I. Introduction

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

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

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

II. Submission

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

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

III. Coverage

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

1. Colleges/Institutes/Polytechnics

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

2. Vocational Schools

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

3. Training in hospitals

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

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

IV. Confidentiality

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

V. Authorization to Release

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

VI. Principles of Reporting

1. Accrual Concept

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

2. Total Income and Expenditures

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

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

3. Ancillary Enterprises

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

4. Reporting of Income

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

VII. Definitions

1. Program Cost Groups

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

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

a) Postsecondary Programs

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

b) Trade and Vocational Programs

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

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

c) Continuing Education Programs

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

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

2. Funds

a) Operating

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

b) Sponsored Research

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

Sponsored Research covers the following activities:

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

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

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

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

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

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

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

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

c) Capital

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

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

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

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

3. Functions (Schedule 2A)

a) Instruction and non-sponsored research

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

b) Library

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

c) General Administration

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

d) Physical Plant

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

e) Student Services

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

4. Types of Income

a) Government Grants and Contracts

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

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

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

Federal

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

The line items under "Federal" are as follows:

Provincial/Territorial

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

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

Municipal

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

b) Fees

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

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

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

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

c) Bequests, Donations, Non-Government Grants

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

d) Investment Income

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

e) Ancillary Enterprises (gross)

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

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

f) Borrowings

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

g) Miscellaneous

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

h) Interfund Transfers

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

5. Types of Expenditures

a) Salaries and Wages

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

b) Fringe Benefits

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

c) Library Acquisitions

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

d) Operational Supplies and Expenses

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

e) Utilities

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

f) Furniture and Equipment

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

g) Scholarships and Other Related Students Support

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

h) Fees and Contracted Services

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

i) Debt Services

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

j) Buildings

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

k) Land and Site Services

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

l) Miscellaneous

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

m) Transfers To/From

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

The total internal transfers of costs should net to zero.

n) Ancillary Enterprises (gross)

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

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

VIII. Supporting Schedule A

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

IX. Suggestions

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

Canadian Centre for Education Statistics

Postsecondary Student Information System (PSIS)
Record Layout, Files and Data Element Descriptions

For use when reporting data for 2025/2026 and previous academic years

December 2026

Postsecondary Student Information System (PSIS)
Record Layout, Files and Data Element Descriptions
Data Submission Information at a Glance

This information is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Completion of this questionnaire is a legal requirement under this act.

Survey Purpose

The Postsecondary Student Information System (PSIS) is a national survey that enables Statistics Canada to provide detailed information on enrolments and graduates of Canadian public postsecondary institutions in order to meet policy and planning needs in the field of postsecondary education. The information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality

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

Please note that in the following record layout, words designating the masculine gender include the feminine gender.

PSIS Database Structure

The PSIS database holds data at two (2) levels: (1) institution, program and course data; and (2) student data. The institution, program and course data includes a list of all public postsecondary institutions in Canada, and an inventory of all programs and courses offered through these institutions. The student data contains demographic, program, and course information for students registered at these institutions.

The information required to feed the PSIS database is stored in the six (6) PSIS data files, which are transmitted to Statistics Canada. The six (6) files describe either the student, or the institution and its available programs. The files and their interrelationships can be described as follow: The Institution Description file is linked to the Institution Program and Institution Course files whereas the Student Description file is linked to the Student Program and Student Course files. In addition, the Student Program file is linked to the Institution Program file and the Institution Course file is linked to the Student Course file.

Note to user: Data elements not in bold are those required to identify a unique record (each column corresponds to a file). Data elements required to link the files between them are identified by row. For example, the data elements required to link the ID and the SC files are: 1005/1000, 1025, 1035 and 1036.

Six (6) PSIS Input Files and File Description

Listed below are six (6) PSIS input files which you will need to submit in your annual report cycle (due by February 1, 2027). A brief description of each file is also outlined below.

