Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2019 Biannual Potato Area and Yield Survey - June. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

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

Help Line: 1-877-949-9492 or TTY 1-855-382-7745

Table of contents

A - Reporting instructions

  • Report dollar amounts in Canadian dollars.
  • Exclude sales tax.
  • When precise figures are not available, please provide your best estimates.

B - Definitions

Legal Name

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

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

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

Operating Name

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

Current main activity of the business or organization

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

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

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

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

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

C - Question 1

Did you sell any potatoes in the 2018 crop year?

Crop Year

The period of time between one year's harvest to the next.

For most provinces, the crop year is from August to the following July.

However, in British Columbia, they could harvest potatoes as early as June so their crop year could run from June to the following May.

D - Question 2

For the 2018 crop year, what was the quantity of potatoes sold and the total value received?

The following are for the quantity of potatoes sold and the total value received for the 2018 crop year.

Exclude any potatoes purchased for re-sale.

Report the total value received after any deductions or bonuses.

Report total value received taking into account all grades.

Table stock potatoes

Potatoes that are sold in bulk or in bags to be eaten fresh.

Seed potatoes

Potatoes that are planted the following spring to produce the next fall's crop of potatoes.

Processing potatoes

Potatoes that are converted to french fries, instant mashed potatoes, potato chips or starch.

Hundredweight/CWT

Pronounced hundredweight, it is a measure of weight used for potatoes that means 100 pounds.

E - Question 3 and 4

What is the total area of potatoes planted in the 2019 crop year?

Please report all planting intentions, if you have not completed your planting activities when completing this survey.

Thank you for your participation.

Why do we conduct this survey?

This survey collects data to provide estimates of production and value of maple products in Canada.
The data are used by Agriculture and Agri-Food Canada, other government departments and provincial governments as well as producer's organizations. This information assists in the administration of agricultural policies, production and price analysis as well as economic research.

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 statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta and British Columbia. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province.

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
  • This is not 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

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.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Maple taps 2019

1. Were there any maple trees tapped in 2019?

  • Yes
  • No
    Why are you not currently tapping?
    • We did no tappings in 2019, but it is possible that we may tap in 2020.
    • We have permanently ceased to tap our maple bush.

2. What was the number of trees tapped and the number of tappings in 2019?

Number of trees tapped:

Number of tappings:

Production of maple syrup in 2019

3. In 2019, what was this operation's total production of the following maple products?

Exclude any maple products purchased from others for resale.

In 2019, what was this operation's total production of the following maple products?
  Quantity Unit of measure
Maple Syrup
Exclude syrup that will be processed by this operation into butter or sugar.
   
a. Syrup sold (or to be sold) to processors    
b. All other syrup sold (or to be sold)
Exclude sales to processors.
   
c. Syrup consumed (or to be consumed) at home    
Maple Sugar made from this operation's syrup    
d. Sugar sold (or to be sold)    
e. Sugar consumed (or to be consumed) at home    
Maple Butter made from this operation's syrup    
f. Butter sold (or to be sold)    
g. Butter consumed (or to be consumed) at home    
Unit of measure
  • Pounds
  • Kilograms
  • Gallons
  • Litres

Average sales price obtained in 2019

4. What was the average sales price obtained in 2019 from the following maple products?

What was the average sales price obtained in 2019 from the following maple products?
  Average sales price
a. Syrup sold to processors - price per [unit of measure]  
b. All other syrup sold - price per [unit of measure]  
c. Sugar sold - price per [unit of measure]  
d. Butter sold - price per [unit of measure]  

Agricultural production

5. According to our records, this operation produces the selected agricultural products, listed below.

Please verify the agricultural products currently produced on this operation.

Please make any necessary corrections or updates.

Select all that apply.

  • Field crops
  • Hay
  • Summerfallow
  • Potatoes
  • Fruit, berries and nuts
  • Vegetables
  • Sod
  • Nursery products
  • Greenhouse products
  • Cattle and calves
    Include beef or dairy.
  • Pigs
  • Sheep and lambs
  • Mink
  • Fox
  • Hens and chickens
  • Turkeys
  • Maple taps
  • Honey bees
  • Mushrooms
  • Other
    • Specify agricultural products:
  • Not producing agricultural products

Area in crops

6. What area of this operation is used for the following crops?

Report the areas only once, even if used for more than one crop type.

Exclude land used by others.

What area of this operation is used for the following crops?
  Area Unit of measure
a. Field crops    
b. Hay    
c. Summerfallow    
d. Potatoes    
e. Fruit, berries and nuts    
f. Vegetables    
g. Sod    
h. Nursery products    
Unit of measure
  • acres
  • hectares
  • arpents

Greenhouse area

7. What is the total area under glass, plastic or other protection used for growing plants?

Total area:

Unit of measure:

  • square feet
  • square metres

Livestock (excluding birds)

8. How many of the following animals are on this operation?

Report all animals on this operation, regardless of ownership, including those that are boarded, custom-fed or fed under contract.

Include all animals kept by this operation, regardless of ownership, that are pastured on a community pasture, grazing co-op or public land.

Exclude animals owned but kept on a farm, ranch or feedlot operated by someone else.

How many of the following animals are on this operation?
  Number
a. Cattle and calves  
b. Pigs  
c. Sheep and lambs  
d. Mink  
e. Fox  

Birds

9. How many of the following birds are on this operation?

Report all poultry on this operation, regardless of ownership, including those grown under contract.

Include poultry for sale and poultry for personal use.

Exclude poultry owned but kept on an operation operated by someone else.

How many of the following birds are on this operation?
  Number
a. Hens and chickens  
b. Turkeys  

Maple taps

10. What was the total number of taps made on maple trees last spring?

Total number of taps:

Honey bees

11. How many live colonies of honey bees (used for honey production or pollination) are owned by this operation?

Include bees owned, regardless of location.

Number of colonies:

Mushrooms

12. What is the total mushroom growing area (standing footage) on this operation?

Include mushrooms grown using beds, trays, tunnels or logs.

Total area:

Unit of measure:

  • square feet
  • square metres

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 [Provided Given Names], [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?

March 2019 List of Briefing Notes

March 2019 List of Briefing Notes
Date received in OCS
(DD/MM/YYYY)
Title Tracking Number Field
07/03/2019 Audit Report on Cost Recovery of Statistical Services OCS20190142 1
11/03/2019 Statistics Canada Organizational Chart March 2019 OCS20190143 3
12/03/2019 The AG-Zero Project OCS20190150 5
14/03/2019 Tunney's Pasture Daycare OCS20190156 7
15/03/2019 Talent Cloud Memorandum of Understanding OCS20190159 3
15/03/2019 Executive Leadership Oversight Committee OCS20190160 3
15/03/2019 Data Governance Standardization Collaborative OCS20190161 6
19/03/2019 Approval of Departmental IT Plan OCS20190163 7
19/03/2019 PSMAC Sub-Committee on Enterprise Priorities and Planning (DM CEPP) OCS20190167 7
21/03/2019 HR Data Stewardship Interview with Gartner/OCHRO OCS20190170 3
21/03/2019 Modernizing Canada's Sex and Gender Information Practices OCS20190171 8
22/03/2019 Regional Federal Councils - PSES Update OCS20190181 7
11/03/2019 Horizontal Fixed Asset Review OCS20190182 5
26/03/2019 Meeting with Agriculture and Agri-Food Canada Deputy Minister Chris Forbes OCS20190186 5
26/03/2019 MOU between StatCan/OCIO-Funding for Workload Migration (AppDev portion) OCS20190187 3
26/03/2019 Presentation for the event 'A Data Story on Ethnocultural Diversity and Inclusion in Canada. A discussion with Statistics Canada' OCS20190188 8
26/03/2019 DMCEPP - F7 : Preparation for the meeting of the PSMAC Sub-Committee on Enterprise Priorities and Planning (DM CEPP) Deputy Ministers Committee on Enterprise Planning and Priorities OCS20190194 7
27/03/2019 Labour Management Consultation Committee Meeting - March 28, 2019 OCS20190197 3
27/03/2019 Labour Management Consultation Committee Meeting Minutes - December 3, 2018 OCS20190198 3
27/03/2019 Release of Monthly Energy Statistics - April 5, 2019 OCS20190199 5
27/03/2019 HR Items for Public Service Management Advisory Committee (March 26) OCS20190200 3
27/03/2019 Partnership with UQAM OCS20190203 5
27/03/2019 Release of Evaluation Report for the Environmental Accounts and Statistics Program OCS20190204 1
28/03/2019 Briefing on meeting with President Margaret Froh of the Métis Nation of Ontario OCS20190205 8
29/03/2019 Documents for Governor in Council Approval for signing of two collective agreements OCS20190206 7
29/03/2019 Audit of Pathfinder Projects OCS20190207 1
29/03/2019 Meeting with Yazmine Laroche, DM of Public Service Accessibility April 1, 2019 OCS20190208 3
29/03/2019 Meeting with Chief Human Resources Officer on Data Stewardship and Innovation, April 3 2019 OCS20190209 3

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2018 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921 or TTY 1-800-363-7629

Table of contents

Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
E-commerce
Sales of Commodities

Reporting instructions

1.Please report all dollar amounts inthousands of Canadian dollars ('000 CAN$).

2.Do not include sales tax.

3.Percentages should be rounded to whole numbers

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

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.

  1. 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.

  1. 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.

  1. Main activity

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

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

The associated NAICS should reflect those activities conducted by the business or organizational 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 organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

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

  • May 1, 2017to April 30, 2018
  • June 1, 2017to May 31, 2018
  • July 1, 2017to June 30, 2018
  • August 1, 2017to July 31, 2018
  • September 1, 2017to August 31, 2018
  • October 1, 2017to September 30, 2018
  • November 1, 2017to October 31, 2018
  • December 1, 2017to November 30, 2018
  • January 1, 2018to December 31, 2018
  • February 1, 2018to January 31, 2019
  • March 1, 2018to February 28, 2019
  • April 1, 2018to March 31, 2019

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (e.g., a newly opened business)

Revenue

  1. Sales of goods and services (e.g., fees, admissions, services revenue)

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 this 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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.

  1. Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

  1. 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.

  1. Other revenue (please specify)

Include: Amounts not included in questions (1) to (7).

  1. Total revenue

The sum of questions (1) to (8).

Expenses

  1. 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 re-sale – net of discounts earned on purchases; Freight in and duty.

  1. Employment costs and expenses
  1. 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 these amounts at question 3 - Subcontracts).

  1. 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.

  1. 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.

  1. 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.

  1. 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 question 21 - All other costs and expenses).

  1. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.

Include: Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report this amount at question 8. - Telephone, Internet and other telecommunication); Vehicle fuel (report at question 21 - All other costs and expenses).

  1. 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); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

  1. Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunication; Cellular telephone; Fax machine; Pager.

  1. 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.

  1. 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

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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.

  1. Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

  1. 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 question 19 - Interest expense).

  1. 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.

  1. 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

  1. 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 costs 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 & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

  1. Total expenses

The sum of questions 1 to 21.

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

Include:

  • Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit
  • Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts
  • Parts used in generating repair and maintenance revenue (exclude the labour portion of repair and maintenance).

Do not deduct the value of trade-ins.

Exclude:

  • Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies
  • Labour portion of repair and maintenance.

Please report shipping and handling charges that are not embedded in the price of the merchandise, and which are therefore not reflected in the amount reported in the previous question 1.

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%.

  1. 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.

  1. Clients outside of 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.

Distribution of operating revenue by method of sale

  1. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.
Include: sales at pumps for gasoline stations.

  1. E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment.
Include: all revenue where the order is received and the commitment to purchase is made via the Internet, although payment can be made by other means, orders made in web pages, extranet, mobile devices or Electronic Data Interchange (EDI).
Exclude: orders made by telephone calls, facsimile or e-mail.

  1. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.
Include: sales purchased via telephone and fax.

  1. All other methods

Please report total operating revenue of goods and services generated from all other methods.
Include: sales at trade shows, special events, in-home sales and card lock.

