Why are we conducting this survey?

Statistics Canada is conducting the above-mentioned survey. The purpose of this survey is to measure the scope of Canadian businesses' activities related to the global supply, production and distribution chain. It collects information related to the purchase, production and sale of goods abroad by Canadian businesses. It also gathers information on whether Canadian businesses perform manufacturing or processing work for other Canadian or foreign clients, and whether Canadian businesses hire other Canadian or foreign firms to perform the same type of work.

This information is used to prepare Canada's Balance of International Payments statistics, which is a major input in the compilation of the Canadian Gross Domestic Product (GDP).

The information you provide may also be used by Statistics Canada for other statistical and research purposes.

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Flow Logic

This online questionnaire does not include all of the skip patterns that are built in the electronic version.

Business or organization and contact information

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

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

• Legal name
• Operating name (if applicable)

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

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

• First name
• Last name
• Title
• Preferred language of communication
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code (Example: A9A 9A9 or 12345-1234)
• Country
• Email address (Example: user@example.gov.ca)
• Telephone number (including area code) (Example: 123-123-1234)
• Extension number (if applicable)
• Fax number (including area code) (Example: 123-123-1234)

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

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

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

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

Primary activity

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

5. You indicated that Primary Activity is not the current main activity.

Was this business or organization's main activity ever classified as: Primary activity?

• Yes
  • When did the main activity change?
    Date (Example: YYYY-MM-DD)
• No

Main Activity

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

How to search:

• If desired, you can filter the search results by first selecting this business or organization's activity sector
• Enter keywords or a brief description that best describes the business or organization's main activity
• Press the Search button to search the database for an activity that best matches the keywords or description you provided
• Select an activity from the list.

Select this business or organization's activity sector
Please enter an activity.

7. You have indicated that the current main activity of this business or organization is: [Primary activity]

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

• Yes, there are other activities.
  Please provide a brief but precise description of this business or organization's secondary activity.
  e.g, breakfast cereal manufacturing, shoe store, software development
• No, that is the only significant activity.

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

When precise figures are not available, please provide your best estimates.

1. Primary activity
2. Secondary activity
3. All other activities

Total percentage

Reporting period

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be entered as 764.

CAN$ '000

I will report in the format above

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

• Start date (Example: YYYY-MM-DD)
• End date (Example: YYYY-MM-DD)

2. For the reporting period, what was this business's total sales of goods and services?

Include domestic sales and sales made in other countries

Amount in CAN$ '000:

Global activities – work done based on specifications provided by clients

3. For the reporting period, did this business perform manufacturing, processing, or assembly work for its clients according to the specifications provided by these clients?

Note: This may be referred to as custom work, custom manufacturing, or consignment.

Clients may include any routine or occasional clients and affiliated or non-affiliated companies for whom this business did work based on the clients' specifications or personalized requirements.

• Yes
  Where were these clients located?
  • Only in Canada → go to question 15
  • Only outside of Canada
  • Some inside Canada, some outside Canada
• No → go to question 15

Global activities – revenues earned from non-Canadian clients

It was indicated this business performed manufacturing, processing, or assembly work for non-Canadian clients (including in the United States) according to the specifications provided by these clients.

This type of work may be referred to as custom manufacturing, custom work, or consignment.

4. For the reporting period, what were the revenues this business earned from non-Canadian clients for the manufacturing, processing, or assembly work described above?

Note: Revenue can normally be found in a Sales Contract, Sales Agreement, or in invoices billed to the clients. Some inter-company transactions are not billed with invoices; rather they are settled at the head office level. Include these non-invoiced transactions for clients located outside of Canada.

Clients may include any routine or occasional clients and affiliated or non-affiliated companies for whom this business did work based on the clients' specifications or personalized requirements.

Exclude goods that were simply repackaged, labelled, or cleaned without any change in physical form.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

• Amount in CAN$ '000:

Global activities – revenues by country of client

5. For the amount of revenues from non-Canadian clients reported previously, what was the percentage breakdown by country of client?

Provide the percentage of revenues earned from the top five countries only.

Note: Revenue can normally be found in a Sales Contract, Sales Agreement, or in invoices billed to the clients. Some inter-company transactions are not billed with invoices; rather they are settled at the head office level.

Include these non-invoiced transaction for clients located outside of Canada.