1. Institution Description (ID) file
2. Institution Program (IP) file
3. Institution Course (IC) file
4. Student Description (SD) file
5. Student Program (SP) file
6. Student Course (SC) file

Institution Metadata

1. Institution Description (ID) file

(Postsecondary institution metadata; number of elements = 5; length = 132 bytes)
The Institution Description (ID) file lists and describes the different periods of academic activity by which programs and courses are organized. Specifically, the records contained on the ID file describe how a postsecondary institution divides its year into periods (sessions, terms, or other components) during which courses are commonly offered. Postsecondary institutions provide one (1) ID record for each period that begins or ends during the twelve (12) month report cycle. (For more detailed information, please refer to the Institution Description (ID) file section of this document.)

Please note that the information contained on the ID file is used to validate the Institution Code (element ID1025) provided to all of the six (6) PSIS files. It is also used to validate the period in which student courses are offered (element ID1035). Each period in which courses are reported on the Student Course (SC) file must also be present on the ID file. 

2. Institution Program (IP) file

(Postsecondary institution metadata; number of elements = 11; length = 314 bytes)
The Institution Program (IP) file contains program code and program name (IP2000, IP2020), program duration (IP2070 and IP2071), credential type (IP2010) and other characteristics of each program offered by the postsecondary institution. The IP file is an inventory of the programs offered by the postsecondary institution. It contains one (1) IP record for each program offered during the twelve (12) month cycle.
Please note that there is a logical link between this file and the Student Program (SP) file. The SP file contains one (1) record for each combination of student and program. Each program code reported on the SP file must be present on the IP file. (For more detailed information, please refer to the Institution Program (IP) file section of this document.)

3. Institution Course (IC) file

(Postsecondary institution metadata; number of elements = 7; length = 260 bytes)
The Institution Course (IC) file contains course code and course name (IC3000, IC3020), course credits normally awarded and course credit units (IC3090, IC3091) and other characteristics of each course offered by the postsecondary institution. The IC file is an inventory of the courses offered by the postsecondary institution. One (1) IC record for each of the courses offered during the twelve (12) month cycle should be reported.
Please note that there is a logical link between this file and the Student Course (SC) file. The SC file contains one (1) record for each combination of student and course. Each course code reported on the SC file must be present on the IC file. (For more detailed information, please refer to the Institution Course (IC) file section of this document.)

Student Metadata

4. Student Description (SD) file

(Student metadata; number of elements = 37; length = 1018 bytes)
The Student Description (SD) file contains demographic and other descriptive information about the students attending the various postsecondary institutions. Among others, it contains student name (SD4040 to SD4050), birth date (SD4230), gender (SD4240), Social Insurance Number (SIN) (SD4020), contact information (SD4060 to SD4180), and characteristics such as whether or not the student has self-identified as an Aboriginal person (SD4210).This file contains one (1) record per student per postsecondary institution.

Please note that there is a logical link between this file and the Student Program (SP) file. The SD file contains one (1) record per student enrolled in a program or who has graduated from a program. (For more detailed information, please refer to the Student Description (SD) file section of this document.)

5. Student Program (SP) file

(Student metadata; number of elements = 17; length = 402 bytes)
The Student Program (SP) file contains one (1) record for each program in which the student was enrolled during the reporting cycle.  The student program record includes the original dates in which the student started/ended a program (SP5010, SP5090), student status in program at end of report cycle (SP5100), specialization or major field of study (SP5015 and SP5016), total transfer credits (SP5220), cumulative credits for program (SP5230) and other characteristics of the student’s program as recorded by the postsecondary institution.

Please note that there is a logical link between this file and the Institution Program (IP) file. Each program code reported on the SP file must be present on the IP file. In addition, there is a logical link between this file and the Student Description (SD) file. Each student record reported on the SD file must be associated with at least one (1) program record on the SP file. (For more detailed information, please refer to the Student Program (SP) file section of this document.)

6. Student Course (SC) file

(Student metadata; number of elements = 10; length = 258 bytes)
The Student Course (SC) file contains one (1) record for each course in which the student was enrolled during the reporting cycle. Also, include one (1) course record for students that are registered either in a CO-OP work term, writing a thesis, or performing any other academic activities related to their program but not structured as a course. The student course record includes the dates which the student started/ended the course (SC6020, SC6021) and status in course at end of report cycle (SC6030).

