2025 Annual Survey of Logging Industries - Reporting Guide
Integrated Business Statistics Program (IBSP)
This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.
Help Line: 1-800-263-1136
Table of contents
- General information
- Guidelines
- Introduction
- Revenue
- Details of sales of goods and services
- Expenses
- Detailed information on energy and water costs or expenses
- Inventories
- Sales of logs, wood residue
- Purchases of raw materials and components to be used in the logging process
- Details on business locations
- How can I obtain data from Statistics Canada?
- Notification of intent to extract web data
General information
What is the Annual Survey of Logging Industries and why is it important?
The Annual Survey of Logging Industries is conducted every year by Statistics Canada to obtain important information on the logging sector of the Canadian economy. Logging establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Logging Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.
The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.
Businesses and governments depend on official statistics to make vital economic decisions. For example:
- the Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business
- businesses and associations use the survey results to:
- track their performance against industry averages
- evaluate expansion plans
- prepare business plans for investors
- adjust inflation-indexed contracts
- plan marketing strategies.
Why was I chosen to receive the Annual Survey of Logging Industries?
For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to the logging industry or region. Smaller businesses must also be sampled if there are only a limited number of businesses in a province or territory, to provide an accurate picture of an industry.
Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.
To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.
Your assistance in completing the enclosed survey is vital to the production of timely and accurate logging statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-263-1136.
Guidelines
General remarks
This guide provides details to help you complete the survey with more exact responses in the following sections.
- introduction
- revenue
- expenses
- sales of logs, wood residue
- purchases of raw materials and components to be used in the logging process
- details on business locations
- detailed information on energy and water costs or expenses
The data requested can generally be obtained from:
- the accounting records and financial statements (for profit centres) for your business unit
- your production and cost reports (for cost centres)
- your employment and payroll records
- other sources (e.g., your plant or production manager).
Introduction
Coverage
Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in the Details on this business's locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.
Note: A business unit is the smallest operating unit in your business that can report the following items:
- the value of sales
- the cost of materials and supplies purchased
- the cost of energy and water utility purchased
- the opening and closing inventories
- the number of employees and their salaries and wages.
Generally, a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.
If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.
If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).
If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-263-1136 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.
Reporting instructions
When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).
The contact person sections (one at the beginning of the questionnaire and one at the end) ask for the name of the designated business or organization contact as well as the person who was primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.
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 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, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.
The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.
Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.
If the current NAICS associated with this business or organization is not correct, please provide a brief description of the main activity and provide any additional information as requested.
Reporting period information
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2024 to April 30, 2025
- June 1, 2024 to May 31, 2025
- July 1, 2024 to June 30, 2025
- August 1, 2024 to July 31, 2025
- September 1, 2024 to August 31, 2025
- October 1, 2024 to September 30, 2025
- November 1, 2024 to October 31, 2025
- December 1, 2024 to November 30, 2025
- January 1, 2025 to December 31, 2025
- February 1, 2025 to January 31, 2026
- March 1, 2025 to February 28, 2026
- April 1, 2025 to March 31, 2026.
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2024 to September 15, 2025 (e.g., floating year-end)
- June 1, 2024 to December 31, 2024 (e.g., a newly opened business).
Revenue
a. Sales of logs, wood residue and manufactured products
Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities.
Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price. Sales should be reported 'Free On Board' (FOB) factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers (Note: FOB factory gate means truck gate if logger is using own truck and driver).
Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.
Note 1: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.
Note 2: If you are classified as a contract logger, the sales of logs and wood residue that result from logging services performed for another business unit that owns the stumpage rights should not be reported by you but by the business unit that owns the stumpage rights. You should only report the revenues from the logging service provided.
Include:
- sales of goods manufactured from own materials whether at this business unit, at other business units or affiliates of your firm, or at any other sub-contracted manufacturing plants located within Canada.
- sales of logs and wood residue harvested by your own employees or by contractors on behalf of your business unit should all be reported here
- contractors that harvest for clients on a fee or contract basis should report these as Revenue from logging service fees and/or custom work
- wood residue produced in the forest and not in a plant
- sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit
- amounts received from progress billings
- transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).
