Getting started

Why are we conducting this survey?

The Survey on the Use of Digital Technologies by Health Care Providers (SUDTHCP) collects data from health care providers on their use of digital health systems, including whether they send and receive patient clinical information electronically and barriers to using digital health tools. The SUDTHCP also collects information on health care providers’ knowledge of digital health systems to measure their digital health literacy.

Results from this survey will be used to identify areas of improvement in modernizing the health care system and improving health care services for Canadians as set out in the Working Together to Improve Health Care for Canadians plan.

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

Although voluntary, your participation is important so that the information collected is as accurate and complete as possible.

Other important information

Authorization and confidentiality

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. Your information will be kept strictly confidential.

Record linkages

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

Contact us if you have any questions or concerns about record linkage:

Email: infostats@statcan.gc.ca

Telephone: 1-877-949-9492

Mail:
Chief Statistician of Canada
Statistics Canada
Attention of Director, Centre for Population Health Data
150 Tunney’s Pasture Driveway
Ottawa, Ontario K1A 0T6

Demographics

Please confirm your first and last name.
Note: Press the help button (?) for additional information.

• First name
• Last name

What is [your] date of birth?

• Year
  • Min: 1897; Max: 2018
• Month
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
• Day
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31

What is [your] age?

• Age in years

What is [your] gender?

Gender refers to current gender which may be different from sex assigned at birth and may be different from what is indicated on legal documents.

Is it:

• Man
• Woman
• Or please specify in your own words
  • Specify your gender

Please verify that all of the information is correct.

If all the information is correct, press the Next button.
To make changes, press the Previous button.

Your information
Sex assigned at birth: [Male/Female/Information not provided]
Gender: [Male/Female/ Other specified gender/Information not provided]

Employment

Were you a health care worker in Canada at any time between [January 1 and December 31, 2024]

Select "Yes" if you worked at least one day between [January 1 and December 31, 2024]:
* for pay (wages, salary, etc.)
* in self-employment.

Select "No" if you:
* were away from work for the entire period for retirement, sick leave, parental leave, training, sabbatical, etc.
* did not have a job and were not self-employed

• Yes
• No

What was your occupation during the period between [January 1 and December 31, 2024]?

If you had multiple occupations, select the occupation in health care for which you worked for the most time between [January 1 and December 31, 2024].

• Nurse practitioner
• Registered nurse, registered psychiatric nurse, or nursing coordinator or supervisor
  e.g., nurse clinician, public health nurse, clinical nurse specialist, etc.
• Physician: family physician or general practitioner
  Include residents in training to become a family physician or a general practitioner; or family physicians with advanced training
• Physician: specialist
  Include residents in training to become a specialist physician
• Pharmacist
• None of the above

What is your specialty?

• Specify your medical specialty

As [a nurse practitioner/a nurse/a general practitioner or family physician/a specialist physician/a pharmacist], did you provide direct patient care at any time between [January 1 and December 31, 2024]?

Direct patient care is to have physical or virtual contact with patients for the purpose of prevention, assessment, diagnosis, monitoring of their physical and mental health and treatment, including dispensing medication.

• Yes
• No

Job environment

The following questions refer to your experiences as [a nurse practitioner/a nurse/a general practitioner or family physician/a specialist physician/a pharmacist] at your primary practice setting between [January 1 and December 31, 2024]. Your primary practice setting is the specific health care facility where you worked the most hours between [January 1 and December 31, 2024].

Between [January 1 and December 31, 2024], what was your primary practice setting?

* if you worked at multiple settings as [a nurse practitioner/a nurse/a general practitioner or family physician/a specialist physician/a pharmacist], please think of the setting at which you worked the most hours and provided patient care

* if you practiced at multiple settings equally, please think of the practice setting you provided patient care on the last working day you had

* if you worked virtually for most of your practice, select the corresponding virtual practice.

• Primary care or family medicine office or clinic
  Include nurse practitioner-led office or clinic
• Specialist office or clinic
  Exclude offices or clinics located in a hospital
• Hospital setting
  Include inpatient care or ambulatory clinics in a hospital or specialized medical or health facility that has in-patient care, e.g., rehabilitation centre, mental health or addictions treatment centre, cancer centre or birth centre
• Community or public health centre, clinic or unit
  Include centres that provide primary health or health promotion services to individuals, families or communities, such as community health centres or local community service centres (CLSC)
• Nursing home, long-term care facility, seniors' residence or retirement home, or special care home
• Homecare establishment
  Include establishments for home-based nursing care or home-based palliative care
• Laboratory or diagnostic clinic
• Pharmacy
• Other

What was the province or territory of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?

If you worked in a fully virtual setting, select the province or territory in which you provided care.

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland and Labrador
• Northwest Territories
• Nova Scotia
• Nunavut
• Ontario
• Prince Edward Island
• Quebec
• Saskatchewan
• Yukon

What was the postal code of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?

Refer to your primary practice setting's postal code.

• Postal code
  Example: A9A 9A9

Patient clinical information

The following questions refer to your experiences working as [a nurse practitioner/a nurse/a general practitioner or family physician/a specialist physician/a pharmacist] at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting].

Patient clinical information could include prescriptions, consultation and clinic notes, hospital discharge summaries, medication summaries, allergies and intolerances, immunizations, procedures or surgical history, medical devices, lab and diagnostic results and requisitions, referrals, vital signs and other types of clinical information.

Between [January 1 and December 31, 2024], did you have access to any patient clinical information at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?

