Information for respondents

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

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

Survey Objective

This survey collects information that is necessary for monitoring federal patent, royalty and licensing related activities in Canada, and to support the development of science and technology policy. The data collected will be used by federal science policy analysts. Your information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality

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 the information from this survey for statistical purposes.

Security of emails and faxes

Statistics Canada advises you that there could be a risk of disclosure during the transmission of information by facsimile or e-mail. However upon receipt, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act.

Data sharing agreement

To reduce response burden and to ensure more uniform statistics, Statistics Canada has entered into an agreement under Section 12 of the Statistics Act with Innovation, Science and Economic Development Canada (ISED) and National Research Council Canada (NRC) for sharing information from this survey. ISED and NRC have agreed to keep the information confidential and use it only for statistical purposes.

Under Section 12, you may refuse to share your information with ISED and NRC by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and returning it with the completed questionnaire.

Record linkages

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

I hereby authorize Statistics Canada to disclose any or all portions of the data supplied on this questionnaire that could identify this department.

• Yes
• No

• Name of person authorized to sign
• Official Position
• Program
• Department or agency
• Email address
• Telephone number
• Extension

Section 1 - Identifying Intellectual Property (IP)

1.1 Reports and disclosures

Please indicate the number of new instances of Intellectual Property reported or disclosed during the reference year 2021/2022.

Please indicate how many instances of Intellectual Property (not necessarily new) resulted in protection activity by this organization and how many were declined for protection by this organization.

The types of Intellectual Property are defined in the Respondent Guide, Section 4.1.1.

In this question, the number of new IP reports and disclosures and the number of IP reports and disclosures (resulting in protection activity and / or declined for protection) are asked for the following categories:

• Inventions
• Copyrightable IP (computer software, databases, educational material, other material)
• Industrial designs
• Trademarks
• Integrated circuit topographies
• New plant varieties
• Know-how
• Other (please specify):

Section 2 - Protecting Intellectual Property (IP)

2.1 Patents

2.1 a) During reference year 2021/2022, how many initiating and follow-on patents were applied for and how many patents were issued with the support of this organization? Initiating patent applications include provisional or first filings.

Follow-on patent applications include any that claim priority from an initiating patent application.

International (for example, Patent Cooperation Treaty applications, PCT) and regional applications (e.g., European Patent Office applications) should be counted as single applications.

In this question, the number of New patent applications (Initiating, Follow-on, and Total) and Total patents issued are requested.

2.1 b) Patents held, commercialized and pending

In this question, the Total number are asked of each of the following categories:

• Total patents held (including patents issued during the reference year)
• Total patents pending
• Patents (held or pending) licensed, assigned or otherwise commercialized during the reference year

Section 3 - Licences

3.1 New and active licences

Please report the number of new licences executed during the reference year 2021/2022 and the number of active licences at the end of the reference year 2021/2022. If detailed figures are not available, please report totals in the appropriate cells. Please see the Respondent Guide, Section 4.3.1, for detailed definitions.

In this question, the number of exclusive or sole licence, Non-exclusive or multiple licences, and total are asked of each of the following categories:

1. New licences executed with Canadian licensees
2. New licences executed with foreign licensees
   Total new licence (a + b)
3. Active licences executed with Canadian licensees
4. Active licences executed with foreign licensees
   Total active licences (c + d)

3.2 Income received from IP

Please specify the nature of the income received during the reference year 2021/2022 from IP commercialization.

In this question, Income received from IP commercialization (in thousands of Canadian dollars) are asked for the following:

• Running royalties and milestones payments
• One-time sale of IP (in exchange for a single payment or several payments)
• Reimbursement of patent, legal and related costs
• Licence income received from another Canadian institution under a revenue sharing agreement
• Other (please specify):
• Other (please specify):
• Total income received from IP commercialization

Section 4 - Respondent Guide

This questionnaire, in general, covers the intellectual property generated from R&D activities. We acknowledge that commercializable IP arises from other activities as well and that it may be difficult to differentiate. Whenever possible, please report figures for IP generated from R&D activities. If this is not possible, please note that the figures include IP generated from non-R&D activities.

If exact numbers are not readily available, please provide estimates with a note indicating this.

Please do not leave any question blank. Enter zero responses with the digit «0» if the value is known to be zero. If the data are not available, enter «N/A». In cases where the question is not applicable, please indicate this.

Report all dollar amounts in thousands of Canadian dollars.

Notes on survey questions

1.1 Identifying IP – Reports and disclosures:

• Invention: Includes any new and useful art, process, machine, manufacture or composition of matter, or any new and useful improvement in any art, process, machine, manufacture or composition of matter (Public Servants Inventions Act. R.S., c. P-31, s. 1.). Some inventions are patentable in some jurisdictions but not in others: these include novel genetically-engineered life forms, new microbial life forms, methods of medical treatment and computer software.
• Copyrightable IP can be broken into the following:
  • Computer software or databases: As noted above, computer software can be patented but normally it is protected by copyright. Databases may also be copyrighted.
  • Educational materials: This category includes special materials that may be copyrighted but are not necessarily in the form of printed books. This could include broadcast lessons, Internet pages, booklets, posters or computer files, among others.
  • Other material: This category includes any copyrightable works other than computer software and databases and special educational materials such as literary, artistic, dramatic or musical works, books, and papers.
• Industrial designs: These are original shapes, patterns or ornamentations applied to a manufactured article. Industrial designs are protected by registration with the Canadian Intellectual Property Office.
• Trademarks: These are words, symbols, designs, or combinations thereof used to distinguish your wares or services from someone else's. Trademarks are registered with the Canadian Intellectual Property Office.
• Integrated circuit topographies: This is a three-dimensional configuration of the electronic circuits used in microchips and semiconductor chips. Integrated circuit topographies can be protected by registration with the Canadian Intellectual Property Office.
• New plant varieties: Certain plant varieties that are new, different, uniform and stable may be protected by registration with the Plant Breeders' Rights Office, Canadian Food Inspection Agency.
• Know-how: This is practical knowledge, technique or expertise. For example, certain information is codified in the patent application but a researcher's know-how could be valuable for commercial optimization of the product. Know-how can be licensed independently of the terms of a related patent.

2.1 Patents:

• Initiating patent applications include provisional or first filings.
• Follow-on patent applications include any that claim priority from an initiating patent application.
• Patents pending: A label sometimes affixed to new products informing others that the inventor has applied for a patent and that legal protection from infringement (including retroactive rights) may be forthcoming.

3.1 New and active licences:

• "New licences executed" refers to the completion of an agreement with a client to use the institution's intellectual property for a fee or other consideration (such as equity in the company).
• "Exclusive or Sole licences" refers to agreements allowing only one client the right to use the intellectual property.
• "Exclusive licence" refers to one granted that is exclusive for a territory, for a field of use worldwide or otherwise. Hence, there may be multiple exclusive licences for a single patent.

3.2 Income received is in thousands of Canadian dollars:

• Running royalties are those based on the sale of products.
• Milestone payments are those made by a licensee at predetermined points in the commercialization process.
• One time sales of IP includes income from assignments to commercial exploiters.
• Other income received from IP: For example, if a potential licensee contributes the funds to apply for the patent, this could be considered another source of income. Please list all items whether or not figures are available.

Contact Person

Name of the contact person who completed this questionnaire:

• First name
• Last name
• Title
• Email address
• Telephone number
• Extension
• Fax number

How long did you spend collecting the data and completing the questionnaire?

• hour(s)
• minutes

Comments

We invite your comments below.

If necessary, please attach a separate sheet.

Please be assured that we review all comments with the intent of improving the survey.

Thank you for completing this questionnaire.

Date: September 2022

Program manager: Director, Centre for Social Data Integration and Development Director General, Social Data Insights, Integration and Innovation Branch

Reference to Personal Information Bank (PIB):

Personal information collected through the Survey on Sexual Misconduct in the Canadian Armed Forces is described in Statistics Canada's "Special Surveys" Personal Information Bank. The Personal Information Bank refers to information collected through Statistics Canada's ad hoc surveys which are conducted on behalf of other government departments, under the authority of the Statistics Act. "Special surveys" covers a variety of socio-economic topics including health, housing, labour market, education and literacy, as well as demographic data.

The "Special Surveys" Personal Information Bank (Bank number: StatCan PPU 026) is published on the Statistics Canada website under the latest Info Source chapter.

Description of statistical activity:

Statistics Canada will be conducting the Survey on Sexual Misconduct in the Canadian Armed Forces, on a cost-recovery basis on behalf of the Department of National Defence. The survey will provide insight on sexual assault, sexualized and discriminatory behaviours, and knowledge and perceptions of policies and responses to sexual misconduct. This will be the third collection cycle for the Department of National Defence on this topic; the survey is collected every two years, with the previous two cycles being 2016 and 2018 (the 2020 collection was postponed due to COVID-19).

The survey content includes questions on witnessing and experiencing inappropriate sexual behaviours, discrimination based on sex, sexual orientation, or gender identity, and incidences of sexual assault. It also includes questions about the characteristics of sexual misconduct behaviours and incidences, their impact and reporting of these experiences. Additionally, it contains questions on the age, sex at birth, gender identity, visible minority, Indigenous status, and disability of the respondent. The survey includes specific questions about military members and reservists and their rank over the past 12 months leading up to collection.

This data will be collected from all Regular Force members (approximately 56,000 members, with some exclusions) and members of the Primary Reserve (approximately 27,000) using an employee list provided by the Department of National Defence. This survey is conducted under the authority of the Statistics Act and the response rate is expected to be 30%. Although this collection is being performed for the Department of National Defence, there is no data sharing agreement nor any intent or plan to share any microdata from this survey with them; only aggregate results will be reported. As with previous cycles, SSMCAF 2022 is requesting an exemption from the Directive of Informing Survey Respondents (ISR) to remove the general statement related to data linkage.

