly developed by the federal research granting agencies, including the Canadian Foundation for Innovation (CFI), the Canadian Institutes of Health Research (CIHR), the Natural Sciences and Engineering Research Council of Canada (NSERC), the Social Sciences and Humanities Research Council (SSHRC), and Statistic Canada (STC).

The CRDC is the collective name for a set of three related classifications developed for use in the measurement and analysis of research and experimental development (R&D) undertaken in Canada. The three constituent classifications included in the CRDC are: Type of Activity (TOA), Fields of Research (FOR), and Socio-economic Objective (SEO).

Although research and development as an economic activity can be measured using classifications such as the North American Industry Classification (NAICS) and the North American Product Classification (NAPCS), the CRDC 2020 represents the first in its kind and introduces a new dedicated framework for measuring research and development activities in Canada. The first version was officially named CRDC 2020 Version 1.0, and it is now replaced by CRDC 2020 Version 2.0.

The use of the three constituent classifications in the CRDC ensures that R&D statistics collected are useful to governments, educational institutions, international organisations, scientific, professional or business organisations and enterprises, community groups and private individuals in Canada.

The development of the CRDC by the agencies was undertaken in co-operation or consultation with major academic and research organisations, experts of specific fields and users of research information in Canada, in particular during seminars, direct exchanges and other consultative methods such as a public consultation. This comprehensive consultative process aimed to ensure that the CRDC is widely accepted and used as the national standard classification in Canada, not only in the compilation of R&D statistics, but also in the study of research and development in Canada in general.

In this introduction, we provide a summarized background to the development of the classification; an explanation of the conceptual basis of the CRDC, including the composition, nature, purpose and structure of the CRDC; the use of the CRDC and guidelines for classifying with the CRDC; the definition and scope of R&D; an outline of what constitutes a unit of R&D for data and reporting purposes.

The CRDC largely follows the guidelines prescribed in the Organisation for Economic Co-operation and Development (OECD), "Frascati Manual 2015", Guidelines for collecting and reporting data on research and experimental development.

The CRDC is also very close to the Australian and New Zealand Standard Research Classification (ANZSRC) in terms of their underlying concepts and their usage, although some groupings might be different, therefore, large content of this introduction will be similar to that of the ANZSRC.

Background

Canada's research funding agencies were using a number of different research classifications across their programs. In most cases, these classifications only covered the mandate of a specific agency rather than all sectors of research, had not been updated in many years, were not aligned with international standards, no longer accurately represent today's research landscape, and only partially met the needs of different end-users. In addition, a growing emphasis on interdisciplinary research, increased international collaboration, the rapid evolution of some research fields, and the increased desire for consistent inter-agency reporting are important additional drivers behind the development of the CRDC.

In 2017, the federal research granting agencies jointly started the development of the CRDC, with Statistics Canada serving as the custodian of the new standard and providing its expertise on statistical standards development and maintenance. To learn more about the development process, we refer the users to two document: Development of the Canadian Research and Development Classification - What we heard (from the consultation process) and a working paper on the CRDC (Canadian Research and Development Classification (ISKO Encyclopedia of KO)) published in June 2019. Additionally for this revision, a consultation process (Participate in the consultation for the update of the Canadian Research and Development Classification (CRDC) 2020 V1.0) was launched, and a separate report (Revision of the Canadian Research and Development Classification (CRDC) 2020 Version 1.0 - What We Heard) was released on the Statistics Canada's Consulting Canadians website.

The CRDC provides a number of benefits such as the ability to produce an up-to-date, relevant and conceptually sound classification, a common approach to classifying research (including multi- or interdisciplinary research) across research organizations and governments, and will assist in communication, consistent reporting, identification of gaps and opportunities, stronger collaborations, and optimized support for new and innovative research.

In addition, the CRDC provides a framework which enables comparisons with other classifications used nationally and internationally.

To support international comparisons and rely on a sound conceptual base, the definition, scope and classification of R&D activities contained in CRDC largely follow the guidelines prescribed in the Organisation for Economic Co-operation and Development (OECD), "Frascati Manual 2015", Guidelines for collecting and reporting data on research and experimental development. For users with the intention of using this classification thoroughly, it is recommended to read that manual as well.

CRDC 2020 Version 1.0 was released on October 5, 2020. One of the commitments made by the Agencies after release was to review the CRDC every 2 years for a minor review and every 5 years for a major review. The scope of the review for CRDC 2020 Version 2.0 was designed with Fields of Research (FOR) as the only focus, which means Type of Activity (TOA) and Socio-economic objective (SEO) classifications remained untouched in this current version. More fundamental changes will be explored and applied as necessary within the larger scope of the next revision (in 2025 or later).

Composition, nature and purpose of the CRDC

The three classifications in the Canadian Research and Development Classification (CRDC) are:

  • Type of Activity (TOA);
  • Fields of Research (FOR); and
  • Socio-economic Objective (SEO).