Clients may include any routine or occasional clients and affiliated or non-affiliated companies for whom this business did work based on the clients' specifications or personalized requirements.

Global activities – revenues by product

6. For the amount of revenues from non-Canadian clients reported previously, what were the top five products in terms of revenue generated?

Provide the HS 4-digit codes or product descriptions of the top five products in terms of revenue generated from manufacturing, processing, or assembly work performed for non-Canadian clients.

Note: Information on Harmonized Commodity Description and Coding Systems (HS) and Customs Tariff 2022 codes can be found at the Canada Border Services Agency website.

• Product 1:
  • HS code 1 (4 digits)
  • Product description 1
• Product 2:
  • HS code 2 (4 digits)
  • Product description 2
• Product 3:
  • HS code 3 (4 digits)
  • Product description 3
• Product 4:
  • HS code 4 (4 digits)
  • Product description 4
• Product 5:
  • HS code 5 (4 digits)
  • Product description 5

7. For the amount of revenues from non-Canadian clients reported previously, what was the percentage breakdown for the top five products?

Provide the percentage of revenues received for the top five products resulting from manufacturing, processing, or assembly work performed for non-Canadian clients.

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

Global activities – revenues and expenses breakdown

8. For the amount of revenues from non-Canadian clients reported previously, what was the percentage breakdown for the following categories?

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

Global activities – cost of materials or parts

9. For the amount of revenues from non-Canadian clients reported previously, the percentage was specified as the cost of materials or parts. What were the top five goods, in terms of material cost, this business purchased and used in production?

Provide the HS 4-digit codes or product descriptions of the top five goods this business purchased and used in production.

Note: Information on Harmonized Commodity Description and Coding Systems (HS) and Customs Tariff 2022 codes can be found at the Canada Border Services Agency website.

• Good 1:
  • HS code 1 (4 digits)
  • Product description 1
• Good 2:
  • HS code 2 (4 digits)
  • Product description 2
• Good 3:
  • HS code 3 (4 digits)
  • Product description 3
• Good 4:
  • HS code 4 (4 digits)
  • Product description 4
• Good 5:
  • HS code 5 (4 digits)
  • Product description 5

10. For the amount of revenues from non-Canadian clients reported previously, the percentage was specified as the cost of materials or parts. What was the percentage breakdown of material cost for the top five goods?

Provide the percentage breakdown of material cost for the top five goods this business purchased and used in production.

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

Global activities – materials supplied and owned by non-Canadian clients

It was indicated this business performed manufacturing, processing, or assembly work for non-Canadian clients (including in the United States) according to the specifications provided by these clients. This type of work may be referred to as custom manufacturing, custom work, or consignment.

11. For the reporting period, did these non-Canadian clients supply at least some of the material inputs or testing materials such as raw goods, components, or semi-finished goods for processing?

Note: Material inputs or testing materials may be referred to as molds or assists in certain industries.

1. Yes
2. No
3. Some clients did, some clients didn't

12. For the non-Canadian clients who did supply material inputs or testing materials, did they maintain ownership of at least some of the materials and provide them to this business without charge?

Note: Material inputs or testing materials may be referred to as molds or assists in certain industries.

1. Yes
2. No
3. Some clients did, some clients didn't

13. For the goods (material inputs or testing materials) owned and supplied by non-Canadian clients to this business without charge, what were the top five goods in terms of commercial value?

Provide the HS 4-digit codes or product descriptions of the top five goods received without charge. Commercial value can be obtained by consulting the Value for Duty reported on the imports customs declaration form to the CBSA when goods are imported into Canada.

Material inputs or testing materials may be referred to as molds or assists in certain industries.

Note: Information on Harmonized Commodity Description and Coding Systems (HS) and Customs Tariff 2022 codes can be found at the Canada Border Services Agency website.

• Good 1:
  • HS code 1 (4 digits)
  • Product description 1
• Good 2:
  • HS code 2 (4 digits)
  • Product description 2
• Good 3:
  • HS code 3 (4 digits)
  • Product description 3
• Good 4:
  • HS code 4 (4 digits)
  • Product description 4
• Good 5:
  • HS code 5 (4 digits)
  • Product description 5

14. For the top five goods (material inputs or testing materials) owned and supplied by non-Canadian clients to this business without charge, what were their commercial values?