Exclude:
- transfers into inventory and consignment sales
- shipping charges by common or contract carriers
- discounts and returns
- federal, provincial and territorial sales taxes, and excise duties and taxes
- sales of goods purchased for resale, as is
- revenue from repair work
- revenue from logging service fees and/or custom work
- revenue from stumpage sales.
b. Revenue from stumpage sales
Please report any revenue earned from stumpage sales during the reporting period.
c. Sales of goods purchased for resale, as is
Report sales of logs purchased and disposed of as logs with no further processing (for example processing includes: drying, scaling, grading, etc.).
Exclude:
- transfers into inventory and consignment sales
- shipping charges by common or contract carriers
- discounts and returns
- federal, provincial and territorial sales taxes and excise duties and taxes
- logging operations must not report sales of logs and wood residue here, regardless of who harvests (report at question a).
d. Revenue from repair work
Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client's facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.
Exclude:
- shipping charges by common or contract carriers
- discounts
- federal, provincial and territorial sales taxes, and excise duties and taxes.
e. Revenue from logging service fees and/or custom work
Logging service, comprises manufacturing or logging work undertaken to the specifications of a client (or other business unit or an affiliate of your firm). Your business unit has only provided labour to a client but this client owns the product(s) and materials involved (e.g., contract logging) whether the client is Canadian or from abroad.
Exclude:
- shipping charges by common or contract carriers
- discounts
- federal, provincial and territorial sales taxes, and excise duties and taxes.
f. other sales – specify
Include sales of goods and services not specified elsewhere (e.g., log hauling).
Exclude:
- revenue from rental and leasing. Report under Other revenue (g)
- commissions. Report under Other revenue (h)
- revenue from royalties, franchise and licensing fees. Report under Other revenue (j)
- revenue from interest and dividends. Report under Other revenue (k or l)
- subsidies/grants. Report under Other revenue (i)
Total sales of goods and services
Sum of a. to f.
g. Rental and leasing
Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance, excluding HST/GST. Rental expenses should not be subtracted from rental revenues.
Include:
- revenue from rental or leasing of manufactured products made by your business unit
- revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases)
- revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.
Exclude:
- finance charges from financing and sales leases
- revenue from intellectual property (for example, patents, trademarks, copyrights).
h. Commissions
Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – Compensation could also be reported under this item (e.g., compensation for collecting sales tax).
i. Subsidies (including grants, donations and fundraising)
Include:
- non-repayable grants, contributions and subsidies from all levels of government
- revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
j. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent. Royalties paid by your business unit should not be subtracted from royalty revenues.
Include:
- revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals. Examples are motion pictures, computer programs, etc.
- revenues from franchise fees
- revenues from licensing agreements.
k. Dividends
Dividend expenses should not be subtracted from dividend revenues.
Include:
- dividend income
- dividends from Canadian sources
- dividends from foreign sources
- patronage dividends.
Exclude dividends from capital investment from affiliates.
l. Interest
Interest expenses should not be subtracted from interest revenues.
Include:
- investment revenue
- interest from foreign sources
- interest from Canadian bonds and debentures
- interest from Canadian mortgage loans
- interest from other Canadian sources.
Exclude equity income from investments in subsidiaries or affiliates.
m. Other revenue - specify
Include amounts not included in questions a. to l. above such as:
- revenue from warranties
- placement fees for displaying items on websites, store windows, catalogues
- revenue from shipping and handling charges that are not included in the price of the merchandise
- deposit service income, credit service income and card service income
- lodging and boarding revenue in the logging industry
- revenue from secondary activities (e.g., cafeterias and lunch counters)
- revenue from outside installation or construction work not related to your own products.
Total other revenue
The sum of sub-questions g. to m.
Total revenue
The sum of "Total sales of goods and services" and "Total other revenue".
Details of sales of goods and services
2. Cost centre
A cost centre is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a logging department, and a sales department. Each department could be a cost centre. Cost centres do not directly report revenues as these are reported by another part of the company such as a head office.
3. Valuation of sales
Please indicate whether you will report at final selling price or any alternate valuation.
- If you are a single business unit firm, sales must be reported at your final selling price.
- If you are part of a multi-business unit firm:
- sales to your firm's non-logging or non-manufacturing business units must be reported at your final selling price.
- sales to your firm's logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value).