They can be used in official statistics to analyse the nature of R&D and in conjunction with industrial and institutional sector classifications to produce a set of official statistics that support a variety of user interests.

Type of Activity (TOA) Classification

This classification allows R&D activity to be categorized according to the type of research effort, namely basic or fundamental research (which groups pure basic research and strategic basic research other split in the Frascati Manual 2015), applied research and experimental development.

The types of activity are defined as follows:

  • Basic research: refers to experimental and theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observable facts, without any particular application or use in view. It includes pure basic research (i.e., experimental and theoretical work undertaken to acquire new knowledge without looking for long term benefits other than the advancement of knowledge) and strategic basic research (experimental and theoretical work undertaken to acquire new knowledge directed into specified broad areas in the expectation of practical discoveries). It provides the broad base of knowledge necessary for the solution of recognized practical problems.
  • Applied research: refers to original investigation undertaken in order to acquire new knowledge. It is, however, directed primarily towards a specific, practical aim or objective. It is undertaken either to determine possible uses for the findings of basic research or to determine new ways of achieving some specific and predetermined objectives.
  • Experimental development: refers to systematic work, drawing on knowledge gained from research and practical experience and producing additional knowledge, which is directed to producing new products, materials, policies, behaviours or outlooks, or new processes, systems and services or to improving substantially those already produced or processed/installed.

Field of research (FOR) Classification

This piece of the CRDC allows R&D activity to be categorized or classified according to the field of research (FOR); it is the methodology used in the R&D that is being considered.

The categories within this classification include major fields of research based on the knowledge sources, the objects of interest, and the methods and techniques being used.

Only FOR classification has been modified in CRDC 2020 Version 2.0.

Socioeconomic objective (SEO) Classification

This classification allows the categorization of R&D according to the purpose or outcome of the R&D as perceived by the data provider (researcher). It consists of discrete economic, social, technological or scientific domains for identifying the principal purposes of the R&D. The attributes applied to the design of the SEO classification comprise a combination of industries, processes, products, health, education, culture, ethics and other social and environmental aspects of particular interest.

Structure of the CRDC

Type of Activity (TOA) structure

As noted in section 2, the TOA has 3 main categories with no hierarchy between them, although they can be considered a continuum in the R&D process; for basic research to experimental development.

CRDC 2020 Version 2.0 – Type of Activity (TOA)
Level Level name Number of digits (truncated – Full codes are alphanumerical and start with RDT) Count
1 Division 2 3

Field of Research (FOR) structure

The FOR has four hierarchical levels, namely Divisions (at the broadest level), Groups, Classes and Subclasses or Fields (at the lowest level). The Division represents a broad subject area or research discipline and is closely aligned with the 'broad classification' levels (6 in total) as identified in the Frascati Manual 2015, with some adjustments made based on comments and feedback from consultations with experts and general public (See: Comparison between Frascati Manual 2015 – Broad Classification (FOR) and CRDC 2020 Version 2.0 – Division levels (FOR)). Groups are closely aligned with the 'Second-level classification' (42 in total) as also identified in the Frascati Manual 2015, also with few adjustments (See: Comparison between Frascati Manual 2015 – Second level classification (FOR) and CRDC 2020 Version 2.0 – Group levels (FOR)). While classes and fields were added in the CRDC to represent the increasingly detailed dissections of R&D activities in Canada. Divisions, Groups, Classes and Fields are assigned unique 2-digit truncated codes (full codes for all FOR are alphanumerical starting with RDF); 3-digit truncated codes; 5-digit truncated codes and 7-digit truncated codes respectively. The FOR classification in CRDC 2020 version 2.0 has 6 Divisions, 43 Groups, 168 Classes and 1,671 Subclasses or Fields.

Each Division is based on a broad discipline. Groups within each Division are those which share the same broad methodology, knowledge domain and/or perspective as others in the Division. Each Group is a collection of classes. Groups, Classes and Subclasses (Fields) of research are categorized to the Divisions sharing the same methodology rather than the Division they support.

CRDC 2020 Version 2.0 – Field of Research (FOR)
Level Level name Number of digits (truncated - Full codes are alphanumerical and start RDF) Count CRDC 2020 Version 2.0
1 Division 2 6
2 Group 3 43
3 Class 5 168
4 Subclass (Field) 7 1,671
Total n/a n/a 1,888
Example of the hierarchical structure of the FOR
Level Code Title
Division RDF20-21 Engineering and technology
Group RDF203 Electrical engineering, computer engineering, and information engineering
Class RDF20303 Data analytics and signal processing
Subclass (Field) RDF2030302 Artificial intelligence engineering

Socio-Economic objective (SEO) structure

The SEO is a two-level hierarchical classification with Division at the broadest level and Group at the bottom. SEO categories allow the categorization of R&D based on the purpose or outcome of the R&D as perceived by the researchers. The Division in the SEO classification is identified by a 2-digit truncated code and all full codes start with RDS. This level of the SEO classification of the CRDC is closely aligned with the 'Chapters' found in the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) 2007 (PDF) (See: Comparison between NABS 2007 Chapters (SEO) and CRDC 2020 Version 2.0 – Division levels (SEO)) developed by Eurostat and it can also be linked to the Frascati Manual 2015 which specifically refers to the NABS when exposing on the socioeconomic objectives for R&D.