Reason for supplement:

While the Generic Privacy Impact Assessment (PIA) addresses most of the privacy and security risks related to statistical activities conducted by Statistics Canada and applied to the two previous cycles of the survey (2016 & 2018), this supplement describes the measures (see below, Mitigation Factors) being implemented for collection and access to the information for this cycle due to the sensitivity of the questions asked and the public scrutiny surrounding sexual misconduct in the Canadian Armed Forces following the release of the Independent External Comprehensive Review on the Department of National Defence and the Canadian Armed Forces in May 2022 highlighting deficiencies around the management of sexual misconduct. This supplement also presents an analysis of the necessity and proportionality of this new collection of personal information.

Necessity and Proportionality

The collection and use of personal information for the Mental Health and Access to Care Survey can be justified against Statistics Canada's Necessity and Proportionality Framework:

1. Necessity:

   The Survey on Sexual Misconduct in the Canadian Armed Forces will support the Department of National Defence's continued efforts to address and prevent sexual misconduct in its workplace and amongst its workforce. The content of the survey, including the personal information being requested, was deemed necessary for understanding, and, ultimately, preventing and addressing experiences of inappropriate sexual behaviours. Research suggests the risk of experiencing sexual harassment and victimization varies according to a number of factors, many of which require the collection of personal information, such as age. Gathering non-identifiable data would not enable the identification of these risk factors and would result in potentially ineffective interventions.

   Research on sexual misconduct has identified certain risk factors such as gender, education, income, visible minority status, disability status and marital status. The data will be analyzed according to these factors to determine if they are also associated with an increased risk of sexual harassment and victimization in the workplace specifically.

   This work has become even more necessary in light of the publication of the Independent External Comprehensive Review on the Department of National Defence and the Canadian Armed Forces released in May 2022 highlighting deficiencies around the management of sexual misconduct. Notably, this report also highlighted privacy concerns around the Department of Defence's own sexual misconduct tracking and analysis system, further justifying the need for Statistics Canada, Canada's foremost statistical expert, to collect and analyze data independently.

2. Effectiveness - Working assumptions:

   Conducting surveys is the only way to obtain estimates of both reported and unreported sexual misconduct. This is required in order to fully understand the scope of sexual misconduct in the workplace and to put in place preventative measures. This high quality, timely and relevant data will help inform workplace codes of conduct, as well as other policies, laws and programs designed to prevent and respond to sexual misconduct in the workplace. The survey is a census of individuals working for the Canadian Armed Forces. The expected benefit of the project will be proportional to the quality of the data.

   Other surveys of a similar nature have been carried out by Statistics Canada, such as:

   • Survey of Sexual Misconduct at Work (SSMW) (PIA);
   • Survey of Safety in Public and Private Spaces (SSPPS);
   • Survey of Individual Safety in the Postsecondary Student Population (SISPSP) (PIA);
   • General Social Survey (GSS) on Victimization, 1999, 2004, 2014, 2019; and,
   • General Statistics Survey (GSS) at Work and Home.
   These surveys provide valuable insights and are also used to study the prevalence of sexual harassment over time.
3. Proportionality:
   Proportionality has been considered based on the following elements – sensitivity and ethics:
   • Sensitivity: The Survey on Sexual Misconduct in the Canadian Armed Forces is a voluntary survey, and the collection method is similar to other voluntary household surveys. Due to the fact that this information is submitted voluntarily, the risk related to the high sensitivity of this data collection method is considered low. However, the nature of the questions in this survey are of a more sensitive nature. As such, additional mitigation factors (see below) are being implemented to ensure that the collection methods are proportional to the needs for the data.
   • Ethics: The Survey on Sexual Misconduct in the Canadian Armed Forces has been developed using past, similar surveys as precedents to determining best practices, in particular to assist victims in accessing support and to reduce response burden. Additional steps are being taken to reduce burden and assist the Survey on Sexual Misconduct in the Canadian Armed Forces respondents (see below, Mitigation Factors).

   Data collected through the Survey on Sexual Misconduct in the Canadian Armed Forces will contain only the variables required to achieve the statistical goals of the survey. The public benefits of the survey findings, which are expected to inform policies, programs and support services aimed at improving workplace culture and work-related settings, are believed to be proportional to the potential privacy intrusion for this voluntary survey. The results will be used to inform policies and training to promote culture change and future support services for those affected by sexual misconduct.

4. Alternatives:
   Few sources have gathered data on self-reported sexual victimization in the workplace. In 2016, the General Social Survey provided some insight on sexual harassment in a survey focused on the larger topic of Canadians at work and home. In 2017, Insights West, a market research firm surveyed women exclusively on whether and how often they experience sexual harassment at work. That same year, Employment and Social Development Canada surveyed 1,000 people and held public consultations to better understand the types of harassment behaviours that take place in Canadian workplaces. However, no other quality sources report comprehensive and in-depth information such as the characteristics, impact and reporting of these incidents or the industries and settings in which they occur. Furthermore, existing crime data available from administrative data sources are limited to officially reported events that meet the threshold for criminality and are known to significantly underrepresent true rates of sexual victimization in the population. As such, data gaps exist and more information is needed in order to help guide policies, laws, programs and support services that prevent and respond to these behaviours in the workplace. Additionally, considering the potential bias in the Department of National Defence's own reporting and analysis system, no viable data alternatives exist that could provide such information on the Canadian Armed Forces population specifically. Finally, despite previous cycles of the Survey on Sexual Misconduct in the Canadian Armed Forces providing similar insight, the issue persists, necessitating this regular data collection; it will also provide more up to date information than the previous 2018 cycle, as regular collections allow for time-series analyses which may provide even greater insight in the form of trends and comparisons.

Mitigation factors:

This content has undergone in-person testing, including a voluntary round of sensitivity testing to identify and address potential sources of harm for future respondents. As expected, some questions were considered sensitive by the test respondents but the overall risk of harm to survey participants was deemed manageable through the mitigating actions outlined here.

Consent

All respondents will be informed that their participation is voluntary before being asked any questions.

Access to personal information

Statistics Canada has established that answers collected from survey respondents will not be disclosed to the Department of National Defence or Canadian Armed Forces members. As with previous cycles, the master files for analysis will be placed in Research Data Centres (where all data sets have been stripped of personal details such as names, addresses and phone numbers that could be used to identify particular individuals), with additional clear restrictions preventing employees of the Department of National Defence or members of the Canadian Armed Forces from accessing. Furthermore, all results from analysis conducted at Research Data Centres is vetted by Statistics Canada, thus ensuring confidentiality of the survey respondents from their employer.

Support Services

Since survey questions may evoke emotional reactions from the respondents, contact information for support services and resources for victims of sexual violence will be made available to respondents in various forms, including in material communicated in their workplace, material included on the survey questionnaire and on the Statistics Canada website.

Feedback

At the end of the survey questionnaire, we have included an open question to understand the experience and impact that the survey had on respondents. We hope to be able to draw the same conclusions that other surveys on the topic have made: that although this topic is a difficult one, respondents appreciate being heard, feel valued and believe there are benefits to the survey.

Conclusion:

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

Statistics Act Employment and Social Development Canada (ESDC) Employee Wellness Survey (EWS)
Privacy Impact Assessment (PIA) Summary

Introduction

This amendment applies to the Employee Wellness Surveys and Pulse Check Surveys PIA (signed by the Chief Statistician on November 5, 2021), and shall also be considered a supplement to Statistics Canada's Generic Privacy Impact Assessment for statistical survey activities as this ESDC EWS will operate under the authority of the Statistics Act on a cost-recovery basis for the client, ESDC, to be administered on employees of ESDC by Statistics Canada.

Objective

An Amendment to the Employee Wellness Surveys and Pulse Check Surveys PIA & Supplement to Statistics Canada's Generic Privacy Impact Assessment – Statistics Act Employment and Social Development Canada (ESDC) Employee Wellness Survey (EWS) was conducted to determine if there were any privacy, confidentiality or security issues with this activity and, if so, to make recommendations for their resolution or mitigation.

Description

The original EWS survey was collected under the authority of the Financial Administration Act (FAA) from Statistics Canada and Statistical Survey Operations employees and was examined in the Employee Wellness Surveys - PIA, whereas this new collection will be conducted under the authority of the Statistics Act on a cost recovery basis for ESDC on their employees. As such, while Statistics Canada's Generic Privacy Impact Assessment (PIA) addresses most of the privacy and security risks related to statistical activities conducted by Statistics Canada, this amendment and supplement is required to describe how the internal HR personal information activity framework that operates under the authority of the FAA (the original EWS) is being modified to collect personal information externally under the authority of the Statistics Act.