Please note that there is a logical link between this file and the Institution Course (IC) file. Each course code reported on the SC file must be present on the IC file. In addition, there is a logical link between this file and the Student Program (SP) file. Each program in which the student was enrolled (SP file) must be associated with at least one (1) course record on the SC file. The SP record for a student who graduates during the report cycle and for which the student did not have any course registrations during the report cycle (e.g., the student applies for and is granted a credential during the current report cycle for work completed in an earlier cycle) should not have an associated SC record. (For more detailed information, please refer to the Student Course (SC) file section of this document.)

Postsecondary Student Information System (PSIS)
Institution Description (ID) File

The following data elements are required to identify unique records: Start date of report cycle (ID1005), Institution Code (ID1025), Period Code (ID1035), and Sub-period Code (ID1036)

Record Layout, Files and Data Element Descriptions

First, select your start date of report cycle and store it in element ID1005. Please see the description of ID1005 for guidance on how to select your report cycle.

The Institution Description (ID) file lists and describes the different periods of academic activity by which programs and courses are organized. Specifically, the records contained on the ID file describe how a postsecondary institution divides its year into periods (sessions, terms, or other components) during which courses are commonly offered. Postsecondary institutions provide one (1) ID record for each period that begins or ends during the twelve (12) month report cycle. Periods can be of any length (although not many courses span twelve (12) consecutive months or more). Periods include the time allocated for exams. Your periods can begin before your report start date and can extend beyond the end of your report cycle. See data element ID1035, (Period Code) for suggestions on how to report periods.

Institution Code (element 1025 on all six (6) PSIS files)

You will find your code(s) on the list of postsecondary institution codes supplied by Statistics Canada.

Each eight (8)-digit code comprises a two (2)-digit province, a three (3)-digit postsecondary institution and a three (3)-digit campus. The list contains one (1) code for the parent postsecondary institution and one (1) for each campus. The parent institution code has 000 in the last three (3) digits, while the campuses are numbered sequentially beginning with 001. Postsecondary institutions without campuses have only a parent institution code. Examples: Postsecondary institution XXX in province P1 has two (2) campuses and postsecondary institution YYY in province P2 has none. Their codes would appear on the code list as follows: Postsecondary institution XXX includes P1XXX000 for Parent Institution; P1XXX001, Campus 1; P1XXX002; Campus 2; and Postsecondary institution YYY includes P2YYY000 for Parent Institution.

If your postsecondary institution has campuses, you can choose to report your PSIS data at the campus level or at the parent (000) level depending on how you store your postsecondary institution metadata and student metadata on your own administrative systems. We recommend reporting at the lowest level available, as more detailed analysis can potentially be done.

The following combinations of reporting level and file type are valid. Choose one (1) reporting level for all three (3) postsecondary institution metadata files and one (1) for all three (3) student metadata files; (i.e., do not combine parent- and campus-level reporting within the three (3) postsecondary institution metadata files or within the three (3) student metadata files).

Postsecondary institution metadata (ID, IP, IC) Parent Institution and Campus is paired with Student metadata (SD, SP, SC) Parent Institution and Campus.

Postsecondary Student Information System (PSIS)
Institution Program (IP) File

The following data elements are required to identity unique records: Year of Start of Report Cycle (IP1000), Institution Code (IP1025), Program Code (IP2000), and Credential Type (IP2010)

Record Layout, Files and Data Element Descriptions

The Institution Program (IP) file contains program code and program name (IP2000, IP2020), program duration (IP2060 to IP2071), credential type (IP2010, IP2011), educational entrance requirements (IP2150 to IP2155) and other characteristics of each program offered by the postsecondary institution. The IP file is an inventory of the programs offered by the postsecondary institution. It contains one (1) IP record for each program offered during the twelve (12) month cycle.

There is a logical link between this file and the Student Program (SP) file. The SP file contains one (1) record for each combination of student and program. Each program code reported on the SP file must be present on the IP file.

If students are taking courses without registration in a program, create as many non-program records on the IP file for each of the non-program categories appropriate to your institution (see element IP2015). This will involve:

1. putting a program name in element IP2020;
2. putting a program code in element IP2000;
3. putting a value of "98 - Not applicable" in element IP2010;
4. assigning the students to this program in the SP file; and
5. following the instructions in the other elements for the assignment of "Not Applicable" code for this non-program record.