E-commerce

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 include 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, 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.

Sales of Commodities

Food and beverages

Fresh meat and poultry

Include beef, pork, fowl and game, poultry, turkey, cooked meats, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.)
Exclude frozen or canned meats, "deli" meat products.

Fresh fish and other fresh seafood

Include fresh, smoked and cured fish and other seafood.
Exclude frozen or canned fish and other seafood, "deli" fish and other seafood.

Fresh fruit and vegetables

Include fresh fruits and vegetables.
Exclude frozen, canned or dried fruits and vegetables.

Eggs and dairy products (exclude frozen desserts)

Include fresh milk (include chocolate milk and soya milk), fresh eggs in shell, butter, fresh or processed cheese, fresh cream and fresh yogurt.
Exclude ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.

Baked goods (exclude frozen products, cookies and crackers)

Include in-house fresh bakery goods or baked foods, commercial fresh bakery goods or baked foods and products of fresh bakery products.
Exclude frozen bakery products.

Perishable prepared foods (include fresh sliced deli meats, prepared entrées and fresh pasta)

Include deli luncheon meats, deli poultry, deli food (except cheese), deli fish, deli seafood, deli party platters, prepared pizza, prepared foods for take-out, prepared pizza for take-out, deli salads, perishable prepared foods (except cheese), deli foods and salad bars and prepared foods for take-out (except cheese).
Exclude cheese, meals and lunches.

Frozen food

Include frozen meats, frozen game food, frozen cooked, cured and smoked meats, frozen poultry, frozen fish, frozen smoked and cured fish, frozen smoked and cured seafood, frozen smoked and cured shellfish, frozen fruits, frozen vegetables, ice cream, frozen yogurt, sherbets, popsicles, frozen juice concentrates, frozen bakery products, frozen TV dinners and frozen entrées.

Cookies, confectionery and snack foods

Include candy, chewing gum, fruit pastilles, chips, chocolate preparations (except baking chocolate), cocoa paste, unsweetened cocoa powder, confectionery, confectionery nuts, granola bars, package sugar confectionery goods, sugar confectionery specialties, sesame bars, snack foods, popped popcorn, mixed nuts, prepackaged cookies, prepackaged biscuits or crackers, prepackaged cakes, prepackaged doughnuts, prepackaged buns and prepackaged muffins.
Exclude candy and chocolate baking items, un-popped popcorn, products primarily sold as breakfast cereals.

Packaged food dry goods, not elsewhere classified

Include canned or dried foods (except pet foods), baking supplies, baking chocolate, baking flour, baking powder, baking chopped nuts, breakfast cereals, dry coffee, powdered, canned, evaporated or condensed dairy products, dietetic foods, drink crystals, flour, food mixes, cake, biscuit and pancake mixes (except prepackaged), cooking oils, un-popped popcorn, rice, salad dressings, salt, herbs and spices, sugar, syrups and dry tea leaves.
Exclude meals and lunches, pet food.

Soft drinks (exclude bottled water)

Include canned soft drinks and bottled soft drinks (except bottled water)

Non-alcoholic beverages (exclude soft drinks, milk, hot beverages and frozen drinks)

Include non-alcoholic beer (except root beer pops), non-alcoholic wine or cider, fruit drinks (except soft drinks and frozen concentrates), juices (except soft drinks and frozen concentrates), non-alcoholic cocktails or punch, vegetable juices (except frozen concentrates), water, sparkling beverages (except water and sodas) and ice tea.
Exclude milk and cream, frozen juice concentrates, drink crystals.

Prepared hot beverages (include coffee)

Include hot coffee, hot tea and hot chocolate.
Exclude packaged coffee, tea, hot chocolate and other packaged hot beverage products.

Alcoholic beverages (exclude served on premises)

Include beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers.
Exclude alcoholic beverages served on premises.

Alcoholic beverages for immediate consumption

Include sales of alcoholic beverages served on premises.

Ice

Include ice cubes and ice blocks.

Prepared meals

Include lunches and meal services, sales of pizza served on premises, sales in restaurant, sales in sandwich bars, sales in diners, sales in delicatessens and sales of ice cream served on premise.

Clothing, footwear and accessories

Men's outerwear coats and jackets

Include winter coats, fur coats, jackets (except sport jackets), rainwear, ski clothing, snowmobile clothing and windbreakers.
Exclude suits, sport jackets and blazers.

Men's suits, sport jackets and blazers

Include sport jackets and blazers and made-to-measure and ready-to wear suits.
Exclude occupational uniforms.

Men's pants, shirts, sweaters and other bottoms and tops

Include pants (dress and casual), shorts, dress or casual shirts (except evening dress shirts), vests (except as occupational uniforms), school uniforms, gym uniforms, indoor jackets and sweaters.

Men's sleepwear, underwear and hosiery

Include socks, underwear, pyjamas, bathrobes and nightwear.

Men's hats, gloves, belts and other accessories

Include caps or hats, belts, gloves (except for work), mitts, scarves, suspenders, ties, umbrellas and wallets.
Exclude wigs, toupees.

Men's clothing, not elsewhere classified

Include bathing suits, exercise and fitness clothing, work gloves, occupational clothing or uniforms, work jackets or vests, priest clothing, running and jogging wear and safety clothing.

Women's outerwear coats and jackets

Include winter coats, jackets, parkas, rainwear, ski jackets or suits, snowmobile suits, snowsuits, windbreakers and anoraks.
Exclude suit jackets and blazers.

Women's dresses and suits

Include one-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses.
Exclude wedding gowns and occupational uniforms.

Women's skirts, pants, blouses, sweaters and other bottoms and tops

Include skirts, blouses, pants (dress and casual), jeans, blazers, jackets (except for outdoors), shorts, maternity tops or bottoms, casual shirts (except evening dress shirts), sweat tops and bottoms, sweaters, T-shirts and other tops, school uniforms and gym uniforms.

Women's lingerie, sleepwear and underwear

Include pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear.
Exclude hosiery.

Women's hosiery

Include pantyhose, stockings, nylons, socks, tights, leggings and leotards.

Women's handbags, purses and accessories

Include hats or caps (sport and fashion), gloves (except for work), mitts, scarves, purses, wallets, backpacks, belts, hair accessories, headbands, handbags and umbrellas.
Exclude wigs.

Women's clothing, not elsewhere classified

Include bathing and swim suits, exercise and fitness clothing, wedding gowns, occupational clothing or uniforms, priest clothing, running and jogging wear, safety clothing and track suits.

Boys' clothing and accessories

Include boys' clothing (sizes 2 to 20) and accessories.
Exclude very specialized sports clothing, used clothing.

Girls' clothing and accessories

Include girls' clothing (sizes 2 to 16) and accessories.
Exclude very specialized sports clothing, used clothing.

Infant clothing fabric and accessories

Include baby clothing and accessories (infant sizes 0 to 24 months), baby bottles, nursery bedding, crib mobiles, diaper bags, baby blankets, baby linens, baby plastic pants, baby bibs, cloth diapers, breast pumps, nursery wall hangings, nursing pads, baby rattles, baby teething rings and baby soothers.
Exclude very specialized sports clothing, used clothing, disposable/paper diapers, children's books.

Unisex clothing, costumes and vestments

Include unisex clothing, unisex kilts (except as sport equipment), Halloween costumes, Christmas costumes, carnival costumes and dance costumes.

Men's athletic footwear

Include aerobic shoes, athletic footwear or shoes (except ski boots, skates and cleats), running shoes, basketball shoes, tennis shoes (except table tennis) and cross-trainers footwear.

Men's footwear and accessories (exclude athletic)

Include men's or boys' (except children) non-athletic footwear or shoes, fashion footwear or shoes, winter boots, rain boots, slippers, orthopedic shoes and men's work boots.
Exclude sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Women's athletic footwear

Include court shoes, athletic footwear or shoes (except ski boots, skates and cleats), cross-trainers footwear, running shoes, walking shoes and hiking boots.

Women's footwear and accessories (exclude athletic)

Include women's or girls' (except children) non-athletic footwear or shoes, winter boots, rain boots, orthopedic shoes and shoe accessories or clip-on.
Exclude sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Infant footwear

Include infant or babies' (except children) footwear, all types of infant non-athletic footwear or shoes and infant orthopedic shoes.

Children's athletic footwear

Include athletic footwear or shoes (except ski boots, skates and cleats) and all types of athletic footwear (except table tennis)

Children's footwear, not elsewhere classified

Include non-athletic footwear or shoes, winter boots, rain boots, fashion footwear or shoes, orthopedic, safety footwear, sandals, shoe accessories or clip-on and slippers.

Fine jewellery (include precious metal, diamonds, gemstones, and pearls)

Include fine jewellery.
Exclude watches.

Costume jewellery (include base metal, glass, plastic, and synthetic stones)

Include costume jewellery (except watches), all types of jewellery (except watches) and trinkets.

Watches

Include pocket watches, wrist watches and pendant watches.
Exclude antique watches.

Luggage, briefcases, knapsacks, and duffel bags

Include attaché cases, backpacks, knapsacks, leather or leather-like briefcases, luggage, leather and leather-like school bags, sport bags, suitcases and leather and leather-like travel accessories.
Exclude purses, wallets, billfolds, camera and instrument cases and fashion knapsacks.

Home furniture, furnishings, housewares, appliances and electronics

Mattresses and foundations

Include bed frames, spring, foam and water mattresses (except crib and air mattresses), box springs and bedding foundations (except sofa beds and futons).
Exclude headboards, crib mattresses, air mattresses.

Infant furniture

Include new infant furniture, junior or toddler beds, infant changing tables, baby highchairs, baby crib and mattress sets, new nursery furniture or equipment and new nursery furniture parts.
Exclude car seats (see Health, personal and household products).

Indoor home furniture, not elsewhere classified

Include new bed headboards or footboards and parts, new indoor home furniture (except nursery) and parts, new indoor home office furniture and parts, new home futons and parts, new home office and office furniture and equipment and parts, all other new indoor furniture parts, home security safes and new home sofa beds and parts.
Exclude nursery furniture, lamps, mattresses and foundations, counters and cupboards.

Outdoor home furniture

Include patio furniture cushions, patio and garden furniture and cottage outdoor furniture.

Window treatments

Include indoor window treatments (except furniture coverings), blinds or shades, curtains (except shower), drapes, valances and indoor window shutters.

Household textile products, not elsewhere classified

Include furniture covers or throws, furniture coverings, bedding (except nursery), cushions and cushion covers, afghans, bathroom accessories, dishcloths or dish towels, cloth napkins, oven mitts, aprons, pot holders, doilies, non-disposable table linens, tea towels and placemats or tablecloths.
Exclude disposable paper tablecloths and napkins.

Decorative home furnishings (exclude textile products)

Include household seasonal decorations or ornaments, candles, clocks (except with radio), figurines, fireplace screens and accessories, artificial and dried flowers or plants, picture or photograph frames, incense, jewellery boxes, music boxes, thermometers, barometers, room dividers, giftware, gift baskets and trophies.
Exclude outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves and clock radios.

Tableware, kitchenware, cookware and bakeware

Include bakeware, specialty bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, specialty kitchenware, tableware, cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories.
Exclude household barbecue starter fuel (See Miscellaneous household supplies, not elsewhere classified), household disposable plastic tableware (See Miscellaneous household supplies, not elsewhere classified).

Household cleaning supplies

Include air fresheners, toilet fresheners, fabric dyes, floor polish or wax, laundry detergent, furniture polish or wax, shoe polish, scouring powders or creams, baking soda, upholstery or rug spot removers.
Exclude personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.) and automotive waxes and cleaners.