• Yes
• No

Sharing patient information

The following questions refer to your experiences working with digital health systems at the [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting] between [January 1 and December 31, 2024]. Digital health systems are internal or external applications, platforms or software that allow for documenting, sending or sharing patient clinical information. Some examples of digital health systems include Electronic Medical Records (EMR), provincial or territorial Electronic Health Records (EHR), Hospital Information Systems (HIS), Clinical Information Systems (CIS) and Pharmacy Management Software (PMS), among others. Specific examples may include MEDITECH, Epic, Cerner, CristalNet, OACIS, ClinicalViewer, Dossier Santé Québec (DSQ), Netcare, etc. For the purposes of this survey, faxes, electronic faxes (e-fax), standard email, video conferencing platforms or telephones are not considered digital health systems.

Between [January 1 and December 31, 2024], did you have access to one or more digital health systems at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?
Note: Press the help button (?) for more information on digital health systems.

• Yes
• No

The following question is about the use of a digital health system between [January 1 and December 31, 2024].

Which of the following methods did you use to send or share patient clinical information with health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?

Note: Press the help button (?) for more information on digital health systems and patient clinical information.

Select all that apply.

• Entering or updating patient clinical information in a system that allows access by health care providers
• Flagging or sending a notification that patient clinical information is available to health care providers
• Sending or sharing patient clinical information through a digital health system via secure email or secure messaging
• Sending or sharing patient clinical information through a digital health system via fax or e-fax
  OR
• I was not able to send or share patient clinical information using the methods above outside of my primary practice setting
  OR
• I did not need to send or share patient clinical information outside of my primary practice setting

For the following questions, only consider sending or sharing patient clinical information electronically through a digital health system. Please exclude fax or e-fax even if sent through a digital health system.

Between [January 1 and December 31, 2024], how often did you use a digital health system when sending or sharing patient clinical information to health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?
Note: Press the help button (?) for more information on digital health systems and patient clinical information.
Exclude fax or e-fax even if sent through a digital health system.

• Always
• Often
• Sometimes
• Rarely

To which of the following health care settings did you use a digital health system as the primary method of sending or sharing patient clinical information?
Exclude fax or e-fax even if sent through a digital health system.
Note: Press the help button (?) for more information on digital health systems and patient clinical information.

Select all that apply.

• Primary care or family medicine office or clinic
  Include nurse practitioner-led office or clinic
• Specialist office or clinic
  Exclude offices or clinics located in the hospital
• Public health centre, clinic, or unit
  Include centres that provide primary health or health promotion services to individuals, families, or communities, such as community health centres or local community service centres (CLSC)
• Nursing home, long-term care facility, seniors' residence or retirement home, or special care home
• Homecare establishment
  Include establishments for home-based nursing care or home-based palliative care
• Laboratory or diagnostic clinic
• Pharmacy
• Hospital setting
  Include ambulatory clinics in a hospital or specialized medical or health facility that has in-patient care, e.g., rehabilitation centre, mental health or addictions treatment centre, cancer centre or birth centre
• Other
  OR
• Did not use a digital health system as the primary method of sending or sharing patient clinical information

Between [January 1 and December 31, 2024], which of the following barriers did you experience that limited or prevented you from sending or sharing patient clinical information to health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting] using digital health systems?

Select all that apply.

• Digital health systems did not have the ability to send or share patient clinical information electronically to health care providers that work outside of my practice setting
  e.g., digital health system can only share using fax or e-fax
• Insufficient training on use of digital health systems
• Reluctant to share patient clinical information because of privacy concerns
• Available digital health systems did not meet my clinical practice needs
• Insufficient integration between different digital health systems
  e.g., cannot send information directly from one digital health system to another
• Required equipment was not available
  e.g., workstations, mobile devices
• Lacked the required permissions to access digital heath systems
• Time-consuming or multiple sign-ins required to access digital health systems
• Non-user-friendly digital health systems
  e.g., complicated interface, very complex system
• Systems or networks weren't available or reliable
  e.g., data disappearing or unstable internet connections
• Insufficient IT support to use the digital health system
• Other
  • Please specify the other barrier to sharing information
  OR
• Did not experience any barriers to sending or sharing patient information using digital health systems

Using patient information

The following questions are about patient clinical information that you have received or is available to you through a digital health system from other health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]. This may include internal or external systems to which you have access.

Which of the following methods did you receive or access the patient clinical information through a digital health system?
Note: Press the help button (?) for more information on digital health systems and patient clinical information.

Select all that apply.

• Accessing patient clinical information that has been entered or updated in a system by health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]
• Receiving a flag or a notification that patient clinical information is available by health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting] for the care of your patient
• Receiving patient clinical information via secure email or secure messaging through a digital health system from health care providers that work outside of your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]
• Receiving patient clinical information via fax or e-fax that is scanned or copied into your digital health system
  OR
• Did not receive or access patient clinical information through any of these methods

For the following question, only consider patient clinical information that you have received or is available to you directly through a digital health system. Please exclude if patient clinical information was received via fax or e-fax that was scanned or copied into your digital health system.

Thinking about patient clinical information available to you from other health care providers through a digital health system, were there any times that you did not access the information due to the digital health system limitations?

Consider limitations in the digital health systems that may have limited the frequency in which you accessed this information. For example, time-consuming or multiple sign-ins required to access systems, insufficient integration between different systems, non-user-friendly systems, etc.
Note: Press the help button (?) for more information on digital health systems and patient clinical information.

• Yes
• No

How often did you not access the information due to limitations?

• Always
• Often
• Sometimes
• Rarely

Between [January 1 and December 31, 2024], which of the following barriers limited or prevented you from accessing patient clinical information you received through a digital health system?