Expenses
a. Purchases of raw materials and components
Please report the laid-down cost 'Free On Board' (FOB) factory gate, but excluding HST/GST for all raw materials and components purchased for your logging process.
Include:
- shipping charges by common carrier or contract carriers
- freight in and duty
- fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).
Exclude:
- federal provincial and territorial sales taxes and excise duties and taxes
- purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing)
- purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.)
- change in inventories.
b. purchases of goods for resale, as is
Please report the laid-down cost of goods purchased for resale in the same condition as purchased ('Free On Board' (FOB) factory gate, but excluding HST/GST), i.e., without further manufacturing or processing.
Include:
- shipping charges by common carrier or contract carriers
- freight in and duty.
Exclude:
- federal provincial and territorial sales taxes and excise duties and taxes
- change in inventories.
c. Stumpage fees
Business units undertaking logging operations on Crown land must pay "stumpage fees" for harvested logs.
Employment costs and expenses
Total salaries, wages and commissions
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) for this reporting period. Amounts reported should be gross, before any deductions at source.
Include:
- overtime payments
- vacation pay
- payments to casual labour
- directors' pay
- bonuses (including profit sharing)
- commissions paid to regular employees such as your logger's agents
- taxable allowances (e.g., room and board, gifts such as air tickets for holidays)
- retroactive wage payments
- stock options awarded to employees (the amount for which you have entered a "code 38" on the employees' T4 and which is included in box 14 – value according to CRA rules)
- any other allowance forming part of the employee's earnings
- payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees
- severance pay.
Exclude:
- deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a "code 53" on the employee's T4 and which is excluded from box 14)
- amounts paid out to other business units for employment costs only
- monies withdrawn by working owners and partners of unincorporated business units
- directors' fees or distribution of profits to shareholders of incorporated business units
- cost/expenses for outside subcontracted employees (report these amounts at question 8g. – Subcontracts)
- cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 8y. – All other costs and expenses).
d. Direct labour
Please report gross salaries of workers.
Include employees engaged in:
- packing, handling, warehousing
- repair and maintenance, janitorial
- watchmen
- foremen doing work similar to their employees
e. Indirect labour (administrative and selling/operating)
Please report gross salaries of workers. Do not include workers that are not on your business unit's payroll.
Include:
- executives, administrators and office staff
- sales staff
- food service staff
- building construction and major renovation staff (when work is chargeable to fixed asset accounts)
- machinery and equipment repair staff (when work is chargeable to fixed asset accounts).
f. Employee benefits
Please report expenses related to the employer portion of employee benefits.
Include:
- payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans)
- contributions to provincial and territorial health and education payroll taxes (applicable to your business unit)
- workers' compensation (provincial or territorial) applicable to your business unit
- employer portion of EI premiums
- association dues paid by the employer
- all other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.
Exclude employee portions of employee benefits (i.e., deductions from pay).
g. Subcontracts
Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called 'custom basis.' Subcontract expense only refers to work hired out for production towards the company's outputs.
Include:
- commissions paid to non-employees
- any amount you pay to any other business units, firms, or individuals for work done on materials you own
- custom work and contract work
- subcontract and outside labour
- hired labour.
Exclude:
- research and development subcontracts (report these amounts at question 8h. – Research and development fees)
- salaries and wages paid to employees
- payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees)
- cost of materials
- cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 8y. – All other costs and expenses)
- repairs and maintenance services (report these amounts at question 8q. - Repair and maintenance).
h. Research and development fees
Please report paid activities (purchased or subcontracted) conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
Exclude own labour costs (included in Salaries, wages and commissions).
i. Professional and business fees
Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).
Include:
- legal services
- accounting and auditing fees
- education and training fees
- appraisal fees
- management and administration fees
- property management fees
- information technology (IT) consulting and service fees (purchased)
- data processing service fees
- architectural fees
- engineering fees
- scientific and technical service fees
- other consulting fees (management, technical and scientific)
- veterinary fees
- fees for health services
- payroll preparation fees
- all other professional and business service fees.
Exclude:
- service fees paid to Head Office and other business units not included in this questionnaire (report these amounts at question 8y. – All other costs and expenses)
- the cost of in-house activities undertaken by your own staff.
j. Energy and water expenses
Please report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.
