2021 Census of Agriculture Content Consultation

Consultation objectives

Before each census, Statistics Canada initiates an extensive consultation program that allows data users and interested parties across Canada to share their views on how they use census data and the type of information they believe should be available from the Census.

Data from the Census of Agriculture is important because it provides a comprehensive and integrated profile of the physical, economic, social and environmental aspects of Canada’s agriculture industry.

Methodology

In preparation for the 2021 Census of Agriculture, Statistics Canada collected feedback from data users from September 2017 to October 2017. There were two ways for data users to provide feedback throughout the 2021 Census of Agriculture consultation process: (1) by attending a 2021 Census of Agriculture consultation workshop (in person or online) and (2) by submitting a 2021 Census of Agriculture submission form.

Feedback from the consultations were used to modify content which was then tested by conducting one-on-one interviews with farmers.

The final stage of testing for the 2021 Census of Agriculture was the 2019 Census of Agriculture Test, which began on May 6, 2019, and ended on June 28, 2019. A sample of 10,000 agricultural operations was selected from across Canada. The sample was targeted to include specific language profiles and farm characteristics.

How to get involved

This consultation is now closed.

In the fall of 2017, Statistics Canada conducted Consultation workshops across Canada. The information provided from data users helped Statistics Canada determine the content for the 2021 Census of Agriculture.

Statistics Canada thanks all consultation participants.

Results

The main goal of the 2021 Content Consultation Report is to describe to Canadians the research, methodology, and testing processes involved in developing relevant questionnaire content for the 2021 Census of Agriculture.

The "2021 Census of Agriculture Content Consultation Report" presents findings on data needs, gaps and relevance for the Census of Agriculture.

The first section of the report details who was consulted and how their data needs and gaps were assessed. The second section highlights the testing and analysis of new content based on user submissions. The last section of the report summarizes the sampling and validation strategies for the 2019 Census of Agriculture Test.

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Date modified:: 2023-01-09

Concepts, definitions and data quality

The Monthly Survey of Manufacturing (MSM) publishes statistical series for manufacturers – sales of goods manufactured, inventories, unfilled orders and new orders. The values of these characteristics represent current monthly estimates of the more complete Annual Survey of Manufactures and Logging (ASML) data.

The MSM is a sample survey of approximately 10,500 Canadian manufacturing establishments, which are categorized into over 220 industries. Industries are classified according to the 2012 North American Industrial Classification System (NAICS). Seasonally adjusted series are available for the main aggregates.

An establishment comprises the smallest manufacturing unit capable of reporting the variables of interest. Data collected by the MSM provides a current ‘snapshot’ of sales of goods manufactured values by the Canadian manufacturing sector, enabling analysis of the state of the Canadian economy, as well as the health of specific industries in the short- to medium-term. The information is used by both private and public sectors including Statistics Canada, federal and provincial governments, business and trade entities, international and domestic non-governmental organizations, consultants, the business press and private citizens. The data are used for analyzing market share, trends, corporate benchmarking, policy analysis, program development, tax policy and trade policy.

1. Sales of goods manufactured

Sales of goods manufactured (formerly shipments of goods manufactured) are defined as the value of goods manufactured by establishments that have been shipped to a customer. Sales of goods manufactured exclude any wholesaling activity, and any revenues from the rental of equipment or the sale of electricity. Note that in practice, some respondents report financial transactions rather than payments for work done. Sales of goods manufactured are available by 3-digit NAICS, for Canada and broken down by province.

For the aerospace product and parts, and shipbuilding industries, the value of production is used instead of sales of goods manufactured. This value is calculated by adjusting monthly sales of goods manufactured by the monthly change in inventories of goods / work in process and finished goods manufactured. Inventories of raw materials and components are not included in the calculation since production tries to measure "work done" during the month. This is done in order to reduce distortions caused by the sales of goods manufactured of high value items as completed sales.

2. Inventories

Measurement of component values of inventory is important for economic studies as well as for derivation of production values. Respondents are asked to report their book values (at cost) of raw materials and components, any goods / work in process, and finished goods manufactured inventories separately. In some cases, respondents estimate a total inventory figure, which is allocated on the basis of proportions reported on the ASML. Inventory levels are calculated on a Canada‑wide basis, not by province.

3. Orders

a) Unfilled Orders

Unfilled orders represent a backlog or stock of orders that will generate future sales of goods manufactured assuming that they are not cancelled. As with inventories, unfilled orders and new orders levels are calculated on a Canada‑wide basis, not by province.

The MSM produces estimates for unfilled orders for all industries except for those industries where orders are customarily filled from stocks on hand and order books are not generally maintained. In the case of the aircraft companies, options to purchase are not treated as orders until they are entered into the accounting system.

b) New Orders

New orders represent current demand for manufactured products. Estimates of new orders are derived from sales of goods manufactured and unfilled orders data. All sales of goods manufactured within a month result from either an order received during the month or at some earlier time. New orders can be calculated as the sum of sales of goods manufactured adjusted for the monthly change in unfilled orders.

