Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2018 Survey of Service Industries. 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: 1-800-972-9692

Table of contents

Business or organization and contact information
Reporting period information
Revenue
Expenses
Industry characteristics
E-commerce

Business or organization and contact information

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

1. Legal name and Operating name

Legal Name

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

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

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

Operating Name

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

2. Designated contact person

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

3. Current operational status

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

4. Main activity

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

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

The associated NAICS should reflect those activities conducted by the business or organizational 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, 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.

2. 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.

3. 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).

4. 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.

5. 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.

6. Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.

Exclude: Equity income from investments in subsidiaries or affiliates.

7. 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.

8. Other revenue ‑ specify

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

9. Total revenue

The sum of sub‑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 resale – net of discounts earned on purchases; Freight in and duty.

Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

2. 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 sub‑question (3) ‑ Subcontracts).

2. 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.

3. 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.

4. 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.

5. 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 sub‑question (21) ‑ All other costs and expenses).

6. 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 telecommunication (report at sub‑question (8) ‑ Telephone, Internet and other telecommunication); Vehicle fuel (report at sub‑question (21) ‑ All other costs and expenses).

7. 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 this amount at sub‑question (8) ‑ Telephone, Internet and other telecommunications).

8. Telephone, Internet and other telecommunication

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

9. 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.

10. 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

11. 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.

12. 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.

13. 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.

14. 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).

15. 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.

16. 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.

17. 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.

18. 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 sub‑question (19) ‑ Interest expense).

19. 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.

20. 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

21. 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 sub‑questions (1) to (20) above.

22. Total expenses

(sum of questions 1 to 21)

Industry characteristics

1 c. Total admission receipts

Please report revenue from admissions.

1 d. Advertising revenue

Please report revenue earned from business promotion activities.

Include:

• on-screen advertising of products
• distribution of sample products and newspapers,
• display of posters in the lobby,
• revenue from government advertising (e.g., military recruiting or anti-smoking messages)
• revenue received from selling advertising for smaller theatre chains.

3. Amusement taxes collected

Please report the total amount of amusement taxes (municipal, provincial, territorial, etc.) collected by you on admissions.

4 f. Total number of seats in theatre

Include: the total number of seats in all auditoriums of the theatre or hall.

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.

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:

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?

Please report all amounts in thousands of Canadian dollars.

Include film festivals.

Total admission receipts
Please report revenue from admissions.

Advertising revenue
Please report revenue earned from business promotion activities.

Include:

• on-screen advertising of products
• distribution of sample products and newspapers
• display of posters in the lobby
• revenue from government advertising (e.g., military recruiting or anti-smoking messages)
• revenue received from selling advertising for smaller theatre chains.

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

	CAN$ '000
Admission receipts
a. Admission receipts for 3D format
b. Admission receipts for non-3D format
Total admission receipts (admission receipts for 3D format plus the admission receipts for non-3D format)
c. Advertising revenue
d. Rental of facilities e.g., events, meetings
e. Amusement arcade revenue e.g., coin-operated games
f. Sales of food and beverages
g. All other sales of goods and services Specify all other sales:
Total sales of goods and services Sum of questions 1a. to 1g.

Industry characteristics

2. What were this business's expenses for each of the following?

2. What were this business's expenses for each of the following?

	CAN$ '000
Film rental and royalty payments
Franchise fees e.g., concessions
All other expenses related to facilities for non-theatrical events Specify all other expenses:

Industry characteristics

3. What were this business's amusement taxes collected?

Amusement taxes collected
Please report the total amount of amusement taxes (municipal, provincial, territorial, etc.) collected by you on admissions.

CAN$ '000:

4. What were this business's counts for the following theatre operations?

Total number of seats in theatre Include: the total number of seats in all auditoriums of the theatre or hall.

Usual number of performances per screen per week
Include each showing of a film for which an admission fee is charged, a double billing is counted as one performance.

What were this business's counts for the following theatre operations?