• This ESDC EWS will be administered one time, with the potential for future cycles.
• One key change is that, unlike in the original EWS analysis, linking activities involving the following PIBs will not be performed for the ESDC EWS:
  • Attendance and Leave (PSE 903)
  • Employee Personal Record (PSE 901)
  • Employment Equity and Diversity (PSE 918)
  • Official Languages (PSE 906)
  • Staffing (PSE 902)
  • Pay and Benefits (PSE 904)
• Another change is that for this survey, the sample file will be provided by ESDC, and it will be matched, following collection, to the survey frame that will be built by Statistics Canada from the Incumbent file. The sample file will contain basic personal information for each of their employees (first and last name, email address, first official language and Personal Record Identifier [PRI]). The Incumbent file comes from Treasury Board Secretariat (TBS), and is an extract from the Public Services and Procurement Canada (PSPC) pay system. The Incumbent file is the most comprehensive administrative file available to federal Government of Canada institutions, by nature of its relation to their pay and staffing. Although it contains a great deal of information on employees, their positions, status and pay, only a small number of variables are required and retained from this file for inclusion on the survey frame – which will only be used internally at Statistics Canada for statistical processing purposes (see Section 4 for more detail on the variables taken from the Incumbent file for employees of ESDC).
• New content has been added to the questionnaire:
  • Questions about organizational unit at a level of granularity which describes where within the ESDC portfolio an employee works down to branch or region (level 4) in order to ensure that the diverse yet distinct work environments found across portfolios and regions is represented and identifiable in the data.
  • Questions under the TBS Personal Information Bank for Employment Equity and Diversity (PSE 918) which include Indigenous Identity, Gender, and Sociodemographic Characteristics.
    • These questions will provide important context allowing to understand unique challenges experienced by unique populations which support the Call to Action on Equity, Diversity, and Inclusion "Nothing about us, without us".
  • A question which asks "Would you say you are: Heterosexual, Lesbian or gay, Bisexual, Or please specify" which provides important information about the unique experiences which may be had by different based on how a respondent identifies.
  • A question which asks "On a scale from 1 to 10, where 1 is "not at all important" and 10 is "critically important", how important is addressing psychological health and safety within ESDC? " in order to determine how much weight employees give particular services or programs.
  • A question which asks "How far along do you think ESDC is in terms of creating and sustaining a psychologically healthy and safe work environment? Use a scale from 1 to 10, where 1 is "Just getting started" and 10 is "Sustaining well established policies/programs/supports" in order go gauge employee perception of how mature ESDC is with their Mental Health strategy implementation.
  • A question which asks "Below is a list of workplace-based services and supports available to help employees cope with challenging situations and issues related to mental health. Please indicate all the services/supports of which you are aware" in order to understand which programs employees are aware of.

Risk area identification and categorization

The risk area identification has changed from the original Employee Wellness Surveys and Pulse Check Surveys (EWSPCS) PIA in the following sub-sections; privacy risk has decreased.

Risk area identification

b) Type of personal information involved and context
Only personal information, with no contextual sensitivities, collected directly from the individual or provided with the consent of the individual for disclosure under an authorized program. (this was "2" for EWSPCS, is "1" for this ESDC Statistics Act collection)	1
g) Technology and privacy
No (specific technology category was "yes" for EWSPCS and is "no" for this ESDC Statistics Act collection)

Conclusion

This assessment of the Amendment to the Employee Wellness Surveys and Pulse Check Surveys PIA & Supplement to Statistics Canada's Generic Privacy Impact Assessment – Statistics Act Employment and Social Development Canada (ESDC) Employee Wellness Survey (EWS) did not identify any privacy risks that cannot be managed using existing safeguards.

Information for respondents

Additional information

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

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

Authority

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

Confidentiality

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

Data-sharing agreements

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

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada
Statistics Canada
Attention of Director, Investment, Science and Technology Division
150 Tunney's Pasture Driveway
Ottawa, ON
K1A 0T6

You may also contact us by email at statcan.istdinformation-distinformation.statcan@statcan.gc.ca.

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

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

Record linkage

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

Reporting instructions

For this questionnaire:

Please complete this questionnaire for Canadian operations of this organization.

• Report dollar amounts in Canadian dollars.
• Report dollar amounts rounded to the nearest dollar.
• If precise figures are not available, provide your best estimate.
• Enter "0" if there is no value to report.

Organization characteristics

Organization characteristics - Question identifier: 1

Which of the following does your organization currently use? Select all that apply.

• Website for your organization
• Social media accounts for your organization
• E-commerce platforms and solutions
• Web-based applications
• Open source software
• Cloud computing or storage
• Internet-connected smart devices or Internet of Things (IoT)
• Intranet
• Blockchain technologies
• Voice over Internet Protocol (VoIP) services
• OR
• Organization does not use any of the above

Organization characteristics - Question identifier: 2

What type of data does your organization store on cloud computing or storage services? Include data that are backed-up. Select all that apply.

• Confidential employee information
• Confidential information about customers, suppliers or partners
• Confidential organizational information
• Commercially sensitive information
• Non-sensitive or public information
• OR
• Organization does not store data on cloud computing or storage services

Organization characteristics - Question identifier: 3

Does anyone in your organization use personally-owned devices such as smartphones, tablets, laptops or desktop computers to carry out regular work-related activities? Include devices that are subsidized by the organization.

• Yes
• No
• Do not know

Cyber security environment

Cyber security environment - Question identifier: 4

Which cyber security measures does your organization currently have in place?

Include on-site and external security measures, including those provided by parent organizations or other external parties (e.g., Shared Services Canada, Treasury Board of Canada Secretariat). Select all that apply.

• Mobile security
• Anti-malware software to protect against viruses, spyware, ransomware, etc.
• Web security
• Email security
• Network security
• Data protection and control
• Point-Of-Sale (POS) security
• Software and application security
• Hardware and asset management
• Identity and access management
• Physical access controls
• OR
• Organization does not have any cyber security measures in place
• OR
• Do not know

Cyber security environment - Question identifier: 5

Did any of the following parent organizations or external parties require your business or organization to implement certain cyber security measures?

Select all that apply.

• Supplier of physical goods
• Supplier of digitally delivered goods or services
• Supplier of other services that are not digitally delivered
• Customer
• Partner
• Canadian regulator
• Cyber security standard or cyber security certification program
• Federal Government lead agency, partner or service provider
• Cyber risk insurance provider
• OR
• None of the above

Cyber security environment - Question identifier: 6

How many employees does your organization have that complete tasks related to cyber security as part of their regular responsibilities?

Include part-time and full-time employees. Examples of tasks these employees may complete include:

• managing, evaluating or improving the security of networks, web presence, email systems or devices
• patching or updating the software or operating systems used for security reasons
• completing tasks related to recovery from previous cyber security incidents.

Exclude individuals employed by a parent organization, or external IT consultants or contractors.

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

• One employee
• Two to five employees
• 6 to 15 employees
• Over 15 employees
• None
• Do not know

Cyber security environment - Question identifier: 7

What are the main reasons your organization does not have any employees that complete tasks related to cyber security as part of their regular responsibilities? Select all that apply.

• Organization uses private sector consultants or contractors to monitor cyber security
• Organization uses public sector consultants or contractors to monitor cyber security
• Organization has cyber risk insurance
• Organization is in the process of recruiting a cyber security employee
• Organization is unable to find an adequate cyber security employee
• Organization lacks the resources to employ a cyber security employee
• Cyber security is not a high enough risk to the organization

Cyber security environment - Question identifier: 8

What percentage of the employees that complete tasks related to the cyber security of your organization as part of their regular responsibilities identify as the following genders? Gender refers to current gender, which may be different from sex assigned at birth and may be different from what is indicated on legal documents.

Exclude individuals employed by a parent organization, or external IT consultants or contractors.

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

• Female
• Male
• Another gender

Cyber security environment - Question identifier: 9

Did your organization share best practices or general information on cyber security risks with your employees in 2022?

Include the sharing of information through email, bulletin boards, general information sessions on subjects related to:

• recognizing and avoiding email scams
• importance of password complexity and basic security techniques
• securing your web browser and safe web browsing practices
• avoiding phishing attacks
• recognizing and avoiding spyware.

1. Information shared with internal IT personal
2. Information shared with other employees
   • Yes
   • No
   • Not applicable
   • Do not know

Cyber security environment - Question identifier: 10

Did your organization provide formal training to develop or upgrade cyber security related skills of your employees or stakeholders in 2022 ? Include training provided by parent organizations or other external sources.

1. Provided training to internal IT personnel
2. Provided training to other employees
3. Provided training to stakeholders such as suppliers, customers or partners
   • Yes
   • No
   • Not applicable
   • Do not know

Cyber security environment - Question identifier: 11

What are the three main reasons your organization spends time or allocates budget on cyber security measures or related skills training? Select up to three.

• Allow employees to work remotely securely
• Protect the reputation of the organization
• Protect personal information of employees, suppliers, customers or partners
• Protect trade secrets and intellectual property
• Compliance with laws, regulations, contracts or other government organizations
• Organization has suffered a cyber security incident previously
• Prevent downtime and outages
• Prevent fraud and theft
• Secure continuity of organizational operations
• OR
• Organization does not spend time or money on cyber security measures or related skills training

Cyber security readiness

Cyber security readiness - Question identifier: 12

Which risk management arrangements does your organization currently have in place?

Select all that apply.

• A written policy in place to manage internal cyber security risks
• A written policy in place to manage cyber security risks associated with supply chain partners
• A written policy in place to report cyber security incidents
• Other type of written policy related to cyber security
• A Business Continuity Plan (BCP) with processes to manage cyber security threats, vulnerabilities and risks
• Employees with responsibility for overseeing cyber security risks and threats
• Members of senior management with responsibility for overseeing cyber security risks and threats
• A consultant or contractor to manage cyber security risks and threats
• Monthly or more frequent patching or updating of operating systems for security reasons
• Monthly or more frequent patching or updating of software for security reasons
• Cyber risk insurance
• OR
• Organization does not have any risk management arrangements for cyber security

Cyber security readiness - Question identifier: 13

Which are covered under your cyber risk insurance policy? Select all that apply.

• Direct losses from an incident
• Restoration expenses for software, hardware, and electronic data
• Interruptions (loss of productive time) and reputation losses
• Third-party liability
• Financial losses
• Security breach remediation and notification expenses
• Claims made by employees

Cyber security readiness - Question identifier: 14

Prior to responding to this survey, were you aware of any cyber security standards or cyber security certification programs that organizations can apply for?