4. Non-Durable / Durable goods

a) Non-durable goods industries include:

Food (NAICS 311),
Beverage and Tobacco Products (312),
Textile Mills (313),
Textile Product Mills (314),
Clothing (315),
Leather and Allied Products (316),
Paper (322),
Printing and Related Support Activities (323),
Petroleum and Coal Products (324),
Chemicals (325) and
Plastic and Rubber Products (326).

b) Durable goods industries include:

Wood Products (NAICS 321),
Non-Metallic Mineral Products (327),
Primary Metals (331),
Fabricated Metal Products (332),
Machinery (333),
Computer and Electronic Products (334),
Electrical Equipment, Appliance and Components (335),
Transportation Equipment (336),
Furniture and Related Products (337) and
Miscellaneous Manufacturing (339).

Survey design and methodology

Concept Review

In 2007, the MSM terminology was updated to be Charter of Accounts (COA) compliant. With the August 2007 reference month release the MSM has harmonized its concepts to the ASML. The variable formerly called “Shipments” is now called “Sales of goods manufactured”. As well, minor modifications were made to the inventory component names. The definitions have not been modified nor has the information collected from the survey.

Methodology

The latest sample design incorporates the 2012 North American Industrial Classification Standard (NAICS). Stratification is done by province with equal quality requirements for each province. Large size units are selected with certainty and small units are selected with a probability based on the desired quality of the estimate within a cell.

The estimation system generates estimates using the NAICS. The estimates will also continue to be reconciled to the ASML. Provincial estimates for all variables will be produced. A measure of quality (CV) will also be produced.

Components of the Survey Design

Target Population and Sampling Frame

Statistics Canada’s business register provides the sampling frame for the MSM. The target population for the MSM consists of all statistical establishments on the business register that are classified to the manufacturing sector (by NAICS). The sampling frame for the MSM is determined from the target population after subtracting establishments that represent the bottom 5% of the total manufacturing sales of goods manufactured estimate for each province. These establishments were excluded from the frame so that the sample size could be reduced without significantly affecting quality.

The Sample

The MSM sample is a probability sample comprised of approximately 10,500 establishments. A new sample was chosen in the autumn of 2012, followed by a six-month parallel run (from reference month September 2012 to reference month February 2013). The refreshed sample officially became the new sample of the MSM effective in December 2012.

This marks the first process of refreshing the MSM sample since 2007. The objective of the process is to keep the sample frame as fresh and up-to date as possible. All establishments in the sample are refreshed to take into account changes in their value of sales of goods manufactured, the removal of dead units from the sample and some small units are rotated out of the GST-based portion of the sample, while others are rotated into the sample.

Prior to selection, the sampling frame is subdivided into industry-province cells. For the most part, NAICS codes were used. Depending upon the number of establishments within each cell, further subdivisions were made to group similar sized establishments’ together (called stratum). An establishment’s size was based on its most recently available annual sales of goods manufactured or sales value.

Each industry by province cell has a ‘take-all’ stratum composed of establishments sampled each month with certainty. This ‘take-all’ stratum is composed of establishments that are the largest statistical enterprises, and have the largest impact on estimates within a particular industry by province cell. These large statistical enterprises comprise 45% of the national manufacturing sales of goods manufactured estimates.

Each industry by province cell can have at most three ‘take-some’ strata. Not all establishments within these stratums need to be sampled with certainty. A random sample is drawn from the remaining strata. The responses from these sampled establishments are weighted according to the inverse of their probability of selection. In cells with take-some portion, a minimum sample of 10 was imposed to increase stability.

The take-none portion of the sample is now estimated from administrative data and as a result, 100% of the sample universe is covered. Estimation of the take-none portion also improved efficiency as a larger take-none portion was delineated and the sample could be used more efficiently on the smaller sampled portion of the frame.

Data Collection

Only a subset of the sample establishments is sent out for data collection. For the remaining units, information from administrative data files is used as a source for deriving sales of goods manufactured data. For those establishments that are surveyed, data collection, data capture, preliminary edit and follow-up of non-respondents are all performed in Statistics Canada regional offices. Sampled establishments are contacted by mail or telephone according to the preference of the respondent. Data capture and preliminary editing are performed simultaneously to ensure the validity of the data.

In some cases, combined reports are received from enterprises or companies with more than one establishment in the sample where respondents prefer not to provide individual establishment reports. Businesses, which do not report or whose reports contain errors, are followed up immediately.

Use of Administrative Data

Managing response burden is an ongoing challenge for Statistics Canada. In an attempt to alleviate response burden, especially for small businesses, Statistics Canada has been investigating various alternatives to survey taking. Administrative data files are a rich source of information for business data and Statistics Canada is working at mining this rich data source to its full potential. As such, effective the August 2004 reference month, the MSM reduced the number of simple establishments in the sample that are surveyed directly and instead, derives sales of goods manufactured data for these establishments from Goods and Services Tax (GST) files using a statistical model. The model accounts for the difference between sales of goods manufactured (reported to MSM) and sales (reported for GST purposes) as well as the time lag between the reference period of the survey and the reference period of the GST file.

Effective from the January 2013 reference month, the MSM derives sales of goods manufactured data for non-incorporated establishments (e.g. the self employed) from T1 files. A statistical model is used to transform T1 data into sales of goods manufactured data.