	Number
Admissions e.g., attendance
a. Number of paid admissions for 3D format
b. Number of paid admissions for non-3D format
Total number of paid admissions (number of paid admissions for 3D format plus the number of paid admissions for non-3D format)
Other theatre operations
c. Number of screens
d. Number of screens equipped with a 3D projector for the screening of movies
e. Number of seats

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?

Release date: March 11, 2019 Updated on: December 20, 2019 (Previous notice)

Introduction

Statistics Canada invites data producers and data users, representatives of business associations, government bodies at the federal, provincial and local levels, academics and researchers and all other interested parties to submit proposals for the revision to the North American Industry Classification System (NAICS) Canada. The revised version of NAICS will be called NAICS Canada 2022 Version 1.0.

Objective

The proposals have two objectives:

• collect input from users as an integral part of the NAICS revision process, and
• ensure users' needs continue to be met.

Background

The North American Industry Classification System was released for the first time in 1997, with NAICS 1997. This classification was developed through the cooperation of Statistics Canada, Mexico's Instituto Nacional de Estadistica y Geografia (INEGI) and the Economic Classification Policy Committee (ECPC) of the United States. Each country maintains its own version of NAICS (NAICS Canada, NAICS U.S., and NAICS Mexico). The three country versions are generally the same with some differences found primarily in wholesale trade, retail trade and government, and at the 6-digit national industry level.

NAICS replaced the existing industry classification system used in Canada, which was the Standard Industrial Classification (SIC). Since then, NAICS Canada, U.S. and Mexico have been revised on a 5-year cycle in 2002, 2007, 2012 and 2017. The three NAICS partner agencies meet regularly to discuss possible changes to the common NAICS structure.

NAICS Canada was also revised in 2017 with NAICS Canada 2017 Version 2.0 and in 2018 with NAICS Canada 2017 Version 3.0. Canada has started evolving towards adopting a permanent "evergreen" practice with regards to NAICS, which means the updating of NAICS Canada on an as-needed basis, with version updates between the standard 5-year revision milestones. These "evergreen" updates strive to be constrained to specific situations or cases, e.g., in the cases of NAICS Canada Version 2.0 where changes were made to Internet publishing and NAICS Canada Version 3.0 where the classification was revised to account for new industries created after Canada has adopted a new law legalizing cannabis for non-medical use with impacts on the whole Canadian economy and society.

Nature and content of proposals

Respondents are invited to provide their comments, feedback and suggestions on how to improve the NAICS content. They must outline their rationale for proposed changes.

No restrictions have been placed on content. Respondents may propose non-structural and structural changes. Structural changes are those that affect the numerical hierarchy of the NAICS classification, such as the creation of new classification items, the combination or decomposition of classification items, as well as the elimination of classification items. A classification item (sometimes referred to as a "class") represents a category at a certain level within a statistical classification. It defines the content and the borders of the category. For NAICS, classifications items are: Sectors (2-digit), Subsectors (3-digit), Industry group (4-digit) and Industry (5-digit), and Canadian industry (6-digit).

Updated: Key dates for NAICS 2022 revision process

Here are revised key dates for the NAICS 2022 revision process:

• Pre-public consultation discussions between Statistics Canada and key stakeholders: March 2019 to October 2019.
• Official public consultation period will be opened: from November 2019 to the end of June 2020.
• Completion of trilateral negotiations: September 2020
• Public notice containing proposals in consideration for changes in NAICS: October 2020 (previously September 2020)
• Public notice containing the final approved proposal for changes in NAICS: March 2021 (previously February 2021)
• Public release of NAICS Canada 2022 Version 1.0: January 2022

Individuals and organizations wishing to submit proposals for changes in NAICS should start preparing their material and arguments for the official public consultation which will start in November 2019 (see key dates above), based on the guidelines provided below.

Presentation

Proposals must contain the name, mailing address, email address and phone number of the respondent.