Select all that apply.

• Insufficient training on use of digital health systems
• Insufficient integration between different systems
  e.g., I could not open the patient clinical information delivered to my digital health system
• Required equipment was not available
  e.g., workstations, mobile devices
• Lacked the required permissions to access digital health systems
• Time-consuming or multiple sign-ins required to access systems
• Non-user-friendly systems
  e.g., complicated interface, very complex system
• Systems or networks weren't available or reliable
  e.g., data disappearing or unstable internet connections
• Insufficient IT support to use the system
• Other
  • Please specify the other barrier for accessing patient clinical information you received or had access to
  OR
• Did not experience any barriers accessing patient clinical information received through a digital health system

Digital health literacy

The following questions are about your eHealth or digital health skills and experiences, such as the use of digital health technology and other technologies related to health that involve patient care. Answer the questions based on your experiences with digital health technology during working days between [January 1 and December 31, 2024] at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting].

Questions are part of the e-Health Literacy Questionnaire (eHLQ Staff version). The eHLQ is copyrighted, access and use of the questions are only available with permission from the authors. Copyright © 2018 Richard Osborne (rosborne@swin.edu.au) and Lars Kayser (lk@sund.ku.dk)

Thinking about digital health technology please indicate how strongly you agree or disagree with each of the following statements.

Please respond to the following statements based on your experiences with IT systems between [January 1 and December 31, 2024] at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting].

Technology represents all devices that can be used to access data or handle information digitally. Technology is also the digital services offered by the health care system. Examples are internet, website, health apps, sensors, monitoring machines, computers, laptops, mobile phones, smart phones, tablets and smart watches.

For the following questions digital health systems means IT systems that you encounter during the working day. Examples are online health records, health apps, Medicare website and apps, private health insurance websites, health care provider's website and prescription apps.

Services are any type of care provided to patient with the purpose of prevention, assessment, diagnosis, treatment and monitoring of their physical and mental health.

1. I am sure that the patients' health data are being used only by those who are supposed to use it
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
2. Technology makes the patients feel actively involved with their health
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
3. Information about the patients' health are always available to those who need it
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
4. At my workplace, services are available that I can access through technology
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
5. The patients' electronic health care data are being stored safely
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
6. I have a clear understanding of how health care providers use data
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
7. The patients' health data are available to me wherever I am
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
8. I find that technology helps me to assist the patients in taking care of their health
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
9. I am sure that only authorized people can access the patients' health data
   • Strongly disagree
   • Disagree
   • Agree
   • Strongly agree
10. All the digital health systems I use work together
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
11. I find that patients receive better services from health professionals when technology is used
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
12. Technology improves my communication with the patients
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
13. Most of the health care providers can be accessed through technology
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
14. I am confident that health care providers use the patients' data appropriately
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
15. I have access to digital health systems that work
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree
16. I find technology useful for monitoring the patients' health
    • Strongly disagree
    • Disagree
    • Agree
    • Strongly agree

Province

In which province or territory were you living during the majority of your time working as a health care provider between [January 1 and December 31, 2024]?

Consider the place you lived in for the longest period of time between [January 1 and December 31, 2024]?

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland and Labrador
• Northwest Territories
• Nova Scotia
• Nunavut
• Ontario
• Prince Edward Island
• Quebec
• Saskatchewan
• Yukon

Labour market activities

Were you an employee or self-employed between [January 1 and December 31, 2024] at your [office or clinic/hospital/center or clinic/residential care home/homecare establishment/laboratory or diagnostic clinic/pharmacy/center or clinic/primary practice setting]?

Select "Employee" if you worked:
* for pay (wages, salary, etc.).
Select "Self-Employed" if you worked:
* for your own business or professional practice
* as an independent contractor, health care provider, etc.

• Employee
• Self-employed

How many years have you been working as [a nurse practitioner/a nurse/a general practitioner or family physician/a specialist physician/a pharmacist]?

Include years of residency if applicable.

Number of years

• Less than 1 year
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20 or more

Administrative information

To avoid duplication of surveys, Statistics Canada has signed agreements to share the data from this survey with provincial and territorial ministries of health. Provincial ministries of health may make the data available to local health authorities. Data shared with your ministry of health may also include identifiers such as name, address and telephone number. Local health authorities, would receive only survey responses and the postal code. These organizations have agreed to keep the data confidential and use it only for statistical purposes.

To avoid duplication of surveys, Statistics Canada has signed agreements to share the data from this survey with provincial and territorial ministries of health and the Institut de la statistique du Québec. The Institut de la statistique du Québec and provincial ministries of health may make this data available to local health authorities. Data shared with your ministry of health or the Institut de la statistique du Québec may also include identifiers such as name, address and telephone number. Local health authorities, would receive only survey responses and the postal code.

These organizations have agreed to keep the data confidential and use it only for statistical purposes.

Do you agree to share the data that you have provided?

• Yes
• No

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2024 Annual Civil Aviation Survey - Level II. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

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

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

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

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2024 — March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (e.g., a newly opened business)

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classes; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual - Statement 20 (II, III)

Financial assets

Current assets

Include:

• cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
• current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

• ground property and equipment (including flight equipment) owned and/or under capital leases;
• the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
• the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

• accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

• current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
• the current portion of long-term debt and the current obligations under capital leases;
• air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
• salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

• the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
• long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

• deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
• provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

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

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to ground personnel;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

• passenger and cargo commission expenses;
• the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

• provisions for the depreciation of flight equipment only;
• all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

• provisions for the depreciation of all non-flight ground property and equipment;
• all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
• charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

• all operating expenses and general administration expenses not reported elsewhere;
• expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
• expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
• all miscellaneous operating expenses not covered elsewhere;
• staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Operating income

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

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

• capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
• gains or losses made on investments in securities;
• net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

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

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

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

• Pilots and co-pilots. Self-explanatory;
• Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
• General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
• Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
• Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
• All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2024 Annual Civil Aviation Survey - Level I. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

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

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

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

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2024 — March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (e.g., a newly opened business)

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classes; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual - Statement 20 (I)

Financial assets

Current assets

Include:

• cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
• current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment – (Include capital leases.)