In conjunction with the most recent sample, effective December 2012, approximately 2,800 simple establishments were selected to represent the GST portion of the sample.

Inventories and unfilled orders estimates for establishments where sales of goods manufactured are GST-based are derived using the MSM’s imputation system. The imputation system applies to the previous month values, the month-to-month and year-to-year changes in similar firms which are surveyed. With the most recent sample, the eligibility rules for GST-based establishments were refined to have more GST-based establishments in industries that typically carry fewer inventories. This way the impact of the GST-based establishments which require the estimation of inventories, will be kept to a minimum.

Detailed information on the methodology used for modelling sales of goods manufactured from administrative data sources can be found in the ‘Monthly Survey of Manufacturing: Use of Administrative Data’ (Catalogue no. 31-533-XIE) document.

Data quality

Statistical Edit and Imputation

Data are analyzed within each industry-province cell. Extreme values are listed for inspection by the magnitude of the deviation from average behavior. Respondents are contacted to verify extreme values. Records that fail statistical edits are considered outliers and are not used for imputation.

Values are imputed for the non-responses, for establishments that do not report or only partially complete the survey form. A number of imputation methods are used depending on the variable requiring treatment. Methods include using industry-province cell trends, historical responses, or reference to the ASML. Following imputation, the MSM staff performs a final verification of the responses that have been imputed.

Revisions

In conjunction with preliminary estimates for the current month, estimates for the previous three months are revised to account for any late returns. Data are revised when late responses are received or if an incorrect response was recorded earlier.

Estimation

Estimates are produced based on returns from a sample of manufacturing establishments in combination with administrative data for a portion of the smallest establishments. The survey sample includes 100% coverage of the large manufacturing establishments in each industry by province, plus partial coverage of the medium and small-sized firms. Combined reports from multi-unit companies are pro-rated among their establishments and adjustments for progress billings reflect revenues received for work done on large item contracts. Approximately 2,800 of the sampled medium and small-sized establishments are not sent questionnaires, but instead their sales of goods manufactured are derived by using revenue from the GST files. The portion not represented through sampling – the take-none portion - consist of establishments below specified thresholds in each province and industry. Sub-totals for this portion are also derived based on their revenues.

Industry values of sales of goods manufactured, inventories and unfilled orders are estimated by first weighting the survey responses, the values derived from the GST files and the imputations by the number of establishments each represents. The weighted estimates are then summed with the take-none portion. While sales of goods manufactured estimates are produced by province, no geographical detail is compiled for inventories and orders since many firms cannot report book values of these items monthly.

Benchmarking

Up to and including 2003, the MSM was benchmarked to the Annual Survey of Manufactures and Logging (ASML). Benchmarking was the regular review of the MSM estimates in the context of the annual data provided by the ASML. Benchmarking re-aligned the annualized level of the MSM based on the latest verified annual data provided by the ASML.

Significant research by Statistics Canada in 2006-2007 was completed on whether the benchmark process should be maintained. The conclusion was that benchmarking of the MSM estimates to the ASML should be discontinued. With the refreshing of the MSM sample in 2007, it was determined that benchmarking would no longer be required (retroactive to 2004) because the MSM now accurately represented 100% of the sample universe. Data confrontation will continue between MSM and ASML to resolve potential discrepancies.

As of the December 2012 reference month, a new sample was introduced. It is standard practice that every few years the sample is refreshed to ensure that the survey frame is up to date with births, deaths and other changes in the population. The refreshed sample is linked at the detailed level to prevent data breaks and to ensure the continuity of time series. It is designed to be more representative of the manufacturing industry at both the national and provincial levels.

Data confrontation and reconciliation

Each year, during the period when the Annual Survey of Manufactures and Logging section set their annual estimates, the MSM section works with the ASML section to confront and reconcile significant differences in values between the fiscal ASML and the annual MSM at the strata and industry level.

The purpose of this exercise of data reconciliation is to highlight and resolve significant differences between the two surveys and to assist in minimizing the differences in the micro-data between the MSM and the ASML.

Sampling and Non-sampling Errors

The statistics in this publication are estimates derived from a sample survey and, as such, can be subject to errors. The following material is provided to assist the reader in the interpretation of the estimates published.

Estimates derived from a sample survey are subject to a number of different kinds of errors. These errors can be broken down into two major types: sampling and non-sampling.

1. Sampling Errors

Sampling errors are an inherent risk of sample surveys. They result from the difference between the value of a variable if it is randomly sampled and its value if a census is taken (or the average of all possible random values). These errors are present because observations are made only on a sample and not on the entire population.

The sampling error depends on factors such as the size of the sample, variability in the population, sampling design and method of estimation. For example, for a given sample size, the sampling error will depend on the stratification procedure employed, allocation of the sample, choice of the sampling units and method of selection. (Further, even for the same sampling design, we can make different calculations to arrive at the most efficient estimation procedure.) The most important feature of probability sampling is that the sampling error can be measured from the sample itself.

