Why are we conducting this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
• establishing government programs to assist businesses
• assisting the business community in negotiating contracts and collective agreements
• supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
• indexing social benefit programs and determining tax brackets
• enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

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

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

Business or organization and contact information

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

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

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.

• Legal name
• Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

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

• First name
• Last name
• Title
• Preferred language of communication
  • English
  • French
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code
• Country
  • Canada
  • United States
• Email address
• Telephone number (including area code)
• Extension number (if applicable)
  The maximum number of characters is 10.
• Fax number (including area code)

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

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

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

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

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 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.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

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

Main activity

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

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

• Yes
  • When did the main activity change?
  • Date
• No

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

Select this business or organization's activity sector (optional)

• Farming or logging operation
• Construction company or general contractor
• Manufacturer
• Wholesaler
• Retailer
• Provider of passenger or freight transportation
• Provider of investment, savings or insurance products
• Real estate agency, real estate brokerage or leasing company
• Provider of professional, scientific or technical services
• Provider of health care or social services
• Restaurant, bar, hotel, motel or other lodging establishment
• Other sector

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

Main activity

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

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

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2019 and March 31, 2020.

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

• May 1, 2018 to April 30, 2019
• June 1, 2018 to May 31, 2019
• July 1, 2018 to June 30, 2019
• August 1, 2018 to July 31, 2019
• September 1, 2018 to August 31, 2019
• October 1, 2018 to September 30, 2019
• November 1, 2018 to October 31, 2019
• December 1, 2018 to November 30, 2019
• January 1, 2019 to December 31, 2019
• February 1, 2019 to January 31, 2020
• March 1, 2019 to February 28, 2020
• April 1, 2019 to March 31, 2020.

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

• September 18, 2018 to September 15, 2019 (e.g., floating year-end)
• June 1, 2019 to December 31, 2019 (e.g., a newly opened business).

• Fiscal year start date
• Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other
  • Specify reason the reporting period does not cover a full year

Additional reporting instructions

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

For example, an amount of $763,880.25 should be reported as:

$764,000

I will report in the format above

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)

Report net of returns and allowances.

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. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. 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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

• non-repayable grants, contributions and subsidies from all levels of government
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

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.

f. Dividends

Include:

• dividend income
• dividends from Canadian sources
• dividends from foreign sources
• patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

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.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions

a. to g.

Total revenue

The sum of sub-questions a. to h.

E-commerce

The following questions are about e-commerce activities.

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's total revenue?

Include:

• sales of goods and services
• rental, leasing and property management
• commissions
• subsidies, grants, donations, fundraising and sponsorships
• royalties
• rights
• licensing and franchise fees
• dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

• Yes
• No

3. Of the [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app

Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps, including Apple's App Store, Google Play or Blackberry App World).

Company website Include sales through a browser-based website where your organization maintains control of the content.

Third-party website Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia or Etsy).

Electronic Data Interchange (EDI)

A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other
  • Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other
  • Specify the other reasons

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include:

• cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
• freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

b1. 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) before deductions for this reporting period.

Include:

• vacation pay
• bonuses (including profit sharing)
• employee commissions
• taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
• severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

• health plans
• insurance plans
• employment insurance
• pension plans
• workers' compensation
• association dues
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
• contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.

Include:

• hired casual labour and outside contract workers
• custom work and contract work
• subcontract and outside labour
• hired labour.

d. Research and development fees

Expenses from activities 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.

e. Professional and business fees

Include:

• legal services
• accounting and auditing fees
• consulting fees
• education and training fees
• appraisal fees
• management and administration fees
• property management fees
• information technology (IT) consulting and service fees (purchased)
• architectural fees
• engineering fees
• scientific and technical service fees
• other consulting fees (management, technical and scientific)
• veterinary fees
• fees for human health services
• payroll preparation fees
• all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

Utility expenses related to operating your business unit 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 telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

• internet
• telephone and telecommunications
• cellular telephone
• fax machine
• pager.

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. 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
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

• travel expenses
• meeting and convention expenses, seminars
• passenger transportation (e.g., airfare, bus, train)
• accommodations
• travel allowance and meals while travelling
• other travel expenses.

r. Financial services

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 at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
• amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

Report your gross revenue from the rental and/or operating lease of the following commercial and industrial machinery and equipment (without operator).

Include payments for lease contracts in which the lessor is responsible for maintenance.

Industry characteristics

Please exclude any federal, provincial or territorial sales tax collected for remittance to a government agency.

Sales

Operating leases typically meet certain criteria:

• rental and leasing agreements finance the acquisition of equipment and machinery for less than their useful economic life
• the lessee can return the machinery and equipment at the end of the lease term without further obligation to the lessor
• operators for the machinery and equipment are not provided to the lessee (this does not include repair and maintenance or training services offered by the lessor).