Miscellaneous household supplies, not elsewhere classified

Include barbecue starter fuel, glues or adhesives, garment bags, garbage or trash cans, recycling bins, clothes or laundry hampers, clothes or laundry drying racks, ironing boards, laces, matches, stools, outlet covers, cabinet locks, multiplatform use non-rechargeable batteries, multiplatform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors, toilet paper, household paper bags, household paper napkins, household paper towels, wax paper, foil food wraps, giftwrap paper.
Exclude automotive batteries (see Section 5 Motor vehicle parts and accessories (except tires), new and used), computer batteries (see Section 3 Computers, peripherals, and networking equipment), household disposable paper or plastic tableware (utensils) (see Section 3 Tableware, kitchenware, cookware and bakeware), personal care supplies (see Section 7 Personal care supplies and equipment, not elsewhere classified), phone batteries (see Section 3 Telephones and related products), power tool batteries (see Section 8 Power tools), specialized batteries for cameras (see Section 3 Still cameras and other photographic equipment and supplies).

Small home appliances

Include electric knives, central vacuum cleaners, coffee makers or grinders, waste compactors, dehumidifiers, electric fans, floor polishers, food processors, deep fryers, food steamers, garbage disposals, portable space heaters, portable humidifiers, electric kettles, electric food mixers or processors, electric personal care appliances, heating pads, rug cleaning equipment, sewing machines, toasters, new small electrical home appliances and parts or accessories and water purifiers.
Exclude room air conditioners and microwave ovens.

Major home appliances

Include room air conditioners, major appliances, microwave ovens, convection ovens, ranges, kitchen range hoods or fans, dishwashers and washing machines and clothes dryers.

Computers, peripherals and networking equipment

Include blank audio disc, computer batteries, CD computer drives, blank computer CDs, DVD computer drives, blank computer DVDs, computer hard drives, computer integrated circuits, personal digital assistants (PDAs), printers (except toners), computer scanners, new computers and pre-loaded software, anti-glare screens, monitor stands, external numeric keypads, computer mice or mouse, computer mouse pads, CD, DVD and diskette storage boxes, cases or racks and new computers components or parts and accessories (except toners and cartridges)

Computer software (exclude games)

Include computer software (except games), computer multimedia items (except electronic games), books packaged and sold together with software (except electronic games), cassettes packaged and sold together with software (except electronic games) and disks packaged and sold together with software (except electronic games).

Telephones and related products

Include fax machines, phone answering machines, pagers (except messaging services), telephones (except phone services), new telephone or cellphone parts, telephone batteries and cellphone batteries.

Televisions and home audiovisual equipment

Include non-automotive amplifiers, audio and video equipment or supplies (except mixers), clock radios, non-automotive mini disc players (except mixers), non-automotive DVD players (except mixers), films for movie and video cameras, ghetto blasters, boom boxes or sound boards, head cleaners for audio and video tape players, headphones, microphones (except for computer), movie cameras and accessories, MP3 players (except mixers), iPod, non-automotive audio receivers and tuners, reel-to-reel tape players (except mixers), satellite dishes, non-automotive sound systems (except mixers), non-automotive stereos (except mixers), non-automotive tape recorders and players or decks (except mixers), blank audio and video tapes, televisions, television audio and new video parts, videocassette recorders or VCRs and blank video tapes or videocassettes.

Still cameras and other photographic equipment and supplies (exclude video cameras)

Include photo albums, still and digital cameras and accessories, photographic enlarging equipment, film for still cameras, still and digital cameras new parts, photographic equipment and supplies, slide projectors and accessories, photographic slides, camera lenses, photographic tripods, flash attachments, projector screens, still or digital camera cases and specialized batteries for digital video camera (except AA and AAA batteries).
Exclude video cameras and related equipment and supplies, picture frames and binoculars.

Rental services of movies and games on DVDs, tapes and cassettes

Include rental services of movies and games on DVDs, tapes and cassettes, subscription rental of movies and games.

Rental and operating leasing services of computer equipment

Include rental and operating leases of desktop computers, rental and operating leases of laptop computers, rental and operating leases of office plasma (liquid crystal display (LCD) or light emitting diode (LED)) walls and screens, rental and operating leases of office wall projectors, rental and operating leases of printers, rental and operating leases of scanners, licensing of software as part of computer equipment rental agreements, rental and operating leases of computers and related peripheral equipment, rental and operating leases of related peripheral equipment, rental of office wall projectors, licensing of software as part of computer equipment rental agreements.
Exclude financial leases for computers and related peripheral equipment.

Sporting and leisure products

Bicycles and biking equipment and accessories

Include bicycles (except children's tricycles), specialized bike clothing, biking equipment and accessories, bicycle helmets, bicycle locks and new bicycle parts (except children's tricycles).

Exercise equipment

Include exercise equipment (except clothing and videos), fitness equipment (except clothing and videos), exercise or fitness treadmills, exercise or fitness ellipticals, exercise or fitness, weighted vests, fully-assembled workout stations and home gyms.

Golf equipment

Include golf equipment (except clothing), golf fairway woods, motorized golf pull carts, non-motorized golf pull carts, golf bags, golf towels, golf accessories (except clothing), golf club head covers and golfing kilts.
Exclude motorized golf carts.

Skiing and snowboarding equipment

Include ski equipment, ski boots, aerodynamic racing ski suits, insulators for ski, boots or gloves, snowboarding equipment, snowboards, snowboard accessories, snowboard cleaning brushes and snowboard carriers.
Exclude ski jackets and apparel and water ski equipment.

Hunting, fishing and camping equipment

Include camping air mattresses (except water air mattresses), hunting ammunition, target shooting ammunition, bait, camouflage and hunting clothing, camping equipment and supplies, firearm collections, fishing equipment and accessories, hunting equipment and accessories, lanterns, fishing lures or scents, hunting lures or scents, sleeping bags, camping stoves, fishing tackle boxes, tents and bows or arrows.
Exclude tent trailers.

Team sporting equipment

Include balls (except golf and exercise balls), baseball, football and soccer cleats or shoes, baseball, soft ball, football, basketball, soccer, volleyball, ringette, rugby and hockey uniforms (except as street wear) and equipment.
Exclude baseball caps, and other sports clothing for street wear.

Sporting equipment, not elsewhere classified

Include water air mattresses, badminton equipment, bowling equipment or accessories, boxing equipment or accessories, broomball equipment or accessories, curling equipment or accessories, curling sliders or grippers (except discs), fencing sport equipment, harness goods, halters or leads, in-line skates, figure skates, billiard (include: pool equipment and accessories and snooker equipment and accessories), racquet sports equipment, tennis equipment or accessories (except footwear and clothing), rock climbing equipment or accessories, snowshoes, squash equipment or supplies (except footwear and clothing), sailboards, scuba gear, snorkels, skateboards, roller skates, surfboards, trampolines and fireworks.
Exclude used sporting goods.

Electronic game consoles (except game software)

Include video game consoles, electronic game consoles.
Exclude downloadable game software (see Game software), game software on physical media (see Game software on physical media).

Game software on physical media

Include 3D game software, on physical media, action game software, on physical media, electronic games for game consoles, on physical media, electronic tablet games, on physical media, game applications for tablets, on physical media, game software for computer, on physical media, game software, on physical media, ordered online and delivered to the client, role-playing game software, on physical media, simulation game software, on physical media, sports video game, on physical media, strategy and tactics game software, on physical media, trivia quiz game software, on physical media, video game software, on physical media, printed books, packaged and sold together with game software on physical media.
Exclude game consoles (see Section 4, Electronic game consoles), used or second-hand sales of physical media containing video games or game software (see Section 9 Antiques, and used or second-hand merchandise).

Game software, downloadable

Include downloadable 3D game software, downloadable action game software, downloadable role-playing game software, downloadable simulation game software, downloadable sport video game, downloadable strategy and tactics game software, downloadable trivia quiz game software, electronic games for game consoles, downloadable electronic tablet games, downloadable game applications for smart phones, downloadable game applications for tablets, downloadable game software for computers.
Exclude game consoles (see Electronic game consoles), game software on physical media, bought online (see Game software on physical media), games on demand streamed over the Internet to fix and mobile devices.

Toys and games (exclude game consoles and game software)

Include ball toys, non-electronic games, microscope toy models, telescope toy models, puzzle games, toy and hobby racing sets, sleds, sleighs, toboggans, soccer table games, soccer table balls, video games, wagon toys, air tennis table games, board games, specialized replacement toy batteries (except AA, AAA, D, C, 9V, Common Button Cells), playground structures and playground equipment.
Exclude computer software games, three-wheeled bikes for adults, used toys and games.

Artists' equipment and supplies

Include brushes, charcoal supplies, paint supplies, paintbrushes supplies, canvases supplies and easel supplies.

Musical instruments and print music

Include new musical instruments, accessories and supplies, musical whistles, drums, turntables, samplers, musical synthesizers and organs.
Exclude amplifiers, sound boards, mixers, speakers and microphones.

Sewing and knitting supplies

Include yarns or threads, knitting yarns, sewing threads, ribbons, fabrics, measuring tapes, notions, buttons, crochet hooks and dressmakers or sewing patterns.
Exclude sewing machines.

Craft and hobby kits and leisure supplies, not elsewhere classified

Include air hockey game equipment, hobby supplies, table hockey games, make-up, hobby model kits, craft supplies, bows craft supplies, glue guns and other glues craft supplies, handicraft kits and stained glass making supplies.
Exclude household and industrial glues and adhesives.

Printed books

Include printed atlases, printed bibles, printed books ordered online and delivered to the client, printed hardcover children's books, printed hardcover non-fiction books, printed new soft cover books, printed paperback literary fiction books, printed reference books, printed talking books, printed technical books, printed textbooks, printed trade hardcover books, electronic books stored on a physical media.
Exclude coloring books (see Craft and hobby kits, and leisure supplies), printed books packaged and sold together with game software on physical media (see Game software on physical media), printed books packaged and sold together with software (except game software) (see Computer software (except game)), printed comic books (see Newspapers, magazines and other periodicals, printed).

E-books

Include children's e-books, e-Atlases, e-Bibles, e-Textbooks, literary fiction e-books, professional e-books, scholarly e-books, technical e-books, trade e-books, comic e-books.
Exclude books stored and sold in CDs and DVDs, but not sold as downloads (see Printed books)

Newspapers, magazines and other periodicals, printed

Include printed community newspapers, printed daily newspapers, printed ethnic newspaper, printed magazines, printed newspapers ordered online and delivered to the client, printed periodicals, printed comic books.

Newspapers, magazines and other periodical, online

Include online community newspapers, online daily newspapers, online ethnic newspapers, online magazines, online periodicals.
Exclude newspapers, magazines and other printed periodicals bought online (see Newspapers, magazines and other periodicals, printed).

Other publications not elsewhere classified, printed

Include anniversary cards, printed, art prints, greeting cards, printed, love cards, printed, posters, printed maps, wedding cards, printed.
Exclude printed postcards, invitations, calendars, diaries and planners (see Home office supplies not elsewhere classified).

Other publications not elsewhere classified, online

Include digital maps, online anniversary cards, online birthday cards, online Christmas cards, online greeting cards, online love cards, online wedding cards.

Audio recordings, on physical media

Include audio recordings on physical media ordered online and delivered to the client, digital recorded natural sounds, on physical media, digital recordings on physical media, musical songs on physical media, new pre-recorded audio CDs, new pre-recorded audio discs, new vinyl records, ocean or sea sound recordings, on physical media, spoken voices or word recordings on physical media, wildlife sound recordings, on physical media.
Exclude used or second-hand sales of physical media containing audio recordings (see Section 9 Antiques, and used or second hand merchandise).

Audio recordings, downloadable

Include digital recorded natural sound downloads, downloadable music albums, downloadable musical songs, downloadable ocean or sea sound recordings, downloadable spoken voices or words recordings, downloadable wildlife sound recordings, MP3 music downloads.
Exclude audio on demand streamed over the Internet on fixed and mobile devices, audio recordings on physical media bought online (see Audio recordings, on physical media).

Movies, on physical media

Include action or adventure movies, on physical media, documentary movies on physical media, drama movies on physical media, movies on physical media ordered online and delivered to the client, new pre-recorded movie DVDs, new pre-recorded movie laser discs, romance movies on physical media, science fiction movies on physical media.
Exclude used or second-hand sales of physical media containing movie recordings (see Section 9, Antiques and used second-hand merchandise).