2. Non-sampling Errors

Non-sampling errors result from a systematic flaw in the structure of the data-collection procedure or design of any or all variables examined. They create a difference between the value of a variable obtained by sampling or census methods and the variable’s true value. These errors are present whether a sample or a complete census of the population is taken. Non-sampling errors can be attributed to one or more of the following sources:

a) Coverage error: This error can result from incomplete listing and inadequate coverage of the population of interest.

b) Data response error: This error may be due to questionnaire design, the characteristics of a question, inability or unwillingness of the respondent to provide correct information, misinterpretation of the questions or definitional problems.

c) Non-response error: Some respondents may refuse to answer questions, some may be unable to respond, and others may be too late in responding. Data for the non-responding units can be imputed using the data from responding units or some earlier data on the non-responding units if available.

The extent of error due to imputation is usually unknown and is very much dependent on any characteristic differences between the respondent group and the non-respondent group in the survey. This error generally decreases with increases in the response rate and attempts are therefore made to obtain as high a response rate as possible.

d) Processing error: These errors may occur at various stages of processing such as coding, data entry, verification, editing, weighting, and tabulation, etc. Non-sampling errors are difficult to measure. More important, non-sampling errors require control at the level at which their presence does not impair the use and interpretation of the results.

Measures have been undertaken to minimize the non-sampling errors. For example, units have been defined in a most precise manner and the most up-to-date listings have been used. Questionnaires have been carefully designed to minimize different interpretations. As well, detailed acceptance testing has been carried out for the different stages of editing and processing and every possible effort has been made to reduce the non-response rate as well as the response burden.

Measures of Sampling and Non-sampling Errors

1. Sampling Error Measures

The sample used in this survey is one of a large number of all possible samples of the same size that could have been selected using the same sample design under the same general conditions. If it was possible that each one of these samples could be surveyed under essentially the same conditions, with an estimate calculated from each sample, it would be expected that the sample estimates would differ from each other.

The average estimate derived from all these possible sample estimates is termed the expected value. The expected value can also be expressed as the value that would be obtained if a census enumeration were taken under identical conditions of collection and processing. An estimate calculated from a sample survey is said to be precise if it is near the expected value.

Sample estimates may differ from this expected value of the estimates. However, since the estimate is based on a probability sample, the variability of the sample estimate with respect to its expected value can be measured. The variance of an estimate is a measure of the precision of the sample estimate and is defined as the average, over all possible samples, of the squared difference of the estimate from its expected value.

The standard error is a measure of precision in absolute terms. The coefficient of variation (CV), defined as the standard error divided by the sample estimate, is a measure of precision in relative terms. For comparison purposes, one may more readily compare the sampling error of one estimate to the sampling error of another estimate by using the coefficient of variation.

In this publication, the coefficient of variation is used to measure the sampling error of the estimates. However, since the coefficient of variation published for this survey is calculated from the responses of individual units, it also measures some non-sampling error.

The formula used to calculate the published coefficients of variation (CV) in Table 1 is:

CV(X) = S(X)/X

where X denotes the estimate and S(X) denotes the standard error of X.

In this publication, the coefficient of variation is expressed as a percentage.

Confidence intervals can be constructed around the estimate using the estimate and the coefficient of variation. Thus, for our sample, it is possible to state with a given level of confidence that the expected value will fall within the confidence interval constructed around the estimate. For example, if an estimate of $12,000,000 has a coefficient of variation of 10%, the standard error will be $1,200,000 or the estimate multiplied by the coefficient of variation. It can then be stated with 68% confidence that the expected value will fall within the interval whose length equals the standard deviation about the estimate, i.e., between $10,800,000 and $13,200,000. Alternatively, it can be stated with 95% confidence that the expected value will fall within the interval whose length equals two standard deviations about the estimate, i.e., between $9,600,000 and $14,400,000.

Text table 1 contains the national level CVs, expressed as a percentage, for all manufacturing for the MSM characteristics. For CVs at other aggregate levels, contact the Dissemination and Frame Services Section at (613) 951-9497, toll free: 1-866-873-8789 or by e-mail at manufact@statcan.gc.ca.

Text table 1: National Level CVs by Characteristic
Table summary
This table displays the results of Text table 1: National Level CVs by Characteristic. The information is grouped by MONTH (appearing as row headers), Sales of goods manufactured, Raw materials and components inventories, Goods / work in process inventories, Finished goods manufactured inventories and Unfilled Orders, calculated using % units of measure (appearing as column headers).
MONTH	Sales of goods manufactured	Raw materials and components inventories	Goods / work in process inventories	Finished goods manufactured inventories	Unfilled Orders
MONTH	%
January 2016	0.57	1.11	0.87	1.17	0.65
February 2016	0.59	1.12	0.88	1.17	0.65
March 2016	0.61	1.20	0.91	1.18	0.64
April 2016	0.61	1.14	0.89	1.19	0.62
May 2016	0.60	1.11	0.88	1.20	0.61
June 2016	0.63	1.10	0.87	1.19	0.60
July 2016	0.64	1.10	0.89	1.16	0.61
August 2016	0.64	1.10	0.83	1.17	0.60
September 2016	0.64	1.11	0.93	1.18	0.61
October 2016	0.64	1.11	0.81	1.14	0.62
November 2016	0.61	1.15	0.81	1.11	0.59
December 2016	0.58	1.17	0.85	1.13	0.60
January 2017	0.62	1.20	0.91	1.13	0.65
February 2017	0.60	1.18	0.86	1.13	0.67
March 2017	0.61	1.22	0.83	1.16	0.68