Material inputs or testing materials may be referred to as molds or assists in certain industries.

Note: Commercial value can be obtained by consulting the Value for Duty reported on imports in the customs declaration form to the CBSA when goods are imported into Canada.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

Global activities – merchanting

15. For the reporting period, did this business purchase goods (raw materials, semi-finished, or finished goods) "off the shelf" outside of Canada and sell them "as-is" in foreign markets (including the U.S.) without altering the goods, and without the goods entering Canada before the sale?

Include goods that were simply repackaged, labelled, or cleaned without any change in physical form.

Exclude goods made or processed based on the specifications or personalized requirements provided by this business or on behalf of its clients.

1. Yes
2. No → go to question 21

It was indicated this business purchased goods "off the shelf" outside of Canada and sold them "as-is" in foreign markets (including the U.S.) without altering the goods and without the goods entering Canada before the sale. This type of activity may be referred to as merchanting.

16. For the reporting period, what were the top three products this business sold in terms of revenue earned from the merchanting activity described above?

Provide the HS 4-digit codes or product descriptions of the top three products in terms of revenue earned.

Include goods that were simply repackaged, labelled, or cleaned without any change in physical form.

Exclude goods made or processed based on the specifications or personalized requirements provided by this business or on behalf of its clients.

• Product 1:
  • HS code 1 (4 digits)
  • Product description 1
• Product 2:
  • HS code 2 (4 digits)
  • Product description 2
• Product 3:
  • HS code 3 (4 digits)
  • Product description 3

Global activities – merchanting revenues and cost of goods sold

17. For the top three products this business sold from merchanting, what were their revenues and corresponding cost of goods sold?

Include goods that were simply repackaged, labelled, or cleaned without any change in physical form.

Exclude goods made or processed based on the specifications or personalized requirements provided by this business or on behalf of its clients.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

Global activities – merchanting revenues by country of destination

18. For the amount of sales reported for product 1, what was the percentage breakdown by country of destination?

Provide the top three countries with the highest sales only.

Note: The destination is where the products are ultimately shipped to. The buyer's location is an acceptable substitute.

19. For the amount of sales reported for product 2, what was the percentage breakdown by country of destination?

Provide the top three countries with the highest sales only.

Note: The destination is where the products are ultimately shipped to. The buyer's location is an acceptable substitute.

20. For the amount of sales reported for product 3, what was the percentage breakdown by country of destination?

Provide the top three countries with the highest sales only.

Note: The destination is where the products are ultimately shipped to. The buyer's location is an acceptable substitute.

Global activities – work done by other business entities based on this business's specifications

21. For the reporting period, did this business hire other business entities to perform manufacturing, processing, or assembly work according to the specifications provided by this business or on behalf of its clients?

This may be referred to as outsourcing, drop shipments, custom manufacturing, custom work, external manufacturing, or subcontracting.

Business entities may include any routine or occasional service providers and affiliated or non-affiliated companies who did work based on the specifications or personalized requirements provided by this business or on behalf of its clients.

1. Yes
   Where were these other business entities located?
   • Only in Canada → go to question 38
   • Only outside of Canada
   • Some inside Canada, some outside Canada
2. No → go to question 38

Global activities – amount paid for work done outside of Canada

22. For the reporting period, what was the amount this business paid to non-Canadian business entities for manufacturing, processing, or assembly work done based on the specifications provided by this business or on behalf of its clients?

Note: Amount paid can normally be found in a Sales Contract, Sales Agreement, or in invoices billed by the service providers. Some inter-company transactions are not billed with invoices; rather they are settled at the head office level. Include these non-invoiced transactions with business entities located outside of Canada.

Business entities may include any routine or occasional service providers and affiliated or non-affiliated companies who did work based on the specifications or personalized requirements provided by this business or on behalf of its clients.

Exclude goods that were simply repackaged, labelled, or cleaned without any change in physical form.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

• Amount in CAN$ '000:

Global activities – amount paid by country

23. For the amount this business reported to have paid to non-Canadian business entities, what was the percentage breakdown by country of business entities?

Provide the percentage of amount paid for the top five countries only.

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

Global activities – amount paid by product

24. For the amount this business reported to have paid to non-Canadian business entities, what were the top five products (finished or semi-finished goods) purchased in terms of amount paid?