Groups form the lowest level of the SEO for CRDC 2020 Version 2.0. They were put together by the funding agencies following up the scope of the NABS 2007 and other considerations such as the experience and uses from funding agencies and Statistics Canada collecting that type of information or data. It is already anticipated that more levels might be added in future revisions of the CRDC's SEO, after more consultations and analysis. Groups are assigned a unique 5-digit truncated code and all full codes start with RDS.

The SEO classification has 12 Divisions and 85 Groups. The Groups are more specific in terms of SEO and they are supplemented with illustrative examples which can represent more specific types of objective within the group. These examples can later be used to create additional levels of SEO.

Each Division is based on a broad research objective. Groups within each Division are those which are aligned towards the same objective as the Division. Each Group is a collection of related research objectives. Groups are categorized to the Divisions with which they are most closely aligned.

CRDC 2020 Version 2.0 – Socio-Economic Objective (SEO)
Level Level name Number of digits (truncated - Full codes are alphanumerical and start with RDS) Count
1 Division 3 12
2 Group  5 85
Example of the hierarchical structure of the SEO:
Level Code Title
Division RDS111 Political and social systems, structures and processes
Group RDS11110 Social justice

Summary of changes from CRDC 2020 Version 1.0 to CRDC 2020 Version 2.0

CRDC 2020 Version 2.0 includes changes for Field of Research (FOR) Classification only. Changes were maintained at the subclass (4 digit) level for this round, as a more widespread changes can be expected in the next revision. The essential of the scope changes were related to splitting off existing subclasses (fields) to accommodate new subclasses. 8 new subclasses or fields were added.

The Generic Statistical Information Model (GSIM) is used to identify the types of changes made to the classification: real changes and virtual changes. Real changes are those affecting the scope of the existing classification items or categories, whether or not accompanied by changes in the title, definition and/or the coding. Virtual changes are those made in coding, titles and/or definitions, while the meaning or scope of the classification item remains the same. Real changes are the most important ones for analysis and tracking changes over time.

Combination of classification items

No combination of classifications items occurs in this revision.

Decomposition of classification items

Among the type of decomposition classification items in the GSIM, only split offs were registered. A split occurs when a classification item continues to exist, while part of its denotation moves to another (emerging) classification item. The following emerging subclasses or fields of research were added in CRDC 2020 Version 2.0:

Subclasses or fields of research were added in CRDC 2020 Version 2.0
Level Code Parent Title
Subclass (Field) RDF1030309 RDF10303 Molecular biophysics
Subclass (Field) RDF2049912 RDF20499 Mechanical engineering for energy systems (except renewal energy)
Subclass (Field) RDF2049913 RDF20499 Mechanical engineering for renewable energy systems
Subclass (Field) RDF3020234 RDF30202 Clinical chemistry
Subclass (Field) RDF5099905 RDF50999 Black studies
Subclass (Field) RDF5099906 RDF50999 Indigenous studies
Subclass (Field) RDF6010115 RDF60101 Quebec history
Subclass (Field) RDF6020211 RDF60202 Translation studies

Virtual Changes

These changes are made without changing the scope of the existing classification items, though they help clarify where a number of fields of research should be classified. In CRDC 2020 Version 2.0, they include:

  • Identification of 'metaverse' in the title of subclass RDF1020509-Virtual and augmented reality, metaverse and related simulations;
  • Identification of 'accessibility and critical disability studies' in the definition of subclass RDF5099902-Disability studies;
  • Subclass RDF6040601-Indigenous performing arts was renamed to Indigenous arts.
CRDC 2020 Version 2.0 – Field of Research (FOR) - Level count after changes
Level Level name Number of digits (truncated - Full codes are alphanumerical and start RDF) Count CRDC 2020 Version 1.0 Count CRDC 2020 Version 2.0
1 Division 2 6 6
2 Group 3 43 43
3 Class 5 168 168
4 Subclass (Field) 7 1,663 1,671
Total n/a n/a 1,880 1,888

Use of the CRDC

The CRDC provides a three-way matrix of classification. Each R&D activity can be classified by Type of Activity (TOA), Fields of Research (FOR) and Socio-economic Objective (SEO).

The CRDC provides a significant degree of flexibility in meeting the needs of a wide variety of users. The hierarchical structure of both the FOR and SEO classifications enables them to be applied to particular purposes at various levels. The CRDC also helps classify multi-disciplinary research, where several disparate areas of the FOR are usually brought together to address one area, or closely related areas of the SEO.