Proposals must be submitted by email to statcan.opmic-standards-industry-bgpvpci-normes-industrie.statcan@statcan.gc.ca.

Consultation guide and guidelines for submitting proposals for change in NAICS

Individuals or organizations are encouraged to follow the guidelines below when developing their proposals.

Proposals should:

• clearly identify the proposed addition or change to NAICS; this can include the creation of entirely new classes, or modifications to existing classes;
• outline the rationale and include supporting information for the proposed change;
• if possible, describe the empirical significance (i.e. revenue, expenses, value-added, employment) of proposed changes, and especially structural changes; new NAICS industries should have revenues of at least $500 million per year
• be consistent with classification principles (e.g., mutual exclusivity, exhaustiveness and homogeneity within categories);
• be relevant, that is
  • describe the present analytical interest;
  • enhance the usefulness of data;
  • base the proposal on appropriate statistical research or subject matter expertise.

Please consider the questions below when preparing your input for the consultation on the revision of NAICS:

• Are there socioeconomic activities for which you cannot find a satisfactory NAICS code?
• Are there classification items that you find difficult to use because their descriptions are vague or unclear?
• Are there pairs of classification items you find difficult to distinguish from each other? Are there boundaries that could be clarified?
• Are there socioeconomic activities that you find difficult to place in NAICS? Are any activities missing?
• Are there socioeconomic activities that you think should have their own NAICS category? Please indicate at which level and why, with the support documentation about the activities (see guidelines above for a proposal).
• Are there activities that you are able to locate in NAICS, but you would like to have them located in a different industry?
• Is the language or terminology used in NAICS in need of updating to be consistent with current usage?

Note that submissions do not need to cover every topic; you can submit your comments on your particular area(s) of concern only.

NAICS Classification Structure

NAICS has a 6-digit, 5-level classification structure, consisting of 2-digit sectors, 3-digit sub-sectors, 4-digit industry groups, 5-digit industries and 6-digit national industries. Changes may be proposed for any level, but changes to the 2-digit to 5-digit levels will be subject to trilateral negotiation and approval. Changes to the 6-digit national industry level are at the discretion of each trilateral partner (i.e. Statistics Canada makes the final decision about changes to 6-digit industries in NAICS Canada).

NAICS Canada 2017 Version 3.0 is the latest version of the classification for the participants of this consultation to base their input on.

Costs associated with proposals

Statistics Canada will not reimburse respondents for expenses incurred in developing their proposal.

Treatment of proposals

Statistics Canada will review all proposals received. Statistics Canada reserves the right to use independent consultants or government employees, if deemed necessary, to assess proposals.

If deemed appropriate, a representative of Statistics Canada will contact respondents to ask additional questions or seek clarification on a particular aspect of their proposal.

Please note that a proposal will not necessarily result in changes to NAICS.

Official languages

Proposals may be written in either of Canada's official languages—English or French. Include your contact information in the event you need to be contacted for additional information or clarification.

Confidentiality

Statistics Canada is committed to respecting the privacy of consultation participants. All personal information created, held or collected by the Agency is protected by the Privacy Act. For more information on Statistics Canada's privacy policies, please consult the Privacy notice.

Thank You

We thank all participants for their continued interest and participation in the various NAICS engagement activities.

Enquiries

If you have any enquiries about this process, please send them to statcan.opmic-standards-industry-bgpvpci-normes-industrie.statcan@statcan.gc.ca.

Release date: March 11, 2019 Updated on: December 20, 2019 (Previous notice)

Introduction

Statistics Canada invites all interested parties to participate in the revision of the North American Product Classification System (NAPCS) Canada, by submitting proposals for the revision. The new revised NAPCS Canada Classification System will be called NAPCS Canada 2022 Version 1.0.

This invitation is aimed at data users and data producers of products (goods and services), representatives of business associations, government bodies at the federal, provincial and local levels, academics and researchers, as well as any other interested parties.