Provide the HS 4-digit codes or product descriptions of the top five products in terms of amount paid for manufacturing, processing, or assembly work done outside of Canada.

Note: Information on Harmonized Commodity Description and Coding Systems (HS) and Customs Tariff 2022 codes can be found at the Canada Border Services Agency website.

• Product 1:
  • HS code 1 (4 digits)
  • Product description 1
• Product 2:
  • HS code 2 (4 digits)
  • Product description 2
• Product 3:
  • HS code 3 (4 digits)
  • Product description 3
• Product 4:
  • HS code 4 (4 digits)
  • Product description 4
• Product 5:
  • HS code 5 (4 digits)
  • Product description 5

25. For the amount this business reported to have paid to non-Canadian business entities, what was the percentage breakdown for the top five products?

Provide the percentage of amount paid for the top five products resulting from manufacturing, processing, or assembly work done outside of Canada.

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

Global activities – amount paid by expense category

26. For the amount this business reported to have paid to non-Canadian business entities, what was the percentage breakdown by the following categories?

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

Global activities – amount paid for materials or parts

27. For the amount this business reported to have paid to non-Canadian business entities, the percentage was specified as the cost of materials or parts charged by non-Canadian business entities. What were the top five goods used in production in terms of material cost?

Provide the HS 4-digit codes or product descriptions of the top five goods (materials or parts) that were used as inputs in manufacturing, processing, or assembly work done by non-Canadian business entities.

Exclude raw materials or parts provided by this business for use in production without charge.

• Good 1:
  • HS code 1 (4 digits)
  • Product description 1
• Good 2:
  • HS code 2 (4 digits)
  • Product description 2
• Good 3:
  • HS code 3 (4 digits)
  • Product description 3
• Good 4:
  • HS code 4 (4 digits)
  • Product description 4
• Good 5:
  • HS code 5 (4 digits)
  • Product description 5

28. For the amount this business reported to have paid to non-Canadian business entities, the percentage was specified as the cost of materials or parts charged by non-Canadian business entities. What was the percentage breakdown of material cost for the top five goods?

Provide the percentage of amount paid for the top five goods (material inputs or parts) related to manufacturing, processing, or assembly work done by non-Canadian entities.

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

Global activities – materials supplied by this business for work done outside of Canada

29. Of the work performed by other business entities located outside of Canada, did this business supply at least some of the material inputs or testing materials, such as raw goods, components, or semi-finished goods for processing?

Note: Material inputs or testing materials may be referred to as molds or assists in certain industries.

1. Yes
2. No
3. In some cases this business did, in some cases this business didn't

30. For the material inputs, parts, or testing materials provided by this business, did this business maintain ownership of at least some of the materials and supply them to non-Canadian business entities without charge?

Note: Material inputs or testing materials may be referred to as molds or assists in certain industries.

1. Yes
2. No
3. In some cases this business did, in some cases this business didn't

31. For material inputs, parts, or testing materials owned and supplied by this business to non-Canadian business entities without charge, what were the top five goods in terms of commercial value?

Note: Provide the HS 4-digit codes or product descriptions of the top five goods supplied to non-Canadian business entities without charge.

Commercial value can be obtained by consulting the value F.O.B. place of exit reported on the Non-U.S. exports customs declaration form to the CBSA or the commercial invoice or shipping document prepared for the U.S. customs broker.

Note: Material inputs or testing materials may be referred to as molds or assists in certain industries.

• Good 1:
  • HS code 1 (4 digits)
  • Product description 1
• Good 2:
  • HS code 2 (4 digits)
  • Product description 2
• Good 3:
  • HS code 3 (4 digits)
  • Product description 3
• Good 4:
  • HS code 4 (4 digits)
  • Product description 4
• Good 5:
  • HS code 5 (4 digits)
  • Product description 5

32. For the top five goods (materials or parts) owned and supplied by this business to non-Canadian clients without charge, what were their commercial values?

Note: Commercial value can be obtained by consulting the value F.O.B. place of exit reported on the Non-U.S. exports customs declaration form to the CBSA or the commercial invoice or shipping document prepared for the U.S. customs broker.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

Global activities – origin of materials supplied by this business for work done outside of Canada

33. For the total value of goods (materials or parts) this business reported to have owned and supplied to non-Canadian business entities without charge, what was the percentage breakdown of material value by country of origin?