Movies, downloadable

Include action or adventure movies downloads, documentary movies downloads, drama movies downloads, romance movies downloads, science fiction movies downloads.
Exclude movies on demand streamed over the Internet to fixed and mobile devices, movies on physical media bought online (see Movies, on physical media).

Television programs and other video recordings, on physical media

Include reality television program recordings, on physical media, television drama and comedy program recordings, on physical media, television formal education and pre-school program recordings, on physical media, television long-form documentary program recordings, on physical media, television music and dance program recordings, on physical media, television music video clips program recordings, on physical media, television programs and other video recordings, on physical media, ordered online and delivered to the client, television sports program recordings, on physical media, television talk or panel show program recordings, on physical media.
Exclude used or second-hand sales of physical media containing television programs and other video recordings (see Section 9 Antiques, and used or second-hand merchandise).

Television programs and other video recordings, downloadable

Include reality television program recordings downloads, television drama and comedy program recordings downloads, television formal education and pre-school program recordings downloads, television long-form documentary program recordings downloads, television music and dance program recordings downloads, television music video clips program recordings downloads, television talk or panel show program recordings downloads.
Exclude television programs and other video recordings, on physical media, bought online (see Television programs and other video recordings, on physical media), television programs and other videos on demand streamed over the Internet to fixed and mobile devices.

Motor vehicles, recreational vehicles, motor vehicle parts and accessories

New passenger automobiles

Include new automobiles (except jeeps, vans, light trucks, SUVs, pickup trucks, medium and heavy trucks).
Exclude parts and accessories.

New minivans, sport utility vehicles and light trucks

Include new jeeps, minivans, pickup trucks, sport utility vehicles, light trucks and vans (except converted vans).
Exclude parts and accessories.

New medium and heavy trucks

Include new buses and class 4, 5, 6, 7 and 8 trucks.
Exclude parts and accessories.

Used passenger automobiles

Include antique cars and used cars.
Exclude parts and accessories.

Used minivans, sport utility vehicles and light trucks

Include used and antique light truck, used and antique vans (except converted vans), used and antique jeeps, used minivans, used pickup trucks, used sport utility vehicles, used street legal army light trucks and used street legal army jeeps.
Exclude parts and accessories.

Used medium and heavy trucks

Include used buses and used class 4, 5, 6, 7 and 8 trucks.
Exclude parts and accessories.

New motorcycles and scooters

Include motorcycle clothing, motorcycles (except all-terrain vehicles), motorcycle parts and accessories, scooters, scooter parts and accessories, motorized scooters, motorized scooter parts and accessories, motorcycle trailers, non-automotive motorcycles parts and accessories, non-automotive scooter parts and accessories and non-automotive moped parts and accessories.

New motor homes, travel trailers and truck campers

Include truck camper appliances, motor home appliances, travel trailer appliances, truck mounted campers, recreational converted vans, motor homes, motor home parts and accessories, non-automotive motor home parts, non-automotive travel trailer parts, non-automotive truck camper parts, non-automotive converted van parts, tent trailers, tent trailer parts and accessories, travel trailers, travel trailer parts and accessories, truck camper parts and accessories, truck campers and folding camping trailers.

New snowmobiles and other personal off-road vehicles

Include all-terrain vehicles, all-terrain vehicle parts and accessories, non-automotive all-terrain vehicle parts and accessories, snowmobiles, snowmobile parts and accessories, personal watercraft trailers, snowmobile trailers and non-automotive snowmobile parts and accessories.

New recreational boats and other recreational vehicles, not elsewhere classified

Include yacht appliances, cruise appliances, boat parts and accessories, houseboats, boats, boating radar equipment, fishing boats and motors, speeding boats and motors, cabin cruisers, yachts, sails, non-automotive boat parts and accessories, canoes, kayaks and utility trailers, new motorized golf carts.

Used motorcycles and scooters

Include used scooters, motorcycles (except all-terrain vehicles) and mopeds, scooters, motorcycles and mopeds used parts and accessories, non-automotive motorbike and mopeds used parts and accessories.

Used motor homes, travel trailers and truck campers

Include used motor homes, tent trailers, travel trailers, truck campers and converted recreational vans, used motor home, travel trailers, truck camper and converted van parts and accessories, used camper and travel trailer appliances, used non-automotive motor home, travel trailers, truck camper and converted van parts.

Used snowmobiles and other personal off-road vehicles

Include used snowmobiles and all-terrain vehicles, snowmobile and all-terrain vehicles used parts and accessories, non-automotive snowmobile and all-terrain vehicles used parts and accessories, used snowmobile trailers.

Used recreational boats and other used recreational vehicles, not elsewhere classified

Include used personal aircraft, parts and accessories, used boats, parts and accessories, used canoes, houseboats, motorized golf carts, yachts, kayaks, boat oars, fishing boats and motors, speeding boats and motors, cabin cruisers, boat paddles, canoe paddles, kayak paddles, sails and used non-automotive boat parts and accessories.

New motor vehicle tires

Include new, used and retreaded tires for buses, medium trucks or class 4, 5, 6, 7, and 8 trucks, cars, minivans or vans, farm equipment, recreational vehicles, utility trailers and heavy trucks

Motor vehicle parts and accessories, new and used (exclude tires)

Include automotive air conditioners, automotive new and used parts and accessories (except tires, tubes and baby car seats), trailer hitches, hubcaps, new and used bus parts (except tires and tubes), new and used medium truck parts (except tires and tubes), new and used class 4, 5, 6, 7 and 8 truck parts (except tires and tubes), new and used heavy truck parts (except tires and tubes), used car parts (except tires, tubes and baby car seats), new pickup truck parts (except tires and tubes), used pickup truck parts (except tires and tubes), new and used van or minivan parts (except tires, tubes and baby car seats), new and used jeep and other sport utility vehicle parts (except tires, tubes and baby car seats), automotive new or used parts for farm equipment (except tires and tubes), automotive new or used parts for recreational vehicles (except tires and tubes), car radios and remote car starters.

Automotive chemicals

Include antifreeze, automotive oils, carburetor cleaners, fuel injector cleaners, automotive engine oils, gas line cleaners, automotive lubricating greases, windshield washer fluids.
Exclude automotive fuels.

Motor vehicle maintenance and repair services

Include maintenance and repair services for automobiles and light trucks, motor homes, travel trailers and campers, heavy trucks and buses.

Rental and operating leasing services of motor homes, travel trailers and campers

Include rental and operating leasing services without operator of motor homes, campers, tent trailers and road recreational vehicles containing sleeping space.
Exclude financial leases for campers, motor homes, travel trailers.

Rental and operating leasing services of automobiles and light trucks, without operator

Include rental and non-financial leasing of automobiles and light trucks and vans, without operator.
Exclude rental of passenger automobiles and light trucks or vans with operator or driver.

Rental and operating leasing services of heavy trucks, truck trailers and buses, without operator

Include rental and operating leasing services of heavy trucks, truck trailers and buses, without operator.
Exclude rental of heavy trucks, truck trailers and buses with operator or driver.

Automotive and household fuels

Automotive fuels

Include diesel fuel, ethanol fuel blends, gasoline, automotive natural gas and automotive propane fuel.

Household fuels

Include coal fuel, electrical supply, electric power supply, firewood, home heating fuels, natural gas for home appliance and heating, propane for household use, wood pellets fuel, heating oils, kerosene and wood for stoves and fireplaces.

Health, personal and household products

Prescription pharmaceuticals

Include drugs purchased with a prescription.
Exclude over-the-counter drugs and drugs purchased without a prescription.

Non-prescription pharmaceuticals

Include over-the-counter drugs (except vitamin, mineral, and other health supplements), non-prescription drugs (except vitamin, mineral, and other health supplements) and non-prescription sleeping aids.
Exclude drugs purchased with a prescription and other toiletries/personal care products.

Vitamins, minerals and other health supplements

Include herbal health supplement remedies, mineral health supplements, nutritional power bars, vitamins or multivitamins and body enhancing supplements.

Prescription eyewear

Include prescription glasses (eyeglasses) or spectacles, contact lenses (with prescription) and prescription sunglasses.
Exclude eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories and contact lens solutions and cleaners.

Non-prescription eyewear

Include non-prescription sunglasses, non-prescription glasses or eyeglasses, eyewear accessories, eyeglass cases, eyeglass frames bought separately and non-prescription contact lenses.
Exclude prescription eyewear, including prescription sunglasses and contact lenses and contact lens solutions and cleaners.

Home health products, not elsewhere classified

Include home health care equipment and supplies, parts and accessories of home health care equipment and supplies, sick room equipment and supplies, artificial limbs, bedpans, braces, walking canes, crutches, first-aid kits, hearing aids, orthotic devices, health care thermometers, walkers health care equipment, walkers medical equipment and wheelchairs.
Exclude eyewear, orthopedic shoes, exercise and fitness equipment and drugs/medications.

Disposable diapers

Include disposable baby diapers and disposable adult diapers.

Infant and children's car seats

Include infant or children's car seats.

Strollers and infant care products, not elsewhere classified

Include baby carriers, baby strollers, baby carriages, baby monitors and baby walkers.

Cosmetics and fragrances

Include cosmetics and fragrances (except personal care goods), concealer makeup, face powder makeup, rouge (blush or blusher) makeup, contour powder or cream makeup, highlight (cream, liquid or powder) makeup, bronzer makeup, mascara, nail colour polishes, makeup removers, face creams and lotions, hand lotions or cream and facial masks or peels.

Toiletries

Include personal toiletries, hair shampoos and conditioners, aftershave (cream, liquid or gel), shaving creams or gels, toothpastes, skin lotions, personal liquid soap, personal soaps, bath and shower gels, bath and shower oils, bath and shower salts, personal deodorants, personal antiperspirants, body or skin toners, mouthwashes, denture cleaners, non-electric toothbrushes, non-electric razors, non-electric depilatories, razor blades, hand mirrors, pumice stones, rubbing alcohol, haircare preparations, foot care sprays, foot care powders and astringents.

Feminine hygiene products

Include sanitary napkins, sanitary towels, pantyliners and menstrual cups.

Personal care supplies and equipment, not elsewhere classified

Include wigs, toupees, hair pieces, baby care products, bandages, personal hair bleaches, condoms, contact lens solutions and cleaners, non-prescription contraceptives, cosmetic bags, cotton balls and batting, emery boards, nail files or clippers, health and beauty aids, hot water bottles, nail polishers and removers, artificial finger nails, non-electric personal care products (except toiletries), pregnancy test kits, prophylactics, optical saline solutions, sunscreens and petroleum jelly.
Exclude electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories and home health care equipment and supplies (crutches, canes, wheelchairs, etc.).

Hardware, tools, renovation and lawn and garden products

Hardware

Include builders' hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. (Including locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.)

Hand tools

Include files and rasps, non-powered glue guns and glue, hammers, hatchets, non-automotive jacks, ladders, measuring tapes, propane torch kits, non-power mechanics' tools, non-powered hand tools (except garden tools), non-powered staple guns, snow shovels (except electric), hand tool belts and toolboxes for non-powered hand tools.
Exclude garden tools, hoes, rakes, garden shovels, spades, etc.

Power tools

Include power saws (except chain saws), rechargeable batteries for power tools, power tool batteries, power tools belts, power carpenters' tools, power mechanics' tools, electric snow shovels, electric snow scoops, soldering irons, toolboxes for power tools, power tools (except garden tools) and electric picks.
Exclude chainsaws.

Major household air conditioning, heating and water heating equipment

Include central air conditioners, household air exchangers, household air cleaners, baseboard heaters, furnace belts, household air or heating ducts, air or heating vents, water heating equipment and cooling equipment and supplies.