Include:

• flight equipment owned and/or under capital leases;
• the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.

Accumulated depreciation and amortization - flight equipment

Include:

• accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Operating - ground property and equipment – (Include capital leases.)

Include:

• ground property and equipment owned and/or under capital leases;
• the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - ground property and equipment

Include:

• accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

• current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet; current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
• the current portion of long-term debt and the current obligations under capital leases;
• air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
• salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

• the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
• long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

• deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
• provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

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

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to ground personnel;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

• passenger and cargo commission expenses;
• the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

• provisions for the depreciation of flight equipment only;
• all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

• provisions for the depreciation of all non-flight ground property and equipment;
• all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
• charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

• all operating expenses and general administration expenses not reported elsewhere;
• expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
• expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
• all miscellaneous operating expenses not covered elsewhere;
• staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Operating income

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

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

• capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
• gains or losses made on investments in securities;
• net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

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

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

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

• Pilots and co-pilots. Self-explanatory;
• Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
• General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
• Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
• Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
• All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2024 Annual Civil Aviation Survey - Level III. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

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

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

• Reporting period information
• Business or organization and contact information
• Balance Sheet, Annual - Statement 20 (II, III)
• Statement of Revenues and Expenses, Annual - Statement 21 (III)
• Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)
• Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2024 — March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (e.g., a newly opened business)

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classes; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual - Statement 20 (II, III)

Financial assets

Current assets

Include:

• cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
• current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

• ground property and equipment (including flight equipment) owned and/or under capital leases;
• the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
• the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

• accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

• current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
• the current portion of long-term debt and the current obligations under capital leases;
• air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
• salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

• the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
• long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

• deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
• provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual - Statement 21 (III)

Operating revenue

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight - related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

• the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
• expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
• airport landing fees paid both in Canada and outside of Canada;
• navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
• expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
• expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements;
• all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

• the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
• expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
• expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
• all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
• general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
• expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
• staff reduction expenses.

Depreciation

Include:

• provisions for the depreciation of ground property and equipment (including flight equipment);
• all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
• charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

Operating income

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

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

• capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
• gains or losses made on investments in securities;
• net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

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

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

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. . If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.

Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

Employment

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

• Pilots and co-pilots. Self-explanatory;
• Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
• General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
• Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
• Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
• All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Enplaned passengers

Refers to revenue passengers¹ who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

¹Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)

Enplaned passengers

Refers to revenue passengers¹ who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

¹Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

In April 2025, questions measuring the Labour Market Indicators were added to the Labour Force Survey as a supplement.

Questionnaire flow within the collection application is controlled dynamically based on responses provided throughout the survey. Therefore, some respondents will not receive all questions, and there is a small chance that some households will not receive any questions at all. This is based on their answers to certain LFS questions.

Labour Market Indicators

ENTRY_Q01 / EQ 1 - From the following list, please select the household member that will be completing this questionnaire on behalf of the entire household.

SCH_Q01 / EQ 2 - Which of the following best describes your usual work schedule at your main job or business?

1. Regular daytime hours or daytime shift
2. Regular evening hours or evening shift
3. Regular night hours or night shift 
4. Irregular hours, irregular shifts, or on-call 
5. Other

SCH_Q02 / EQ 3 - At your main job or business, do you have a flexible schedule that allows you to choose the time when your work day begins and ends?

1. Yes
2. No

WFR_Q01 / EQ 4 - At your main job or business, how easy is it for you to take an hour or two off for personal or family matters during working hours?

1. Very easy
2. Easy
3. Difficult
4. Very difficult

WFR_Q02 / EQ 5 - Over the last month, how often has it been difficult for you to fulfill your family responsibilities because of the amount of time you spent working?

1. Always
2. Often
3. Sometimes
4. Rarely
5. Never

OR 

6. Did not work over the last month

SEC_Q01 / EQ 6 - To what extent do you agree or disagree with the following statement?

You might lose your main [job/business] in the next six months.

1. Strongly agree
2. Agree
3. Neither agree nor disagree
4. Disagree
5. Strongly disagree

SEC_Q02 / EQ 7 - Over the next six months, do you anticipate that the number of employees at your workplace will increase, stay the same or decrease?

1. Increase a lot
2. Increase a little
3. No change
4. Decrease a little
5. Decrease a lot

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2024 Annual Survey of Environmental Goods and Services. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

Statistics Canada will use information from this survey for statistical purposes.

Help Line: 1-877-949-9492

Table of contents

• Reporting instructions
• Definitions
• Reporting period information
• Activity sectors
• Total revenue
• Sales of goods
• Revenue from services

Reporting instructions

• Report dollar amounts rounded to the nearest Canadian dollar.
• When precise figures are not available, please provide your best estimates.
• Exclude federal, provincial and territorial sales taxes and excise duties and taxes.

For the purposes of this survey, clean technology can be considered to consist of any product, process, or service designed with the primary purpose of contributing to remediating or preventing any type of environmental damage.