Provide the percentage of commercial values for the top five countries where material inputs or testing materials were originated.

Global activities – sales of products made outside of Canada

It was indicated this business paid non-Canadian business entities to perform manufacturing, processing, or assembly work according to the specifications provided by this business or on behalf of its clients.

34. For the reporting period, what were the sales this business earned from selling products (semi-finished or finished goods) made outside of Canada based on the specifications provided by this business or on behalf of its clients?

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

Global activities – sales of products made and sold directly outside of Canada

35. For the amount of products sold outside of Canada without passing through Canada, what were the top five products that generated the highest sales?

Provide the HS 4-digit codes or product descriptions of the top five products resulting from manufacturing, processing, or assembly work done outside of Canada. Products could include semi-finished or finished goods.

Note: Information on Harmonized Commodity Description and Coding Systems (HS) and Customs Tariff 2022 codes can be found at the Canada Border Services Agency website.

• Product 1:
  • HS code 1 (4 digits)
  • Product description 1
• Product 2:
  • HS code 2 (4 digits)
  • Product description 2
• Product 3:
  • HS code 3 (4 digits)
  • Product description 3
• Product 4:
  • HS code 4 (4 digits)
  • Product description 4
• Product 5:
  • HS code 5 (4 digits)
  • Product description 5

36. For the amount of products sold outside of Canada without passing through Canada reported previously, what was the percentage breakdown of the top five products?

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

37. For the amount of products sold outside of Canada without passing through Canada reported previously, what was the percentage breakdown by country of destination?

Provide the top five countries with the highest sales only.

Note: The destination is where the products are ultimately shipped to. The buyer's location is an acceptable substitute.

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

Global activities – inventories outside of Canada

38. During the reporting period, did this business hold any inventories abroad, including inventories in transit to Canada?

Include: Raw materials, work in process, and finished goods recorded in this business's accounting books, but physically located outside of Canada. Also include goods purchased abroad for resale "as-is" in foreign markets.

1. Yes
2. No → go to "Contact person"
3. Don't know → go to "Contact person"

39. What was the approximate value of inventories held outside of Canada, including inventories in transit to Canada, at the beginning and at the end of the reporting period?

Include: Raw materials, work in process, and finished goods recorded in this business's accounting books, but physically located outside of Canada. Also include goods purchased abroad for resale "as-is" in foreign markets.

Report all amounts in thousands of Canadian dollars ('000). If the amount is less than one thousand dollars, enter "0".

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

Contact person

40. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is the best person to contact the same as the person listed at the beginning of the questionnaire?

1. Yes
2. No

Who is the best person to contact about this questionnaire?

• First name
• Last name
• Title
• Email address
• Telephone number (including area code)
• Extension number (if applicable) the maximum number of characters is 5.
• Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

42. Do you have any comments about this questionnaire?

Enter your comments here.

Reference and documentation for the Census of Environment are intended to support the use of the data and provide additional sources of information for our users.

Environmental-economic accounting

Ecosystem accounting is a framework to track the extent, condition, and services of ecosystems over time.

• Canadian System of Environmental-Economic Accounts - Ecosystem Accounts
• Canadian System of Environmental-Economic Accounts - Natural Resource Asset Accounts
• System of Environmental Economic Accounting Central Framework
• System of environmental Economic Accounting Ecosystem Accounting

Geographic classification

Census of Environment data are aggregated and reported for different geographic areas, with a focus on ecological and hydrological boundaries:

• Ecological Land Classification (ELC) 2017
• Federal Marine Bioregions
• Standard Drainage Area Classification (SDAC) 2003

Information on the Standard Geographical Classification, the Population Centre and Rural Area Classification, and other classifications is available on the Geographic classifications page.

Methods and documentation

This includes documentation and technical papers that describe methods or provide a framework for the development of ecosystem accounts as part of the Census of Environment. Ecosystem accounts will measure ecosystem extent, condition and services following the internationally accepted environmental-economic accounting standard.

• Methodological Guide: Canadian System of Environmental-Economic Accounting
• Ecosystem Accounting for Large Urban Areas in Canada
• Ecosystem accounting in Canadian agroecosystems
• Valuing the Salt Marsh Ecosystem: Developing Ecosystem Accounts
• The Water Yield for Canada As a Thirty-year Average (1971 to 2000): Concepts, Methodology and Initial Results: Main article

The Census of Environment will deliver information on the extent, condition and the services provided by several types of ecosystems in Canada. On this page, find the latest information from the Census of Environment by topic. For a full list of all our products, click below on "All data products".