Objectives

The collection of revision proposals has two objectives:

• to gather input from users, as an integral part of the NAPCS Canada revision process, and
• to ensure users' needs continue to be met.

Background

The first version of NAPCS Canada, known as provisional version 0.1, was published in 2007. The development of the classification started a few years earlier as a joint project of the national statistical agencies of Canada, Mexico and the United States (U.S.). The NAPCS project followed the adoption by the three countries of a common industry classification, the North American Industry Classification System (NAICS) in 1997. The purpose of the NAICS project was to develop a standard that allowed comparisons of industry data among the three participating countries. The development of NAPCS was meant to serve the same purpose for product statistics.

There are currently two types of NAPCS classification: NAPCS Canada and Trilateral NAPCS. Each NAPCS cooperating country has the choice to maintain its own version of NAPCS. Trilateral NAPCS is considered a reference classification. At the moment, only Canada as published a national version, NAPCS Canada. NAPCS Canada differs from Trilateral NAPCS in the aggregation structure. NAPCS Canada uses a more traditional aggregation structure, a supply-based attributes of products, more or less based on the industry of origin of products. On the other hand, the Trilateral NAPCS structure emphasizes demand-based attributes of products, such as the substitutability of products, the complementary nature of products or the similarity in markets being served by the products. The most detailed categories of NAPCS Canada have been defined so as to permit mapping into the most detailed trilateral categories. This means that the Canadian detailed categories can be re-organized using the trilateral aggregation structure. In effect, the trilateral aggregation structure becomes a regrouping variant of the Canadian aggregation structure, with few exceptions. The availability of data at the most detailed level of NAPCS Canada will continue to influence the extent of the trilateral work.

The three NAPCS partner agencies meet regularly to discuss possible changes to the common Trilateral NAPCS structure. Since the creation of this product classification, NAPCS Canada, has been revised on a 5-year cycle, in 2012 and 2017.

NAPCS Canada was also revised in 2018 with NAPCS Canada 2017 Version 2.0. Canada has started evolving towards adopting a permanent “evergreen” practice with regards to NAPCS, which means the updating of NAPCS Canada on an as-needed basis, with version updates between the standard 5-year revision milestones. These “evergreen” updates strive to be constrained to specific situations or cases, e.g., in NAPCS Canada Version 2.0, the classification was revised to account for new products created after Canada adopted a new law legalizing cannabis for non-medical use, with impacts on the whole Canadian economy and society.

Proposals: Nature and content

Respondents are invited to provide their comments, feedback and suggestions on how to improve the NAPCS Canada content. They must outline their rationale for proposed changes.

No restrictions have been placed on content. Respondents may propose non structural as well as structural changes. Structural changes are those that affect the numerical hierarchy of the NAPCS Canada classification, such as the creation of new classification items, the combination or decomposition of classification items as well as the elimination of classification items. A classification item represents a category at a certain level within a statistical classification. It defines the content and the borders of the category.

Nomenclature of classification items within each level of NAPCS Canada 2017 Version 2.0

Classification item	Coding
Group	3-digit code
Class	5-digit code
Subclass	6-digit code
Detail	7-digit code

Updated: Key dates for NAPCS Canada 2022 revision process

Here are revised key dates for the NAPCS Canada 2022 revision process:

• Pre-public consultation discussions between Statistics Canada and key stakeholders: March 2019 to October 2019
• Official public consultation period will be opened: from November 2019 to the end of June 2020
• Completion of trilateral negotiations: September 2020
• Public notice containing proposals in consideration for changes in NAPCS: October 2020 (previously September 2020)
• Public notice containing the final approved proposal for changes in NAPCS: March 2021 (previously February 2021)
• Public release of NAPCS Canada 2022 Version 1.0: February 2022

Individuals and organizations wishing to submit proposals for changes in NAPCS Canada should start preparing their material and arguments for the official public consultation. Public consultation will start in November 2019 (see key dates above) and will be based on the guidelines provided below.