Definitions

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Current main activity of the business or organization

The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational unit(s) targeted by this questionnaire only, and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

Glossary of Terms

3D

Three dimensional

Additives/ catalysts

Products that enhance the rate of a chemical reaction.

Adhesives

Adhesives or bioadhesives are made from natural polymeric materials that act as adhesives; e.g., a glue formed synthetically from biological monomers such as sugars.

Advanced batteries

Batteries incorporating materials that improve energy storage density, or reduce the weight and size, compared to traditional batteries e.g., nickel-hydride and lithium ion batteries.

Advanced insulation

Solutions for improving thermal insulation in new and existing buildings producing significant energy savings. Includes spray foam and other products that are alternatives to traditional forms of insulation.

Advanced thermostats

Advanced thermostats (also known as smart thermostats) maximize efficiency and off-peak energy usage to help save money and reduce emissions. Additionally, advanced thermostats incorporate other technologies such as sensors and Wi-Fi connectivity.

Aerodynamic device

An aerodynamic resistance or drag reduction technology that reduces fuel consumption.

Aircraft components using lightweight materials

A lightweight material is defined as having a higher strength to weight or stiffness to weight ratio. May also include, components that are made lighter when using the same material by changing how it is designed or manufactured e.g., through additive manufacturing / 3D printing.

Algae biodiesel

A type of biodiesel fuel made from algae oils.

Anaerobic digester

A mechanical chamber which breaks down organic material using micro-organisms (bacteria) in an oxygen-free environment to produce renewable energy (biogas) and other biomaterials.

Automobile components using lightweight materials

A lightweight material is defined as having a higher strength to weight or stiffness to weight ratio, compared to conventional materials. Alternatively, components may be made lighter when using the same material by changing how it is designed or manufactured e.g., through additive manufacturing or 3D printing.

Auxiliary power unit

An idling reduction technology that stores power when the engine is running and supplies it to the vehicle's electrical devices when the engine is off.

Biobutanol

A renewable fuel produced from corn, sugar beets, and other types of biomass.

Biochar

A solid material obtained from thermochemical conversion of biomass in an oxygen-limited environment. Biochar can be used for a wide range of applications such as a soil amendment, carbon sequestration, and a source of renewable energy.

Biochemicals

Synthesized chemicals made using vegetable oils derived from corn, soybean, canola, and corn starches. They can be made into solvents, lubricants, waxes, adhesives, acetic acid, succinic acid, glycerol and methanol without using traditional petroleum bases.

Biocrude

A feedstock used in a petroleum refinery that is derived from one or more renewable feedstocks replacing, in part, conventional crude oil.

Bioenergy

Renewable energy produced from biological materials.

Bioenergy feedstock planning and management

Ensuring a sustainable biomass supply from the forestry and agricultural sectors, as well as from other organic residues such as municipal solid waste and algae.

Bioenergy feedstock valuation

Services which focus on modelling, technologies and techniques that lower the costs and increase quantities of renewable feedstocks while maintaining and improving the quality of the product.

Biofuel

Biofuels are enhanced biomass-derived fuels that can take the form of a liquid such as ethanol or renewable diesel fuels, a gas such as biogas or syngas or a solid such as pellets or char.

Biogas

A combustible gas and type of biofuel produced by the decomposition of biological materials e.g., forestry residues and municipal waste, through anaerobic digestion or fermentation. Typical biogas consists of 50 to 60% methane and carbon dioxide.

Biohydrogen

Hydrogen produced biologically, most commonly by algae or bacteria, from both cultivation and waste organic materials.

Biomaterials

Materials derived from nature or synthesized in the laboratory using a variety of chemical approaches utilizing plant oils, sugars, or starches to create bioplastics, biofoams, biorubber, or reinforced biocomposites and biofibres.

Biopesticides

Pest management agents and chemicals derived from natural sources e.g., bacteria, fungi, viruses, plants, animals and minerals. They provide an alternative to synthetic chemicals and are used to control pest populations in crop production and other settings. Typically a biopesticide is target-specific and has little or no impact on non-target organisms and the environment.

Biopolymers

A non-petroleum based form of plastic derived from renewable biomass sources such as vegetable oil or corn starch.

Biosolvents

Bio-based agent for cleaning or degreasing parts, stripping paint or removing inks. Derived from agricultural crops e.g., corn, soybeans, citrus fruit skins or tree bark.

Biostimulants

A material which contains substances or microorganisms whose function is to stimulate natural processes in plant growth e.g., nutrient uptake, nutrient use efficiency, tolerance to abiotic stress, and crop quality. Biostimulants are a bio-based alternative to fossil-fuel based fertilizers.

BOMA

The Building Owners and Managers Association

CAN$

Canadian dollars

Carbon capture and sequestration technologies and storage

Technologies used to capture, transport and store carbon dioxide produced as the result of an industrial process, before its release to the atmosphere.

Cellulose filaments (CF)

Extracted from wood pulp fibres using a mechanical process that requires no chemicals or enzymes. CF are extremely strong, flexible and light, and has a unique bonding capacity that makes them an exceptional reinforcement additive for a wide range of products such as bioplastics, adhesives, as well as paints and other coatings.

Cellulosic Ethanol

Ethanol produced from cellulose e.g., the stringy fibre of a plant, typically from grasses, grains or wood.

Centrifuges

Machines or equipment that spin a vessel at high speeds to create separation of materials. Centrifugation can be used to recover solids from slurries, or to clarify liquids and solids.

