Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2022 Annual Civil Aviation Survey - Level I. 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

• Business or organization and contact information 
  Balance Sheet, Annual - Statement 20 (I)
  Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

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 classifications; 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.

Balance Sheet, Annual - Statement 20 (I)

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; 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.

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

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)

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.

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.

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.

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.

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.

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.

Public and private school data as well as home-schooling data are collected on separate templates, spanning years 2017/2018 to 2021/2022.

Reporting period:

• From: 2023-04-19
• To: 2023-06-09

1. Expenditures (Public)

1.1 School boards and districts

Educator remuneration:

• row 1 Salaries/wages and allowances
• row 2 Fringe benefits (except employer contributions to pension plans)

Educator pension plans:

• row 3 Employer contributions to Canada and Quebec pension plans
• row 4 Contributions to other pension plans
• row 5 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 6 Other operating expenditures
• row 7 Total: operating expenses (rows 1 to 6)

Capital expenditures:

• row 8 Capital expenditures
• row 9 Interest on debt services
• row 10 Total: capital expenditures (rows 8 and 9)
• row 11 Total expenditures: school boards and districts (rows 7 and 10)

1.2 Ministry of Education

Educator remuneration:

• row 12 Salaries/wages and allowances
• row 13 Fringe benefits (except employer contributions to pension plan)

Educator pension plans:

• row 14 Employer contributions to Canada and Quebec pension plans
• row 15 Contributions to other pension plans
• row 16 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 17 Other operating expenditures
• row 18 General administration
• row 19 Total: operating expenses (rows 12 to 18)

Capital expenditures

• row 20 Capital annual expenditures
• row 21 Interest on debt services
• row 22 Total: capital expenditures (rows 20 and 21)
• row 23 Total expenditures: Ministry of Education (rows 19 and 22)

1.3 Other provincial/territorial departments or agencies

Educator remuneration:

• row 24 Salaries/wages and allowances
• row 25 Fringe benefits (except employer contributions to pension plans)

Educator pension plans:

• row 26 Employer contributions to Canada and Quebec pension plans
• row 27 Contributions to other pension plans
• row 28 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 29 Other operating expenditures
• row 30 Total: operating expenses (rows 24 to 29)

Capital expenditures:

• row 31 Capital expenditures
• row 32 Interest on debt services
• row 33 Total: capital expenditures (rows 31 and 32)
• row 34 Total expenditures: other provincial/territorial departments and agencies (rows 30 and 33)
• row 35 Total Education Expenditures (rows 11, 23 and 34)

2A. Number of students, by type of program, grade and sex

2A.1 Regular programs for youth, Male, Female, Sex not reported and Total (Public, Private and Home-schooling)

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

2A.2 Full-time equivalent (FTE) rate - Regular programs for youth (Public and Private)

• Junior kindergarten
• Kindergarten

2A.3 General programs for adults^{Note 1}, Male, Female, Sex not reported and Total (Public, Private and Homeschooling)

Grade

• Less than Grade 8
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

2A.4 Vocational programs^{Note 2} for youth and adults, Male, Female, Sex not reported and Total (Public and Private)

• Youth
• Adults
• Total

2B. Number of students, by type of program, age and sex

2B.1 Regular programs for youth, Male, Female, Sex not reported and Total (Public, Private and Home-schooling)

Age

• Under 3
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

2B.3 General programs for adults^{Note 1}, Male, Female, Sex not reported and Total (Public, Private and Home-Schooling)

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

2B.4 Vocational programs^{Note 2} for youth and adults, Male, Female, Sex not reported and Total (Public and Private)

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

3. Number of students enrolled in official languages programs, by type of program, grade and sex (Public and Private)

3.1 Regular second language programs (or core language programs)^{Note 3}, Male, Female, Sex not reported and Total

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

3.2 French immersion programs^{Note 4}, Male, Female, Sex not reported and Total

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

3.3 Education programs in the minority official language^{Note 5}, Male, Female, Sex not reported and Total

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

4. Number of students enrolled in Indigenous language programs, by type of program and grade (Public)

4.1 Indigenous language as a subject (Indigenous second language program or core Indigenous)^{Note 6}

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

4.2 Indigenous language immersion programs (Indigenous first language programs)^{Note 7}

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

5A. Number of students who self-identify as Indigenous, by type of program, Indigenous group, grade and sex (Public)