Submitting Proposals

Proposals for NAPCS Canada revisions must contain the contact information of those submitting the change request:

1. Name
2. Organization (when an individual is proposing changes on behalf of an organization)
3. Mailing address
4. Email address
5. Phone number

Should additional information or clarification to the proposal be required, participants might be contacted.

Proposals must be submitted by email to: statcan.opmic-standardsproducts-bgpvpci-normesproduits.statcan@statcan.gc.ca.

Consultation guidelines for submitting proposals for change in NAPCS Canada

Individuals or organizations are encouraged to follow the guidelines below when developing their proposals.

Proposals should:

• clearly identify the proposed addition or change to NAPCS Canada; this can include the creation of entirely new classification items (groups, classes, subclasses or details) or modifications to existing classification items;
• outline the rationale and include supporting information for the proposed change;
• when possible, describe the empirical significance (i.e., revenue or sales, expenses, value-added, trade values, prices, volume of sales or production) of proposed changes, and especially structural changes;
• be consistent with classification principles (e.g., mutual exclusivity, exhaustiveness and homogeneity within categories);
• be relevant, that is, proposals should:
  • describe the present analytical interest;
  • define how the change would enhance the usefulness of data;
  • be based on appropriate statistical research or subject matter expertise.

Please consider the questions below when preparing your input for the consultation on the revision of NAPCS Canada:

• Are there products for which you cannot find a satisfactory NAPCS Canada code?
• Are there products that you find difficult to place in NAPCS Canada?
• Are any products missing?
• Are there products or combinations of products that have significant economic value and analytical interest that you would like to see with a specific or separate NAPCS classification item (group, class, subclass or detail)?
• Are there classification items you find difficult to use because their descriptions are vague or unclear?
• Are there pairs of classification items you find difficult to distinguish from each other? Are there boundaries that could be clarified?
• Are there products that you are able to locate in NAPCS Canada, but you would like to have them located in a different classification item or group of products? And Why?
• Is the language or terminology used in NAPCS Canada in need of updating to be consistent with current usage?

Note that submissions do not need to cover every topic; you can submit your comments on your particular area(s) of concern only.

The following criteria will be used to review the proposals received:

• consistency with classification principles of mutual exclusivity, exhaustiveness, and homogeneity of products within categories;
• have empirical significance as an industry output (goods or services), inputs to production, consumer expenditures, exports, imports, etc.;
• be collectable and publishable; be linked to a funded program for data collection;
• be relevant, that is, it must be of analytical interest, result in data useful to users, and be based on appropriate statistical research and subject-matter expertise;
• be consistent with the Canadian System of National Accounts;
• products which can possibly be used to construct price indexes;
• products closely aligned with Trilateral NAPCS and other product classifications such as the Classification of Individual Consumption by Purpose (COICOP), the Central Product Classification (CPC), the Harmonized Commodity Description and Coding System (HS) and the Extended Balance of Payments Services (EBOPS);
• special attention will be given to specific products, including:
  • new and emerging goods and services
  • products related to new or advanced technologies, including: Artificial Intelligence and virtual reality; Internet of Things ("smart goods"), intermediary services; services related to cloud technology; block chain applications and related services; autonomous and near-autonomous vehicles; nanomaterials and other advanced materials; etc.
  • cannabis products;
  • bundles in general (of services in particular).

NAPCS Canada Classification Structure

NAPCS Canada is a 7-digit classification, grouped in a 4-level structure: groups formed by 3-digits, classes formed by 5-digits, subclasses by 6-digits and 7-digit details.

Changes may be proposed for any level, however changes to the 3, 4 and 5-digit levels have the most impact on the existing statistical programs using NAPCS Canada, and also on the correspondence to be maintained with Trilateral NAPCS. Any changes made to NAPCS Canada could have an impact on Trilateral NAPCS which is subject to trilateral negotiation and approval of the three countries. Changes to the 7-digit of NAPCS Canada are less likely to have a huge impact on the current statistical programs or Trilateral NAPCS. Statistics Canada makes the final decision about changes to all levels of NAPCS Canada, but needs to consider the impact on the alignment to Trilateral NAPCS, in particular to avoid conceptual misalignments and maintain comparability.