2. Non-sampling Error Measures

The exact population value is aimed at or desired by both a sample survey as well as a census. We say the estimate is accurate if it is near this value. Although this value is desired, we cannot assume that the exact value of every unit in the population or sample can be obtained and processed without error. Any difference between the expected value and the exact population value is termed the bias. Systematic biases in the data cannot be measured by the probability measures of sampling error as previously described. The accuracy of a survey estimate is determined by the joint effect of sampling and non-sampling errors.

Sources of non-sampling error in the MSM include non-response error, imputation error and the error due to editing. To assist users in evaluating these errors, weighted rates are given in Text table 2. The following is an example of what is meant by a weighted rate. A cell with a sample of 20 units in which five respond for a particular month would have a response rate of 25%. If these five reporting units represented $8 million out of a total estimate of $10 million, the weighted response rate would be 80%.

The definitions for the weighted rates noted in Text table 2 follow. The weighted response and edited rate is the proportion of a characteristic’s total estimate that is based upon reported data and includes data that has been edited. The weighted imputation rate is the proportion of a characteristic’s total estimate that is based upon imputed data. The weighted GST data rate is the proportion of the characteristic’s total estimate that is derived from Goods and Services Tax files (GST files). The weighted take-none fraction rate is the proportion of the characteristic’s total estimate modeled from administrative data.

Text table 2 contains the weighted rates for each of the characteristics at the national level for all of manufacturing. In the table, the rates are expressed as percentages.

Text Table 2: National Weighted Rates by Source and Characteristic
Table summary
This table displays the results of Text Table 2: National Weighted Rates by Source and Characteristic. The information is grouped by Characteristics (appearing as row headers), Data source, Response or edited, Imputed, GST data and Take-none fraction, calculated using % units of measure (appearing as column headers).
Characteristics	Data source
	Response or edited	Imputed	GST data	Take-none fraction
	%
Sales of goods manufactured	84.0	4.0	7.3	4.7
Raw materials and components	75.4	18.8	0.0	5.8
Goods / work in process	81.4	14.1	0.0	4.5
Finished goods manufactured	77.3	17.2	0.0	5.5
Unfilled Orders	90.2	6.1	0.0	3.7

Joint Interpretation of Measures of Error

The measure of non-response error as well as the coefficient of variation must be considered jointly to have an overview of the quality of the estimates. The lower the coefficient of variation and the higher the weighted response rate, the better will be the published estimate.

Seasonal Adjustment

Economic time series contain the elements essential to the description, explanation and forecasting of the behavior of an economic phenomenon. They are statistical records of the evolution of economic processes through time. In using time series to observe economic activity, economists and statisticians have identified four characteristic behavioral components: the long-term movement or trend, the cycle, the seasonal variations and the irregular fluctuations. These movements are caused by various economic, climatic or institutional factors. The seasonal variations occur periodically on a more or less regular basis over the course of a year. These variations occur as a result of seasonal changes in weather, statutory holidays and other events that occur at fairly regular intervals and thus have a significant impact on the rate of economic activity.

In the interest of accurately interpreting the fundamental evolution of an economic phenomenon and producing forecasts of superior quality, Statistics Canada uses the X12-ARIMA seasonal adjustment method to seasonally adjust its time series. This method minimizes the impact of seasonal variations on the series and essentially consists of adding one year of estimated raw data to the end of the original series before it is seasonally adjusted per se. The estimated data are derived from forecasts using ARIMA (Auto Regressive Integrated Moving Average) models of the Box-Jenkins type.

The X-12 program uses primarily a ratio-to-moving average method. It is used to smooth the modified series and obtain a preliminary estimate of the trend-cycle. It also calculates the ratios of the original series (fitted) to the estimates of the trend-cycle and estimates the seasonal factors from these ratios. The final seasonal factors are produced only after these operations have been repeated several times. The technique that is used essentially consists of first correcting the initial series for all sorts of undesirable effects, such as the trading-day and the Easter holiday effects, by a module called regARIMA. These effects are then estimated using regression models with ARIMA errors. The series can also be extrapolated for at least one year by using the model. Subsequently, the raw series, pre-adjusted and extrapolated if applicable, is seasonally adjusted by the X-12 method.

The procedures to determine the seasonal factors necessary to calculate the final seasonally adjusted data are executed every month. This approach ensures that the estimated seasonal factors are derived from an unadjusted series that includes all the available information about the series, i.e. the current month's unadjusted data as well as the previous month's revised unadjusted data.

While seasonal adjustment permits a better understanding of the underlying trend-cycle of a series, the seasonally adjusted series still contains an irregular component. Slight month-to-month variations in the seasonally adjusted series may be simple irregular movements. To get a better idea of the underlying trend, users should examine several months of the seasonally adjusted series.