Include:

• Canadian, foreign and international standards and programs
• standards and programs that you were aware of but your organization was not eligible for or did not apply for.

Select all that apply.

• Cyber security standards
  • Specify which standards you were aware of
• Cyber security certification programs
  • Specify which certification programs you were aware of
• OR
• Not aware of any cyber security standards or certification programs

Cyber security readiness - Question identifier: 15

Which activities does your organization undertake to identify cyber security risks?

Select all that apply.

• Monitoring employee behaviour
• Monitoring network and organizational systems
• A formal assessment of cyber security risks, undertaken by an employee
• A formal assessment of cyber security risks, undertaken by a parent organization or other external party
• Penetration testing, undertaken by an employee
• Penetration testing, undertaken by a parent organization or other external party
• Assessment of the security of Internet-connected smart devices or Internet of Things (IoT) devices
• Investment in threat intelligence
• Complete audit of IT systems, undertaken by a parent organization or other external party
• Organization conducts other activities to identify cyber security risks
• OR
• Organization does not conduct any activity to identify cyber security risks

Cyber security readiness - Question identifier: 16

How often does your organization conduct activities to identify cyber security risks? Select all that apply.

• On a scheduled basis
• After a cyber security incident occurs
• When a new IT initiative or project is launched
• On an irregular basis

Cyber security readiness - Question identifier: 17

How often is senior management in your organization given an update on actions taken regarding cyber security? Select all that apply.

• On a scheduled basis
• After a cyber security incident occurs
• When a new IT initiative or project is launched
• Senior management have tools to track cyber security issues
• Senior management is given an update on an irregular basis
• OR
• Senior management is not updated on cyber security issues

Organization resiliency

Organization resiliency – Question identifier: 18

Which three cyber security risks or threats would you consider to have the most detrimental impact on your organization? Select up to three.

• Theft or compromise of software or hardware
• Unauthorized access, manipulation and theft of data
• Identity theft
• Scams and fraud
• Improper usage of computers or network
• Malicious software
• Denial of Service (DoS) or Distributed Denial of Service (DDoS)
• Disruption or defacing of web presence
• Loss of reputation or erosion of public trust

Organization resiliency - Question identifier: 19

How concerned is your organization about its susceptibility to future cyber security risks and threats?

• Extremely concerned
• Very concerned
• Somewhat concerned
• Slightly concerned
• Not at all concerned

Cyber security incidents

Cyber security incidents - Question identifier: 20

To the best of your knowledge, which cyber security incidents impacted your organization in 2022? Select all that apply.

• Incidents to disrupt or deface the business or web presence
• Incidents to steal personal or financial information
• Incidents to steal money or demand ransom payment
• Incidents to steal or manipulate intellectual property or organizational data
• Incidents to access unauthorised or privileged areas
• Incidents to monitor and track organizational activity
• Incidents with an unknown motive
• OR
• Organization was not impacted by any cyber security incidents in 2022

Cyber security incidents - Question identifier: 21

In 2022, was your organization contacted by any of the following parent organizations or other external parties regarding their cyber security events because they may have involved your organization?

Select all that apply.

• Suppliers, customers or partners
• IT consultant or contractor
• Persons or group that perpetrated the incidents
• Cyber risk insurance provider
• Police services
• Canadian Centre for Cyber Security (Cyber Centre)
• Office of the Privacy Commissioner
• Regulator
• Another government organization
• Industry association
• Bank or other financial institution
• Software or service vendor
• Other parties not mentioned above
• OR
• Parent organizations or other external parties did not report cyber security incidents to the organization in 2022

Cyber security incidents - Question identifier: 22

You previously indicated that parent organizations or other external parties contacted your organization about their cyber security events because they may have involved your organization in 2022. How did your organization handle those cyber security events?

Select all that apply.

• Events were resolved internally
• Events were resolved with the parent organization or other external party
• Events were resolved through an IT consultant or contractor
• Events were reported to a police service
• Events were reported to other parents organizations or other external parties
• Organization is currently working with the parent organization or other external party to resolve the events
• OR
• No action was taken by the organization

Cost of cyber security incidents

Cost of cyber security incidents - Question identifier: 23

In 2022, what was the total amount your organization spent to prevent or detect cyber security incidents? Exclude costs that were incurred specifically due to previous cyber security incidents (e.g., recovery costs from previous cyber security incidents).

If precise figures are not available, provide your best estimate in Canadian dollars.

Enter "0" if there is no value to report.

1. Cost of employee salary related to prevention or detection
2. Cost of training employees, suppliers, customers, or partners
3. Cost of hiring IT consultants or contractors
4. Cost of legal services or public relations (PR) services
5. Cost of cyber security software
6. Cost of hardware related to cyber security
7. Annual cost of cyber risk insurance or equivalent
8. Other related costs

Cost of cyber security incidents - Question identifier: 24

In 2022, what was the total cost to your organization to recover from the cyber security incidents? Exclude costs related to prevention and detection of cyber security incidents as these were asked in the previous question.

If precise figures are not available, provide your best estimate in Canadian dollars.

Enter "0" if there is no value to report.

1. Cost of employee salary related to recovery
2. Cost of training employees, suppliers, customers, or partners
3. Cost of hiring IT consultants or contractors
4. Cost of legal services or public relations (PR) services
5. Cost of new or upgraded cyber security software
6. Cost of new or upgraded hardware related to cyber security
7. Increased cost of cyber risk insurance or equivalent
8. Reimbursing suppliers, customers, or partners
9. Fines from regulators or authorities
10. Ransom payments
11. Other related costs

Impact of cyber security incidents

Impact of cyber security incidents - Question identifier: 25

To the best of your knowledge, who perpetrated the cyber security incidents in 2022? Select all that apply.

Incidents to disrupt or deface the organization or web presence
Incidents to steal personal or financial information
Incidents to steal money or demand ransom payment
Incidents to steal or manipulate intellectual property or organizational data
Incidents to access unauthorised or privileged areas
Incidents to monitor and track organizational activity
Incidents with an unknown motive

• An employee at a parent organization or other external party
• An internal employee
• Supplier, customer or partner
• OR
• Do not know

Impact of cyber security incidents - Question identifier: 26

What were the methods used by the perpetrator for the cyber security incidents? Select all that apply.

Incidents to disrupt or deface the organization or web presence
Incidents to steal personal or financial information
Incidents to steal money or demand ransom payment
Incidents to steal or manipulate intellectual property or organizational data
Incidents to access unauthorised or privileged areas
Incidents to monitor and track organizational activity
Incidents with an unknown motive

• Exploiting software, hardware, or network vulnerabilities
• Hacking or password cracking
• Identity theft
• Scams and fraud
• Ransomware
• Other malicious software
• Denial of Service (DoS) or Distributed Denial of Service (DDoS)
• Disruption or defacing of web presence
• Abuse of access privileges by a current or former internal party
• Other
• OR
• Do not know

Impact of cyber security incidents - Question identifier: 27

You previously indicated that your organization has cyber risk insurance. Did your organization attempt to make a claim on that policy after the cyber security incidents in 2022? Select all that apply.

• Yes, we successfully made a claim against the organization's cyber risk insurance
• Yes, we attempted to make a claim against the organization's cyber risk insurance but were unsuccessful
• Yes, we attempted to make a claim against the organization's cyber risk insurance and it is still in progress
• OR
• No, we have not attempted to make a claim for any of the cyber security incidents

Impact of cyber security incidents - Question identifier: 28

How was your organization impacted by the cyber security incidents in 2022?

Select all that apply.

• Loss of revenue
• Loss of suppliers, customers, or partners
• Additional repair or recovery costs
• Prevented the use of resources or services
• Prevented employees from carrying out their day-to-day work
• Additional time required by employees to complete their day-to-day work
• Damage to the reputation of the organization or erosion of public trust
• Fines from regulators or authorities
• Discouraged organization from carrying out a future activity that was planned
• Minor incidents, impact was minimal to the organization
• Other
• OR
• Do not know

Impact of cyber security incidents - Question identifier: 29

As a result of cyber security incidents, approximately how many hours of downtime did your organization experience in 2022?

Include:

• total downtime for mobile devices, desktops and networks
• time periods during which there was either reduced activity or inactivity of employees or the organization.

If precise figures are not available, provide your best estimate.

• Hours
• OR
• Organization did not experience any downtime in 2022
• OR
• Do not know

Cyber security incidents reporting

Cyber security incidents reporting - Question identifier: 30

Did your organization report any cyber security incidents to a police service in 2022?

Include all levels of police service including federal, provincial, territorial, municipal and Indigenous.

• Yes
• No
• Do not know

Cyber security incidents reporting - Question identifier: 31

Which cyber security incidents did your organization report to a police service in 2022?

Select all that apply.

• Incidents to disrupt or deface the organization or web presence
• Incidents to steal personal or financial information
• Incidents to steal money or demand ransom payment
• Incidents to steal or manipulate intellectual property or organizational data
• Incidents to access unauthorised or privileged areas
• Incidents to monitor and track organizational activity
• Incidents with an unknown motive

Cyber security incidents reporting - Question identifier: 32

What were the reasons for reporting incidents to a police service in 2022? Select all that apply.

• To reduce the damage caused by the incidents
• To lower the probability of other organizations being impacted by the same incidents
• To help catch the perpetrators
• To fulfill the requirements of customers, suppliers, partners, regulators, cyber security standards or cyber security certification programs
• Other
  • Specify other reasons

Cyber security incidents reporting - Question identifier: 33

What were the reasons for not reporting some or all of the cyber security incidents to a police service in 2022?