Please refer to the "Program type" and "Non-credit" entries of the Reporting Guide for Program Type and Credential Type for additional information on the non-programs.

Universities that store their program data with separate fields for degree and specialization(s) or major field(s) of study may be able to report just the degree code in element IP2000 and the student’s specialization(s) or major field(s) of study in elements SP5015, SP5016 and SP5017 on the SP file. For example, if all BA programs have the same duration, credit requirement, provincial funding code, entrance requirements, on-the-job training (OJT) components, etc., then you could report only one (1)  IP record for all BA’s, with element IP2000 = "BA", and then show the different majors on the SP records of individual students. But if some of the BA programs have different durations or credit requirements, etc., then you must provide separate IP records for them. In these cases, you could combine the degree code and the specialization(s) or major field(s) of study in element IP2000 of the IP and SP records.

For programs that award two (2) credentials, please refer to the "Joint credential program" entry of the Reporting Guide for Program Type and Credential Type.

For programs that may lead to the option of several qualifications in terms of successful outcomes, such as one program (same code) which leads to a certificate or a diploma, please refer to the "programs with multiple exit options" entry of the Reporting Guide for Program Type and Credential Type.

For apprenticeship programs, provide one (1) IP record for each year or level of the program.

For the entire reporting period, describe all the programs offered during the twelve (12) months beginning on your Report Cycle Start Date.

Postsecondary Student Information System (PSIS)
Institution Course (IC) File

The following data elements are required to identify unique records: Year of Start of Report Cycle (IC1000), Institution Code (IC1025), and Course Code (IC3000)

Record Layout, Files and Data Element Descriptions

The Institution Course (IC) file contains course code and course name (IC3000, IC3020), course duration and course duration units (IC3080, IC3081), course credits normally awarded and course credit units (IC3090, IC3091) and other characteristics of each course offered by the postsecondary institution. The IC file is an inventory of the courses offered by the postsecondary institution. One (1) IC record for each of the courses offered during the twelve (12) month cycle should be reported.

There is a logical link between this file and the Student Course (SC) file. The SC file contains one (1) record for each combination of student and course. Each course code reported on the SC file must be present on the IC file.

For the entire reporting period, describe all the courses offered during the twelve (12) months beginning on your Report Cycle Start Date.

Postsecondary Student Information System (PSIS)
Student Description (SD) File

The following data elements are required to identity unique records: Year of Start of Report Cycle (SD1000), Institution Code (SD1025), and Institution's Student Identifier (SD4000)

Record Layout, Files, and Data Elements Descriptions

The Student Description (SD) file contains demographic and other descriptive information about the students attending the various postsecondary institutions. Among others, it contains student name (SD4040 to SD4050), birth date (SD4230), gender (SD4240), Social Insurance Number (SIN) (SD4020), contact information (SD4060 to SD4180), and characteristics such as whether or not the student has self-identified as an Aboriginal (SD4210). This file contains one (1) record per student per postsecondary institution.

You are requested to provide one (1) record for each student registered at the postsecondary institution at any time between your Start Date of report cycle (ID1005) and the end of your winter term, or the end of your academic year if your postsecondary institution does not have a winter term. Also, include one (1) SD record for a student who graduates during the report cycle, even if the student did not have any course registrations during the report cycle (e.g., the student applies for, and is granted a credential during the current report cycle for work completed in an earlier cycle).

Also, include any students who were last registered in the previous report year and whose status in the program was "Unknown" at the time the previous year's Report was produced. The "Unknown" status refers to element SP5100 on the SP file: Status was unknown (under review or not yet determined or dependent on the completion or grading of courses that normally would have ended by the end of the report cycle). These students should be included in the Report to ensure that Statistics Canada can update their end status.

If the student was registered in more than one (1) program during the report cycle, provide only one (1) SD record and multiple Student Program (SP) records.

There is a logical link between this file and the Student Program (SP) file. The SD file contains one (1) record per student enrolled in a program or who has graduated from a program in the current reporting year.