Plumbing and electrical supplies (include fixtures)

Include bathtubs, cables (electrical), home circuit breakers, electrical equipment and supplies, exhaust fans, faucets, fireplace inserts, home heating furnaces, fuse boxes, heating equipment and supplies, humidifiers attached to furnace, indoor Jacuzzis, light plugs, home plumbing pipes or valves, stove pipes, electrical plates or covers, plumbing equipment and supplies, home power generators, shower heads, sinks, solar panel heating kits, home electrical switches, home electrical plugs, household thermostat, household toilets, indoor whirlpools and woodstoves.

Paint, painting supplies and wallpaper

Include household paint brushes or rollers, paint strippers or thinners, household paint, wood stains, varnishes and household wallpaper.
Exclude craft and artists' paints and thinners, automotive paints and glass.

Flooring, floor coverings and floor and wall tiles

Include carpets or rugs, household floor mats (except bath and for fitness equipment), floor tiles, ceramic, porcelain, clay, vinyl or cork tile countertops, fireplace tiles, hardwood or parquet flooring and linoleum flooring.
Exclude ceiling tiles.

Lumber and other renovation materials and supplies

Include baseboard trim, bathroom cabinets (except medicine), fiberglass insulation batting, structural beams, lumber boards, building or paving bricks, caulking compounds, ceiling tiles, corrugated steel roofing, countertops, doors, drywall, eavestroughing, fencing, door or window frames, garage door, kitchen cabinets, building lumber, medium density fiberboard sheets, molding, plywood, posts or poles, prefabricated stairs and other structural pieces, shingles, outdoor shutters, siding, non-automotive weather-stripping, windows and pressure-treated wood.
Exclude hardwood flooring, tiles, marble and granite.

Hardware and renovation related products, not elsewhere classified

Include ceiling fans, household interior or exterior lighting fixtures, decorative mirrors, convex or concave mirrors for security, household alarm systems, asphalt sealing compounds, industrial cleaning compounds, concrete sealing compounds, driveway sealing compounds (oil base or acrylic), duct tape, electrical tape, flagpoles, garage door openers, industrial glues or adhesives, general purpose lubricating greases, house numbers or letters, mailboxes hardware, masking tape, medicine cabinets, lubricating oils (except cooking and automotive), water pressure cleaners, propane torch cylinders, sandpaper, shelving or brackets, vacuum cleaners or shopvacs, non-electrical wire and safety equipment (except safety clothing and footwear for women, men, children and infants).

Lawnmowers, snowblowers and gardening tools

Include chain saws, new garden tractors, lawnmowers, snowblowers, tillers, leaf loaders, trimmers, concrete curbing machines, gardening tools, top soil mixtures lawn dressings, lawn sprinklers, plant and tree pruners, garden shovels, garden spades, garden tools, wheelbarrows, outdoor urns and outdoor planters.

Live plants, seeds and other home and garden supplies (exclude agricultural fertilizers and pesticides)

Include outdoor hot tubs, outdoor spas, outdoor whirlpools, above ground pools, plant bulbs, bushes and shrubs, cut real Christmas trees, lawn and garden flowers, peat moss, lawn and garden plants, nursery stock seedlings, seeds, sod, outdoor soil, nursery stock trees, live plants, picnic tables, barbecues and accessories, composters, lawn ornaments, outdoor specialty lighting, pool chemicals and propane tanks for barbecues.

Rental and operating leasing services of commercial and industrial machinery and equipment (exclude office equipment)

Include rental and operating leasing services of air, rail, and water transportation equipment (without operator) or other commercial or industrial machinery (without operator).
Exclude rental and leasing services of office equipment.

Miscellaneous retail products

Pets

Include domestic and exotic household pets.
Exclude pet food, accessories and supplies (see Pet foods, supplies and accessories).

Pet food, supplies and accessories

Include pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc.
Exclude pets (see Pets), tack and saddlery (see Sporting equipment not elsewhere classified).

Tobacco products and accessories (exclude e-cigarettes)

Include tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, tobacco papers, cigarette lighters, cigarette holders, cigarette filters.
Exclude household matches (see Section 3 Miscellaneous household supplies not elsewhere classified) e-cigarettes (see Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems.

Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems

Include atomizers for e-cigarettes, cartomizers for e-cigarettes, cartridges for e-liquids, clearomizers for e-cigarettes, disposable e-cigarettes, e-cigarettes drip tips, e-cigarette kits, e-liquids with or without nicotine (refills), e-pipes, rechargeable e-cigarette kits, vape pens, vaporizers for e-cigarettes.
Exclude battery chargers, sold separately (see Miscellaneous household supplies, not elsewhere classified), digital display incorporating light emitting diodes (LED), not assembled or mounted, for small electronic devices, sold separately (see Other miscellaneous equipment and supplies, not elsewhere classified), household batteries, sold separately (see Miscellaneous household supplies, not elsewhere classified), microchips and other printed and integrated circuits, not assembled or mounted, for electronic devices (see Other miscellaneous equipment and supplies, not elsewhere classified), plastic and glass vial containers, not assembled or mounted in e-cigarettes (see Other miscellaneous equipment and supplies, not elsewhere classified), universal serial bus (USB) connectors, adapters, or cables, sold separately (Miscellaneous household supplies, not elsewhere classified).

Home office equipment, not elsewhere classified

Include adding machines, photocopiers, typewriters.

Home office supplies, not elsewhere classified

Include home office computer inkjet cartridges, desk accessories, home office supplies (pens, pencils, markers, scotch tape, etc.), stationery (notepads, notebooks, envelopes, file folders, etc.), gift wraps and party supplies.
Exclude gift wrap paper (see Miscellaneous household supplies, not elsewhere classified).

Farm equipment

Include new and used tractors, hay balers, harrows, combines, horse and cattle trailers and other specialized farm equipment (include parts).

Farm supplies

Include animal feed, seeds, fertilizers, pesticides and insecticides, herbicides and livestock.

Supplies for beer and wine making

Include concentrates, malts, beer and wine making chemicals, corks and beer caps, beer and wine making labels and bottles.
Exclude fees for beer and/or wine making.

Cut flowers, indoor potted plants and floral supplies

Include cut flowers, indoor potted plants, potting soil and floral supplies.
Exclude fertilizers, pesticides, insecticides, herbicides and outdoor nursery stock and supplies.

Monuments and tombstones

Include coffins, caskets, tombstones and urns.

Manufactured mobile homes

Include new and used mobile homes.

Professional and scientific instruments

Include microscopes, surveyor's equipment, laboratory equipment, telescopes, etc.

Equipment and supplies for non-farm activities, not elsewhere classified

Include audio and video mixers, new personal aircraft and new aircraft parts and accessories.

Artwork

Include sculptures, paintings, original drawings and artwork carvings.

Collectors' items

Include stamps, coins, cards, autographed items, related albums, etc.

Antiques, and used or second-hand merchandise (exclude motor vehicles and mobile homes)

Include used, second-hand or antique goods such as sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs and jewellery.
Exclude used automobiles, used automotive parts and accessories and used mobile homes.

Other miscellaneous equipment and supplies not elsewhere classified

Include crests, digital display incorporating light emitting diodes (LED), for small electronic devices, gift cards, gift certificates, glass vial containers, not assembled or mounted in e-cigarettes, key chains, key rings, key tags, marital aids, microchips and other printed and integrated circuits, for electronic devices, novelties, phone cards, pins, plastic vial containers, not assembled or mounted in e-cigarettes, souvenirs.

Other retail

Retail trade commissions

Include commissions from catalogue sales, commission from gift card sales, commission from gift certificates sales, commissions from leasing of home audiovisual equipment, commissions from leasing of motor homes (except with operator), commissions from rental of computer equipment, commissions from rental of household appliances, commissions from the sales of lottery tickets and other games of chance to gamblers, sale of instant tickets for sports pool games to gamblers, for a fee or commission, sale of instant-win lottery tickets to gamblers for a fee or commission, charity commissions, commissions from repairs and maintenance.
Exclude lottery tickets issued by the lottery operator, the service of buying and selling merchandise on own account at the final step in the distribution chain.

Miscellaneous services

Rental and operating leasing services of office furniture and equipment (exclude computer equipment)

Include rental and operating leasing of cubicle partitions, office chairs, desks, filing cabinets, office safes, cash registers, fax machines, photocopiers, word processors.
Exclude rental and leasing services of computer and peripheral equipment (see Section 3, Rental and operating leasing services of computer equipment), financial leases for office furniture and equipment.

Rental and operating leasing services of other goods (exclude movies and games on DVDs, tapes and cassettes)

Include rental and operating leasing services of audiovisual equipment and appliances, of formal wear, costumes and accessories, of home health care equipment, of equipment for parties and other social events, of recreational goods and equipment, rental and non-financial leasing services of household furniture and furnishings.
Exclude rental and leasing services of movies and games on DVDs, tapes and cassettes (see Section 3, Rental services of movies and games on DVDs, tapes and cassettes).

Repair and maintenance services (exclude for buildings and transportation equipment)

Include maintenance and repair services for commercial and industrial machinery and equipment, electronic and precision equipment and personal and household goods, computer hardware, boats, tent trailers, motorcycles, snowmobiles, sporting equipment, etc.
Exclude repair and maintenance services for buildings and motor vehicles.

Other goods and services

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2018 Annual Retail Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921 or TTY 1-800-363-7629

Table of contents

Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
E-commerce
Appendix 1 - Gasoline service station guide
Appendix 2 - Beer, wine and liquor chains

Reporting instructions

1. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

2. Do not include sales tax.

3. Percentages should be rounded to whole numbers

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

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.

  1. 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.

  1. 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.

  1. Main activity

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

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

The associated NAICS should reflect those activities conducted by the business or organizational 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 organizations 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, 2017 to April 30, 2018
  • June 1, 2017 to May 31, 2018
  • July 1, 2017 to June 30, 2018
  • August 1, 2017 to July 31, 2018
  • September 1, 2017 to August 31, 2018
  • October 1, 2017 to September 30, 2018
  • November 1, 2017 to October 31, 2018
  • December 1, 2017 to November 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • March 1, 2018 to February 28, 2019
  • April 1, 2018 to March 31, 2019

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (e.g., a newly opened business)

Revenue

  1. Sales of goods and services (e.g., fees, admissions, services revenue)

Sales of products and services are defined as amounts derived from the sale of products 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; Intracompany sales in consolidated financial statements.

  1. 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.

  1. 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)).

  1. 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.

  1. 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.

  1. Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

  1. 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.

  1. Other revenue (please specify)

Include: Amounts not included in questions (1) to (7)

  1. Total revenue

The sum of questions (1) to (8).

Expenses

  1. 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 re-sale – net of discounts earned on purchases; Freight in and duty.

  1. Employment costs and expenses
  1. 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 these amounts at question 3 - Subcontracts).

  1. 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.

  1. 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.

  1. 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.

  1. 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 question 21 - All other costs and expenses).

  1. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
Include:
Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications (report this amount at question 8 - Telephone, Internet and other telecommunication expenses); Vehicle fuel (report at question 21 - All other costs and expenses).

  1. 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); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication expenses).

  1. Telephone, Internet and other telecommunications

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

  1. 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.

  1. 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

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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.

  1. Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

  1. 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 question 19 - Interest expense).

  1. 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.

  1. 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

  1. 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 costs 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 & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

  1. Total expenses

The sum of lines 1 to 21

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

  1. Sales of all goods purchased for resale, net of returns and discounts

Include:

  • Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit;
  • Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts;
  • Parts used in generating repair and maintenance revenue; report the labour portion of repair and maintenance at question 3.

Do not deduct the value of trade-ins.

Exclude:

  • Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies;
  • Sales and revenue from concessions.
  1. Sales of goods manufactured as a secondary activity by this retailing business unit

Report revenue from sales of goods of own manufacture.

  1. Labour revenue from repair and maintenance

Include:

  • Labour revenue from installations, warranty and repair work;
  • Parts used in generating installation, repair and maintenance revenue are to be included at question 1.
  1. Revenue from rental and leasing of goods and equipment

Include:

  • Video/computer game rental;
  • Rug shampoo equipment rental;
  • Tool rental.
  1. Revenue from rental of real estate

Include:

  • Revenue received from renting out or leasing property owned by this business unit.

