Many special payments are paid to employees at the end of each year. This guide should help you in providing us with the necessary information concerning these special payments.

Report for special payments which are paid to employees for work performed or for other entitlements that are separate from regular wages and salaries; are paid at any time during the month of December and are not related exclusively to the last pay period of the month of December; and are usually recorded in the books using the cash basis method of accounting.

Following is a list of typical special payments made at the end of the year. This is not a comprehensive list. There may be other payments unique to your organization. If in doubt, please report the payment and explain what it covers.

Special payments can be for:

• Overtime accumulated from previous months paid during the reference month
• accumulated vacation pay
• advance vacation pay
• annual bonuses
• Christmas bonuses
• commissions and/or commission adjustments
• cost of living adjustments
• draws: annual, quarterly, monthly and/or periodic draws by owners of incorporated companies
• other bonuses: ability, incentive, merit, piece work, production, sales, etc.
• termination, severance and retirement payments

Report all moneys paid to your employees in the month of December.

We thank you for your continuous cooperation and we wish you the very best during the New Year.

The data literacy learning catalogue is organized by the step on the data journey and can be sorted by title, data competency, level, and type.

We have created a learning path that you can use as a guide to help you navigate your data literacy journey.

Replacement Source of Data

The November 2019 release of data from the Job Vacancy Statistics (JVS) program for the 3 months ending August 2019 is the last release from this program. In 2009, the lack of job vacancy statistics in Canada was identified as one of the key data gaps for labour market information by the Advisory Panel on Labour Market Information. To address this gap in a timely and cost-effective manner, the monthly Business Payroll Survey (BPS) began collecting in 2011 for the Job Vacancy Survey (JVS). The first data was released in January 2012.

An increasing demand for more granular information with expanded variables led to the development of a dedicated job vacancy survey – the Job Vacancy and Wage Survey (JVWS). The JVWS collects and disseminates data on the number of job vacancies by occupation and economic region as well as other characteristics of vacant positions. The JVWS has been producing quarterly data on the prevalence, location and attributes of job vacancies since 2015.

After consultations with key users on these two surveys, the JVS will be discontinued with the August 2019 reference period to be released on November 28, 2019. Collecting job vacancy data through one program (JVWS) has the benefit of reducing costs, duplication of work and response burden. JVWS remains the most comprehensive source of information on job vacancies from Statistics Canada.

To assist users in transitioning from the JVS program to the JVWS program, a table detailing the concordance between the 2 programs (Table 1) as well as a comparison of the key elements of each program (Table 2) are provided below. Having data from the two programs for several years (from 2015Q1 to 2019Q3), allows users to understand the behaviour and relationship of the two series under varying economic and labour market conditions.

For further information, please contact Client Services (toll-free: 1-866-873-8788, statcan.labour-travail.statcan@statcan.gc.ca), Centre for Labour Market Information, Statistics Canada

I. Introduction

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

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

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

II. Submission

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

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

III. Coverage

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

1. Colleges/Institutes/Polytechnics

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

2. Vocational Schools

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

3. Training in hospitals

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

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

IV. Confidentiality

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

V. Authorization to Release

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

VI. Principles of Reporting

1. Accrual Concept

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

2. Total Income and Expenditures

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

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

3. Ancillary Enterprises

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

4. Reporting of Income

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

VII. Definitions

1. Program Cost Groups

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

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

a) Postsecondary Programs

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

b) Trade and Vocational Programs

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

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

c) Continuing Education Programs

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

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

2. Funds

a) Operating

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

b) Sponsored Research

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

Sponsored Research covers the following activities:

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

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

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

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

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

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

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

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

c) Capital

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

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

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

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

3. Functions (Schedule 2A)

a) Instruction and non-sponsored research

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

b) Library

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

c) General Administration

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

d) Physical Plant

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

e) Student Services

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

4. Types of Income

a) Government Grants and Contracts

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

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

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

Federal

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

The line items under "Federal" are as follows:

Provincial/Territorial

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

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

Municipal

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

b) Fees

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

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

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

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

c) Bequests, Donations, Non-Government Grants

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

d) Investment Income

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

e) Ancillary Enterprises (gross)

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

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

f) Borrowings

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

g) Miscellaneous

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

h) Interfund Transfers

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

5. Types of Expenditures

a) Salaries and Wages

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

b) Fringe Benefits

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

c) Library Acquisitions

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

d) Operational Supplies and Expenses

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

e) Utilities

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

f) Furniture and Equipment

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

g) Scholarships and Other Related Students Support

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

h) Fees and Contracted Services

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

i) Debt Services

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

j) Buildings

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

k) Land and Site Services

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

l) Miscellaneous

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

m) Transfers To/From

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

The total internal transfers of costs should net to zero.

n) Ancillary Enterprises (gross)

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

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

VIII. Supporting Schedule A

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

IX. Suggestions

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

Canadian Centre for Education Statistics

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

Confidential when completed
(Le français est disponible)

Voluntary survey

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

Survey purpose

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

Confidentiality

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

Financial Year Ending: Day, Month, Year (2019)

Identification of the institution

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

Identification of the reporting officer

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

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

• Yes
• No

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

Instructions

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

Affiliated institutions or campuses included in this report

Affiliated institutions or campuses partially included in this report

Affiliated institutions or campuses excluded from this report

Reporting entity

1. Indicate which type of corporation this report covers.

• A single corporation
• Part of a corporation
• A consolidated family of corporations
• Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

• Yes
• No

3. Does this reporting entity have investments in partnerships or joint ventures?

• Yes
• No

4. Indicate the accounting standard used to complete this questionnaire.

• International Financial Reporting Standards (IFRS)
• Accounting Standards for Private Enterprises (ASPE)
• United States Generally Accepted Accounting Principles (U.S. GAAP)
• Other (specify)

5. Indicate the currency used to complete this survey.

• Canadian dollars
• U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

• From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

1. Cash and deposits – Canadian currency
2. Cash and deposits – foreign currency
3. Accounts receivable
   1. Trade
   2. Other
4. Allowance for credit losses on receivables
5. Finance leases and lease contracts
6. Inventory
   1. Real estate ─ residential
   2. Real estate ─ non-residential
   3. Other inventory
7. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
8. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
9. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
10. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
11. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
12. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
13. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
14. Canadian investments in non-affiliates ─ other investments
15. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
16. Foreign investments in non-affiliates ─ other investments
17. Derivative assets
18. Reverse repurchase agreements
19. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential ─ to individuals and unincorporated businesses
    2. Residential ─ to corporations
    3. Residential ─ to others
    4. Non-residential ─ to individuals and unincorporated businesses
    5. Non-residential ─ to corporations
    6. Non-residential ─ to others
20. Mortgage loans to non-affiliates ─ secured by property outside Canada
21. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
22. Home equity lines of credit
23. Non-mortgage loans to non-affiliates
    1. To individuals and unincorporated businesses ─ credit cards
    2. To individuals and unincorporated businesses ─ lines of credit
    3. To individuals and unincorporated businesses ─ other loans
    4. To corporations
    5. To others
24. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
25. Fixed assets
    1. Depreciable assets and land
    2. Capitalized leases of lessee
    3. Investment properties
    4. Accumulated depletion
    5. Depletable assets
    6. Accumulated depletion
26. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
27. Accrued pension asset
28. Deferred income tax asset
29. All other assets
    1. Specify all major items within other assets
30. Other allowances for credit losses
    1. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities.