View All data products

• Agroecosystems
• Ecosystem services and beneficiaries
• Freshwater ecosystems
• Ocean and coastal ecosystems
• Salt marsh ecosystems
• Urban ecosystems

• Planned evolution of the CoE
• Collection and integration of data
• Access to data
• International standards, governance and engagement
• Frequently asked questions

Ecosystems such as forests, mountains, prairies, tundra, lakes and rivers, ocean and coastal areas, as well as cities and towns, are an intrinsic part of Canada and a source of our nation's wealth and biodiversity.

Statistics Canada's Census of Environment (CoE) is designed to track the size and health of these ecosystems. It also provides measures of ecosystem services such as food, clean air, clean water, carbon storage, natural disaster mitigation, wildlife habitat and recreational opportunities. In this way, information about the value of ecosystems and how ecosystems benefit the economy and well-being are made accessible to all.

The goal of the CoE is to deliver a full picture of the complex relationships between ecosystems, the economy, society, and human well-being in one easily accessible location. Statistics Canada currently provides access to vast array of economic and socio-economic information. Consistently tracking data on ecosystems over time is a newer endeavour. The Census of Environment is building the foundation for reporting data on ecosystems, bringing in information about the environment from many sources, including satellite-derived Earth observation data.

Reporting on the extent and condition of ecosystems in Canada and providing information about the services they deliver will help Canadians make informed decisions about ecosystems and natural capital.

Ecosystem accounting diagram

Planned evolution of the CoE

Over the next few years, the Census of Environment will deliver information on the extent and condition of ecosystems across the whole of Canada, including terrestrial, freshwater and marine areas. It will include intensively used systems such as urban areas and agricultural landscapes, as well as natural and semi-natural areas such as seagrass meadows, coastal wetlands, forests, grasslands and peatlands.

Collection and integration of data

The Census of Environment refers to the systematic and comprehensive creation, collection, compilation, and analysis of data related to ecosystems in Canada. But there is no questionnaire!

Sources of information include publicly available Earth observations and environmental monitoring datasets from other government departments (including Environment and Climate Change Canada, Natural Resources Canada, Agriculture and Agri-Food Canada, and Fisheries and Oceans Canada), as well as other key partners and organizations. The Census of Environment does not have one reference period or collection period since suitable datasets relate to different time periods and frequencies. Many of these datasets are currently being integrated.

Access to data

New Census of Environment products will be made available through this portal regularly. Data tables, infographics, mapping tools and analytical articles will be produced, and as the program develops, more data will be integrated.

Providing access to detailed spatial information and regional data is the key to understanding ecosystems in Canada. Spatial data files (for example, shape files and raster files) will be made available enabling expert users to benefit from the integrated ecosystem data produced through this program.

International standards, governance and engagement

The Census of Environment organizes data using the System of Environmental-Economic Accounting – Ecosystem Accounting international statistical standard. As a result, findings are compatible with other statistics, comparable from one end of the country to the other, and consistent with models developed elsewhere.

We maintain high standards of data governance and collaborate and engage with Indigenous partners and stakeholders to respond to policy needs. The Census of Environment will provide the statistical and spatial framework necessary to help track our performance towards meeting national and international goals including those identified in the Kunming-Montreal Global Diversity Framework guiding actions to preserve and protect nature and its essential services to people.

Frequently asked questions

What makes the Census of Environment a census?

The term 'census' in the context of the Census of Environment refers to the systematic and comprehensive creation, collection, compilation, and analysis of data related to ecosystem assets and services. The Census of Environment will measure ecosystems using data from many different sources, including satellite-derived Earth observation data, to produce integrated datasets on ecosystems and new insights on the services provided by nature.

What is the scope of the Census of Environment?

The CoE will gather information on the extent of ecosystems, report on their condition, and identify the flows of ecosystem services and who benefits from them. This information will be published as high-quality statistical products and made available through this website.

How is the CoE meeting environmental data needs to benefit Canadians?