Include:
- diesel, fuel wood, natural gas, oil and propane
- sewage.
Exclude:
- energy expenses covered in your rental and leasing contracts
- telephone, Internet and other telecommunication
- vehicle fuel (report these amounts at question 8y. – All other costs and expenses)
- raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g., crude oil to be refined into gasoline) or for any other non-energy purpose (report these amounts at question 8a. –Purchases of raw materials and components).
k. Office and computer related expenses
Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.
Include:
- office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
- postage and courier fees (used in the day-to-day office business activity)
- memory storage devices and computer upgrade expenses
- data processing expense (equipment, software and software licenses).
Exclude telephone, Internet and other telecommunication expenses (report these amounts at question 8l. – Telephone, Internet and other telecommunication).
l. Telephone, Internet and other telecommunication
Include:
- telephone, fax, cellular phone, or pager services for transmission of voice, data or image
- Internet access charges
- purchased cable and satellite transmission of television, radio and music programs
- wired telecommunication services
- wireless telecommunication services
- satellite telecommunication services
- large bandwidth services to send/receive digital works
- online access services
- online information provision services.
m. Business taxes, licenses and permits
This item comprises the cost of various licenses and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).
Include:
- property taxes paid directly and land transfer taxes
- business taxes
- vehicle license and/or registration fees
- beverage license fees
- trade license fees
- professional license fees
- all other license fees
- lot levies
- building permits and development charges
- other property/business licenses or permits not specified above.
Exclude:
- property taxes covered in your rental and leasing expenses
- corporate income taxes
- stumpage fees (report these amounts at question 8o. – Crown charges).
n. Royalties, franchise fees and memberships
Include:
- amounts paid to holders of patents, copyrights, performing rights and trademarks
- gross overriding royalty expenses and direct royalty costs
- resident and non-resident royalty expenses
- membership fees
- franchise fees.
Exclude stumpage fees (report these amounts at question 8o. Crown charges).
o. Crown charges (for logging, mining and energy industries only)
Include:
- Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees
- federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
p. Rental and leasing (land, buildings, equipment, vehicles, etc.)
Include:
- lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
- only operating leases (as opposed to leases that can be capitalized)
- motor vehicle rental and leasing expenses (without driver)
- furniture and fixtures
- computer, machinery and equipment rental expenses (without operator)
- storage expense
- studio lighting and scaffolding
- road and construction equipment rental
- fuel and other utility costs covered in your rental and leasing contracts.
Exclude rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these amounts at question 8y. – All other costs and expenses).
q. Repair and maintenance
This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.
Include:
- waste removal services, hazardous and non-hazardous
- janitorial and cleaning services
- sweeping and snow removal services
- costs related to materials, parts and external labour associated with the following expenses: buildings and structures, machinery and equipment, motor vehicles, security equipment and other goods (except fabricated metal products or furniture repair services).
Exclude:
- salaries (report these amounts at question 8d, e, f. – Employment costs and expenses)
- property management fees (report these amounts at question 8i. – Professional and business fees)
- repair and maintenance expenses that are included in any payment to a head office.
r. Amortization and depreciation
Please report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.
Include:
- direct cost depreciation of tangible assets and amortization of leasehold improvements
- amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee)
- amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).
s. Insurance
Insurance recovery income should be deducted from insurance expenses.
Include:
- accident and health insurance services
- life insurance and individual pension services
- asset insurance services, including property and motor vehicle
- general liability insurance services
- executive life insurance
- bonding, business interruption insurance and fire insurance
- all other insurance services not elsewhere specified.
Exclude:
- payments on behalf of employees which are considered to be taxable benefits (report these at Employee benefits)
- premiums paid directly to your head office (report these amounts at question 8y. – All other costs and expenses).
t. Advertising, marketing, promotion, meals and entertainment
Include:
- advertising planning and creating services
- newspaper advertising and media expenses
- catalogues, presentations and displays
- trade fairs and exhibition organization services
- tickets for theatre, concerts and sporting events for business promotion
- fundraising expenses
- meals, entertainment and hospitality purchases for clients
- other advertising services.
u. Travel, meetings and conventions
Include:
- travel expenses
- rental services of passenger cars, buses and coaches with operator
- meeting and convention expenses, seminars
- passenger transportation (airfare, bus, train, etc.)