Sales revenues from other types of rental and lease agreements including capital (direct financing) and sales type leases should be reported at Revenue from capital leases.

a. Revenue from rental and/or operating lease agreements for computers and peripherals

Include renting and leasing of computer hardware and peripherals such as printers, modems, scanners, etc.

Exclude:

• leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories (report at Revenue from capital leases)
• renting and/or leasing residential furniture (report at Other)
• renting and/or leasing consumer electronics and appliances (report at Other)

b. Revenue from rental and/or operating lease agreements for other office machinery and equipment (e.g., office furniture)

Include renting and leasing of:

• business machines such as photocopiers, fax machines, and telecommunication systems
• office furniture.

Exclude:

• leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories (report at Revenue from capital leases)
• renting and/or leasing residential furniture (report at Other)
• renting and/or leasing consumer electronics and appliances (report at Other)

c. Revenue from rental and/or operating lease agreements for machinery and equipment for transportation (e.g., air, rail and water transportation)

Include renting and leasing of:

• airplanes and helicopters without pilots
• chartering of commercial boats (e.g., steamships, tugboats, etc.) without operator
• railway car leasing (except financial).

Exclude:

• leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories (report at Revenue from capital leases)
• renting and/or leasing air, rail and water transportation equipment with operator
• renting and/or leasing pleasure boats (report at Other)
• renting and/or leasing automobiles or trucks (report at Other)

d. Revenue from rental and/or operating lease agreements for heavy machinery and equipment (e.g., for agriculture, construction, forestry, mining, oil and gas extractions, etc.)

Include renting and/or leasing of:

• heavy machinery and equipment
• oil field and oil well drilling machinery and equipment
• scaffolding (including mobile platforms)
• construction forms
• pallets and shipping containers.

Exclude:

• leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories (report at Revenue from capital leases)
• renting and/or leasing heavy machinery and equipment with operator.

e. Revenue from rental and/or operating lease agreements for other commercial and industrial equipment (e.g., materials handling, manufacturing, machine tools, power generation, intermodal containers, medical equipment, audio-visual and theatrical equipment, vending machines, etc.)

Include renting and leasing of:

• construction and temporary road signs
• communications equipment (e.g., mobile radio systems and public address systems)
• diesel generators
• garbage dumpsters
• industrial trucks and other types of materials handling machinery and equipment
• industrial machinery and equipment
• lottery terminal equipment
• medical equipment
• metalworking machinery and equipment
• motion picture equipment rental (including studio property rental)
• offshore tool rental
• painting equipment
• plumbing equipment
• restaurant equipment
• sawmill equipment and machinery
• sound and lighting machinery and equipment
• textile machinery and equipment
• theatrical equipment and scenery (except costumes)
• vending and other types of coin-operated machines (e.g., washing machines)
• welding equipment
• woodworking equipment.

Exclude:

• leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories (report at Revenue from capital leases)
• renting and/or leasing commercial and/or industrial machinery and equipment with operator
• renting and/or leasing automobiles or trucks (report at Other)

f. Revenue from capital (financial) leases

This question refers to revenue from providing capital (financial) or sales type leases. Typically, a capital lease is used to finance machinery and equipment for the major part of its economic life.

During the lease contract, the lessee is responsible for maintenance, interest and principle. After the lease period is over, ownership of the machinery and equipment is transferred to the lessee.

g. Labour charged to customers for repair and maintenance services

Include revenue from the labour associated with installation and set-up fees.

Exclude parts and materials charged to customers (report at Sales or merchandise and other items).

h. Sales of merchandise

Include:

• sales of new machinery and equipment
• sales of other non-rental items
• sales of food and beverages.

Exclude disposal of previously rented and/or leased equipments (report at Net gains or losses from disposal of previous rented and/or leased equipment).

k. Commissions revenue

Include commissions earned from the sale of insurance, etc.

l. Other sales

Include:

• other types of machinery and equipment rental (e.g., automobiles and trucks, consumer goods)
• delivery and freight revenue
• building, shop and land rental revenue
• interest revenue
• bad debt recoveries
• miscellaneous service rental.

Details on Purchased Services

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouse/distribution centres.

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

• Yes
• No

2. What was the revenue received from clients outside Canada?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

Revenue received (CAN$ '000)

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

Payments made (CAN$ '000)

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

• Strike or lock-out
• Exchange rate impact
• Price changes in goods or services sold
• Contracting out
• Organizational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business or business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of business or business units
• Other
  • Specify the other changes or events:
• No changes or events

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is the provided given names and the provided family name the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

2. Do you have any comments about this questionnaire?

Total income: The sum of net operating income and off‑farm income of each taxfiling member of a family involved in a single farm, either a single unincorporated farm or a single incorporated farm.