The program is designed to link ecosystem data with socio-economic information to tell stories about the connections between ecosystems, human well-being, and the economy. It is supporting government efforts to address the impacts of climate changes on communities across Canada and to report against targets associated with the Global Biodiversity Framework.

Does Statistics Canada produce other environmental information?

The Census of Environment focuses on tracking changes in ecosystems and ecosystem services over time. But other environmental data is also available from Statistics Canada surveys and accounts. To find the wealth of information including data on solid waste and recycling, water use and wastewater, greenhouse gas emissions, clean technology, household environmental practices or environmental expenditures and environmental taxes, search the Environment statistics portal.

Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

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

1. Yes
2. No

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

1. Yes
2. No

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

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

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. 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
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. 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
10. 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
11. 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
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. 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
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential
    2. Non-residential
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Non-mortgage loans to non-affiliates
22. Non-mortgage to non-affiliates ─ accumulated allowance for credit loss
23. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
24. Reinsurance contract held assets
25. Insurance contract assets
26. Asset for insurance acquisition cash flows
27. Equity accounted investees
28. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
29. Accrued pension asset
30. Deferred income tax asset
31. All other assets
    • Specify all major items within other assets
32. Other allowances for credit losses

Total assets

Liabilities and equity

Liabilities

8. Report your liabilities.

1. Insurance contract liabilities
2. Accounts payable
3. Income taxes payable
4. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
5. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
6. 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
7. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
8. Borrowing from non-affiliates ─ other borrowings
9. Equity securities classified as liabilities
10. Derivative liabilities
11. Obligations related to repurchase agreements
12. Accrued pension liability
13. Non-pension post retirement benefits
14. Deferred income tax liability
15. Policyholders’ liabilities
16. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

Equity

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholders’ equity
6. Retained earnings
   1. Reserves required by the Office of the Superintendent of Financial Institutions, general reserves and contingency reserves
   2. Earned surplus
   3. Head office account

Total equity

Total liabilities and total equity

Earned surplus

10. Report your earned surplus.

1. Earned surplus and head office accounts
   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)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Income Statement

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your insurance operations.

1. Insurance revenue
   1. Insurance revenue (excluding reinsurance)
   2. Reinsurance revenue (net)
   3. Total insurance revenue
2. Insurance expenses
   1. Insurance expenses (excluding reinsurance)
   2. Reinsurance expenses (net)
3. Commissions
4. Taxes ─ insurance operations
5. Depreciation ─ underwriting
6. Amortization
   • Intangible assets
   • Amortization ─ other
7. Wages and salaries
8. Employer portion of employee benefits
9. Pension expense
   1. Current service cost
   2. Other pension expenses
10. Stock options expense
11. Indirect taxes
12. Software, research and development
13. Impairments
    1. Credit losses on receivables
    2. Other impairments
14. Charitable donations
15. Dividends and experience rating refunds to policyholders
16. Other operating expenses

Total claims and expenses

Net-income operating results insurance-service

Investments and ancillary operations

13. Report your investments and ancillary operations.

1. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
2. Interest revenue from foreign sources
3. Dividends
   1. From Canadian corporations
   2. From foreign corporations
4. Rental revenue
5. All other investment revenues
   • Specify all major items within other investment revenues
   • Total investment revenue
6. Interest expense
   1. Debt securities
   2. Amounts owing to affiliates
   3. Mortgages
   4. Other interest expenses
7. Dividends paid on equity securities classified as liabilities
8. Operating expenses applicable to investment operations
   1. Depreciation
   2. Other operating expenses
      • Total investment expense
9. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
10. Income (loss) from ancillary operations
    • Specify all major items within income (loss) from ancillary operations
11. Gains and losses ─ foreign exchange
    1. Realized
    2. Unrealized
12. All other revenues
    • Specify all major items within other revenues
13. All other expenses
    • Specify all major items within other expenses

Income

14. 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
   3. Attributable to others
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
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report insurance revenue and expenses by line of business.