The complexity of issues addressed by R&D is such that questions of public policy often arise in a manner which cannot be readily seen in advance. The detail available in both the FOR and SEO classifications would be sufficient to facilitate the provision of statistics that can be used in a variety of contexts. For example, areas of key technological significance could generally be assessed using an aggregate of appropriate FOR classes and subclasses (fields). The use of the CRDC for R&D surveys minimises the need for separate one-off R&D surveys aimed at narrow areas.

Guidelines for classifying with the CRDC

Classifying by type of activity (TOA)

Where possible, a research project or research program should be allocated to a single type of activity (basic research, applied research or experimental development). If the project or program is large and involves multiple types of activity, then each relevant activity category should be attributed a proportion of resources relative to the project's or research program's total R&D expenditure.

Classifying by field of research (FOR)

The research should first be considered in its broadest sense and in terms of the discipline that the research relates. The research is to be allocated to a FOR in a hierarchical manner. This is achieved by:

  • first determining the most relevant division in which the largest component of the R&D is being performed; then
  • determining the most relevant group within that division; then
  • determining the most relevant class within that group; and then
  • determining the most relevant subclass or field within that class.

Many R&D projects will be a homogenous body of work in a specific field. These are more straightforward to categorize. However, the emergence of new interdisciplinary and multidisciplinary fields of research is a feature of the modern R&D environment. The categorization of such fields within a hierarchical and exclusive classification system can pose difficulties for users of the FOR. The use of multiple fields to classify a research project ensures that this research is accommodated within the classification structure.

For example, to classify multidisciplinary research, granting agencies in Canada will each identify how they will classify them during their implementation of the CRDC. One could for instance collect 3 to 5 fields of research (FOR) to describe a particular research project.

If the research is sufficiently large or complex then multiple fields should be selected and attributed with a proportion of resources relative to the total expenditure of the R&D. If the disaggregation is difficult, consideration of relative importance may indicate a primary objective only.

Where a defined field cannot be identified within a class, the 'not elsewhere classified (n.e.c.)' category at the field level is to be used.

Classifying by socioeconomic objective (SEO)

The research should first be considered in its broadest sense and in terms of the dominant beneficiary of the research output. The research is to be allocated to an SEO in a hierarchical manner. This is achieved by:

  • first determining the most relevant division corresponding to the largest component of the R&D being performed and the socioeconomic objective which covers that research and experimental development (R&D) activity; then
  • determining the most relevant group or objective within that division;
  • illustrative examples can be used to determine the most relevant objective within the group.

The appropriate SEO should reflect the industry, process, product, health, education or other social and environmental aspect that R&D activity aims to impact, improve or measure. The appropriate SEO may reflect the aspirations of the researchers and it may help to understand the goals of the research.

Many R&D projects will be a homogenous body of work directed towards a specific objective. These are more straightforward to categorize. However, if the R&D is sufficiently large or complex then multiple fields should be selected and attributed with a proportion of resources relative to the total expenditure of the R&D. If the disaggregation is difficult, consideration of relative importance may indicate a primary objective only.

Where a defined objective cannot be identified within a group, the 'not elsewhere classified (n.e.c.)' or residual category at the objective level is to be used.

In terms of objectives leading towards 'expanding knowledge', for this first version of the CRDC, it was decided to include them in residual categories (n.e.c.). 'Expanding Knowledge' is for the categorization of R&D which does not have an identifiable socio-economic objective. This is usually the case for basic research (as defined in the Type of Activity classification). Applied research and experimental development, by definition, have an identified socio-economic objective and therefore should not be categorized as 'expanding knowledge'.

Definition of R&D

Research and Development (R&D) is defined according to the OECD standard (Frascati Manual 2015) as comprising creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of human, culture, society and environment, and the use of this stock of knowledge to devise new applications.

An R&D activity is characterized by originality. It has investigation as a primary objective, the outcome of which is new knowledge, with or without a specific practical application, or new or improved materials, products, devices, processes or services. R&D ends when work is no longer primarily investigative.

Scope of R&D

As indicated in the Frascati Manual 2015 and as experience has shown, there are difficulties in delineating the point which clearly separates the culmination of R&D investigative work and the beginning of the implementation phase of the innovations or recommendations resulting from R&D. Errors at this point are particularly significant because, although R&D programmes require large outlays of resources, the costs of implementing innovations or recommendations resulting from R&D may also be as high, or higher, in many instances.

There is also a wide range of scientific and related activities that are not R&D, but that are closely linked to R&D in terms of organisation, resource allocation, institutional affiliation and the use or flow of information. However, activities conducted solely or primarily for the purposes of R&D support are included in R&D.

The activities which do not have clear boundaries with R&D are listed below.