- accommodations (hotel and motel lodging)
- travel allowance and meals while travelling
- travel agency services
- taxi services
- meal and beverage services for consumption on the premises
- other travel expenses.
v. Financial service fees (bank charges, transaction fees, etc.)
Include:
- explicit service charges for financial services
- credit and debit card commissions and charges
- collection expenses and transfer fees
- registrar and transfer agent fees
- security and exchange commission fees
- other financial service fees.
Exclude interest expenses (report these amounts at question 8w. – Interest expense).
w. Interest expense
Please report the cost of servicing your company's debt such as interest and bank charges, finance charges, interest payments on capital leases and amortization of bond discounts.
Include (interest on):
- short-term and long-term debt
- bonds and debentures
- mortgages.
Exclude:
- dividends paid to term and retractable preferred shares
- debt issue expenses, including their amortization.
x. Bad debt, loan losses, donations, political contributions and inventory writedown
Include:
- charitable donations and political contributions
- bad debt expense
- loan losses
- provisions for loan losses (minus bad debt recoveries)
- inventory adjustments.
y. All other costs and expenses
Including intracompany expenses.
Include:
- production costs
- vehicle fuel expenses
- pipeline operations, drilling, site restoration costs
- gross overriding royalty
- other producing property rental costs
- well operating, fuel and equipment costs
- other lease rental costs
- other direct costs
- equipment hire and operation costs
- log yard expense, forestry costs, logging road costs
- overhead expenses allocated to costs of sales
- cash over/short (negative expense)
- reimbursement of parent company expenses
- warranty expenses
- recruiting expenses
- general and administrative expenses
- interdivisional expenses
- interfund transfers (minus expense recoveries)
- exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses)
- safety supplies
- cafeteria supplies
- materials, components and supplies for installation and construction that is not related to own product
- all other supplies, material and components not elsewhere specified
- variance
- all other expenses not reported elsewhere.
Exclude items related to expenditures in prior periods.
Total expenses
Sum of a. to y.
Detailed information on energy and water costs or expenses
Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)
Include transportation costs, duties, etc. which form part of the laid-down cost at your business unit.
Exclude any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).
a. Electricity
Please report the delivered cost of purchased electricity.
b. Gasoline
The cost of purchased gasoline includes that used for all plant operations.
Exclude fuel for motor vehicle use.
c. Light fuel oil
Please report the total value of purchased light fuel oil for this reporting period.
Include:
- all distillate type fuels for power burners
- fuel oil no. 2 (heating oil no. 2)
- fuel oil no. 3 (heating oil no. 3)
- furnace fuel oil
- gas oils
- light industrial fuel.
d. Heavy fuel oil
Please report the total value of purchased heavy fuel oil for this reporting period.
Include:
- all grades of residual type fuels for steam or diesel engines (non-vehicle use)
- Bunker B and Bunker C
- fuel oils no. 4, 5 and 6
- residual fuel oil.
e. Diesel fuel
Please report the total value of purchased diesel fuel for the current reporting period.
Exclude fuel for motor vehicle use.
f. Liquefied petroleum gas (e.g., propane, butane)
Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.
Exclude fuel for motor vehicle use.
g. Natural gas
Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.
Exclude fuel for motor vehicle use.
h. Coal
Please report the total value of purchased coal for this reporting period.
i. Water Utilities
Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.
j. Other energy and water expenses - specify
Please report the total value of all other purchased energy types not specified elsewhere (e.g., steam, oxygen or hydrogen).
Total energy and water expenses
sum of a. to j.
Inventories
Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own logging or manufacturing process and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.
Include:
- inventory at the logging processing location, manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit
- inventory in transit in Canada
- inventory held on consignment in Canada.
Exclude:
- goods owned and held in inventory abroad
- any goods held on consignment for others.
a. Raw materials and components
Include:
- materials and components to be used in the logging or manufacturing process
- fuel purchased to be used as an input into the logging or manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline)
- non-returnable containers and other shipping and packaging materials.