1. Canadian insurance revenue (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance revenue (excluding reinsurance)
2. Canadian insurance expenses (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance expenses (excluding reinsurance)
3. Foreign insurance revenue
   1. Insurance revenue from offices in Canada
   2. Insurance revenue from offices outside Canada
      • Total foreign insurance revenue
4. Foreign insurance expenses
   1. Insurance expenses from offices in Canada
   2. Insurance expenses from offices outside Canada
      • Total foreign insurance expenses

16. Report the number of policies in force by line of Canadian business.

1. Property
   1. Personal
   2. Commercial
2. Automobile
3. Accident and sickness
4. Marine and aircraft
5. Liability
6. Other line of Canadian business

Total number of policies in force from Canadian business

17. Report the number of policies in force from foreign business.

1. Foreign business written by offices in Canada
2. Foreign business written by offices outside Canada

Total number of policies in force from foreign business

Disclosure of selected accounts

18. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and
5. Non-life technical reserves

19. 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 valuation adjustments
   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 valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, funds 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 valuation adjustments
   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 valuation adjustments
   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 valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
6. 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 valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
7. 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 valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
8. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
9. Intangible assets
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
10. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
11. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
12. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
13. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses

Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

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

1. Yes
2. No

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

1. Yes
2. No

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

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

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. 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
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. 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
10. 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
11. 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
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. 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
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential ─ to individuals and unincorporated businesses
    2. Residential ─ to others
    3. Non-residential ─ to individuals and unincorporated businesses
    4. Non-residential ─ to others
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Home equity lines of credit
22. Non-mortgage loans to non-affiliates
    1. To policyholders
    2. To others
23. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
24. Fixed assets
    1. Depreciable assets and land
    2. Investment properties ─ Canadian
    3. Investment properties ─ foreign
    4. Accumulated depreciation
25. Reinsurance contract held assets
26. Insurance contract assets
27. Asset for insurance acquisition cash flows
28. Equity accounted investees
29. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
30. Accrued pension asset
31. Deferred income tax asset
32. Segregated funds net assets
33. All other assets
    • Specify all major items within other assets
34. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities.

1. Insurance and investment contract liabilities
   1. Insurance contract liabilities
   2. Reinsurance contract held liabilities
   3. Investment contract liabilities
2. Insurance premiums and annuity considerations received in advance
3. Provisions for policyholder dividends and experience rating refunds
4. Accounts payable
5. Income taxes payable
6. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
7. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
8. 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
9. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Borrowing from non-affiliates ─ other borrowings
11. Equity securities classified as liabilities
12. Derivative liabilities
13. Obligations related to repurchase agreements
14. Accrued pension liability
15. Non-pension post retirement benefits
16. Amounts due in respect of staff pension plan
17. Segregated fund liabilities
18. Deferred income taxes liability
19. Policyholder’s liabilities
20. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholder’s equity
6. Retained earnings/Head office account
   1. Appropriated
   2. Unappropriated

Total equity

Total liabilities and total equity

10. Report your unappropriated retained earnings.

1. Unappropriated 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)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Revenues and expenses

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your revenue.

1. Insurance revenue
2. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
3. Interest revenue from foreign sources
4. Dividends
   1. From Canadian corporations
   2. From foreign corporations
5. Rental revenue
6. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
7. Gains and losses ─ foreign exchange
   1. Realized
   2. Unrealized
8. All other revenues
   • Specify all major items within other revenues

Total revenue

13. Report your expenses.

1. Claims and benefits
2. Commissions
3. Increase (decrease) insurance and investment contract liabilities
   1. Net finance income (expenses) from insurance contracts
   2. Movement in investment contract liabilities
4. Experience rating refunds
5. Wages and salaries
6. Employer portion of employee benefits
7. Pension expense
   1. Current service cost
   2. Other pension expense
8. Stock option expense
9. Indirect taxes
10. Depreciation and amortization
    1. Depreciation
    2. Amortization ─ intangible assets
    3. Amortization ─ other
11. Software and research development
12. Impairments
    1. Credit losses on receivables
    2. Other impairments
13. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
14. Dividends paid on equity securities classified as liabilities
15. Charitable donations
16. Other general operating expenses
17. All other expenses
    • Specify all major items within other expenses

Total expenses

Income

14. 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
   3. Attributable to others
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
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report premiums by line of business.

1. Premiums ─ direct premiums
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
2. Premiums ─ premiums assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
3. Premiums ─ premiums ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
4. Claims and benefits ─ direct
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
5. Claims and benefits ─ assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
6. Claims and benefits ─ ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other

16. Report the number of policies in force by line of business

1. Life
2. Annuity
3. Accident and sickness
4. Property and casualty
5. Other

17. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and development

18. 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, funds 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