5A.1 Regular programs for youth, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Grade

• Junior kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

5A.3 General programs for adults^{Footnote 1}, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Grade

• Less than Grade 8
• 8
• 9
• 10
• 11
• 12
• Not reported
• Total

5A.4 Vocational programs ^{Note 2} for youth and adults, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Level

• Youth
• Adults
• Total

5B. Number of students who self-identify as Indigenous, by type of program, Indigenous group, age and sex (Public)

5B.1 Regular programs for youth, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Age

• Under 3
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

5B.3 General programs for adults^{Footnote 1}, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

5B.4 Vocational programs^{Footnote 2} for youth and adults, Male, Female, Sex not reported and Total

Indigenous group: Total, First Nations, Métis, Inuit, and Indigenous, group not reported

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

6. Number of graduates^{Note 8}, by type of program, age and sex (Public and Private)

6.1 Regular programs for youth, Male, Female, Sex not reported and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

6.2 General programs for adults^{Note 9}, Male, Female, Sex not reported and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

6.3a Vocational programs^{Note 10} for youth, Male, Female, Sex not reported and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

6.3b Vocational programs^{Note 10} for adults, Male, Female, Sex not reported and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Not reported
• Total

7. Number of educators (Public and Private)

7.1 Number of full-time and part-time educators^{Note 11} (headcounts), Male, Female, Sex not reported and Total

Age group, Full-time educators

• Less than 25
• 25 to 29
• 30 to 34
• 35 to 39
• 40 to 44
• 45 to 49
• 50 to 54
• 55 to 59
• 60 to 64
• 65 and over
• Not reported
• Sub-Total

Age group, Part-time educators

• Less than 25
• 25 to 29
• 30 to 34
• 35 to 39
• 40 to 44
• 45 to 49
• 50 to 54
• 55 to 59
• 60 to 64
• 65 and over
• Not reported
• Sub-Total
• Total

7.2 Number of full-time equivalent (FTE) educators^{Note 11}, Male, Female, Sex not reported and Total

Category

• Teachers
• School administrators
• Pedagogical support
• Total

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2022 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

• Business or organization and contact information
• Statement of Revenues, Annual - Statement 21 (IV)

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 classifications; 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.

The Farm Management Survey (FMS) is a unique source of data covering agricultural management practices and their impact on the environment. This presentation will:

• Highlight results from the 2021 cycle of the FMS published on December 14th, 2022;
• Describe how these data are collected;
• Provide instructions on how to access data from the FMS.

The Farm Management Survey is held every 5 years as a follow up to the Census of Agriculture. The target population includes 7 different types of farms in Canada: dairy, beef, pork, poultry, field crops (such as wheat, corn, and soybeans), forage crops (such as hay and silage) and vegetable, fruit, berry, and nut crops farms. For each of these types of farms, the FMS covers multiple subjects related to the environmental impact of agriculture, such as: type of feed given to livestock, cattle housing management, manure storage and application, wetland management, crop fertilizer application, land management practices (tillage, pesticide use, soil erosion prevention, etc.), innovation on farm, use of new technologies, and many others.

English webinar:

• Thursday, April 13, 2023, 1:00 pm to 2:00 pm, Eastern Time

French webinar:

• Thursday, April 13, 2023, 2:30 pm to 3:30 pm, Eastern Time

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the Quarterly Civil Aviation Survey. 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

• Business or organization and contact information
• Statement of Revenues and Expenses, Quarterly - Statement 21 (I, II)
• Scheduled Services, Revenue Operating Statistics, Quarterly - Statement 10 (I, II)
• Charter Services, Revenue Operating Statistics, Quarterly - Statement 12 (I, II)

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).