The aggregated Canada level series are now seasonally adjusted directly, meaning that the seasonally adjusted totals are obtained via X12-ARIMA. Afterwards, these totals are used to reconcile the provincial total series which have been seasonally adjusted individually.

For other aggregated series, indirect seasonal adjustments are used. In other words, their seasonally adjusted totals are derived indirectly by the summation of the individually seasonally adjusted kinds of business.

Trend

A seasonally adjusted series may contain the effects of irregular influences and special circumstances and these can mask the trend. The short term trend shows the underlying direction in seasonally adjusted series by averaging across months, thus smoothing out the effects of irregular influences. The result is a more stable series. The trend for the last month may be subject to significant revision as values in future months are included in the averaging process.

Real manufacturing sales of goods manufactured, inventories, and orders

Changes in the values of the data reported by the Monthly Survey of Manufacturing (MSM) may be attributable to changes in their prices or to the quantities measured, or both. To study the activity of the manufacturing sector, it is often desirable to separate out the variations due to price changes from those of the quantities produced. This adjustment is known as deflation.

Deflation consists in dividing the values at current prices obtained from the survey by suitable price indexes in order to obtain estimates evaluated at the prices of a previous period, currently the year 2007. The resulting deflated values are said to be “at 2007 prices”. Note that the expression “at current prices” refer to the time the activity took place, not to the present time, nor to the time of compilation.

The deflated MSM estimates reflect the prices that prevailed in 2007. This is called the base year. The year 2007 was chosen as base year since it corresponds to that of the price indexes used in the deflation of the MSM estimates. Using the prices of a base year to measure current activity provides a representative measurement of the current volume of activity with respect to that base year. Current movements in the volume are appropriately reflected in the constant price measures only if the current relative importance of the industries is not very different from that in the base year.

The deflation of the MSM estimates is performed at a very fine industry detail, equivalent to the 6-digit industry classes of the North American Industry Classification System (NAICS). For each industry at this level of detail, the price indexes used are composite indexes which describe the price movements for the various groups of goods produced by that industry.

With very few exceptions the price indexes are weighted averages of the Industrial Product Price Indexes (IPPI). The weights are derived from the annual Canadian Input-Output tables and change from year to year. Since the Input-Output tables only become available with a delay of about two and a half years, the weights used for the most current years are based on the last available Input-Output tables.

The same price index is used to deflate sales of goods manufactured, new orders and unfilled orders of an industry. The weights used in the compilation of this price index are derived from the output tables, evaluated at producer’s prices. Producer prices reflect the prices of the goods at the gate of the manufacturing establishment and exclude such items as transportation charges, taxes on products, etc. The resulting price index for each industry thus reflects the output of the establishments in that industry.

The price indexes used for deflating the goods / work in process and the finished goods manufactured inventories of an industry are moving averages of the price index used for sales of goods manufactured. For goods / work in process inventories, the number of terms in the moving average corresponds to the duration of the production process. The duration is calculated as the average over the previous 48 months of the ratio of end of month goods / work in process inventories to the output of the industry, which is equal to sales of goods manufactured plus the changes in both goods / work in process and finished goods manufactured inventories.

For finished goods manufactured inventories, the number of terms in the moving average reflects the length of time a finished product remains in stock. This number, known as the inventory turnover period, is calculated as the average over the previous 48 months of the ratio of end-of-month finished goods manufactured inventory to sales of goods manufactured.

To deflate raw materials and components inventories, price indexes for raw materials consumption are obtained as weighted averages of the IPPIs. The weights used are derived from the input tables evaluated at purchaser’s prices, i.e. these prices include such elements as wholesaling margins, transportation charges, and taxes on products, etc. The resulting price index thus reflects the cost structure in raw materials and components for each industry.

The raw materials and components inventories are then deflated using a moving average of the price index for raw materials consumption. The number of terms in the moving average corresponds to the rate of consumption of raw materials. This rate is calculated as the average over the previous four years of the ratio of end-of-year raw materials and components inventories to the intermediate inputs of the industry.

Monthly Wholesale Trade Survey: Use of Administrative Data

The Monthly Wholesale Trade Survey (MWTS) is one of several business surveys conducted by Statistics Canada (StatCan) which generates estimates that measure the economic activity of Canada. This information is vital for governments and the private sector in their decision-making process. Respondent burden is an important issue faced by StatCan when conducting surveys. To mitigate some of this burden, StatCan has made great efforts in recent years to rationalize the data collected and orient surveys, where possible, towards the use of administrative data as a substitute for survey data.

About the Goods and Services Tax and the Monthly Wholesale Trade Survey

Goods and Services Tax

The GST, introduced in 1991, is a federal tax levied on the consumption of goods and services in Canada. The tax is collected by the Canada Revenue Agency (CRA) for all provinces with the exception of Québec. All provinces, with the exception of Ontario, Prince Edward Island, Newfoundland & Labrador, Nova Scotia and New Brunswick, calculate the tax as a 5% charge on the value of the sale. In Prince Edward Island, Newfoundland & Labrador, Nova Scotia and New Brunswick, the tax is a harmonized sales tax (HST) of 15%, which includes the GST and each province’s sales tax. In Ontario, the HST is 13%.