Chipper

A machine used to mechanically reduce the size of feedstock wood material to a size suitable for further processing e.g., for producing wood pellets or as an input into another bio-manufacturing process.

CHP

Combined heat and power

Clean coal

Technology and processes that mitigate the emissions produced from the burning of coal for electrical power. Generally, to be considered "clean" the combustion should result in an emission intensity equal to or less than that produced by burning natural gas.

CNG

Compressed natural gas (CNG) is methane that is stored at a high pressure and can be used in place of gasoline. CNG may be found naturally above oil deposits or is collected from landfills or wastewater treatment plants e.g., biogas.

Coagulant

A material (iron or aluminum salts, e.g., aluminum sulphate, ferric sulphate, ferric chloride, polymers) added to a colloidal solution to remove suspended particles through coagulation. Often used in water treatment.

Combined heat and power and cogeneration

Combined heat and power (CHP) is a cogeneration system that involves the simultaneous production of electricity and heat from a single fuel source. It uses waste heat recovery technology to capture heat by-products to generate electricity. CHP is not a single technology but an integrated energy system that can be modified depending on the needs of the energy user.

Combined heat and power bioenergy systems

Combined heat and power (CHP) is a cogeneration system that involves the simultaneous production of electricity and heat from a single fuel source. It uses waste heat recovery technology to capture heat by-products to generate electricity. CHP is not a single technology but an integrated energy system that can be modified depending on the needs of the energy user. CHP bioenergy systems use a biomass fuel source instead of a fossil fuel source.

Composite materials

Materials consisting of strong, stiff fibres in a tough resin matrix and used to reduce weight for fuel efficiency purposes. Composite materials used in the aerospace industry include carbon and glass-fibre reinforced plastics and metals used in cabin components and functional components in the wings, engines or landing gear.

Compressed air

Compressed air energy storage (CAES) is a way to store energy by compressing air and storing it in underground caverns, depleted wells or aquifers.

Crop canopy sensors

A technology used in precision agriculture that uses visible light (VIS) and near infrared light (NIR) to determine plant nitrogen levels in a crop. This technology can assist in identifying specific areas of a field that require fertilization.

Cyber security

Services assisting utility companies with the protection of critical smart grid infrastructure assets from cyber security threats. Cyber security services protect data and access to all components of the smart grid. This includes threat detection and compliance management.

Desalination processes

Various technologies and processes used to remove salt from water.

Distillation tower

Equipment used to refine and separate purified products and aqueous streams during biofuel production.

DME

Dimethyl Ether

Double layer capacitor

Capacitors with enhanced cycle stability and extremely high power capability; very efficient energy storage capability compared to traditional capacitors and batteries.

Dryer

Equipment used to remove moisture from a liquid/solid mixture. Dryers vary in application and function e.g., rotating drum dryers, rotary dryers, flash dryers, fluidized bed dryers, spray dryers, conveyor dryers, tray dryers, thin-film dryers.

Efficient turbine

A fuel efficient turbine engine is one that uses less fuel to produce the same output e.g., either in the form of thrust for a jet engine or horsepower for a turboshaft engine. Engine weight is an important factor associated with the efficiency of the turbine.

Electric vehicle

A vehicle using a battery to store electrical energy that powers the motor.

Electro-deionization technologies

A process which combines semi-impermeable membrane technology with ion-exchange media to provide a high-efficiency demineralization process.

Emission control

Technologies that reduce the amount of air pollutants, including greenhouse gases, released into the atmosphere.

Energy efficiency

Energy efficiency is a way of managing and restraining the growth in energy consumption. Something is more energy efficient if it delivers more services for the same energy input, or the same services for less energy input.

Energy logs

A cleaner burning fuel than firewood and other densified fire logs.

Engine control module

Controls the engine's performance, fuel efficiency and emissions; monitors the operation of the vehicle; and troubleshoots mechanical problems.

Engineered wood products

A variety of products required in mass timber construction and design (i.e., cross laminated timber) that generally involve lamination and compression of multiple layers of smaller pieces of wood to create large panels. The process creates a very strong panel that meets the safety requirements needed to build tall structures.

Environmental employment

Positions that directly or indirectly contribute to preserving or restoring environmental quality. For example, this may include jobs related to the production of goods or provision of services that help to: protect ecosystems and biodiversity; reduce the use of energy, materials, and water consumption in manufacturing processes; lower the carbon expenditure of industrial processes, or; minimize or altogether avoid generation of waste and pollution.

Environmental measurement apparatus

Equipment or instruments that assist in data collection involving the assessment of chemical, physical, or biological factors in the environment.

Ethanol

A renewable alcohol fuel made from plant material e.g., corn, sugar cane or grasses.

FC

Fuel cell

Fluoridation

The addition of fluoride in a public water supply to reduce tooth decay.

Flywheel

A rotating mechanical device that is used to store rotational energy.

Foams

Foams or biofoams are biopolymers made from plant materials that are biodegradable and may be industrially composted at high temperatures. They are durable and suitable for long-term use in virtually all technical and packaging applications.

FTE

Full-time equivalent

Fuel cell vehicle FC stack

A fuel cell FC stack is an assembly of individual membrane electrode assemblies that use hydrogen and oxygen to produce electricity in a fuel cell vehicle.

GIS

Geographic Information System

GPS

Global Positioning System

Green building certification

A process administered by a recognized body that approves a construction project as environmentally responsible and resource-efficient throughout a structure's life-cycle.

Greywater reuse system

A system that collects greywater from showers and sinks, for the purpose of filtering and purifying, for further non-potable uses e.g., toilet flushing or irrigation. It consists of a tank, a pump, a disinfection additive such as chlorine and a filtration component.