Select all that apply.

• Incidents were resolved internally
• Incidents were resolved through an IT consultant or contractor
• To protect the reputation of the organization or stakeholders
• Did not want to spend more time or money on the issue
• Police service would not consider incidents important enough
• Police service was unsatisfactory in the past
• Unsure of where or how to report
• Reporting process is too complicated
• Did not think the perpetrator would be convicted or adequately punished
• Minor incidents, not important enough for organization
• Lack of evidence
• Did not think of contacting a police service
• OR
• Organization reported all cyber security incidents to a police service in 2022

Cyber security incidents reporting - Question identifier: 34

Excluding police services, which parent organization or other external party did your organization report the cyber security incidents to in 2022?

Select all that apply.

• Suppliers, customers or partners
• IT consultant or contractor
• Cyber risk insurance provider
• Canadian Centre for Cyber Security (Cyber Centre)
• Office of the Privacy Commissioner
• Canadian Anti-Fraud Centre (CAFC)
• Other government department or agency
• Regulator
• Industry association
• Bank or other financial institution
• Software or service vendor
• OR
• Organization did not report any cyber security incidents to a parent organization or other external parties in 2022

Cyber security incidents reporting - Question identifier: 35

What were the reasons for not reporting some or all the of the cyber security incidents to a parent organization or other external party in 2022?

Select all that apply.

• Incidents were reported to a police service only
• Incidents were resolved internally
• To keep knowledge of the incidents internal
• To protect the reputation of the organization or stakeholders
• Lack of evidence
• No benefit to reporting
• Minor incidents, not important enough for organization
• Did not think of reporting the incidents to a parent organization or other external party
• OR
• Organization reported all cyber security incidents to a parent organization or other external parties in 2022

Cyber security incidents reporting - Question identifier: 36

In responding to the cyber security incidents in 2022, which parent organizations or external parties did your organization contact for information or advice?

Select all that apply.

• Suppliers, customers or partners
• IT consultant or contractor
• Cyber risk insurance provider
• Legal services
• Police services
• Canadian Centre for Cyber Security (Cyber Centre)
• Office of the Privacy Commissioner
• Canadian Anti-Fraud Centre (CAFC)
• Other Government department or agency
• Regulator
• Industry association
• Bank or other financial institution
• Software or service vendor
• Internet community
• Family, friends, or acquaintances
• Computer repair shop
• OR
• Organization did not contact any parent organizations or external parties in 2022

Notification of intent to extract web data

Notification of intent to extract web data - Question identifier: 37

What is this organization's website address?

We may also visit this organization's website to search for additional publicly available information using automated methods, being careful not to impede the functionality of the website.

• Website address

Current cyber security trends

Current cyber security trends - Question identifier: 38

In 2022, what was the total value of ransom payments made by your organization?

• More than $0, but less than or equal to $10,000
• More than $10,000, but less than or equal to $50,000
• More than $50,000, but less than or equal to $100,000
• More than $100,000, but less than or equal to $250,000
• More than $250,000, but less than or equal to $500,000
• More than $500,000
• The organization did not make ransom payments in 2022
• Do not know

Current cyber security trends - Question identifier: 39

In 2022, did your organization make ransom payments using cryptocurrency?

• Yes
• No
• Do not know

Current cyber security trends - Question identifier: 40

In 2022, which parent organizations or external parties did your organization work with to resolve ransomware incidents?

Include all parent organizations or external parties your organization reported the ransomware incident to.

Select all that apply.

• IT consultant or contractor
• Cyber risk insurance provider
• Royal Canadian Mounted Police (RCMP)
• Other police services
• Canadian Centre for Cyber Security (Cyber Centre)
• Canadian Anti-Fraud Centre (CAFC)
• Office of the Privacy Commissioner
• Other parent organizations or external parties
• OR
• The organization did not work with parent organizations or external parties to resolve ransomware incidents in 2022
• OR
• Do not know

Current cyber security trends - Question identifier: 41

Why does your organization not have cyber risk insurance?

Select all that apply.

• The organization's existing insurance policies cover cyber security risks
• The cost of cyber risk insurance is too high
• The organization's existing cyber security measures provide enough protection that cyber risk insurance is unnecessary
• The organization had no cyber security risks
• The organization has not considered obtaining cyber risk insurance
• Not applicable to this organization
• Other reasons for not having cyber risk insurance
• OR
• Do not know

Current cyber security trends - Question identifier: 42

Which of the following population groups do your organization's cyber security employees belong to?

Select all that apply.

• White
• Indigenous
• Visible minority
• OR
• Do not know

Current cyber security trends - Question identifier: 43

What are the highest academic certificates, diplomas or degrees your organization's cyber security employees hold?
Select the highest academic certificate, diploma or degree that each cyber security employee holds.

• Less than high school diploma or its equivalent
• High school diploma or a high school equivalency certificate
• Trades certificate or diploma
• College, CEGEP or other non-university certificate or diploma (other than trades certificates or diplomas)
• University certificate or diploma below the bachelor's level
• Bachelor's degree
• University certificate, diploma or degree above the bachelor's level
• OR
• Do not know

Current cyber security trends - Question identifier: 44

What cyber security certifications do your organization's cyber security employees hold?

Include certifications that are no longer active.
Exclude academic certificates, diplomas or degrees.

Select all that apply.

• Certified Ethical Hacker
• Certified Information Security Manager
• Certified Information Systems Professional
• GIAC Security Expert
• Security+
• Other certifications
• OR
• None
• OR
• Do not know

Current cyber security trends – Question identifier: 45

Which qualification does your organization value the most when evaluating a potential new cyber security employee?

• Experience working in cyber security
• Academic certificates, diplomas or degrees related to cyber security
• Cyber security certifications
• Other cyber security training
• Other qualifications
  • Specify other qualifications (text box)
• Organization has never attempted to hire a cyber security employee
• Do not know

Current cyber security trends – Question identifier: 46

In 2022, did your organization encounter any challenges finding qualified cyber security employees or retaining existing cyber security employees?

Select all that apply.

• Challenges finding qualified cyber security employees
• Challenges retaining cyber security employees
• OR
• The organization did not encounter any challenges finding or retaining qualified cyber security employees in 2022
• OR
• Do not know

Current cyber security trends – Question identifier: 47

What challenges did your organization encounter when hiring cyber security employees in 2022?

Select all that apply.

• Applicants lacking skills
• Applicants lacking experience
• Salary requests too high
• Not enough time or resources for effective recruitment
• Lack of candidate interest in the position
• Other challenges
  • Specify other challenges (text box)
• OR
• Do not know

Current cyber security trends – Question identifier: 48

For which reasons did cyber security employees leave your organization in 2022?

Select all that apply.

• Recruited by other organization
• Limited internal promotion or development opportunities
• High stress levels at work
• Lack of flexibility (work-life balance)
• Better salary
• Other reasons
  • Specify other reasons (text box)
• OR
• No cyber security employees left the organization in 2022
• OR
• Do not know

Statement outlining results, risks and significant changes in operations, personnel and program

A) Introduction

Statistics Canada's mandate

Statistics Canada ("the agency") is a member of the Innovation, Science and Industry portfolio.

Statistics Canada's role is to ensure that Canadians have access to a trusted source of statistics on Canada that meets their highest priority needs.

The agency's mandate derives primarily from the Statistics Act. The Act requires that the agency collects, compiles, analyzes and publishes statistical information on the economic, social, and general conditions of the country and its people. It also requires that Statistics Canada conduct the census of population and the census of agriculture every fifth year and protects the confidentiality of the information with which it is entrusted.

Statistics Canada also has a mandate to co-ordinate and lead the national statistical system. The agency is considered a leader, among statistical agencies around the world, in co–ordinating statistical activities to reduce duplication and reporting burden.

More information on Statistics Canada's mandate, roles, responsibilities and programs can be found in the 2022-2023 Main Estimates and in the Statistics Canada 2022-2023 Departmental Plan.

The Quarterly Financial Report:

• should be read in conjunction with the 2022-2023 Main Estimates;
• has been prepared by management, as required by Section 65.1 of the Financial Administration Act, and in the form and manner prescribed by Treasury Board of Canada Secretariat;
• has not been subject to an external audit or review.

Statistics Canada has the authority to collect and spend revenue from other federal government departments and agencies, as well as from external clients, for statistical services and products.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the agency's spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2022-2023 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

The agency uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

B) Highlights of fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net decrease in resources available for the year, as well as actual expenditures for the quarter ended September 30.

Chart 1 outlines the gross budgetary authorities, which represent the resources available for use for the year as of September 30.

Significant changes to authorities

Total authorities available for 2022-23 have decreased by $263.1 million, or 26.3%, from the previous year, from $1,000.6 million to $737.5 million (Chart 1). The net decrease is mostly the result of the following:

• A decrease of $293 million for the 2021 Census of Population and Census of Agriculture programs due to the cyclical nature of funding winding down in 2022–2023;
• An increase of $36.8 million for the Disaggregated Data Action Plan;
• An increase of $6.8 million for collective bargaining;
• An increase of $28.1 million for various initiatives including Census of Environment, Quality of Life Framework for Canada, Cost Recovery & Census Program Integrity, and Supporting Access to Sexual and Reproductive Health Care Information and Services.

In addition to the appropriations allocated to the agency through the Main Estimates, Statistics Canada also has vote net authority within Vote 1, which entitles the agency to spend revenues collected from other federal government departments, agencies, and external clients to provide statistical services. The vote netting authority is stable at $120 million when comparing the second quarter of fiscal years 2021-2022 and 2022-2023.