1. Accounts payable
   1. Trade
   2. Other accounts payable
2. Income taxes payable
3. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
4. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
5. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
   1. From lenders in Canada ─ banks
   2. From lenders in Canada ─ credit unions
   3. From lenders in Canada ─ other lenders in Canada
   4. From lenders outside Canada
6. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
7. Borrowing from non-affiliates ─ other borrowings
8. Equity securities classified as liabilities
9. Derivative liabilities
10. Obligations related to repurchase agreements
11. Accrued pension liability
12. Non-pension post retirement benefits
13. Deferred income tax liability
14. All other liabilities
    Report liabilities not elsewhere specified.

Total liabilities

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Unitholders' capital
3. Contributed surplus
4. Accumulated other comprehensive income
5. Non-controlling interest
6. Retained earnings
   1. Opening balance
   2. Net income (loss) for the current period
   3. Transfers from (to) share capital
   4. All other additions (deductions)
      Specify all major items within other additions (deductions)
7. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ preferred shares
   3. Other dividends
8. Income trust distributions
   Closing balance
   Total equity
9. Total liabilities and total equity

Closing balance

Income statement

10. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

11. Report your revenue.

1. Sales of goods and services
2. Rental revenue
3. Commissions and fees
4. Royalties and franchise fees
5. Subsidies and grants
6. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
7. Interest revenue from foreign sources
8. Dividends
   1. From Canadian corporations
   2. From foreign corporations
9. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
10. Gains and losses - foreign exchange
    1. Realized
    2. Unrealized
11. All other revenues
    • Specify all major items within other revenues

Total revenue

12. Report your expenses.

1. Wages and salaries
2. Employer portion of employee benefits
3. Pension expense
   1. Current service cost
   2. Other pension expenses
4. Stock options expense
5. Indirect taxes
6. Depreciation, depletion and amortization
   1. Depreciation
   2. Depletion
   3. Amortization ─ intangible assets
   4. Amortization ─ tooling and special tooling costs
   5. Amortization ─ other
7. Software, research and development, and exploration and evaluation expenses
8. Impairments
   1. Credit losses on receivables
   2. Write-downs and revaluation of inventory
   3. Other impairments
9. Interest expense
   1. Debt securities
   2. Amounts owing to affiliates
   3. Mortgages
   4. Other interest expenses
10. Dividends paid on equity securities classified as liabilities
11. Credit losses on lease contracts and loans
12. Purchased goods, materials and services
13. Resource royalties expense
14. Charitable donations
15. All other expenses
    Specify all major items within other expenses

Total expenses

Income

13. Report your income.

1. Income (loss) before income taxes
2. Current income tax expense
3. Deferred income tax expense
4. Income (loss) after income taxes
5. Equity in unconsolidated affiliates
6. Net income (loss)
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
7. Other comprehensive income
   1. Items that will not be reclassified to net earnings
   2. Items that may be reclassified subsequently to net earnings
   3. Reclassification of realized (gains) losses to net earnings
   4. Income taxes
8. Comprehensive income
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders

Disclosure of selected accounts

14. Report other disclosures.

1. Cost of goods and services sold
2. Consolidation accounting elimination of sales
3. Capital expenditures
   1. New buildings
   2. New machinery and new equipment
   3. Used buildings, used machinery and land
   4. Depletable assets
   5. Capitalized leases
4. Capitalized expenses
   1. Tooling
   2. Software, research and development, and exploration and evaluation
5. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
6. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
7. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets

15. Allocate the changes to selected assets and liabilities.

1. Investments in and claims on parent, subsidiaries and affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
2. Canadian and foreign investments in non-affiliates ─ debt securities
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, fund or trust units and other equity
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
5. Mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
6. Home Equity lines of credit
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
7. Non-mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
8. Fixed assets ─ depreciable assets and land
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
9. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      Closing balance
   5. Realized gains and losses
10. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       Closing balance
    5. Realized gains and losses
11. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       Closing balance
    5. Realized gains and losses
12. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       Closing balance
    5. Realized gains and losses
13. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       Closing balance
    5. Realized gains and losses
14. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       Closing balance
    5. Realized gains and losses