Exclude any raw material intended for resale in the same condition as purchased.
b. Goods and work in process
Include:
- partially completed goods
- the value of work done on goods accounted for under progress billing for which no payment has been received.
c. Finished goods manufactured
Include:
- logs, wood residues and manufactured products
- goods of own manufacture from your business unit.
d. Goods purchased for resale, as is
Include all goods which are purchased for resale without further processing by your business unit.
Exclude components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report at question 8a.).
e. Other inventories – specify
Include all other inventory of materials used in your logging process but not included in the above categories.
Total inventories
(sum of questions a. to e.)
Sales of logs, wood residue
This section provides a product level breakdown of the total reported in question 1a. Sales of goods manufactured in the Revenue section. Please report the value of sales (in thousands of Canadian dollars) for each product manufactured by your operations, using the products listed in this section or by adding additional products as needed.
Products are classified according to the North American Product Classification System (NAPCS) Canada 2022, Version 1. For the purposes of this survey collection, a variant of the NAPCS classification is applied. Please refer to the link below for detailed descriptions and examples associated with each product.
The product list is based on your past responses and/or industry trends. If you do not sell a product, select "No" and move to the next one. If you sell products not listed in this section, please select "Yes" to Question 16, add a clear description, and enter the amounts in the following question(s).
Here are some examples of a detailed and precise description:
- pine plywood
- cold-rolled steel
- thermoplastic polyethylene resins
For each product, report sales net of:
- shipping charges by common or contract carriers
- discounts
- sales allowances
- return sales
- sales taxes
- excise duties and taxes.
Note: If you are classified as a contract logger, the sales of logs and wood residue that result from logging services performed for another business unit that owns the stumpage rights should not be reported by you but by the business unit that owns the stumpage rights. You should only report the revenues from the logging service provided (in question 1e).
Exclude shipping charges by contract or common carrier if possible, for each product class.
Purchases of raw materials and components to be used in the logging process
This section requests a breakdown, by product, of the total reported at 8a. "Purchases of raw materials and components". Please report the cost of raw materials for each individual product used in logging operations.
Products are classified according to the North American Product Classification System (NAPCS) Canada 2022, Version 1. For the purposes of this survey collection, a variant of the NAPCS classification is applied. Please refer to the link below for detailed descriptions and examples associated with each product.
The product list is based on your past responses and/or industry trends. If you do not buy a product, select "No" and move to the next one. If you sell products not listed in this section, please select "Yes" to Question 25, add a clear description, and enter the amounts in question 26.
Here are some examples of a detailed and precise description:
- pine plywood
- cold-rolled steel
- thermoplastic polyethylene resins
For each product, report purchases net of:
- shipping charges by common or contract carriers
- discounts
- sales allowances
- return sales
- sales taxes
- excise duties and taxes.
In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).
Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.
Note: If you are involved in contract logging, manufacturing services or custom work, the raw materials and components used in these processes that are owned by the business to which you are providing a service should not be reported here.
Include:
- semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers
- any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.
Exclude fuel used for energy purposes (e.g., for office or plant heating). These energy items should be reported in the "Detailed information on energy and water costs or expenses" section.
Details on business locations
General guidelines
This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).
The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit. Ancillary units are those not directly engaged in the manufacturing process but that offer support activities to your business unit (e.g., warehouses, sales offices).
Please indicate if any locations are no longer part of your business unit and should be deleted from the list.
If there are any locations not listed, please provide information on these. Include any additional ancillary units, such as warehouses and sales offices, that are not directly engaged in manufacturing activities.
Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).
Labour expenses
Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.
Direct labour
Please report gross salaries. Include wages for employees engaged in:
- logging and forestry support
- packing, handling, warehousing
- repair and maintenance, janitorial
- watchmen
- foremen doing work similar to their employees
- erection/installation by own business unit when an extension of your manufacturing operations.
Indirect labour (administrative and selling/operating)
Please report gross salaries. Do not include workers that are not on your payroll.
Include salaries for:
- executives, administrators and office staff
- sales staff
- food service staff
- building construction and major renovation staff (when work is chargeable to fixed asset accounts)
- machinery and equipment repair staff (when work is chargeable to fixed asset accounts).
Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)
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Data from the Annual Survey of Logging Industries
E-mail address: infostats@statcan.gc.ca
2025 Annual Survey of Logging Industries
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