Significant changes to expenditures

Year-to-date net expenditures recorded to the end of the second quarter decreased by $176.2 million, or 31.4% from the previous year, from $560.8 million to $384.6 million (see Table A: Variation in Departmental Expenditures by Standard Object).

Statistics Canada spent approximately 63% of its authorities by the end of the second quarter, compared with 63.7% in the same quarter of 2021-2022.

Table A: Variation in Departmental Expenditures by Standard Object (unaudited)

Departmental Expenditures Variation by Standard Object:	Q2 year-to-date variation between fiscal year 2021-2022 and 2022-2023
	$'000	%
(01) Personnel	-9,330	-2.6
(02) Transportation and communications	-46,099	-86.3
(03) Information	-12,628	-78.7
(04) Professional and special services	-118,754	-86.0
(05) Rentals	-3,085	-17.1
(06) Repair and maintenance	-558	-67.8
(07) Utilities, materials and supplies	-220	-36.9
(08) Acquisition of land, buildings and works	-	N/A
(09) Acquisition of machinery and equipment	-395	-14.6
(10) Transfer payments	-	N/A
(12) Other subsidies and payments	721	126.9
Total gross budgetary expenditures	-190,348	-32.0
Less revenues netted against expenditures:
Revenues	-14,137	-42.4
Total net budgetary expenditures	-176,211	-31.4
Note: Explanations are provided for variances of more than $1 million.

Personnel: There is an overall decrease in the agency's activities as the 2021 Census was in its main operational period last fiscal year. This decrease is partly offset by the increase in salary spending due the Budget 2021 Initiatives that started towards the end of 2021-22.

Transportation and communications: The decrease is mainly due to postage costs for the mailing of Census questionnaires and related materials and travel expenditures for enumerators for 2021 Census collection which occurred last fiscal year.

Information: The decrease is mainly due to printing costs for the 2021 Census materials which occurred last fiscal.

Professional and special services: The decrease is mainly due to the remuneration of Statistics Act employees hired to conduct the 2021 Census.

Rentals: The overall decrease is mainly due to the building space rentals related to the census operations as they are winding down in 2022-2023. This decrease is partly offset by the increase of the Software Licenses and Maintenance Fees for the GCDocs Licenses caused by a timing difference in invoicing compared to last year.

Revenues: The decrease is mainly due to a timing difference in invoicing compared to last year.

C) Significant changes to operations, personnel and programs

In 2022–2023, Statistics Canada will continue processing and analysing Census data, and disseminating the remaining major 2021 Census data releases. Six data releases are planned in 2022-23. For the Census of Population, four releases took place so far (April, July, August and September) and the others are scheduled in October and November 2022. There are seven major 'themed' release dates for the dissemination of data from the 2021 Census of Population (2021 Census dissemination planning: Release plans). The Census of Agriculture took place in May of 2021. This contrasts with last year, when Statistics Canada focused on data collection and processing activities of the 2021 Census program.

The agency is managing other changes in operations and program activities with financial implications including:

• Continued effort and collaboration to provide data and insights related to the impact of the pandemic on the society and economy;
• New initiatives announced in the Budget 2021 are ramping up and activities related to those initiatives are on track;
• Increase in revenues due to cyclical programs and restoring paused programs post pandemic.

D) Risks and uncertainties

Statistics Canada will address the issues and corresponding uncertainties raised in this Quarterly Financial Report by implementing corresponding risk mitigation measures captured in the 2022-23 Corporate Risk Profile and at the program level.

Statistics Canada continues to pursue and invest in modernizing business processes and tools to maintain its relevance and maximize the value it provides to Canadians. To address uncertainties, the agency is implementing the Census of Environment, the Quality of Life Framework for Canada and the Disaggregated Data Action Plan initiatives to meet the evolving needs of users and remain relevant as an agency.

Statistics Canada requires a skilled workforce to achieve its objectives; however, it is difficult to compete with other organizations in the data ecosystem and the current labour market situation. To address uncertainties, Statistics Canada proactively recruits from universities and colleges across Canada promoting a strong workplace culture, a healthy work-life balance and put forward the Equity, Diversity and Inclusion Action Plan. In addition, the Integrated Business and Human Resources plan targets attracting talented employees with an increased focus on diversity, inclusion and official languages.

Statistics Canada is collaborating with federal partners to access IT services and support to realise its modernization objectives and transition its infrastructure and applications to the Cloud, while incurring minimal impact to activities and costs. To address uncertainties, the agency is working closely with its federal partners, while adhering to the agency's notable financial planning management practices and integrated strategic planning framework.

Approval by senior officials

Approved by:

Anil Arora
Chief Statistician
Ottawa, Ontario
November 24, 2022

Kathleen Mitchell
Acting Chief Financial Officer
Ottawa, Ontario
November 24, 2022

Appendix

Statement of Authorities (unaudited)

	Fiscal year 2022-2023			Fiscal year 2021–2022
	Total available for use for the year ending March 31, 2023Table note *	Used during the quarter ended September 30, 2022	Year-to-date used at quarter-end	Total available for use for the year ending March 31, 2022Table note *	Used during the quarter ended September 30, 2021	Year-to-date used at quarter-end
	in thousands of dollars
Vote 1 — Net operating expenditures	537,525	179,360	344,655	794,138	242,754	520,295
Statutory authority — Contribution to employee benefit plans	79,967	19,992	39,983	86,434	20,277	40,554
Total budgetary authorities	617,492	199,352	384,638	880,572	263,031	560,849
Table note * Includes only Authorities available for use and granted by Parliament at quarter-end. Return to the first table note * referrer

Departmental budgetary expenditures by Standard Object (unaudited)

	Fiscal year 2022-2023			Fiscal year 2021–2022
	Planned expenditures for the year ending March 31, 2023	Expended during the quarter ended September 30, 2022	Year-to-date used at quarter-end	Planned expenditures for the year ending March 31, 2022	Expended during the quarter ended September 30, 2021	Year-to-date used at quarter-end
	in thousands of dollars
Expenditures:
(01) Personnel	616,003	183,705	354,558	663,309	186,653	363,888
(02) Transportation and communications	17,064	3,734	7,320	72,692	18,122	53,419
(03) Information	13,135	2,079	3,418	27,902	11,290	16,045
(04) Professional and special services	52,156	11,063	19,349	205,167	62,863	138,104
(05) Rentals	24,931	4,828	14,956	18,503	9,062	18,041
(06) Repair and maintenance	690	111	265	779	734	823
(07) Utilities, materials and supplies	2,523	162	377	1,922	377	597
(08) Acquisition of land, buildings and works	807	-	-	756	-	-
(09) Acquisition of machinery and equipment	10,115	734	2,307	9,485	1,162	2,702
(10) Transfer payments	-	-	-	-	-	-
(12) Other subsidies and payments	68	463	1,289	57	438	568
Total gross budgetary expenditures	737,492	206,879	403,839	1,000,572	290,701	594,187
Less revenues netted against expenditures:
Revenues	120,000	7,526	19,201	120,000	27,670	33,338
Total revenues netted against expenditures	120,000	7,526	19,201	120,000	27,670	33,338
Total net budgetary expenditures	617,492	199,353	384,638	880,572	263,031	560,849

Investment, Science, and Technology Division

Table of Contents

1. Introduction
2. Key definitions
   1. Price base date
   2. Volume state date
   3. Residential property
   4. Non-residential property
   5. Properties subject to municipal, provincial, territorial and federal payment-in-lieu
3. Input data
   1. Data sources
   2. Unit reported
4. Auxiliary Data
   1. Multiple Listing Service data
   2. Building permit and investment in construction data
   3. Census of Population
   4. Census of Agriculture
   5. List of CSDs from the Data Integration Infrastructure Division
5. Classification
   1. Geography
   2. Type of Property
6. Imputation for missing data
   1. Imputation of residential values
   2. Imputation of non-residential values
7. Price adjustments
   1. Choice of Source Data Vintage
   2. Jurisdictions that are not price adjusted
   3. Residential Price adjustment
      1. Modelling of residential assessment data
      2. Modelling of MLS monthly resale values
      3. Residential price index for Nunavut
   4. Non-residential price adjustment
      1. Modelling of non-residential assessment data
      2. Discount Factor applied to MLS Polynomial Trend series
      3. Discount factor applied to Nunavut price index
   5. Calculating the price adjusted value
8. Volume adjustments
   1. Residential volume adjustments
   2. Non-residential volume adjustments
9. Removals and adjustments in accordance with typical property assessment and taxation practices
   1. Removal of CSDs on account of First Nations and other Aboriginal Groups
   2. Exclusion of exempt residential property
   3. Exclusions of schools, churches and hospitals
   4. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes
   5. Adjustments in the Northwest Territories and Nunavut
   6. Removal of machinery and equipment values in Alberta, Northwest Territories and Nunavut
   7. Removal of personal property values in Manitoba
   8. Mixed-use properties
10. Quality control
    Annex 1. List of CSD types representing First Nations and other Aboriginal Groups
    Annex 2. List of Provinces and Territories with Microdata in tax year 2021

1. Introduction

The Property Values Program produces annual estimates of assessment values of properties at current prices across Canada. Finance Canada uses these estimates to determine fiscal capacity with respect to property taxes for the Equalization program and the Territorial Formula Financing (TFF) program. ^{Footnote 1} In order to ensure comparability of the data, a number of adjustments are made, including: coding property categories to a common classification; adjusting to a common price base date and volume state (or stock) date; and imputation of missing property values in some areas. Additionally, other removals and adjustments are carried out in order to produce estimates of assessment values at current price that meet the requirements to determine fiscal capacity.