(i) Education and training of personnel and students

Postgraduate research, including supervision of the research, is considered to be R&D. The development of new teaching methods is also regarded as R&D. However, teaching and training students, using established methods and subject knowledge, is excluded.

(ii) Specialised scientific and technical information services

Specialised scientific and technical information services which are undertaken solely in support of R&D are regarded as R&D. Examples of these are scientific data collection, coding, recording, classification, dissemination, translation, analysis and bibliographic services.

These specialised services are excluded if they are undertaken independently and not solely in support of R&D.

(iii) General purpose or routine data collection

Collecting data in support of R&D work is included in R&D.

However, data collection of a general nature is excluded. This is normally carried out by government agencies to record natural, biological, economic, or social phenomena of general public or government interest. Examples are national population censuses, surveys of unemployment, topographical mapping and routine geographical or environmental surveys.

(iv) Maintenance of national and international standards

Routine testing and analysis of materials, components, products, processes, soils, atmospheres, etc. for standard compliance is excluded from R&D.

(v) Feasibility studies

Feasibility studies undertaken in support of R&D are included. However, a feasibility study that involves gathering information about existing conditions, for use in deciding whether or not to implement a project, is excluded, e.g., a study to determine the viability of a petrochemical complex in a particular location.

(vi) Specialized medical care

R&D includes the development of new treatments and procedures, including such developments in conjunction with advanced medical care and examinations usually carried out by university hospitals.

However, routine investigations or normal application of specialized medical knowledge, techniques or equipment are excluded from R&D. Examples of these are pathology, forensic and post-mortem procedures.

(vii) Clinical trials

Phase 1, 2 and 3 clinical trials are included in R&D. Phase 4 clinical trials are excluded from R&D, unless they bring about further scientific or technological advance.

(viii) Patent and licence work

Patent work connected directly with R&D projects is included in R&D. However, commercial, administrative, and legal work associated with patenting, copywriting and licensing, is excluded.

(ix) Policy or program related studies

The boundary between certain policy related studies as described in the Frascati Manual 2015 and R&D is complex. In the Frascati Manual, policy related studies cover activities such as the 'analysis and assessment of existing programmes, continued analysis and monitoring of external phenomena (e.g., defence and security analysis), legislative inquiry concerned with general government departmental policy or operations'. Rigour is required to separate policy related studies that are not R&D from true R&D policy work.

Studies to determine the effects of a specific national policy or program to a particular economic or social condition or social group may have elements of R&D. Routine management studies or efficiency studies are excluded.

(x) Routine software development

Software development is an integral part of many projects which in themselves may have no element of R&D. The software development component of such projects, however, may be classified as R&D if it leads to an advance in the area of computer software.

For a software development to be considered as R&D, its completion must be dependent on a scientific or technological advance, and the aim of the project must be the systematic resolution of a scientific and/or technological uncertainty.

The following are examples of software development which are considered to be R&D:

  • Development of internet technology
  • Research into methods of designing, developing, deploying or maintaining software
  • R&D on software tools or technologies in specialized areas of computing (e.g. image processing, artificial intelligence, character recognition)
  • R&D producing new theorems and algorithms in the field of theoretical computer science

The following are examples of software development which are not considered to be R&D:

  • Routine computer and software maintenance
  • Business application software and information system development using known methods and existing software
  • Adding user functionality to application languages
  • Adaptation of or support for existing software

(xi) Marketing and market studies

Market research and opinion polls are excluded from R&D.

(xii) Mineral exploration

The development of new or vastly improved methods of data acquisition, processing and interpretation of data is included as R&D. Surveying undertaken as an integral part of an R&D project to observe geological phenomena is also regarded as R&D. However, the search for minerals using existing methods is excluded from R&D.

(xiii) Prototypes and pilot plants

The design, construction and testing of prototypes generally falls within the scope of R&D. However, trial production and copying of prototypes are excluded from R&D.

The construction and operation of pilot plants is part of R&D provided that these are used to obtain experience or new data for evaluating hypotheses.

Pilot plants are excluded from R&D as soon as the experimental phase is over or as soon as they are used as normal commercial production units, even if they continue to be described as 'pilot plants'.

If a pilot plant is used for combined operations, the component used for R&D is to be estimated.

(xiv) Other activities

All other activities that are ancillary or consequential to R&D are excluded. Examples of these are interpretative commentary using existing data, forecasting, operations research as contributing to decision making and the use of standard techniques in applied psychology to classify or diagnose human characteristics.

R&D unit or object to be classified

There are some inherent difficulties in formulating a definition of what constitutes a unit of R&D, due to the lack of uniformity in organizational structures and considerable variation in the way organizations allocate resources to R&D activities. From a statistical viewpoint it is desirable that R&D expenditure be reported in the smallest cluster that can be classified to a single TOA and FOR, which for the purposes of this classification is defined to be an R&D unit. The extent to which it is not practicable to provide this detail will reduce the validity and usefulness of the classification, and the resulting R&D statistics.