Postsecondary Student Information System (PSIS)
Student Program (SP) File

The following data elements are required to identity unique records: Year of Start of Report Cycle (SP1000), Institution Code (SP1025), Institution's Student Identifier (SP4000), Student's Program Code (SP2000), Credential Type (SP2010), and Original Start Date in Program (SP5010)

Record Layout, Files, and Data Elements Descriptions

The Student Program (SP) file contains one (1) record for each program in which the student was enrolled during the reporting cycle. The student program record includes the original dates in which the student started/ended a program (SP5010, SP5090), student status in program at end of report cycle (SP5100), specialization or major field of study (SP5015 to SP5021), total transfer credits (SP5220), fees billed (SP5190 to SP5200), cumulative credits for program (SP5230) and other characteristics of the student’s program as recorded by the postsecondary institution.

Report one (1) SP record for each program in which the student is registered at any time during the report cycle. Also, include one (1) SP record for a student who graduates during the report cycle, even if the student did not have any course registrations during the report cycle (e.g., the student applies for and is granted a credential during the current report cycle for work completed in an earlier cycle).

If the student was registered in more than one (1) program during the report cycle, provide only one (1) SD record and multiple Student Program (SP) records.

There is a logical link between this file and the Institution Program (IP) file. Each program code reported on the SP file must be present on the IP file. In addition, there is a logical link between this file and the Student Description (SD) file. Each student record reported on the SD file must be associated with at least one (1) program record on the SP file.

Universities that store their program data with separate fields for degree and specialization(s) or major field(s) of study should report the student's degree in element SP2000 and the student's specialization(s) or major field(s) of study in elements SP5015, SP5016 and SP5017.

For programs that award two (2) credentials, please consult the "Joint credential program" entry of the Reporting Guide for Program Type and Credential Type.

If the student is taking courses without being registered in a program, do not omit the student from the SP file. Create one (1) SP record with a non-program code in element SP2000 to match the non-program record created on the IP file. Follow the instructions in the other elements of the SP file for the assignment of "Not applicable" codes for this non-program record. Please refer to the "Program type" and "Non-credit" entries of the Reporting Guide for Program Type and Credential Type for additional information on the non-program records.

Postsecondary Student Information System (PSIS)
Student Course (SC) File

The following data elements are required to identity unique records: Year of Start of Report Cycle (SC1000), Institution Code (SC1025), Institution's Student Identifier (SC4000), Student's Course Code (SC3000), Date Student Started Course (SC6020), and Number or Code of Student's Course Section (SC6070)

Record Layout, Files, and Data Elements Descriptions

The Student Course (SC) file contains one (1) record for each course in which the student was enrolled during the reporting cycle. Also, include one (1) course record for students that are registered either in a CO-OP work term, writing a thesis, or performing any other academic activities related to their program but not structured as a course. The student course record includes the dates which the student started/ended the course (SC6020, SC6021), status in course at end of report cycle (SC6030), the credits student would receive for course (SC6060), tuition fees billed for course (SC6040) and other characteristics of the student’s course as recorded by the postsecondary institution.

Report one (1) SC record for each course in which the student is registered at any time during the report cycle after the final day for course additions and deletions (as defined by your postsecondary institution: usually about two (2) weeks after classes begin). Exclude courses for which the student is wait listed. Also, exclude courses for which the student was not registered and did not actually attend, even if the student received credit for the course by means of a challenge or by some other administrative method.

There is a logical link between this file and the Institution Course (IC) file. Each course code reported on the SC file must be present on the IC file. In addition, there is a logical link between this file and the Student Program (SP) file. Each program in which the student was enrolled (SP file) must be associated with at least one (1) course record on the SC file. The SP record for a student who graduates during the report cycle and for which the student did not have any course registrations during the report cycle (e.g., the student applies for and is granted a credential during the current report cycle for work completed in an earlier cycle) should not have an associated SC record.

For the 2025/2026 report cycle, the submission deadline is February 1, 2027.

If you have any questions, please contact us by e-mail at statcan.PSIS-SIEP.statcan@statcan.gc.ca

Canadian Centre for Education Statistics

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

Confidential when completed

Voluntary survey

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

Survey purpose

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

Confidentiality

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

Financial Year Ending: Day, Month, Year (2026)

Identification of the institution

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

Identification of the reporting officer

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

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

• Yes
• No

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

Instructions

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

Affiliated institutions or campuses included in this report

Affiliated institutions or campuses partially included in this report

Affiliated institutions or campuses excluded from this report