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.

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.

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.

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 classifications; 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 and Expenses, Quarterly - Statement 21 (I, II)

1. Revenue, Expenses and Income

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. A 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, 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 operating revenue

Refers to the revenue earned from all other sources. Include air transport activities not included in passenger revenue or goods revenue, revenue from other flying services (such as flying training, recreational flying and other specialty flying), subsidies and net incidental air transport related revenue, that is revenue less expenses from non-flying services incidental to air transport including aircraft fuel and oil sales; maintenance and aircraft ramp handling service and so on for other carriers; commissions (or sales revenue minus payments to the carrier that does the flying) received for the sale of transportation which takes place on other carriers; and revenue received for the provision of aircraft to other carriers from operations under their control.

Total operating revenue

The sum of passenger revenue, goods revenue and all other operating revenue.

Operating expenses

Turbo fuel expenses

Include fuel used in both turboprop and jet aircraft.

Include the expenses for turbo fuel consumed for all scheduled and/or charter operations, 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. Expenses should be reported in Canadian dollars, regardless of where purchased.

Employee wages, salaries and benefits

Include the wages, salaries and benefits (employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals, for flight and cabin crews) for all employees.

All other operating expenses

Include all operating expenses not reported in the two expense categories above.

Total operating expenses

The sum of the previous three expense items.

Income

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

Total operating revenue less total operating expenses from above.

Net non-operating income (enter a negative number for a loss)

Include provision for income taxes.

Include:

• interest and discount income from all sources, including cash discounts on the purchase of materials and supplies;
• interest on unpaid taxes and all classes of debt, including premiums, discounts and expenses on short-term obligations, as well as amortization of premiums, discounts and expenses on short-term and long-term obligations;
• 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;
• provisions for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including the 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.

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

Net income (a loss should be a negative number)

Net operating income plus net non-operating income from above.

2. Average number of employees

Refers to the average number of people employed during the quarter. Include all employees (all categories), temporary or permanent, on the payroll of the air carrier during the quarter being reported. Part-time employees should be included in the total, prorated to the amount of time worked when compared with the time worked by full-time employees (for example two part-time employees working half-time are equivalent to one full-time employee).

Scheduled Services, Revenue Operating Statistics, Quarterly - Statement 10 (I, II)

1. 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 passengers^{Footnote 1} 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.

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.

Available seat-kilometres

Represents the aircraft kilometres flown on each flight stage multiplied by the number of seats available for use on that stage. This represents the total passenger carrying capacity offered. Seats not actually available for the carriage of passengers should be excluded.

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.

Available tonne-kilometres

Represents the aircraft kilometres flown on each flight stage multiplied by the usable weight capacity of the aircraft. This represents the load carrying capacity offered for passengers and/or goods.

2. 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. Total passenger revenue should equal the passenger revenue from scheduled services from the first screen.

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). Total goods revenue should equal the goods revenue from scheduled services from the first screen.

Charter Services, Revenue Operating Statistics, Quarterly - Statement 12 (I, II)

1. 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. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Enplaned passengers

Refers to revenue passengers^{Footnote 1} 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.

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.

2. 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. Total passenger revenue should equal the passenger revenue from charter services from the first screen.

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). Total goods revenue should equal the goods revenue from charter services from the first screen.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Actual for 2022.

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
• Definitions
• Industry characteristics

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, 2022 — March 31, 2023.

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

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business)

Dollar amounts

• All dollar amounts reported should be rounded to thousands of Canadian dollars (e.g., $6,555,444.00 should be rounded to $6,555);
• Exclude sales tax
• Your best estimates are acceptable when precise figures are not available;
• If there are no capital expenditures, please enter '0'.

Definitions

What are Capital Expenditures?

Capital Expenditures are the gross expenditures on fixed assets for use in the operations of your organization or for lease or rent to others. Gross expenditures are expenditures before deducting proceeds from disposals, and credits (capital grants, donations, government assistance and investment tax credits).