This document presents these adjustments in more detail.

2. Key definitions

a. Price base date ^{Footnote 2}

The price base date (also called the valuation date) corresponds to a fixed point in time as of when a property is valued.

b. Volume state date

The volume state date is the fixed point in time as of when the stock of properties is recorded, which also corresponds to the date where all properties are represented in an assessment roll data file.

c. Residential property

Defined as all types of property categorized as residential for assessment purposes in the majority of provinces and territories. It includes single and multi-unit properties, farm residences, cottages and vacation homes, mobile homes, and vacant lands which are lawfully usable for residential purposes.

d. Non-residential property

Defined as all types of property categorized as non-residential for assessment purposes in the majority of provinces and territories. It includes industrial, commercial and institutional properties, engineering construction and mining properties, and vacant lands which are lawfully usable for non-residential purposes.

Agricultural properties ^{Footnote 3} (not including farm residences, which are part of residential property) as well as machinery and equipment properties are excluded from final estimates.

e. Properties subject to municipal, provincial, territorial and federal payment-in-lieu

Defined as municipal, provincial, territorial and federal government-owned property for which owners remit payment-in-lieu of tax to municipal governments or local taxation authorities for receiving municipal services. A payment-in-lieu of taxes is made to compensate a local government for some or all of the tax revenue that it loses because of the nature of the ownership or use of a particular piece of real property. Usually, no property tax is collected for buildings owned by government.

3. Input data

a. Data sources

Assessment data are collected from provincial, territorial and municipal assessment entities and are based on municipal assessment rolls. Data providers agree to provide the data on a regular basis either through formal agreements or responding per data request.

Starting in January 2018, assessment roll microdata is gradually being received from every jurisdiction, to replace the use of assessment roll aggregate data. See Annex 2.

b. Unit reported

Data are reported either at the municipality level, or at property or sub-property level.

4. Auxiliary Data

a. Multiple Listing Service data

Multiple Listing Service (MLS) data are produced by the Canadian Real Estate Association (CREA). The data are obtained via Haver Analytics, a company that is the sole distributer of CREA MLS data. MLS data are for resale homes and are comprised of dollar volume sales and number of units sold by real estate board. Data are available for all provinces and territories with the exception of Québec and Nunavut.

b. Building permit and investment in construction data

Data on the number of residential and non-residential building permits issued, investment in construction completion, by type of work (e.g., new unit, conversion, etc.), is obtained from Statistics Canada's Building and Demolition Permits (BDP) and Investment programs. The data are produced monthly, by jurisdiction.

c. Census of Population

Data from Census of population are available every five years. Between census years, yearly values, referred to as "Intercensal" values, are derived using linear interpolation. ^{Footnote 4} These values are used at various stages of the production cycle such as for the imputation of missing values and for the estimation of farm residences.

d. Census of Agriculture

Similar to the Census of population, data from Census of Agriculture are available every five years. Yearly values ("Intercensal" values) are also derived using linear interpolation and used during the production cycle. Census of Agriculture values are used to estimate the values of farm residences in Ontario, Saskatchewan and British Columbia, provinces where such values are embedded in totals or are missing.

e. List of CSDs from the Data Integration Infrastructure Division

The list of Census Subdivisions (CSD) is produced, maintained and updated annually by the Data Integration Infrastructure Division at Statistics Canada.

5. Classification

a. Geography

The municipalities covered by the collected data are assigned to Census Subdivisions (CSDs) updated annually by Statistics Canada's Data Integration Infrastructure Division, using the Standard Geographical Classification system. The assignment of CSDs is revised yearly to reflect changes (municipal amalgamations, legal status changes, etc.) that occur during the year.

CSDs containing First Nations or other autonomous or self-governing areas are out of scope for Fiscal Arrangements purposes (see Annex 1); consequently, estimates are not produced for these CSDs.

b. Type of Property

The Type of Property Classification was reviewed to improve comparability of the data amongst provinces and territories. The classification of properties is more precise when more details are available in the data.

6. Imputation for missing data

There exist municipalities or regions that are not assessed by provincial or territorial assessment bodies, and therefore no property taxes are levied. As a result, assessment values are missing for some jurisdictions, mostly in unorganized areas. ^{Footnote 5} Additionally, on occasion, some municipalities submit their assessment values to assessment bodies later than when the data are required. Missing property assessment values for these municipalities are imputed.

For taxation year 2021, there were 148 jurisdictions with missing data that were imputed, 138 of which were in Newfoundland-and-Labrador, 8 were in Northwest Territories and 2 were in Saskatchewan.

a. Imputation of residential values

The imputed residential value for a CSD is calculated by multiplying the number of private dwellings by the average value of owner-occupied dwellings for the CSD from the intercensal Census of Population file.

In order to produce an imputed value that best reflects the desired price base and volume state dates:

• the number of private dwellings value is taken from the yearly intercensal file of the same year as the volume state date of the raw file; and
• the average value of owner-occupied dwellings is taken from the yearly intercensal file or derived from assessed values of the same year as the price base date of the raw file.

The resulting imputed values are then processed and adjusted ^{Footnote 6} using the same methodology as for raw values.

b. Imputation of non-residential values

Unlike the imputation for residential property values where dwelling values from intercensal files can be used to estimate the value of residential properties, no similar direct indicator is available for non-residential properties. Therefore, non-residential values are imputed using data of CSDs with similar Census population counts within the same province or territory.

Ratios of the total non-residential values over the total population are calculated using data from CSDs for each population class (see table 1 below) for each province and territory. These ratios ^{Footnote 7} are then applied to the population count of the missing CSD to derive the imputed non-residential value. Most of the missing CSDs are from rural areas.

Table 1 – Population class used for imputation on non-residential values ^{Footnote 8}

Population Class	Description
1	Rural
2	Small Sized Municipalities
3	Medium Sized Municipalities
4	Large Sized Municipalities

7. Price adjustments

Due to differences in assessment practices and frequency of revaluation practices, data received do not always align with the target price base date of July 1 of the year preceding the taxation year.

a. Choice of Source Data Vintage

In order to minimize price adjustments, the data from the file whose price base date most closely aligns with the target price base date is used to produce the estimates of a given taxation year. In the event that two input files have the same time interval between their price base date and the target price base date, the file with the closest volume state date is selected.

b. Jurisdictions that are not price adjusted

The following provinces do not undergo price adjustments since their price base date corresponds to the desired target price base dates:

• Quebec
• Alberta
• British Columbia

c. Residential Price adjustment

i. Modelling of residential assessment data

MLS resale values are used in the reassessment of properties by assessment agencies, however they are not the only information that are used. Other information such as demolition/construction permits, renovation permits, construction costs, and other indicators are used in their complex modelling methodology. Also, MLS resale values are a subset of all residential property values as they exclude private sales as well as properties that have not sold in many years. By consequence, although they are a good indicator, MLS resale values do not always closely follow assessment values price movements.

Statistics Canada does not attempt to replicate the complex modelling of assessment agencies, but rather favours the use of price indices to price adjust assessment values to the target price base date.

For certain provinces, reassessments occur yearly or on a frequent basis and the target price base date is close to the price base date of the data received. To make better use of the assessment data collected since the onset of this program and to improve the quality of estimates, a price index is generated by calculating the polynomial trend^{Footnote 9} of average values by property classes. Using average values excludes the effect due to yearly changes in volume (new construction and demolition) and help isolate price movements. Such an index is called Assessment Roll Trend (AR Trend). This modelling is performed at the provincial level.

This method is used in the following provinces:

• Newfoundland
• Prince Edward Island
• Nova Scotia
• New Brunswick

ii. Modelling of MLS monthly resale values

For remaining provinces and territories (except Nunavut), in order to represent yearly price movements, a price index is generated by calculating the polynomial trend of seasonally adjusted MLS monthly average resale values. These polynomial trend series are calculated by MLS jurisdiction and applied by CSD.

This method is used in the following provinces and territories:

• Ontario
• Manitoba
• Saskatchewan
• Yukon
• Northwest Territories

iii. Residential price index for Nunavut

As resale data do not exist for Nunavut, Statistics Canada uses data for the region of northern Quebec ^{Footnote 10} as a proxy for this territory. ^{Footnote 11} The property assessment data are provided by the provincial Government of Quebec.

The Nunavut residential index is calculated using an unweighted average of residential and non-residential property values reported. ^{Footnote 12}

An annual series is generated and converted into a monthly series by adding one twelfth of the dollar difference between two observations to each successive month between observed values (linear interpolation), creating a monthly index. Residential price-adjustments are then applied to Nunavut property values using the same algorithm (for ratios) designed for resale data.

d. Non-residential price adjustment

Unlike residential properties, non-residential properties (more specifically industrial, commercial, and industrial (ICI)) are not often for sale. It is therefore comparatively more difficult to find appropriate market indicators to use for non-residential price adjustment. To overcome this, the correlation between residential and non-residential price changes was analysed.

A regression analysis was performed, and a model was constructed using assessment data from four provinces: Prince Edward Island, New Brunswick, Quebec, and British Columbia. The reasons for using these specific four provinces are twofold: (1) these provinces evaluate their property stock on an annual basis ^{Footnote 13} and (2) they report data for both assessment values and numbers of properties. This level of detail allowed the derivation of the annual non-residential price movements. The conclusion was to use the model coefficient of 0.73336 as a discount factor to the residential series.

The Discount Factor methodology was satisfactory for several years, while MLS resale values observed a constant behaviour compared to non-residential values. However, over the last 3 years, the correlation between residential and non-residential values became weaker. This combined with the fact that assessment data was collected since 2006, it became realistic to favour the development of the Polynomial Trend of Assessment Data (AR Trend) methodology to replace the Discount Factor methodology, where possible.

i. Modelling of residential assessment data

Similar to the modelling of residential assessment data, non-residential assessment data is modelled using polynomial trend of average values by broad property types.