Greensand filtration

A specialized filtration process that removes iron, manganese and hydrogen sulphide from water.

Hot dry rock (HDR)

A type of geothermal energy resource that uses heat recovered from dry subsurface rocks to generate electricity.

HVAC

Heating, ventilation, and air conditioning

Hybrids

Vehicles containing both an electric motor and an internal combustion engine (ICE). The electric motor uses batteries charged from the grid, and which may be re-charged through energy conversion mechanisms while in operation. The ICE uses traditional fuels, e.g., gasoline or diesel.

ICE

Internal combustion engine

Industrial design and related services

Refers to the design of energy efficient technologies and products for market, or part of a contracted service for industries such as transportation, aerospace, commercial energy projects, etc.

Intelligent traffic control

Optimizing the performance of traffic signals for real-time traffic conditions and improving traffic flow, resulting in a reduction in idling time, traffic congestion and emissions from vehicles at intersections.

ISO

International organization for standardization

Leak detection

A device that detects the presence of gases in an area, often as part of a safety system. This type of equipment is used to detect a gas leak and interface with a control system so a process can be automatically shut down. Gas detectors can be used to detect combustible, flammable and toxic gases, and oxygen depletion.

Li-ion

Lithium-ion battery

Livestock precision feeding technology

Technology consisting of animal-specific data collection and automated feeding systems to conserve livestock feed inputs.

LNG

Liquefied natural gas (LNG) is natural gas that has been converted to liquid form.

Low emitting burner

High-efficiency burners e.g., low NOx and low SOx burners, that minimize the amount of pollutants produced during combustion.

Low rolling resistance tire

Designed to reduce rolling resistance, or the energy lost from drag and friction of a tire rolling over a surface, to improve fuel efficiency in vehicles.

Management systems

Software systems that employ artificial intelligence or rules based on process knowledge to control energy distribution.

Mass timber design

Mass timber design companies design and construct complete buildings using large, prefabricated engineered wood products such as cross laminated timber or glue-laminated timber in place of steel.

Microgrid solutions

Services that design and develop comprehensive microgrid solutions for energy infrastructure projects. A microgrid is a local energy grid with control capability that can disconnect from the traditional grid and operate autonomously.

Micro/ ultrafiltration

Membrane technologies used to treat drinking water.

Micro-screening

A water treatment technology to remove suspended solids, micro pollutants and to increase the efficiency of downstream treatment systems.

Mixer

Industrial mixers are able to blend combinations of solids, gases and liquids. Mixing is usually completed in either single-phase or multi-phase formats.

Modelling services

The use of specially designed energy modelling software and other building data to simulate a variety of building details during construction or renovation projects. Used to optimize roof and wall construction, lighting and power densities, domestic hot water usage, and heating and ventilation systems. Modifying variables e.g., outdoor and indoor temperature, solar orientation, humidity, energy costs, construction materials, and occupant levels allow the energy modeller to come up with different scenarios to optimize a building's design and meet energy efficiency objectives.

Nano-crystalline cellulose

Nano-structures made from pure cellulose. They may be used in coating, papermaking, biocide dispersion, or in composite products.

Nanofiltration

Nanofiltration is a water-softening membrane technology that removes most organic compounds, nearly all viruses, most natural organic matter and a range of salts from water.

NaNiCl

Sodium-nickel chloride batteries

NaS

Sodium-sulphur batteries

NiCd

Nickel-cadmium battery

NiMH

Nickel-metal hydride battery

NOx

Nitrogen oxides

Nuclear energy

The energy that is released through a nuclear reaction or radioactive decay process.

Nuclear island

The part of the nuclear power plant that incorporates all equipment, systems, installation and control, heating and ventilation and other relevant hardware installed within the reactor and reactor auxiliary buildings. Steam generators that transfer heat from the primary circuit within the reactor to a secondary circuit for power generation are included in the nuclear island.

Nuclear reactor

The heart of a nuclear power plant in which nuclear fission may be initiated and controlled in a self-sustaining chain reaction to generate energy or produce useful radiation.

pH

Potential of hydrogen

Phasor measurement unit

A phasor measurement unit (PMU) is a device which measures the electrical waves on a power grid to monitor and control load and detect faults.

Powder metallurgy, coatings, polishing, anodizing for fuel efficiency

Surface treatments used to improve the finish, durability and corrosion resistance of many components. Also used for restorative maintenance e.g., secondary to fuel efficiency. Metal powders can be used in additive manufacturing which has the potential to make parts lighter (therefore improving fuel efficiency).

Pumped hydro

A system for generating hydroelectric power for peak periods by pumping water from a lower to an upper reservoir during low-demand/off-peak periods e.g., charging. When required, the water flows back from the upper to the lower reservoir to produce electricity e.g., discharging.

Pyrolysis

Pyrolysis is the transformation of a carbon-rich substance into one or more substances e.g., syngas or biochar, through heating in the absence of oxygen.

Pyrolysis oil

A renewable liquid fuel derived from woody biomass via fast pyrolysis process.

R-2000

Energy efficient homes rating

Renewable diesel

Diesel fuel substitute made from renewable materials such as vegetable oil, waste, cooking oil, animal fat, fish oil or cellulosic feedstocks consisting of agriculture and forest biomass. It can be used in all modern diesel engines without requiring engine modifications.

Reverse osmosis

A water treatment process that uses pressure to move a liquid through a membrane, thereby removing ions of salt, calcium and chlorine or larger molecules such as bacteria, urea and glucose.