Fixed assets are also known as capital assets or property, plant and equipment. They are items with a useful life of more than one year and are not purchased for resale but rather for use in the entity's production of goods and services.

Examples are buildings, vehicles, leasehold improvements, furniture and fixtures, machinery, and computer software.

Include:

• Modifications, acquisitions and major renovations
• Capital costs such as feasibility studies, architectural, legal, installation and engineering fees
• Subsidies and grants received and used in additions to fixed assets and construction-in-progress during the period
• Capitalized interest charges on loans with which capital projects are financed
• Work done by own labour force
• Additions to capital work in progress (construction-in-progress) accounts.

Exclude:

• Transfers from capital work in progress (construction-in-progress) to fixed assets accounts
• Assets associated with the acquisition of companies
• Property developed for sale and machinery, or equipment acquired for sale (inventory).

How to Treat Leases

Include:

• assets acquired as a lessee through either a capital or financial lease;
• assets acquired for lease to others as an operating lease.

Exclude:

• operating leases acquired as a lessee and capitalized to right-of-use assets in accordance with IFRS 16 (International Financial Reporting Standards)
• assets acquired for lease to others, either as a capital or financial lease.

Non-Capital Repair and Maintenance Expenditures

This question represents the repair and maintenance of assets in contrast to the acquisition of assets or the renovation of assets.

Non-capitalized repair and maintenance expenditures are that portion of current or operating expenditures charged against revenue in the year incurred and made for the purpose of keeping the stock of fixed assets in good working condition during the life originally intended.

Repair and maintenance allow such fixed assets to operate at output producing capacity during the asset life without undue amounts of down time (preventive function). A second purpose is the returning of any portion of the stock of fixed assets into a state of good working condition after any malfunctioning or reduced efficiency for whatever reason (curative function) short of replacement of such fixed assets or adding significantly to their life or productive efficiency.

Maintenance expenditures on buildings and other structures may include the routine care of assets such as janitorial services, snow removal and/or salting and sanding by the firm's own employees or persons outside the firm's employ.

Maintenance expenditures on machinery and equipment may include oil change and lubrication of vehicles and machinery.

Include:

• Gross non-capital repair and maintenance expenditures on non-residential buildings, other structures and on machinery and equipment;
• Value of repair work done by your own employees as well as payments to persons outside your employ;
• Building maintenance such as janitorial services, snow removal and sanding;
• Equipment maintenance such as oil changes and lubrication of vehicles and other machinery.

Industry characteristics

New Assets: Report capital expenditures for acquisitions of new assets including the portion of work in progress for the current year. Include imports of used assets since they represent newly acquired assets for the Canadian economy.

Purchase of Used Canadian Assets: The object of our survey is to measure the acquisitions of new fixed assets separately from used fixed assets in the Canadian economy as a whole. This is because the acquisition of used assets does not increase the total inventory of fixed assets, it only transfers them within the Canadian economy.

Renovation, Retrofit, Refurbishing, Overhauling and Restoration: Report capital expenditures for existing assets being upgraded, renovated, retrofitted, refurbished, overhauled or restored.

Expected Useful Life of Assets: Report the expected life of the asset in years. If you have purchased similar assets with varying expected useful lives, please combine the data and provide a weighted average for the number of years, or the expected useful life of the asset with the largest value.

Land: Capital expenditures for land should include all costs associated with the purchase of the land that are not amortized or depreciated. Improvements of land should be reported in Non-Residential Construction.

Residential Construction: Capital expenditures incurred during the reporting period for residential structures (on a contracted basis and/or by your own employees).

• Include the housing portion of multi-purpose projects and of townsites.
• Exclude buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizens residences) and associated expenditures on services.

Non-Residential Construction: Capital expenditures incurred during the reporting period for non-residential building and engineering construction (on a contracted basis and/or by your own employees) whether for your own use or rent to others. Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.