All businesses, with the exception of those with revenues under $30,000, are required to file GST remittances. Businesses with annual sales revenue greater than $6 million per year must file monthly returns. Businesses with revenues between $1.5 million and $6 million per year must remit quarterly. Businesses with revenues between $30,000 and $1.5 million submit annual remittances. Monthly and quarterly reporters must remit within 30 days of the period end date, while annual reporters must remit within 3 months of their period end date.

The GST file is sent by CRA to the Administrative Data Division (ADD) at StatCan. ADD subsequently carries out further processing which is solely for statistical purposes at StatCan. This processing ensures a clean and complete database to be accessed by the various business survey programs at StatCan. The ADD processing includes the correction of erroneous data, outlier detection and replacement of missing data through calendarization and extrapolation. The ADD processing is not intended to administer or monitor the GST program and no modifications are ever sent back to CRA.

Monthly Wholesale Trade Survey

The MWTS is a sample survey which provides monthly information on sales and inventories representing wholesalers in Canada.

In order to lessen response burden and to lower collection costs, the smallest units of the survey population (approximately the bottom 10% based on the dollar value of sales for each industry trade group by province) are excluded from being surveyed. This means that out of approximately 100,000 establishments in the wholesale sector in Canada in-scope for the survey, only about 20,000 have a possibility of being selected for the MWTS.

The MWTS sample is stratified based on industry, province or territory, and size (based on the annual dollar value of sales). Approximately 12,000 establishments are sampled from the 20,000 establishments in the sampling frame. The units remain the same from month to month, except for new units (births), which are sampled with the same probability as units in the original sampling frame.

The MWTS has been making extensive use of the GST data for more than ten years now. The main reason behind the introduction of tax data was to reduce the response burden, especially for the mid-size businesses. Given that the MWTS contact their respondents on a monthly basis and that units remain in the sample for approximately five years, one can see that being selected in this survey is quite demanding.

In the early 2000’s the MWTS was starting to see a decline in its response rates, especially in their mid-size businesses. The situation was becoming so pressing that something had to be done before those surveys were due for a restratification. It’s important to mention that the MWTS goes through a restratification approximately every five years. In a nutshell, this process involves recalculating the strata boundaries and selecting a new sample. Of course, large units in the population are so important to the economy that they will always be part of the sample, even after a restratification. But the mid-size units are removed from the old sample and replaced in the new sample with randomly selected units from the population. Therefore, given that it was not time to restratify this survey, something else had to be done to relieve the mid-size businesses from their burden. The idea was put forward to use tax data to model their survey data.

Studies were conducted to see how well tax data was correlated to survey data for the mid-size businesses. Not surprisingly, the correlation between their income on tax data and their total sales reported on survey data was very high. Based on this result, the following strategy was adopted. It was decided that some of the smaller mid-size businesses who had reported stable sales since joining the survey would not receive a questionnaire anymore. These units were commonly referred to as the S2 units. Instead, their survey data would be imputed with a value obtained from a regular linear regression model between tax and survey data fitted to the businesses of similar size who did receive a questionnaire and responded to the survey. This second group of units was referred to as the S1 units. Overall, there were approximately 1,000 units in the S2 group. Although not methodologically perfect, this stop gap measure served its purpose and still provided very good quality data given the very strong relationship observed between tax and survey data. However, it was clear that this solution would have to be replaced eventually with a more sound methodological approach. In recent years, efforts were made to use tax data at the estimation step through the implementation of a ratio estimator.

Using a ratio estimator in monthly surveys is not a new idea. Studies on the topic have been conducted since 2000. At that time, GST data had been available for only a few years for use as auxiliary variables in surveys, and some concepts underlying these data were not completely understood or documented. In addition, the system for processing these data was not as well-developed as the one that is used now.

Over the last 15 years, the methodology for processing GST data has continually improved, in terms of calendarization, imputation and allocation of business data to establishments. Everything is well documented and data quality is now excellent. Therefore, using GST data through a ratio estimator is now a promising avenue.

Ratio estimation consists of replacing the initial sampling weights (defined as the inverse of the probability of selection in the sample) by new weights in a manner that satisfies the constraints of calibration. Calibration ensures that the total of an auxiliary variable estimated using the sample must equal the sum of the auxiliary variable over the entire population, and that the new sampling weights are as close as possible (using a specific distance measure) to the initial sampling weights.

For example, suppose that the known population total of the auxiliary variable is equal to 100 and based on a sample the estimated total is equal to 90, so that we are underestimating by approximately 10%. Since we know the population total of the auxiliary variable, it would be reasonable to increase the weights of the sampled units so that the estimate would be exactly equal to it. Now since the variable of interest is related to the auxiliary variable, it is not unreasonable to believe that the estimate of the sales based on the same sample and weights as the estimate of the auxiliary variable may also be an underestimation by approximately 10%. If this is in fact the case, then the adjusted weights could be used to produce an alternative estimator of the total sales. This alternate estimator is called the ratio estimator.