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%.

  1. 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.
  1. 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.

Distribution of operating revenue by method of sale

  1. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.
Include: sales at pumps for gasoline stations.

  1. E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment.
Include: all revenue where the order is received and the commitment to purchase is made via the Internet, although payment can be made by other means, orders made in web pages, extranet, mobile devices or Electronic Data Interchange (EDI).
Exclude: orders made by telephone calls, facsimile or e-mail.

  1. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.
Include: sales purchased via telephone and fax.

  1. All other methods

Please report total operating revenue of goods and services generated from all other methods.
Include: sales at trade shows, special events, in-home sales and card lock.

E-commerce

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 include 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, 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.

Appendix 1 - Gasoline service station guide

I - Independent retail dealer

An independent retail dealer purchases gasoline for resale from a supplier (e.g., an oil refinery or wholesaler), i.e., owns the inventories.

An independent dealership is a typical retail operation and should report all data as requested on the questionnaire.

A franchisee is usually an independent retail dealer.

Reporting instructions:

Section - Revenue

Exclude:

  • provincial sales taxes (PST and QST);
  • goods and services tax (GST) or harmonized sales tax (HST).

Include:

  • excise taxes;
  • revenue from repairs, rentals, car washes and other services.

II - Retail commissioned agent

A retail commissioned agent sells petroleum products on consignment and does not own the inventory of gasoline; may also purchase and carry inventories of other merchandise for resale.

A retail commissioned agent also receives a commission or flat fee from supplier of products sold on consignment.

Reporting instructions:

Section - Revenue

Please report only the commissions or fees received for consignment sales, plus excise taxes, and total sales of other merchandise not on consignment, as well as revenue from repairs, rentals, car washes and other services.

Exclude:

  • provincial sales taxes (PST and QST);
  • goods and services tax (GST), or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Exclude:

  • inventories and purchases of goods held on consignment.

Include:

  • all other merchandise, preferably valued at cost price.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report as requested on questionnaire.

III - Lessee

For purposes of the survey, a lessee can be either an independent dealer or a retail commissioned agent.

If a lessee purchases gasoline for resale, i.e., he owns the inventories, he should report as an independent dealer.

If a lessee sells gasoline on consignment, i.e., he does not own the inventories, he should report as a retail commissioned agent.

IV - Oil refinery or other wholesale supplier

An oil-producing company, refinery or other wholesale supplier involved in gasoline retailing through:

a) company owned-and-operated gasoline service stations;
or
b) retail commissioned agents or lessees who sell company-owned gasoline on consignment.

Reporting instructions:

Report for each location, depending upon its type, i.e.:

a) company-owned;
or
b) retail commissioned agent or lessee.

Section - Revenue

a) Company owned-and-operated stations

Include:

  • total retail sales of petroleum products;
  • sales of all other merchandise;
  • receipts from repairs, rentals, car washes and other services;
  • excise taxes.

Exclude:

  • provincial sales taxes (PST and QST);
  • goods and services tax (GST) or harmonized sales tax (HST).

b) Retail commissioned agents or lessees who sell on consignment

Include:

  • only the value of retail sales of petroleum products sold on consignment, including excise taxes.

Exclude:

  • commissions or fees paid to agents or lessees;
  • provincial sales taxes (PST and QST);
  • goods and services tax (GST) or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Report total inventories of petroleum products held at retail locations (both company owned-and-operated and retail commissioned agents or lessees), as well as at any other locations where the inventories are segregated pending sale on consignment or through company owned-and-operated outlets.

Inventories should be reported at transfer or wholesale value.

For company owned-and-operated stations, inventories of other merchandise held for resale (e.g., food, auto parts, etc.) should also be reported.

Section - Expenses, question 1 b) (Purchases)

Report the transfer or wholesale value of all petroleum products sold on consignment or through company owned-and-operated stations.

Purchases of other merchandise sold through company owned-and-operated outlets should also be included, at cost of goods sold.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report for all employees of company owned-and-operated stations, plus a portion of the administrative salaries (overhead) applicable to both the company owned-and-operated outlets as well as to the stations operated by retail commissioned agent or lessees who sell on consignment.

Important

If none of the above categories applies to your service station business, please enclose a note with your questionnaire.

Appendix 2 - Beer, wine, and liquor chains

The information in this appendix applies, if and only if, your company is requested to complete the Monthly Survey on Sales and Inventory of Alcoholic Beverages.

If you are not sure whether your company receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, please call us at 1 800 858 7921 or TTY 1-800-363-7629 for clarification.

If you are primarily a retailer of beer, wine and/or liquor and your company also receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, you are requested to complete the entire questionnaire for both your retail and wholesale trade operations.

The definition of store retailers is included in ‘Business activity’ section. Your retail stores should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 445310 - Beer, Wine and Liquor Stores.

Your wholesale distribution centers (i.e., distribution outlets that are not retail stores and that sell directly to commercial accounts) should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 413220 - Alcoholic Beverage Wholesaler-Distributors.

It is expected that the total operating revenue that you report on this questionnaire will be similar to the total sales, excluding taxes that have been reported for the relevant months on the Survey on Sales and Inventory of Alcoholic Beverages. If there is a substantial difference and you have not provided an explanation in the Comments section, it is likely that Statistics Canada will telephone you in an attempt to understand the reasons for the differences.

CVs Sawmills, production of wood chips by Geography Quantities produced (thousands of oven dried metric tons)

Table 2: CV's Sawmills, production of wood chips by Geography
Quantities produced (thousands of oven dried metric tons)
Geography Month
201712 201801 201802 201803 201804 201805 201806 201807 201808 201809 201810 201811 201812
Canada 2.49 2.52 2.40 2.65 2.68 2.88 2.98 2.87 2.74 2.67 2.47 1.62 1.79
Newfoundland and Labrador 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Prince Edward Island 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Nova Scotia 1.24 1.26 1.34 1.45 1.60 1.39 0.99 0.98 1.05 1.07 1.05 0.74 0.65
New Brunswick 1.63 2.49 3.59 2.53 8.50 3.36 3.68 4.71 3.62 5.26 0.67 0.59 0.10
Quebec 4.51 2.96 3.10 4.15 3.40 3.47 4.51 3.20 2.98 3.83 2.78 2.83 3.16
Ontario 17.87 18.02 17.35 17.07 16.95 18.65 19.11 19.07 19.01 17.67 17.56 9.72 13.06
Manitoba 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Saskatchewan 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Alberta 3.26 4.17 3.12 3.23 2.66 3.15 2.83 2.62 3.00 2.35 2.58 1.92 1.69
British Columbia 1.89 2.38 2.12 2.18 2.30 2.44 2.53 2.48 1.79 2.26 1.96 2.27 1.48
British columbia coast 1.51 0.40 0.37 0.38 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
British columbia interior 2.27 2.92 2.65 2.66 2.77 3.01 3.06 3.00 2.18 2.67 2.34 2.83 1.83
Northern interior, British Columbia 3.24 3.67 3.82 3.46 3.56 3.73 3.28 3.31 3.46 3.32 3.47 2.05 1.93
Southern interior, British Columbia 3.06 4.70 3.60 4.12 4.38 4.91 5.44 5.31 2.44 4.29 3.01 5.59 3.40

CVs for Sawmills, production of lumber (softwood and hardwood) by Geography Quantities produced (M.ft. b.m)

Table 1: CV's for Sawmills, production of lumber (softwood and hardwood) by Geography
Quantities produced (M.ft. b.m)
Geography Month
201712 201801 201802 201803 201804 201805 201806 201807 201808 201809 201810 201811 201812
Canada 1.66 1.73 1.64 1.74 1.71 1.92 1.72 1.87 1.92 1.72 1.71 1.12 1.16
Newfoundland and Labrador 7.11 0.00 0.00 0.00 0.00 0.00 3.53 4.60 2.99 2.27 1.23 0.43 0.00
Prince Edward Island 44.72 0.00 0.00 0.00 0.00 0.00 44.72 0.00 0.00 0.00 0.00 0.00 0.00
Nova Scotia 3.27 3.26 3.31 3.38 3.21 3.20 3.22 3.15 3.17 3.06 3.24 2.25 2.15
New Brunswick 2.05 1.70 2.13 3.09 2.57 2.54 3.55 2.56 3.67 2.17 0.55 0.51 0.31
Quebec 2.87 2.31 2.41 2.91 2.53 2.62 3.23 1.68 1.90 2.88 2.24 1.89 1.93
Ontario 15.05 14.93 14.06 14.75 13.36 16.45 14.06 15.66 16.73 14.65 14.66 8.66 10.43
Manitoba 0.82 0.67 0.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Saskatchewan 0.05 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Alberta 2.19 2.83 2.11 2.21 2.20 2.15 1.92 2.07 1.90 1.64 1.88 1.28 1.10
British Columbia 1.84 2.02 1.85 1.87 1.93 1.94 1.90 1.78 2.01 1.80 1.85 1.51 1.17
British columbia coast 2.61 0.42 0.49 0.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
British columbia interior 2.02 2.25 2.05 2.06 2.14 2.18 2.12 1.99 2.26 2.00 2.06 1.71 1.31
Northern interior, British Columbia 3.35 3.37 3.31 3.25 3.26 3.38 3.30 3.25 3.32 3.24 3.53 1.99 1.84
Southern interior, British Columbia 1.62 2.90 2.16 2.29 2.60 2.57 2.46 1.95 3.02 2.17 1.72 2.86 1.85

Why do we conduct 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, territment Plan' 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
  • This is not 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

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.

 
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

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, 2018 and March 31, 2019.

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

  • May 1, 2017 to April 30, 2018
  • June 1, 2017 to May 31, 2018
  • July 1, 2017 to June 30, 2018
  • August 1, 2017 to July 31, 2018
  • September 1, 2017 to August 31, 2018
  • October 1, 2017 to September 30, 2018
  • November 1, 2017 to October 31, 2018
  • December 1, 2017 to November 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • March 1, 2018 to February 28, 2019
  • April 1, 2018 to March 31, 2019.

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (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:

CAN$ '000: $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.

 
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
b. Rental and leasing
Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
 
c. Commissions
Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
 
d. Subsidies
Include grants, donations, fundraising and sponsorships.
 
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other
Include intracompany transfers.
Specify all other revenue:
 
Total revenue  

E-commerce

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 e-mail.

  • Yes
  • No

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

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

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, heating and hydro.

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.

 
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing inventories.
 
b. Employment costs and expenses
Include all employees who were issued a T4.
Exclude commissions to be paid to non-employees, report at sub-question c.
 
b1. Salaries, wages and commissions  
b2. Employee benefits  
c. Subcontracts
Include commisions to non-employees.
Exclude research and development.
 
d. Research and development fees.
Exclude in-house research and development.
 
e. Professional and business fees
e.g., legal, accounting, consulting, scientific and property management fees
 
f. Utilities
e.g., electricity, water, gas
 
g. Office and computer related expenses
e.g., office supplies, postage, computer upgrades
 
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits
e.g., beverage tax, business tax, license fees, property taxes
 
j. Royalties, franchise fees and memberships
Exclude Crown royalties.
 
k. Crown charges
(for logging, mining and energy industries only)
 
l. Rental and leasing
Include land buildings, equipment, vehicles.
 
m. Repair and maintenance
Include buildings, equipment, vehicles.
 
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services
e.g., bank charges, transaction fees
 
s. Interest expense  
t. Other non-production-related costs and expenses
Include bad debts, loan losses, donations, political contributions and inventory write-down.
 
u. All other costs and expenses
Include intracompany expenses.
Specify all other costs and expenses:
 
Total expenses  

Industry Characteristics

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

Report alll amounts in thousands of Canadian dollars.

a. Travel Arrangement Services

a1. Packaged tours

Packaged tours including arranging, assembling, and marketing tour packages for travel agents, tour wholesalers, and/or individuals.

a2. Customized tours

Assembling, organizing, and reserving custom tour packages for travel agents and/or individuals.

a3. Group tours

Assembling, organizing, and reserving packages for groups of people with a common interest (e.g., sports, culture, adventure, religion, education, conferences and conventions).