The most common real world references to R&D activities are Research Program and Research Project. These focal units seldom approximate the idealized R&D unit as outlined above, although they could be regarded as an aggregation of these units.

We refer to the Frascati Manual 2015 for more details about the best way to identify R&D units.

Relationship with other national statistical classifications

The CRDC is the first Canadian research classification designed to be dedicated to R&D and inclusive of all current sectors of research in Canada. While contributing to a greater alignment with international standards, it is comprehensive enough to support a wide range of needs within the Canadian research and development ecosystem.

It might be possible to combine the CRDC and the North American Industry Classification (NAICS) Canada when collecting, analyzing and disseminating R&D data. There are also some approximations to be made with the Classification of instructional programs (CIP) Canada and the North American Product Classification (NAPCS) Canada, although direct comparison should be made with care. In the case of NAPCS Canada for example, it is a transaction and output-based classification which may not be suited to all situations where R&D information needs to be collected and disseminated, for example 'intra-muros R&D'.

Relationship with relevant international standard classifications

The CRDC aligns with international standards to collect and report on research and development, namely with the recommendations from the Organization for Economic Cooperation and Development's (OECD) Frascati Manual 2015, the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) 2007 and was modeled on the Australian and New Zealand Standard Research Classification (ANZSRC) 2008. Since then the ANZSRC has been revised to Version 2020.

See the comparison tables for fields of research (FOR):

Comparison between Frascati Manual 2015 – Broad Classification (FOR) and CRDC 2020 Version 2.0 – Division levels (FOR)
Frascati Manual 2015 - Broad Classification (FOR) - Code Frascati Manual 2015 - Broad Classification (FOR) - Title CRDC 2020 Version 2.0 – Division levels (FOR) – Code CRDC 2020 Version 2.0 – Division levels (FOR) - Title Explanatory notes
1 Natural sciences RDF10 Natural sciences  
2 Engineering and technology RDF20-21 Engineering and technology  
3 Medical and health sciences RDF30 Medical, health and life sciences Difference in the title with addition of 'and life sciences' in the CRDC.
4 Agricultural and veterinary sciences RDF40 Agricultural and veterinary sciences  
5 Social sciences RDF50 Social sciences  
6 Humanities and the arts RDF60 Humanities and the arts  
Comparison between Frascati Manual 2015 – Second level classification (FOR) and CRDC 2020 Version 2.0 – Group levels (FOR)
Frascati Manual 2015 – Second level classification (FOR) Code Frascati Manual 2015 – Second level classification (FOR) Title CRDC 2020 Version 2.0 – Group levels (FOR) - Code CRDC 2020 Version 2.0 – Group levels (FOR) - Title Explanatory notes
1.1 Mathematics RDF101 Mathematics and statistics Difference in the title with addition of 'statistics' in the CRDC.
1.2 Computer and information sciences RDF102 Computer and information sciences  
1.3 Physical sciences RDF103 Physical sciences  
1.4 Chemical sciences RDF104 Chemical sciences  
1.5 Earth and related environmental sciences RDF105 Earth and related environmental sciences  
1.6 Biological sciences RDF106 Biological sciences  
1.7 Other natural sciences RDF107 Other natural sciences  
2.1 Civil engineering RDF201 Civil engineering, maritime engineering, transport engineering, and mining engineering Difference in the title with addition of 'maritime engineering, transport engineering, and mining engineering' in the CRDC.
2.2 Electrical engineering, electronic engineering, information engineering RDF203 Electrical engineering, computer engineering, and information engineering  
2.3 Mechanical engineering RDF202 Industrial, systems and processes engineering CRDC identifies this category as important for Canada and elevates it at the Frascati second level classification. Though, the category is part of Mechanical engineering in the Frascati Manual 2015.
2.3 Mechanical engineering RDF204 Mechanical engineering  
2.4 Chemical engineering RDF205 Chemical engineering  
2.5 Materials engineering RDF206 Materials engineering and resources engineering Difference in the title with addition of 'resources engineering' in the CRDC.
2.6 Medical engineering RDF207 Medical and biomedical engineering Difference in the title with addition of 'biomedical' in the CRDC.
2.7 Environmental engineering RDF208 Environmental engineering and related engineering Difference in the title with addition of 'and related engineering' in the CRDC.
2.8 Environmental biotechnology RDF209 Environmental biotechnology  
2.9 Industrial biotechnology RDF210 Industrial biotechnology  
2.10 Nano-technology RDF211 Nano-technology  
2.11 Other engineering and technologies RDF212 Other engineering and technologies  
3.1 Basic medicine RDF301 Basic medicine and life sciences Difference in the title with addition of 'and life sciences' in the CRDC.
3.2 Clinical medicine RDF302 Clinical medicine  
3.3 Health sciences RDF303 Health sciences  
3.4 Medical biotechnology RDF304 Medical biotechnology  
3.5 Other medical science RDF305 Other medical sciences  
4.1 Agriculture, forestry, and fisheries RDF401 Agriculture, forestry, and fisheries  
4.2 Animal and dairy science RDF402 Animal and dairy sciences  
4.3 Veterinary science RDF403 Veterinary sciences  
4.4 Agricultural biotechnology RDF404 Agricultural biotechnology and food sciences Difference in the title with addition of 'and food sciences' in the CRDC.
4.5 Other agricultural sciences RDF405 Other agricultural sciences  
5.1 Psychology and cognitive sciences RDF501 Psychology and cognitive sciences  
5.2 Economics and business RDF502 Economics and business administration Difference in the title with addition of 'administration' in the CRDC.
5.3 Education RDF503 Education  
5.4 Sociology RDF504 Sociology and related studies Difference in the title with addition of 'and related studies' in the CRDC.
5.5 Law RDF505 Law and legal practice  
5.6 Political science RDF506 Political science and policy administration Difference in the title with addition of 'and policy administration' in the CRDC.
5.7 Social and economic geography RDF507 Social and economic geography  
5.8 Media and communications RDF508 Media and communications  
5.9 Other social sciences RDF509 Other social sciences  
6.1 History and archaeology RDF601 History, archaeology and related studies Difference in the title with addition of 'and related studies' in the CRDC.
6.2 Languages and literature RDF602 Languages and literature  
6.3 Philosophy, ethics and religion RDF603 Philosophy Difference in the title with the removal of 'ethics and religion' in the CRDC; these words were added in the definition of the category.
6.4 Arts (arts, history of arts, performing arts, music) RDF604 Arts (arts, history of arts, performing arts, music), architecture and design Difference in the title with addition of 'architecture and design' in the CRDC.
6.5 Other humanities RDF605 Other humanities  