Include:

• Manufacturing plants, warehouses, office buildings, shopping centres, etc.;
• Roads, bridges, sewers, electric power lines, underground cables, etc.;
• The cost of demolition of buildings, land servicing and site preparation;
• Leasehold and land improvements.
• Additions to work in progress;
• Townsite facilities such as streets, sewers, stores and schools;
• Buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizen residences) and associated expenditures on services;
• All preconstruction planning and design costs such as engineer and consulting fees and any materials supplied to construction contractors for installation, etc.

Machinery and Equipment

Capital expenditures incurred during the reporting period for machinery and equipment, whether for your own use or for lease or rent to others. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.

Include:

• Automobiles, trucks, professional and scientific equipment, office and store furniture and appliances;
• Computers (hardware only), broadcasting, telecommunications and other information and communication technologies equipment;
• Motors, generators, transformers;
• Any capitalized tooling expenses;
• Acquisitions to work in progress;
• Progress payments paid out before delivery in the year in which such payments are made;
• Any balance owing or holdbacks should be reported in the year the cost is incurred.

Oil and Gas and Mineral Exploration: These expenditures include mineral rights fees and retention costs, geological, geophysical and seismic expenses, exploration drilling, and other costs incurred during the reporting period in order to determine whether mineral, oil or gas reserves exist and can be exploited commercially. Report gross expenditures, before deducting any incentive grants. Exclude the cost of land and business acquisitions.

Work in Progress: Work in progress represents accumulated costs since the start of capital projects which are intended to be capitalized upon completion.

Cost component of expenditures – internal costs

Internal construction or development costs: (such as material and labour) that are capitalized as part of the asset costs (such as own employee installation or erection of fixed assets, systems and software development staff).

Include all materials and supplies provided free to contractors and all architects, engineering and consultants fees and similar services.

Salaries and Wages: Show the total value of salaries and wages paid to your employees. Salaries and wages are gross earnings before deductions such as income tax and include incentive bonuses and vacation pay but exclude fringe benefits.

Materials and Supplies: Report total cost of materials and supplies used by your own employees and those provided free to contractors relating to the expenditures reported.

Other Charges: Examples of other charges are insurance, power, telephone and also architectural, legal, and engineering fees considered to be applicable to the expenditures reported.

Source of Funding Breakdown

Sources of funding of capital expenditures include grants, subsidies, donations, credit and venture capital from external sources, as well as internal funding.

Environmental protection and resource management expenditures

These questions cover the capital and repair expenditures made by this organization in order to prevent, reduce or eliminate pollution and other forms of degradation of the environment while performing your production activity, i.e., within your organization. Expenditures made to restore the environment from a degraded state are included. It can also be expenditures made for resource management activities which result in the more efficient use of natural resources, thus safeguarding against their depletion or the use of goods that have been adapted to be significantly less energy or resource intensive than the industry standard. This includes expenditures that this specific operation incurred for pollution prevention and abatement and control. Exclude expenditures made to improve employee health, workplace safety, and site beautification. Please report all environmental protection or resource management expenditures whether or not they are in response to current or anticipated Canadian or international regulations, conventions or voluntary agreements.

Specific activities are: Solid waste management; Wastewater management; Air pollution management; Protection and remediation of soil, groundwater and surface water; Protection of biodiversity and habitat; Noise and vibration abatement; Protection against radiation; Heat or energy savings and management; Fuel efficient vehicles and transportation goods or technologies; Production of energy from renewable sources; Renewable energy; Production of nuclear energy; and any other environmental protection or resource management activities.

Drivers and obstacles: Drivers or obstacles to the adoption of new or significantly improved clean technologies, systems or equipment for the establishment. ng.

Disposal and sales of fixed assets

Selling price

The total value, or the sales of fixed assets which were disposed of or sold, even if traded in for credit in the acquisition or purchase of new fixed assets. When land and buildings are sold together, please report the selling price of the land separately, along with other land sales.

Gross book value

This value should represent total capital expenditures for an asset, at and since the time of original construction or purchase, including all subsequent capital expenditures for the purpose of modernization, expansion, etc. Any subsidies received should not be subtracted.