Total packaged product sales
Sum of questions a1. to a3.

a4. Cruises

Reservation services including commissions and fees from the sale of cruise vacations.

a5. Airline seats

Reservation services including commissions and fees from the sale of passenger airline transportation

a6. Transportation

Reservation services including commissions and fees from the sale of transportation (e.g., bus, airport shuttles, rail, vehicle rental and ferry)

Please exclude airline seats which are included in a5.

a7. Lodging

Reservation services including commissions and fees from the sale of lodging services.

Total individual product sales
Sum of questions a4. to a7.

b. Service charges for trip planning (including assembling travel information, advice and plans)

Travellers pay directly for travel assistance such as assembling travel information, advice and travel plans.

Include:

  • ticket issuing fees
  • other fees paid directly to travel agents by travellers.

c. Travel insurance products (e.g., health, baggage and cancellation insurance)

Businesses are paid for their services by commissions, fees or a combination thereof. This includes such products as health, baggage and cancellation insurance.

d. Other sales of goods and services

Amounts not included in questions a. to c.

(e.g., travellers cheques, travel related merchandise, foreign exchange services, wire transfers, sightseeing tour services, automobile club memberships and condominium time-share services)

Total sales of goods and services

Sum of questions a. to d.

 
  CAN$ '000
a. Travel Arrangement Services
Report sales of travel arrangement goods and services including arranging, assembling, and marketing of tours or other goods.
To be reported in gross amounts including the entire transaction value.
 
a1. Packaged tours  
a2. Customized tours  
a3. Group tours  
Total packaged product sales  
a4. Cruises  
a5. Airline seats  
a6. Transportation
e.g., bus, airport shuttles, rail, vehicle rental and ferry
 
a7. Lodging  
Total individual product sales  
b. Service charges for trip planning
Include assembling travel information, advice and plans.
 
c. Travel insurance products
e.g., health, baggage and cancellation insurance
 
d. Other sales of goods and services
e.g., travellers cheques, travel related merchandise, foreign exchange services and wire transfers
Specify all other sales of goods and services:
 
Total sales of goods and services
Sum of questions a. to d.
 

Industry Characteristics

2. Please provide a percentage breakdown of your total operating revenue from travel to:

Sales by destination

Please provide a breakdown of your total operating revenue by destination. This includes a breakdown of revenues received for destinations within Canada, United States and all other destinations.

 
  Percentage
Canadian destinations:  
a. Tour and cruise packages  
b. Other  
USA destinations:  
c. Tour and cruise packages  
d. Other  
Other destinations:  
e. Tour and cruise packages  
f. Other  
Total  

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.

 
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

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 [Provided Given Names], [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?

Why do we conduct 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
  • This is not 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

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.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

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, 2018 and March 31, 2019.

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

  • May 1, 2017 to April 30, 2018
  • June 1, 2017 to May 31, 2018
  • July 1, 2017 to June 30, 2018
  • August 1, 2017 to July 31, 2018
  • September 1, 2017 to August 31, 2018
  • October 1, 2017 to September 30, 2018
  • November 1, 2017 to October 31, 2018
  • December 1, 2017 to November 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • March 1, 2018 to February 28, 2019
  • April 1, 2018 to March 31, 2019.

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (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:

CAN$ '000: $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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
b. Rental and leasing
Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
 
c. Commissions
Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
 
d. Subsidies
Include grants, donations, fundraising and sponsorships.
 
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other
Include intracompany transfers.
Specify all other revenue:
 
Total revenue  

E-commerce

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 e-mail.

  • Yes
  • No

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

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

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, heating and hydro.

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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing inventories.
 
b. Employment costs and expenses
Include all employees who were issued a T4.
Exclude commissions to be paid to non-employees, report at sub-question c.
 
b1. Salaries, wages and commissions  
b2. Employee benefits  
c. Subcontracts
Include commisions to non-employees.
Exclude research and development.
 
d. Research and development fees.
Exclude in-house research and development.
 
e. Professional and business fees
e.g., legal, accounting, consulting, scientific and property management fees
 
f. Utilities
e.g., electricity, water, gas
 
g. Office and computer related expenses
e.g., office supplies, postage, computer upgrades
 
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits
e.g., beverage tax, business tax, license fees, property taxes
 
j. Royalties, franchise fees and memberships
Exclude Crown royalties.
 
k. Crown charges
(for logging, mining and energy industries only)
 
l. Rental and leasing
Include land buildings, equipment, vehicles.
 
m. Repair and maintenance
Include buildings, equipment, vehicles.
 
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services
e.g., bank charges, transaction fees
 
s. Interest expense  
t. Other non-production-related costs and expenses
Include bad debts, loan losses, donations, political contributions and inventory write-down.
 
u. All other costs and expenses
Include intracompany expenses.
Specify all other costs and expenses:
 
Total expenses  

Industry characteristics

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

Exclude subsidies, royalties, dividend and interest revenue.

Report all amounts in thousands of Canadian dollars.

Please provide a breakdown of your sales and services revenue, where applicable. Amounts should be reported net of trade discount, value added tax and other taxes based on sales.

Include sales from Canadian locations.

Exclude:

  • grants and subsidies
  • donations and fundraising
  • royalties, rights, licensing and franchise fees
  • investment income.

a. Admissions to live performances and events presented by this business

Include:

  • admissions through sale of general public tickets and seasonal subscriptions
  • bundled admission packages that include food and beverage service, backstage passes, etc.
  • personal seat licenses and box leases
  • admissions to live performances in which the admission takes the form of a cover charge
  • membership fees paid primarily for the right of admission to performances.

Exclude:

  • payments received for events and performances owned, produced or presented by other establishments using your facilities (report at question 1b.)
  • contract production (report at question 1d.).

b. Facility rental revenue

Please report your share of box office receipts for events or performances that were owned, produced or presented by others using or renting your facilities.

d. Contract production

Fees earned by individuals, companies or teams for the production of live performances, sports or racing events under contract to promoters, venue owners or others. The contracts will specify the type of payment received by the performers, artists, companies, athletes or teams, for example a flat rate or a percentage of admission revenues. Contracts may also specify the disposition of any intellectual property rights arising from the performance.

Exclude:

  • contract production of literary, dramatic, musical and artistic works, sound recordings and communication signals (report at question 1m.)
  • licensing of copyrights relating to a live performance (report at question 2a.)
  • technical (non-performance) services (report at question 1g.).

e. Professional fees and commission for career management and representation services for artists, athletes, entertainers and others

Acting on behalf of artists, athletes, entertainers and other public figures in a wide range of activities that enhance the client's career.

Include negotiating contracts and bookings performances and public appearances.

f. Event management services

Planning, organizing, marketing and managing a live sports or performing arts event on behalf of others including venue owners, performers, etc.

g. Technical artistic services

Providing artistic technical support services, such as backstage services and post-production services.

Include:

  • lighting, key grip and set placement and removal
  • editing, visual effects, copying, captioning, adding music and foreign language dubbing.

i. Advertising revenue

Revenue obtained by providing services that attract attention to a product, business, cause, etc.

Include:

  • the provision of display space on various surfaces such as billboards
  • agent services involved in buying and selling space or time for advertising messages
  • the sale of venue naming rights, sponsorship rights, endorsement services and exclusivity rights.

j. Sales of food and non-alcoholic beverages

Include:

  • prepared meals
  • packaged food
  • vending machine sales.

l. Sales of merchandise

Revenue obtained from parts and materials charged in repair work as well as from the sales of all items other than food or beverages.

Include:

  • recreational and sports equipment and accessories
  • oil and gasoline
  • clothing
  • arts and crafts
  • magazines.
What were this business's sales for each of the following goods and services?
  CAN$ '000
a. Admissions to live performances and events presented by this business
Report your share of box office receipts for events presented by others using your facilities, such as rentals, in question 1b.
 
a1. For live performing arts performances, festivals and fairs  
a2. For live sports and racing events  
a3. For other events  
Total  
b. Facility rental revenue
Include: rentals of theatres, tracks, stables, grounds, arenas, conference rooms
 
b1. For live performing arts performances, festivals and fairs  
b2. For live sports and racing events  
b3. For other events  
Total  
c. Rental revenue from traveller accommodations  
d. Contract production
Include fees earned by artists, athletes, performers, writers, companies and teams under contract to promoters, vendors or others.
 
e. Professional fees and commissions for career management and representation services for artists, athletes, entertainers and others  
f. Event management services  
g. Technical artistic services
e.g., lighting, visual effects
 
h. Receipts from gambling
e.g., wagering, gambling machines, lottery tickets, pari-mutuel, internet gambling and bookmaking
 
i. Advertising revenue  
j. Sales of food and non-alcoholic beverages  
k. Sales of alcoholic beverages  
l. Sales of merchandise  
All other goods and services
Specify all other sales of goods and services:
 
m. Total sales of goods and services
(Sum of rows a. to m.)
 

2. What was this business's revenue from the following royalties, rights, licensing and franchise fees?

Revenues from royalties, rights, licensing and franchise fees

a. Licensing of rights to use copyrighted works and trademarks

Licensing the rights to use copyrighted intellectual property and trademarks, such as logos. Licenses authorize the licensee to exploit the copyrighted work, for example: to reproduce or perform a literary or musical piece of work by making a sound or video recording of the piece, to rent a computer program to make a recording of a particular performance. A license may authorize some or all of these rights.

Include licenses to use:

  • literary works such as book manuscripts and computer programs
  • dramatic works such as films, videos, plays, screenplays and scripts
  • musical works
  • artistic works such as paintings and photographs
  • actor's or singer's performances
  • broadcast communication signals
  • sound recordings.

b. Broadcast and other media rights

Granting the right of access (on a fee, royalty, or other basis) to a sporting event, facility or activity for the purpose of commercially exploiting sounds, images and other information of the event, facility or activity. The contracts define the type of exploitation permitted and may specify the ownership of intellectual property rights relating to the sounds, images and other information.

What was this business's revenue from the following royalties, rights, licensing and franchise fees?
  CAN$ '000
a. Licensing of rights to use copyrighted works and trademarks  
b. Broadcast and other media rights  
c. All other royalties, rights, licensing and franchise fees
Specify all other royalties, rights, licensing and franchise fees:
 
Total royalties, rights, licenses and franchise fees  

3. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the attendance for the following performances and events?

If a particular category does not apply to this business, leave the field blank. If records are not kept, please provide your best estimate.

Attendance

Live sports and racing events and Live performing arts performances, festivals and fairs

a. and c. Presented by this business

Please report attendance numbers for presentations that are produced/owned by your establishment.

b. and d. Presented by others using this business's facilities (such as rentals)

Please report attendance numbers for presentations that are produced/owned by another establishment.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the attendance for the following performances and events?
  Number of spectators
Live sports and racing events  
a. Presented by this business  
b. Presented by others using this business's facilities
e.g., such as rentals
 
Live performing arts performances, festivals and fairs  
c. Presented by this business  
d. Presented by others using this business's facilities
e.g., such as rentals
 

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.

What was this business's breakdown of sales by the following types of client?
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

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 licenses 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

International transactions - revenue received from exports

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 licenses 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 licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

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 licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

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 licenses 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 licenses 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 licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

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 licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of payments made to any other countries - top 4 suppliers only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

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 [Provided Given Names], [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?

2018 Survey of Service Industries: Book Publishers

Why do we conduct 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
  • This is not 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

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.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

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, 2018 and March 31, 2019.