See the comparison table for socioeconomic objectives (SEO):

Comparison between NABS 2007 Chapters (SEO) and CRDC 2020 Version 2.0 – Division levels (SEO)
NABS 2007 Chapters (SEO) – Code NABS 2007 Chapters (SEO) – Title CRDC 2020 Version 2.0 – Division levels (SEO) – Code CRDC 2020 Version 2.0 – Division levels (SEO) – Title Explanatory notes
1 Exploration and exploitation of the Earth RDS101 Exploration and exploitation of the earth  
2 Environment RDS102 Environmental protection Difference in the title with addition of 'protection' in the CRDC.
3 Exploration and exploitation of space RDS103 Exploration and exploitation of space  
4 Transport, telecommunication and other infrastructures RDS104 Transport, telecommunication and other infrastructures (including buildings) Difference in the title with addition of 'including buildings' in the CRDC.
5 Energy RDS105 Energy (except prospecting) Difference in the title with addition of 'except prospection' in the CRDC.
6 Industrial production and technology RDS106 Industrial production and technology  
7 Health RDS107 Health  
8 Agriculture RDS108 Agriculture (including fisheries and forestry)  
9 Education RDS109 Education  
10 Culture, recreation, religion and mass media RDS110 Culture, recreation, religion and media Difference in the title with the removal of 'mass' for media in the CRDC.
11 Political and social systems, structures and processes RDS111 Political and social systems, structures and processes  
12 General advancement of knowledge: R&D financed from General University Funds (GUF)     No direct equivalent. This category is spread across different residual categories in the CRDC.
13 General advancement of knowledge: R&D financed from other sources than GUF     This category is spread across different residual categories in the CRDC.
14 Defence RDS112 Defence  

Updates or revisions to the CRDC

An important consideration when developing a statistical classification is the need to build in sufficient robustness to allow for long-term usage. This robustness facilitates meaningful time series analysis of data assigned to that classification. However, there is also a need for the classification to remain contemporary to capture changes happening in the R&D sector and to provide data relevant to users' needs.

In order to achieve a balance between these two competing objectives, Statistics Canada as the custodian of the CRDC, and its close partner funding agencies, intend to undertake minor revisions every year or two, and major revision every five years. In fact, all parties agreed that the first CRDC 2020 version 1.0 will be revised within 2 years of its first release date, and on a five-year cycle after that, with possibility of 'evergreening' for minor changes once a year to reflect the changes in the research fields. This is the first revision of the classification with CRDC 2020 Version 2.0. More revisions will continue in the future according to this approximatively 5-years revision cycle.

Although the CRDC is official once published by Statistics Canada, the dates of its implementation depend entirely on the entities, organizations or individuals who decide to use it. Statistics Canada has its own internal policies on statistical standards and informing users that may influence implementation dates by the Agency's statistical programs.