Off-farm income: The sum of employment income, investment income, pension income, and total other income.

Employment income: The sum of wages and salaries and net non-farm self-employment income.

Wages and salaries: The sum of gross wages and salaries before deductions (including commission income) as per T4 slips, and other employment income such as tips and gratuities. Total wages and salaries also includes tax-exempt employment income earned on an Indian reserve.

Net non-farm self-employment income: Business income, professional income, commission income and fishing income, on a net basis. The net income is the amount reported after expenses and costs are deducted from the gross income.

Investment income: The sum of net rental income, net limited partnership income, the amount of dividends actually received from taxable Canadian corporations (excluding dividends received from the farming corporations), and interest and other investment income.

Pension income: Old Age Security pension, Canada or Quebec Pension Plan benefits, other pensions and superannuation, and net federal supplements. Since 2007, spouses or common-law partners may jointly elect to split pension income. To avoid double-counting, the amount reported by the pension transferee is not included in the estimates, as the full pension amount has been reported by the pensioner.

Total other income: The sum of government social transfers (excluding pension amounts) and other income.

Government social transfers (excluding pension amounts): Employment Insurance and other benefits, Workers' compensation benefits, social assistance payments, Canada Child Tax Benefit (CCTB), Universal Child Care Benefit (UCCB) and provincial family benefits. Both the CCTB and UCCB ended in June 2016 and were replaced by the Canadian Child Benefit (CCB).

Other income: Registered disability savings plan (RDSP) income, taxable amount of support payments received, items reported on line 130 of the T1 tax return such as scholarships, fellowships and bursaries, lump-sum payments from pensions and deferred profit-sharing plans received when leaving a plan, retiring allowances (severance pay), death benefits (other than CPP or QPP death benefits), withdrawals from AgriInvest account (Fund 2) by unincorporated operators, and other income (such as registered education savings plan income and training allowances). Registered retirement savings plan (RRSP) income of people aged 65 or older is also included.

Net operating income: The profit or loss of the farm operation measured by total operating revenues minus total operating expenses, excluding capital cost allowance or amortization of tangible assets, the value of inventory adjustments and other adjustments for tax purposes. The net operating income of the farm is multiplied by the family's share in the corporation or the partnership. The net operating income is also equal to the sum of net program payments and net market income.

Net program payment: Program payments and insurance proceeds after deducting stabilization levies or fees (government levies).

Net market income: Total operating revenues minus total operating expenses minus net program payments.

Total income adjusted for capital cost allowance (CCA) or amortization of tangible assets: The sum of net operating income adjusted for capital cost allowance or amortization of tangible assets and off-farm income of each taxfiling member of a family involved in a single farm, either a single unincorporated farm or a single incorporated farm.

Adjustment for capital cost allowance (CCA) or amortization of tangible assets: The amount of the adjustment for capital cost allowance or amortization of tangible assets.

Capital cost allowance (CCA): A tax term for depreciation used to define the portion of the cost of the depreciable property, such as equipment and buildings, that is tax-deductible. After the calculation of the capital cost allowance, farmers may deduct any amount up to the maximum allowable.

Amortization of tangible assets: Includes amortization of leasehold improvements and amounts referred to as depreciation. Depreciation is a term used to define the loss in value of an asset over its estimated life due to wear and tear and obsolescence.

Net operating income adjusted for capital cost allowance (CCA) or amortization of tangible assets: The net operating income minus the adjustment for capital cost allowance or amortization of tangible assets. The net operating income of the farm adjusted for CCA or amortization of tangible assets is multiplied by the family's share in the corporation or the partnership.

Net market income adjusted for capital cost allowance (CCA) or amortization of tangible assets: Total operating revenues minus total operating expenses including capital cost allowance or amortization of tangible assets minus net program payments.

Terms and conditions

Use of tabulation tool

Persons using Real Time Remote Access (RTRA) may not use it for any other purpose except that which was agreed upon in the application.

Use of information

The Statistics Canada Open Licence governs the use of information produced by Statistics Canada and provided to the researcher through the tabulation tool.

The researcher understands that any contravention of the terms and conditions or the Statistics Canada Open Licence will result in access being revoked for an indeterminate period of time. The organization sponsoring the researcher may also be subject to revocation of their access.

The fees for an annual RTRA subscription are as follows:

• A subscription has a base cost of $10,000 per year, which includes 10 user accounts.
• Additional user accounts can be added to the annual subscription at a rate of:
  • $2,000 per account (per year), OR
  • $10,000 for an additional 10 accounts (per year).

The annual subscription runs from April 1st to March 31st. Organizations can subscribe at any time of the year at a prorated fee.

* plus applicable taxes

Administrative data

Statistics available – Frequencies

Crowdsourcing data

Statistics available – Proportions

Social data

Statistics available – All