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

  • May 1, 2017 to April 30, 2018
  • June 1, 2017 to May 31, 2018
  • July 1, 2017 to June 30, 2018
  • August 1, 2017 to July 31, 2018
  • September 1, 2017 to August 31, 2018
  • October 1, 2017 to September 30, 2018
  • November 1, 2017 to October 31, 2018
  • December 1, 2017 to November 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • March 1, 2018 to February 28, 2019
  • April 1, 2018 to March 31, 2019.

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (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:

CAN$ '000: $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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
b. Rental and leasing
Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
 
c. Commissions
Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
 
d. Subsidies
Include grants, donations, fundraising and sponsorships.
 
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other
Include intracompany transfers.
Specify all other revenue:
 
Total revenue  

E-commerce

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 e-mail.

  • Yes
  • No

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

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

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, heating and hydro.

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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing inventories.
 
b. Employment costs and expenses
Include all employees who were issued a T4.
Exclude commissions to be paid to non-employees, report at sub-question c.
 
b1. Salaries, wages and commissions  
b2. Employee benefits  
c. Subcontracts
Include commisions to non-employees.
Exclude research and development.
 
d. Research and development fees.
Exclude in-house research and development.
 
e. Professional and business fees
e.g., legal, accounting, consulting, scientific and property management fees
 
f. Utilities
e.g., electricity, water, gas
 
g. Office and computer related expenses
e.g., office supplies, postage, computer upgrades
 
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits
e.g., beverage tax, business tax, license fees, property taxes
 
j. Royalties, franchise fees and memberships
Exclude Crown royalties.
 
k. Crown charges
(for logging, mining and energy industries only)
 
l. Rental and leasing
Include land buildings, equipment, vehicles.
 
m. Repair and maintenance
Include buildings, equipment, vehicles.
 
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services
e.g., bank charges, transaction fees
 
s. Interest expense  
t. Other non-production-related costs and expenses
Include bad debts, loan losses, donations, political contributions and inventory write-down.
 
u. All other costs and expenses
Include intracompany expenses.
Specify all other costs and expenses:
 
Total expenses  

Industry characteristics

Definitions:

Own titles: works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Agency titles: titles which are published or reprinted outside of Canada, but sold in Canada.

Revenue from pre-sold books should be reported in the year in which they are delivered.

Include e-books and print books.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of the following goods and services?

Report dollar amounts in thousands of Canadian dollars.

Guidelines

Please complete the questions 1 to 15 for books only, in all formats (not any other published material that your firm produces).
Sales of own and agency titles (net of returns) (Paper and digital book sales only).

Sources of revenue

Net sales of own and exclusive agency titles (minus book returns) (report book sales only).
A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.

Include:

  • titles bearing an ISBN published under the publisher's own imprint or under an imprint for which the publisher has acquired the publishing, management and marketing rights
  • non-periodical printed publications having at least 48 pages of text or illustrations, collated or bound, excluding covers
  • non-periodical printed publications having less than 48 pages but which you consider to be (are marketed as) a book (e.g., children's books and poetry books)
  • titles published in print, audio, CD-ROM, online e-books and other formats
  • titles published with non-book goods such as toys, etc.
  • titles sold under the form of masters for the purpose of reproduction (e.g.,, educational materials)
  • atlases.

Exclude:

  • publications issued for advertising purposes such as trade catalogues, prospectuses, tourist advertising, etc.
  • instruction books for assembling or operating machines, household appliances, etc., sold with the product
  • test sheets and music scores
  • timetables, price lists, directories, entertainment programs, calendars, school yearbooks, horoscopes, etc.
  • publications for internal use only, such as company regulations, reports, etc.
  • blank books such as ledgers and diaries
  • colouring books
  • newspapers and magazines
  • government publications and charts
  • publications containing advertising other than the publisher's own promotional materials.
For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of the following goods and services?
  Sales
(CAN$ '000)
a. Net sales of own and exclusive agency titles
Report book sales only (minus book returns).
 
b. All other sales of goods and services
e.g., sales of rights, periodical publishing, printing services, marketing, rental and leasing revenue
Specify all other sales:
 
Total sales of goods and services  

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how much did this business receive in grants and subsidies?

Include federal, provincial/territorial and municipal grants and subsidies.

Exclude tax credits.

CAN$ '000:

3. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., what was the percentage breakdown of own and agency titles by language of printing?

Exclude sales of rights.

All books with 2 languages in equal proportion must be classified in the category "Other languages".

Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., what was the percentage breakdown of own and agency titles by language of printing?
  Percentage
a. English  
b. French  
c. Other languages  
Total percentage  

4. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to online sales of print titles for the following breakdown by authorship?

Include:

  • sales to online stores, including sales made through other companies' websites
  • sales in Canada and export sales.

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to online sales of print titles for the following breakdown by authorship?
  Online sales of print titles (CAN$ '000)
a. Canadian authorship  
b. Foreign authorship  
Total online sales of print titles  

5. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to sales of e-books for the following breakdown by authorship?

Include all sales by other companies/websites, sales in Canada and export sales.

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to sales of e-books for the following breakdown by authorship?
  E-book sales (CAN$ '000)
a. Canadian authorship  
b. Foreign authorship  
Total e-book sales  

6. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of own and exclusive agency titles in Canada through the following channels?

Include sales done via distributors.

Exclude sale of rights.

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

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of own and exclusive agency titles in Canada through the following channels?
  Net sales of books in Canada
(CAN$ '000)
Net sales of print books in Canada
Exclude online sales.
 
a. Wholesalers  
b. Major chain bookstores
i.e., chains of four outlets or more.
 
c. Independent bookstores
i.e., one to three outlets
Include campus bookstores.
 
d. General retailers
e.g., drugstores, department stores
 
e. Libraries
Exclude educational libraries.
 
f. Educational institutions
Include educational libraries.
 
g. Direct sales to consumer
e.g., festivals, trade fairs
 
h. All other channels of sales, excluding online sales
Specift all other channels of sales:
 
Online sales of print books in Canada  
i. Online sales of print books through any channel  
Sales of e-books in Canada  
j. Sales of e-books through any channel  
Total net sales in Canada of print books and e-books  

7. What was the breakdown of this business's net sales for own and exclusive agency titles [amount], according to the following commercial categories?

Include e-books and print books sales.

Please report the number of books sold in Canada and export during the fiscal year. The publisher's own titles are to be reported separately from exclusive agency books sold.

Own titles: works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Agency titles: titles which are published or reprinted outside of Canada, but sold in Canada.

Revenue from pre-sold books should be reported in the year in which they are delivered.

What was the breakdown of this business's net sales for own and exclusive agency titles [amount], according to the following commercial categories?
  Sold in Canada (CAN$ '000) Export sales (CAN$ '000)
Own titles    
a. Textbooks
Include:
- workbooks, teacher's manuals, and books focusing on developing literacy
- sales to schools at all levels of education.
   
b. Children and juvenile books
Include picture books and texts not primarily intended as textbooks.
Exclude colouring books.
   
c. Tradebooks
Include mass market paperbacks, trade paperbacks and trade hardcovers.
   
d. Reference, scholarly, professional and technical
e.g., dictionaries, encyclopedias, thesauruses
Include titles aimed at the academic community, research institutes and specific groups of individuals.
   
Subtotal own titles    
Exclusive agency titles    
e. Textbooks
Include:
- workbooks, teacher's manuals, and books focusing on developing literacy
- sales to schools at all levels of education
   
f. Children and juvenile books
Include picture books and texts not primarily intended as textbooks.
Exclude colouring books.
   
g. Tradebooks
Include mass market paperbacks, trade paperbacks and trade hardcovers.
   
h. Reference, scholarly, professional and technical
e.g. dictionaries, encyclopedias, thesauruses
Include titles aimed at the academic community, research institutes and specific groups of individuals.
   
Subtotal exclusive agency titles    
Total book sales    

8. What was the percentage breakdown of this business's net sales in Canada of own titles [amount] according to the following authorships?

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
What was the percentage breakdown of this business's net sales in Canada of own titles [amount] according to the following authorships?
  Percentage
a. Canadian authors  
b. Foreign authors  
Total percentage
Should equal 100%
 

9. What was the percentage breakdown of this business's net export sales of own titles [amount] according to the following authorships?

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
What was the percentage breakdown of this business's net export sales of own titles [amount] according to the following authorships?
  Percentage
a. Canadian authors  
b. Foreign authors  
Total percentage
Should equal 100%
 

10. What was the percentage breakdown of this business's net sales in Canada of exclusive agency titles [amount] according to the following authorships?

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
What was the percentage breakdown of this business's net sales in Canada of exclusive agency titles [amount] according to the following authorships?
  Percentage
a. Canadian authors  
b. Foreign authors  
Total percentage
Should equal 100%
 

11. What was the percentage breakdown of this business's net export sales of exclusive agency titles [amount] according to the following authorships?

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
What was the percentage breakdown of this business's net export sales of exclusive agency titles [amount] according to the following authorships?
  Percentage
a. Canadian authors  
b. Foreign authors  
Total percentage
Should equal 100%
 

A new title is a book with more than 50% original content. New editions and reprints are not considered new titles. In contrast with a new title, a book is considered a new edition if less than 50% of its content is original.

12. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many new titles did this business publish in each of the following commercial categories?

Include:

  • e-books and print books sales
  • your own titles and exclusive agency titles.

Canadian author:

  • A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
  • If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

  • A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
  • A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

  • Any person living outside of Canada who is not a Canadian citizen.

Translation:

  • Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.
For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many new titles did this business publish in each of the following commercial categories?
  Number of Canadian authors Number of
foreign authors
a. Textbooks
Include:
- workbooks, teacher's manuals, and books focusing on developing literacy
- sales to schools at all levels of education.
   
b. Children and juvenile books
Include picture books and texts not primarily intended as textbooks.
Exclude colouring books.
   
c. Tradebooks
Include mass market paperbacks, trade paperbacks and trade hardcovers.
   
d. Reference, scholarly, professional and technical
e.g., dictionaries, encyclopedias, thesauruses
Include titles aimed at the academic community, research institutes and specific groups of individuals.
   
Total number of new titles published by authorship    
Total number of new titles published    

13. Of the [number of] new titles published, how many are available in the following formats?

Of the [number of] new titles published, how many are available in the following formats?
  Number of new titles
a. Print only  
b. Both print and e-book  
c. E-book only  
Total number of new titles published
Should equal the total number of new titles published at question 12.
 

14. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many copies of books did this business sell in the following commercial categories?

Include:

  • e-books and print books sales
  • your own titles and exclusive agency titles.
For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many copies of books did this business sell in the following commercial categories?
  Number of copies sold
a. Textbooks
Include:
- workbooks, teacher's manuals, and books focusing on developing literacy
- sales to schools at all levels of education.
 
b. Children and juvenile books
Include picture books and texts not primarily intended as textbooks.
Exclude colouring books.
 
c. Tradebooks
Include mass market paperbacks, trade paperbacks and trade hardcovers.
 
d. Reference, scholarly, professional and technical
e.g., dictionaries, encyclopedias, thesauruses
Include titles aimed at the academic community, research institutes and specific groups of individuals.
 
Total number of copies sold  

15. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's direct costs of own titles, exclusive agency titles and other published material, as reported for your cost of goods sold?

Report direct costs related to publishing.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's direct costs of own titles, exclusive agency titles and other published material, as reported for your cost of goods sold?
  Costs of titles sold (CAN$ '000)
a. Opening inventory  
b. Purchases
Include freight-in, customs and brokerage.
 
Direct costs related to publishing
Include amortized pre-publication costs, e.g., editorial and design.
 
c. Production employee salaries, wages and benefits  
d. Contract printing service fees
e.g., printing, binding and paper
 
e. All other production costs
Include materials for in-house printing such as pre-press, paper and ink.
 
Subtotal direct costs related to publishing  
f. Closing inventory  
Total cost of titles sold  

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.

What was this business's breakdown of sales by the following types of client?
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

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 licenses 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

International transactions - revenue received from exports

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 licenses 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 licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

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 licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

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 licenses 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 licenses 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 licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

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 licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of payments made to any other countries - top 4 suppliers only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

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 [Provided Given Names], [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?