CRDC products

Correspondences (or concordances) between newest versions and older versions of the CRDC will be provided along with the classification after it revised. This is the first official version of the CRDC, therefore no correspondence table will be released. Other correspondences will be considered for development in the future, including full correspondences between CRDC FOR and OECD's Fields of Science (See: Comparison between Frascati Manual 2015 – Broad Classification (FOR) and CRDC 2020 Version 2.0 – Division levels (FOR) and Comparison between Frascati Manual 2015 – Second level classification (FOR) and CRDC 2020 Version 2.0 – Group levels (FOR)), between CDRC's SEO and the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) 2007 (See: Comparison between NABS 2007 Chapters (SEO) and CRDC 2020 Version 2.0 – Division levels (SEO)), and potentially develop crosswalks between the CDRC's FOR and SEO, and the North American Industry Classification (NAICS), between the CRDC's FOR and SEO, and the North American Product Classification (NAPCS) Canada, and between the CRDC's FOR and SEO, and the Classification of Instructional Programs (CIP). But these crosswalks might take time to develop and will depend on available resources, as the focus will be the deployment of the CRDC and experiment of its usage across the country for some years after the first release.

Further information

For more information about the CRDC contact Statistics Canada: Contact us

For more information on the Canadian Research and Development Classification (CRDC) 2020 Version 2.0, please visit: Canadian Research and Development Classification (CRDC) 2020 Version 2.0

For questions related to the Canadian Research and Development Classification (CRDC) 2020 Version 2.0, please send an email to: statcan.crdc-ccrd.statcan@statcan.gc.ca.

References

Canadian Research and Development Classification (CRDC) 2020 Version 2.0

Release date: April 30 , 2024

Status

This standard was approved as a recommended standard on May 26, 2020.

CRDC 2020 Version 2.0

The Canadian Research and Development Classification (CRDC) was developed conjointly by the Social Sciences and Humanities Research Council of Canada (SSHRC), the Natural Sciences and Engineering Research Council of Canada (NSERC), the Canada Foundation for Innovation (CFI), the Canadian Institutes of Health Research (CIHR), and Statistics Canada which is the custodian. This shared standard classification, inspired by the Frascati Model 2015 of the Organisation for Economic Co-operation and Development (OECD), will be used by the federal granting agencies and Statistics Canada to collect and disseminate data related to research and development in Canada. The CRDC first official version is the 2020 version 1.0 and it is replaced by this Version 2.0. CRDC 2020 Version 2.0 is composed of 3 main pieces: the type of activity or TOA (with 3 categories), the field of research or FOR (with 1,671 fields at the lowest level) and socioeconomic objective or SEO (with 85 main groups at the lowest level).

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Correspondence tables

Reporting Guide - 2023 Annual Civil Aviation Survey - Level IV

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2023 Annual Civil Aviation Survey - Level IV. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

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

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2023 — March 31, 2024.

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

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 29, 2024
  • April 1, 2023 to March 31, 2024

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

  • September 18, 2022 to September 15, 2023 (e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 (e.g., a newly opened business)

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

Legal Name

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

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

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

Operating Name

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

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

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

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

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

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

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

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Statement of Revenues, Annual - Statement 21 (IV)

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Total operating revenue

Include revenue from air transportation services (for example, transportation of passengers, transportation of goods and other flight-related revenue [such as flying training, recreational flying and other specialty flying]) and all other sources.

Wholesale Trade Survey (monthly): CVs for total sales by geography - February 2024

Wholesale Trade Survey (monthly): CVs for total sales by geography - February 2024
Geography Month
202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312 202401 202402
percentage
Canada 0.8 0.6 0.4 0.6 0.4 0.3 0.3 0.3 0.4 0.4 0.4 0.5 0.4
Newfoundland and Labrador 0.4 0.3 1.2 0.6 0.3 0.3 0.3 0.1 0.2 0.2 0.3 0.3 0.3
Prince Edward Island 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Nova Scotia 2.0 3.4 2.2 4.4 2.3 2.0 1.6 1.3 1.0 1.3 5.7 2.4 1.3
New Brunswick 2.0 1.5 1.7 1.1 0.6 0.9 0.7 0.8 0.8 0.9 0.9 0.6 0.7
Quebec 1.4 1.3 2.0 1.4 1.7 1.2 1.2 1.2 1.3 1.7 1.3 1.4 1.2
Ontario 1.4 1.4 1.0 1.4 0.8 0.7 0.7 0.7 0.8 0.6 0.7 1.1 0.8
Manitoba 0.5 0.4 1.1 0.9 0.6 0.6 0.7 0.6 1.3 0.7 0.6 0.5 0.4
Saskatchewan 0.5 0.7 0.6 0.7 0.5 0.6 1.4 0.9 0.8 0.6 1.0 1.1 0.6
Alberta 0.9 0.4 0.3 0.5 0.3 0.2 0.3 0.4 0.5 0.3 0.5 0.4 0.4
British Columbia 1.8 1.8 1.3 1.0 1.2 0.9 1.1 1.0 0.9 0.9 0.8 0.9 0.9
Yukon Territory 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Northwest Territories 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Nunavut 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0