NAPCS Canada 2017 Version 2.0 is the latest version of the classification for the participants of this consultation to base their input on.

Costs associated with proposals

Statistics Canada will not reimburse respondents for expenses incurred in developing their proposal.

Treatment of proposals

Statistics Canada will review all proposals received. Statistics Canada reserves the right to use independent consultants or government employees, if deemed necessary, to assess proposals.

If deemed appropriate, a representative of Statistics Canada will contact respondents (including by the way of virtual and physical meetings) to ask additional questions or seek clarification on a particular aspect of their proposal.

Please note that proposals will not necessarily result in changes to NAPCS Canada.

Official languages

Proposals may be written in either of Canada's official languages - English or French.

Confidentiality

Statistics Canada is committed to respecting the privacy of consultation participants. All personal information created, held or collected by the Agency is protected by the Privacy Act. For more information on Statistics Canada's privacy policies, please consult the Privacy notice.

Note of appreciation

We thank all participants for their continued interest and involvement in the various NAPCS Canada engagement activities. Your contributions are valuable to us.

Enquiries

If you have any enquiries about this process, please send them to: statcan.opmic-standardsproducts-bgpvpci-normesproduits.statcan@statcan.gc.ca.

For more than 100 years, we have been entrusted to ensure that Canadians have the key information on Canada's economy, society and environment they require to function effectively as citizens and decision makers. As Canada's central statistical office, Statistics Canada is legislated through the Statistics Act to provide statistics for Canada and its provinces and territories.

What Statistics Canada does

Under the Statistics Act, Statistics Canada produces statistics that help Canadians better understand their country and provide a portrait of our population, resources, economy, society and culture.

Statistics Canada conducts over 350 surveys and statistical programs on an ongoing basis. Information is collected, compiled, analysed and published using sound statistical concepts to ensure that a true picture of Canada is understood.

This aggregated data guides policy makers and researchers in making important decisions for you. Your survey participation is essential to produce results that represent you, your community and your country.

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Learn about how we protect your data privacy

• Why your privacy is our top concern
• Is my information safe and private?
• What are the laws surrounding data privacy?
• Trust Centre team
• Transparency and accountability

Statistics Canada takes the confidentiality and privacy of Canadians very seriously. All information provided is kept confidential and used only for statistical purposes.

Protected by law

Your data is protected by law, including the:

• Statistics Act
• Privacy Act
• Access to Information Act

Keeping your information private, safe and confidential

Statistics Canada takes further measures to keep your information safe and private, such as:

• By law, Statistics Canada cannot hand over anyone's personal information – not to the police, the Royal Canadian Mounted Police (RCMP), Canada Revenue Agency (CRA) or even the courts.
• Final results are carefully screened before release to prevent published statistics from being used to derive information.
• The Statistics Act contains very strict confidentiality provisions that protect collected information from unauthorized access:
  • Statistics Canada uses state-of-the-art tools, software and processes that prevent disclosure and ensure the confidentiality and privacy of individual data.
  • Statistics Canada doesn't share your personal information with other organizations, unless your consent is given.
  • Our employees are responsible for ensuring the security of confidential information.

If you have any additional questions or concerns, we invite you to contact:

Pierre Desrochers
Access to Information and Privacy Coordinator
R.H. Coats Building, 2^nd Floor
100 Tunney's Pasture Driveway
Ottawa, Ontario K1A 0T6
Telephone: 613-894-4086
Email: statcan.atip-aiprp.statcan@statcan.gc.ca

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Learn about how we protect your data privacy

• Why your privacy is our top concern
• Is my information safe and private?
• Why does my information need to be collected?
• Trust Centre team
• Transparency and accountability