RFID

Radio-frequency identification

Self-healing grids

A monitoring solution for a more efficient energy grid. A self-healing grid is a system comprised of sensors, automated controls and advanced software that utilizes real-time distribution data to detect and isolate faults and to reconfigure the distribution network to minimize service disruptions.

Shredder

Equipment used to cut, shear, tear, slice, or rip apart materials into smaller pieces typically in a strip or chip-like output shape. Shredders may be used to process forestry and agricultural biomass to convert it into a more useable form for further biofuel or biomaterial processing.

Smart grid

Adaptions to a conventional power grid, allowing two-way communications, control and automation capabilities to make it more reliable, flexible, efficient, clean, safe and customer-friendly.

Smart inverter

Inverters that enable the integration of distributed photovoltaic power generation into the power grid.

SOx

Sulphur oxides

Storage systems

Includes above and underground types of storage systems. The tanks can be used for storage, mixing, or as vessels for chemical processes.

Super-conducting magnetic energy storage

Energy storage using a magnetic field created by the flow of direct current in a superconducting coil kept below its superconducting critical temperature.

Sustainable forestry services

Sustainable forestry service companies are forestry service companies who have policies in place which ensure they carefully manage forest resources to preserve and maximize the value of every harvest. Sustainable forestry service companies are certified by one of the three independent, third-party forest management organizations in Canada (Canadian Standards Association, Forest Stewardship Council, and Sustainable Forestry Initiative). A certified sustainable forestry service company meets the Government of Canada’s forest management laws and regulations and verifies the company’s responsible forest management practices. Certified companies practice a number of forest restoration or sustainable forestry management techniques such as planting new trees after each harvest, selective logging by removing only certain, mature trees while preserving a balanced forest ecosystem (not clear cutting) and allowing more time in between harvests so trees can mature to their full potential.

Syngas

Syngas, also called synthesis gas, is an intermediate product produced by gasification from biomass feedstocks. Syngas can then be converted into hydrogen, a variety of chemicals, fertilizers and liquid fuels, or used to generate electricity.

Thermal storage systems

Encompasses a wide range of technologies that allow thermal energy to be collected and stored for later use. Storage mediums include water, bedrock, deep aquifers, and phase-change materials.

Traffic management

Improving the flow of traffic through the use of data and design.

UAV/drone

An unmanned aerial vehicle (UAV) or drone is an aircraft designed to fly without a human operator on board. They are equipped with video and multispectral cameras, GPS receivers and advanced data collection and sensor technologies to perform agriculture-related monitoring.

UV

Ultraviolet

Ultrasonic detection

Ultrasonic-level measurement devices employ sound waves for detection of liquid levels.

Variable rate technology

Instrumentation and equipment used for varying the rates of application of fertilizer, pesticides and seeds as it moves across a field.

Vehicle emission monitoring

Technologies such as catalytic converters, exhaust gas recirculation, engine monitoring sensors, computer controls and feedback systems that aid in the reduction of greenhouse gases, volatile organic compounds, carbon monoxide and oxides of nitrogen.

Vehicle fleet management and logistics

Support services comprised of consulting, tools, products, and software designed for companies with fleets of commercial vehicles or trucks (excluding rentals) that help optimize fleet operations such as communication, tracking and routing, maintenance, and management of fuel consumption.

Washer

Refers to the washing step of biofuel refining where impurities are adsorbed using a material such as magnesium silicate. Purified biodiesel liquid is then separated from the solid dry wash adsorbent and filtered, resulting in clarified biodiesel.

Yield Sensors

Sensors used to aid the monitoring of yields within a field.

Reporting period information

Report information for this establishment's 12-month fiscal period (normal business year) ending between April 1st, 2024 and March 31st, 2025. Please indicate the reporting period covered by this questionnaire.

Activity sectors

Report goods manufactured as part of an environmental service provided under Service provider, and include the sales of related machinery, equipment, and products.

Total revenue

Total revenue is the sum of the value of sales (before royalties, taxes and other charges) and all other revenues, except contributions from owners.

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

Include:

• sales of all goods and services
• other operating revenue
• non-operating revenue.

Report in Canadian dollars.

Sales of goods

Report domestic and export sales of selected environmental goods or clean technology goods.

Include (where applicable):

• sales (domestic sales and export sales) of goods manufactured at a Canadian location
• sales of goods manufactured outside Canada and imported for sale

Exclude:

• federal, provincial and territorial sales taxes
• excise duties and taxes
• subsidies

Some goods listed may be used for more than one of the environmental functions listed. Report sales under the environmental function category that best reflects the ultimate use of your product.

Sales of environmental goods are defined as revenues derived from the sale of goods (cash or credits) falling within a business's ordinary activities. Sales should be reported net of excise and federal, provincial or territorial sales taxes.

For the purposes of this survey, clean technology can be considered to consist of any product, process, or service designed with the primary purpose of contributing to remediating or preventing any type of environmental damage.

Revenue from services

Report domestic and international revenues of selected environmental services or clean technology services.

Include (where applicable):

• revenues from goods sold as part of a service delivered (related machinery, products and equipment)
• domestic and international sales of services provided from a Canadian location.

Exclude:

• federal, provincial and territorial sales taxes
• excise duties and taxes
• subsidies

Sales of environmental and clean technology services are defined as amounts derived from the provision of environmental and clean technology services falling within a business's ordinary activities. Sales should be reported net of excise and federal, provincial or territorial sales taxes.

For the purposes of this survey, clean technology can be considered to consist of any product, process, or service designed with the primary purpose of contributing to remediating or preventing any type of environmental damage.

Thank you for your participation.