Age

Report the age of the fixed asset at the time of disposal.

If you have disposed of or sold similar assets of varying ages, report them separately or combine the data and provide a weighted average for the ages.

Annual Capital and Repair Expenditures Survey: Actual for 2022

Category	Asset Code
Non-residential construction
Asset description and codes The asset items and categories listed below are groupings of fixed assets generally having a similar function which can apply to various industries. Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.
Industrial Building
Manufacturing plants	6221121
Industrial depots and service buildings	6221130
Farm buildings and structures	6221111
Other industrial sites and structures - specify:	6221150
Commercial Building
Industrial laboratories, research and development centres	6222311
Warehouses	6221230
Service stations	6221292
Office buildings	6221210
Hotels and Motels	6221250
Restaurants	6221240
Shopping centres, plazas, malls and stores	6221220
Theatres and halls	6221270
Indoor recreational facilities	6221273
Other collective dwellings	6221280
Student residences	6222371
Airports and other passenger terminals	6221260
Communications buildings	6222391
Sports facilities with spectator capacity	6221272
Other commercial properties, not elsewhere classified - specify:	6221294
Institutional Building
Schools, colleges, universities and other educational buildings	6221310
Religious centres and memorial sites	6221370
Hospitals	6221350
Nursing homes and senior citizens homes	6221332
Health centres, clinics and other health care buildings	6221339
Daycare centres	6221380
Libraries	6221344
Historical sites	6221390
Public safety facilities	6221360
Museums	6221349
Other institutional buildings, not elsewhere classified- specify	6221399
Marine Engineering
Seaports and harbours	6231311
Canals and waterways	6231331
Marinas	6231321
Other marine infrastructure - specify:	6231341
Transportation Engineering Infrastructure
Parking lots and garages	6231210
Highways, roads and streets	6231111
Runways (include lighting)	6231231
Railway Tracks	6231221
Bridges	6231121
Tunnels	6231131
Other land transportation infrastructure, not elsewhere classified - specify:	6231241
Waterworks Engineering Infrastructure
Water filtration and treatment plants	6235112
Water supply infrastructure	6235121
Sewage Engineering infrastructure
Sewage and wastewater treatment plants	6235211
Sewage collection and disposal infrastructure	6235221
Electric power engineering infrastructure
Natural gas, coal and oil power plants	6233111
Nuclear power plants	6233112
Hydro-electric power plants	6233113
Other Power generating plants (wind, solar, biomass)	6233114
Power transmission networks	6233121
Power distribution networks	6233131
Communication Networks
Telecommunications transmission cables and lines (except optical fibre)	6234111
Telecommunications transmission optical fibre cables	6234112
Telecommunications transmission support structures - towers, poles, conduit	6234113
Other communications networks - specify:	6234114
Oil and Gas Engineering Construction
Oil refineries	6232121
Natural gas processing plants	6232122
Pipelines (except water supply conduits)	6232211
Development drilling for oil and gas	6711111
Production facilities in oil and gas extraction	6232111
Enhanced recovery techniques for oil and gas	6711113
Site development and maintenance services for oil and gas fields	6711112
Gas Distribution systems (main and services) and other oil and gas infrastructure	6232311
Mining Engineering Construction
Mine surface buildings (except for beneficiation)	6236112
Mine buildings for ore beneficiation	6236111
Mine structures (except buildings)	6236113
Tailing disposal systems and settling ponds	6236114
Site development for mining	6711211
Other Engineering Construction
Pollution abatement and control infrastructure	6236261
Outdoor recreational facilities	6236251
Waste disposal facilities	6236231
Irrigation networks	6236241
Reclaimed land	6236211
Flood protection infrastructure	6236221
Site remediation	7823131
Other engineering works, not elsewhere classified - specify:	6236262
Machinery and equipment
Asset description and codes The asset items and categories listed below are groupings of fixed assets generally having a similar function that can apply to various industries. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.