This method is used in:

• Newfoundland (provincial level)
• Prince Edward Island (provincial level)
• Nova Scotia (provincial level)
• New Brunswick (provincial level)
• Ontario (separate modelling for Toronto and rest of province)
• Manitoba (separate modelling for Winnipeg and rest of province)

ii. Discount Factor applied to MLS Polynomial Trend series

For remaining provinces and territories (except Nunavut), it is not possible to model the assessment data as the reassessments cycle is long and there is not yet enough source data for modelling. In these cases, the discount factor is applied to the MLS polynomial trend series to price adjust the non-residential property values. In future, it may become possible to update this methodology, as more assessment data is received.

This method is used in:

• Saskatchewan
• Yukon
• Northwest Territories

iii. Discount factor applied to Nunavut price index

Similarly, the discount factor is applied to the Nunavut residential price index.

e. Calculating the price adjusted value

The price adjustment ratio is calculated by taking the value of the index value representing the month of the target price date over the index value for the month of the price base date of the source data. This price adjustment ratio is then applied to the assessment value to yield the adjusted value.

$\mathrm{Price}\mathrm{Adjustment}\mathrm{Ratio}= \frac{\mathrm{Target}\mathrm{Price}\mathrm{Base}\mathrm{Date}\mathrm{INDEX}\mathrm{VALUE}}{\mathrm{Price}\mathrm{Base}\mathrm{Date}\mathrm{INDEX}\mathrm{VALUE}}$

$\mathrm{Price}\mathrm{Adjusted}\mathrm{Value}= \mathrm{Price}\mathrm{Adjustment}\mathrm{Ratio}x\mathrm{Assessment}\mathrm{Value}$

8. Volume adjustments

Volume adjustments ensure that properties reflect a common volume state date of January 1st of the taxation year. For assessment data that reflects a volume state date earlier or later than the target volume state date, the value of all completed construction that occurred in the period between the two dates is estimated using Statistics Canada's monthly Building and Demolition Permits (BDP) Program or from the Investment Program and then added or subtracted, as the case may be, from the total property values. This methodology is used for both residential and non-residential property values.

a. Residential volume adjustments

For residential properties, the volume adjustment is calculated by estimating the construction that was completed in between the volume state date and the target volume state date using the investment in construction completion values.

Construction completion values represent the total investment in construction available upon completion of construction. Monthly values that fall between the volume state date and the target volume state date are summed for an estimated total volume adjustment for the period. Residential volume adjustments account for approximately 2% of total values.

b. Non-residential volume adjustments

As for residential volume adjustments, non-residential investment in construction completion values are used in the calculations of volume adjustments. Non-residential volume adjustments account for approximately 2% of total values.

9. Removals and adjustments in accordance with typical property assessment and taxation practices

a. Removal of CSDs on account of First Nations and other Aboriginal Groups

Census subdivisions containing First Nations reserves, and autonomous or self-governing areas are removed as they are deemed out of scope. Such CSDs are identified based on their CSD type.^{Footnote 14}

b. Exclusion of exempt residential property

In some provinces, certain properties are identified as exempt from property taxes as presented in the input files received from the assessment bodies. Any value associated with these properties are excluded from estimates for the purposes of fiscal arrangements.

c. Exclusions of schools, churches and hospitals

The most important non-residential properties which are generally exempt from property taxes are schools, churches and hospitals (S/C/H).

Some provinces and territories provide detailed breakdowns of S/C/H in their assessment data. For these provinces and territories, the exact proportion of S/C/H is removed from the final estimates.

For provinces and territories where the S/C/H breakdowns are not available, the proportion of the S/C/H assessment values relative to total assessment values for non-residential properties is estimated by calculating and applying the proportion of S/C/H property values from a similar reporting province or territory. It should be noted that values for engineering and mining properties are excluded from the total assessment value for non-residential properties used in the calculation of the S/C/H proportions.

The list of provinces and territories used in the calculation of estimated S/C/H proportion depends on data availability and can change from one year to the next as microdata is received.

d. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes

Instead of regular property taxes, federal, provincial or municipal government usually remit a payment in lieu of taxes (PILT) for their exempt properties. However, only federal PILT property represents fiscal capacity for the consolidated provincial-territorial-municipal-local sector; provincial, territorial and municipal (PTM) PILT properties are excluded.

When breakdowns of values of PILT properties are not available, as is the case for a number of provinces and territories, these values are estimated. The estimation of PM-PILT values takes into account the S/C/H values, some of which are also PTM-PILT properties, which have already been removed. Only the "remaining" PILT values are estimated and removed.

Although the estimation methodology using aggregate assessment roll data is successful in estimating the remaining proportion to remove, the arrival of assessment roll microdata allows for a more precise estimation of remaining PILT proportions to remove.

e. Adjustments in the Northwest Territories and Nunavut

Unlike in provinces and the Yukon, property assessments in the Northwest Territories and Nunavut do not consistently follow market value standards.

Land values within the municipal taxation areas (Iqaluit in Nunavut; Yellowknife, Fort Simpson, Fort Smith, Hay River, Norman Wells and Inuvik in NWT), reflect full market value, while land values in the remainder of the two territories (i.e. in the General Taxation Areas) are, according to the data provider, based on average regional development costs.

Improvements (i.e. buildings) in both territories are assessed based on depreciated Edmonton construction costs, using Alberta's depreciation schedule. The value so determined for Yellowknife is then multiplied by a factor of 1.35, which is set out in regulations. According to the assessment data provider, this was done to reflect Yellowknife's actual construction costs relative to Edmonton's. Yellowknife's assessed building values therefore approximately reflect market value. ^{Footnote 15}

Outside of Yellowknife, in the two territories, a discount factor of 0.666 has been applied to building values initially assessed at depreciated Edmonton construction costs. This factor is also set out in regulations and, according to the assessment data provider, was introduced to encourage development. Upon data entry, this embedded 0.666 scaling factor is removed from the building values in the Northwest Territories outside of Yellowknife and Nunavut.

f. Removal of machinery and equipment values in Alberta, Northwest Territories and Nunavut

Property values for machinery and equipment (M&E) components in the non-residential category are deemed to be out of scope.

The data received from Northwest Territories and Nunavut contain a sizeable share of M&E components in the non-residential total. They are mainly embedded in the following three non-residential classes: mineral, transmission and hydrocarbon. The M&E components are removed by multiplying the reported improvement values by a deflationary factor for each of the previously mentioned three non-residential classes. These factors are provided yearly by the respondents. This treatment ensures that only real property values are included in final estimates, and that the M&E components are excluded.

In Alberta, property values for the M&E components are reported separately by the data providers and are excluded from the final estimates.

g. Removal of personal property values in Manitoba

The assessment roll in Manitoba includes personal property such goods and chattels, which are not considered real property. Such property values are excluded from the estimate.

h. Mixed-use properties

Some properties are used for both residential and non-residential purposes. In cases where no further breakdowns are available, the values of mixed-use properties are redistributed between residential and non-residential property types according to the existing distribution of total residential and non-residential property values by CSD. In cases where further breakdowns are available, mostly in jurisdictions where microdata was received, the values are assigned according to the exact breakdown. Mixed-use residential and non-residential properties that are redistributed represent 0.015% of the total valuation of properties in Canada.

One of the most common cases of mixed-use type properties are of a building consisting of ground level commercial with one or more floors of residential units above.

10. Quality control

Statistics Canada's quality assurance framework requires an assessment of data relevance, accuracy, timeliness, accessibility, interpretability and coherence. The quality of the raw input data collected from provincial, territorial and municipal assessment departments and agencies cannot be evaluated in this framework. However, confrontational analysis is performed to compare the source data to existing statistical programs and public information such as annual reports obtained from Provincial websites and assessment agencies. Any irregularities identified are carefully reviewed and analyzed before the official release of the data.

Total adjusted residential estimates, for both taxable and exempt properties, are compared to Statistics Canada's Census of Population. The coherence of the values is examined by census coverage analysis, which compares the source data to private dwelling counts and values found in Statistics Canada's Census of Population.

Annex 1. List of CSD types representing First Nations and other Aboriginal Groups ^{Footnote 16}

The following are the list of CSD types representing First Nations and other Aboriginal groups presented by province and territory.

Annex 1. List of CSD types representing First Nations and other Aboriginal Groups

Province / Territory	CSD Type	CSD Type description	Legal Code	Legal Code description	Number of CSDs
NS	IRI	Indian reserve	FL	Federally legislated	2
NB	IRI	Indian reserve	FL	Federally legislated	3
ON	IRI	Indian reserve	FL	Federally legislated	1
MB	IRI	Indian reserve	FL	Federally legislated	9
MB	S-É	Indian settlement	U	Not legal municipality - aboriginal geography	1
SK	IRI	Indian reserve	FL	Federally legislated	3
SK	S-É	Indian settlement	U	Not legal municipality - aboriginal geography	1
AB	IRI	Indian reserve	FL	Federally legislated	1
BC	IGD	Indian government district	PL	Provincially legislated - legal municipality	2
BC	IRI	Indian reserve	FL	Federally legislated	3
BC	NL	Nisga'a land	FL	Federally legislated	1

Annex 2. List of Provinces and Territories with Microdata in tax year 2021

Newfoundland, Nova Scotia, Ontario, Manitoba (except Winnipeg), Saskatchewan (Swift Current only), British Columbia, Yukon, Northwest Territories, Nunavut.