Medium and Heavy Trucks, Buses and Other Motor Vehicles
Medium and heavy-duty trucks	4121100
Buses	4121211
Freight and utility trailers	4121300
Special-purpose vehicles	4121221
Materials handling trucks and tractors	3454211
Other motor vehicles	4123100
Passenger Cars and Light Trucks
Passenger cars, light-duty trucks, vans and SUVs	4110000
Other Transportation Equipment
Locomotives, railway rolling stock, and rapid transit equipment	4411200
Civilian aircraft	4211112
Non-military ships, barges and platforms	4411112
Boats and personal watercraft	4421100
Other transportation equipment - specify:	4421259
Processing Equipment
Water treatment equipment	3453311
Filters and strainers for fluids and fluid power systems	3454342
Packing, packaging, and bottling machinery	3454331
Mineral crushing, screening, processing and beneficiation machinery and equipment	3321151
Metalworking machinery	3411100
Industrial moulds, special dies, and patterns	3455110
Other industry-specific manufacturing machinery, not elsewhere classified - specify:	3431100
Computers and Office Equipment
Computers and computer peripheral equipment	3611100
Optical and projection equipment, photocopiers, and office machines (except computers and peripherals)	3421110
Office furniture	3911400
Telecommunications, Cable and Broadcasting Equipment
Broadcast, studio, alarm, and signalling equipment	3621200
Navigational and guidance instruments	3621300
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Other communication equipment - specify:	3621419
Commercial and Service Industry Machinery and Equipment
Commercial cooking and food-warming equipment	3421121
Commercial and service industry machinery and equipment, not elsewhere classified	3421130
Other Industrial Machinery and Equipment
Heavy-gauge metal containers (including intermodal)	3454100
Hand tools and power hand tools (except welding and soldering equipment)	3454320
Logging machinery and equipment	3321111
Rock drilling machinery and equipment	3321141
Other mining and quarrying machinery and equipment, not elsewhere classified	3321142
Oil and gas field production machinery and equipment	3321160
Construction machinery and equipment	3321170
Nuclear reactor steam supply systems	3453113
Welding and soldering equipment	3454311
Industrial furnaces and ovens, and electric industrial heating equipment	3454341
Other materials handling equipment, conveyors, and elevators	3454249
Medical, Scientific and Technical Instruments and equipment
Medical and laboratory equipment (except scientific instruments)	3631300
Scientific and technical instruments (except electromedical and irradiation equipment)	3631260
Other measuring, control, and scientific instruments (except electromedical and irradiation equipment)	3631269
Medical, dental and personal safety supplies	4751100
Other Machinery and Equipment
Institutional and other furniture, not elsewhere classified (including furniture frames)	3911600
Engines (except gasoline and diesel engines for motor vehicles, and aircraft engines) and mechanical power transmission equipment	3451000
Pumps and compressors	3453200
Heating and cooling equipment (except household refrigerators and freezers)	3441100
Power and distribution transformers	3812211
Other transformers	3812220
Military aircraft	4211111
Military ships	4411111
Military armoured vehicles	4421231
Billboards	4751211
Non-residential mobile buildings	4711321
Waste and scrap of iron and steel (Disposal of fixed assets only)	1561111
Waste and scrap of aluminum and aluminum alloy (Disposal of fixed assets only)	1561211
Waste and scrap of other non-ferrous metals (Disposal of fixed assets only)	1561220
Electric motors and generators	3631100
Switchgear, switchboards, relays, and industrial control apparatus	3812300
Turbines, turbine generators, and turbine generator sets	3452111
Boilers, metal tanks, industrial valves and seals	3453159
Agricultural, lawn and garden machinery and equipment	3311100
Instruments for measuring electricity	3631230
Industrial and commercial fans, blowers and air purification equipment	3441200
Appliances	3820000
Unmanned aerial vehicles (drones)	4211113
Partitions, shelving, lockers and other fixtures	3911500
Batteries	4752300
Sporting and athletic goods	4753100
Other machinery and equipment - specify:	9999999