In essence, the ratio estimator tries to compensate for ‘unlucky’ samples and brings the estimate closer to the true total. The gain in variance will depend on the strength of the relationship between the variable of interest and the auxiliary data.

A nice feature of the ratio estimator is that it can be used to get an estimate for the whole population, including the smallest units excluded from being surveyed. This is done by simply including the take-none portion in the control totals for the sample portion. By doing this, the weights for the sampled portion will be increased in such a way that the estimates will be adjusted to take into account the take-none portion.

Correlations between Monthly Wholesale Trade Survey sales and GST revenue

In order to determine whether the GST revenue data could be used as an auxiliary variable for ratio estimator, a good correlation between wholesale sales and GST revenue was required. The correlations when comparing the GST values of a particular month to the MWTS values of the same month are of good quality and even improve when the $0 values and outliers are removed.

However, due to timing constraints related to the release dates of the MWTS and the retrieval of tax data from CRA, the GST data are not available in time to be utilized by the MWTS for the current reference month. Data from the GST file that is one month prior to the MWTS reference month (e.g. February data for GST, March reference month for MWTS) is received in plenty of time for incorporation into the MWTS process. As illustrated in Table 1, the correlation between the current month’s sales from MWTS and the GST revenue from one month ago is also of good quality.

Table 1 - Correlations between sales (March 2004) and revenue (February 2004) Table 1
Correlations between sales (March 2004) and revenue (February 2004)
Table summary
This table displays the results of Correlations between sales (March 2004) and revenue (February 2004). The information is grouped by Type of units (appearing as row headers), Correlation Coefficient (appearing as column headers).
Type of units	Correlation Coefficient
All units	0.802
$0 reporters removed	0.8621
$0 reporters and outliers removed	0.9214

The use of tax data has gradually increased in the MWTS. What started out as very basic methods evolved through the years, culminating in the recent adoption of the ratio estimator.

Contributions to percent change

The real Gross Domestic Product (GDP) by industry series estimates by province and territory are based on the chain Fisher formula^Note 1, which is not additive. Non-additivity of the real series comes both from chaining and from the Fisher formula itself. Chaining destroys the additive consistency of accounting equations and the Fisher formula does not have the additivity property. The fact that the real aggregates are not additive makes it more difficult to measure the contribution of an individual aggregate, sector or industry to the total economy, as the sum of the underlying components does not add to the total. This problem of additivity increases the further the distance from the reference year and the more relative prices change.

There are a variety of ways to overcome this additivity issue. For an analysis of industry shares, current values (or current prices) may be a sufficient or even more desirable alternative, because they reflect the economic structure at the prices of the period under study. For growth analysis, however, current values are not always appropriate as they combine both changes in prices and in volumes. A useful complementary measure is provided by the Contributions to Percentage Change (CPC) formula, which presents a strictly additive decomposition of the variations in the aggregate. The formula re-weights the contributions of the detailed series in such a way that they become strictly additive to the total variation of the aggregate.

The CPC formula is a function of GDP at current values, the Paasche and Laspeyres volumes of GDP and the Fisher volume index.

$Δ %_{i, t - 1 \to t} = \frac{100 \times (\frac{\sum_{i} {CGDP}_{t}^{i}}{\sum_{i} {CGDP}_{t - 1}^{i}}) \times ({LGDP}_{t}^{i} - {CGDP}_{t - 1}^{i}) + {FV}_{t} ({CGDP}_{t}^{i} - {PGDP}_{t - 1}^{i})}{\sum_{i} {CGDP}_{t}^{i} + {FV}_{t} \sum_{i} {PGDP}_{t - 1}^{i}}$

Where:

CGDPⁱ: GDP at current values for industry i at time t and t-1

LGDPⁱ: Laspeyres GDP volume for industry i at time t

PGDPⁱ: Paasche GDP volume for industry i at time t-1

FV: Fisher volume index at time t

This formula is the basis of the CPC series published by the Provincial and Territorial GDP by Industry program. It allows measuring the contribution of an individual industry or aggregate to the percentage change in total GDP in "real" terms.

The CPC statistic applies only to a single period. It should not be used to conduct a period over period growth rate analysis. Furthermore, the contributions to percentage change should not be interpreted as proportions.

Table 1 provides an example of contributions to percentage change in the context of a Fisher index. As noted above, the sum of the detailed industries does not add up to the total index for columns t and t-1, making it difficult to relate the individual industry growth rates to the aggregate growth rate. The CPC, however, provides a completely additive measure of the contribution of each industry to the aggregate growth rate.

Table 1: Example of contributions to percent change for a Fisher index
Table summary
This table displays the results of Example of contributions to percent change for a Fisher index. The information is grouped by Industry (appearing as row headers), t-1, t, Growth rate and CPC (appearing as column headers).
Industry	t-1	t	Growth rate	CPC
A	108	144	33.33%	1.98
B	224	238	6.25%	1.66
C	525	540	2.86%	1.49
D	150	162	8.00%	1.22
Total (Fisher)	1003.7	1067.4	6.35%	6.35

Calculation of Volume of Retail Trade Sales

Introduction

This document presents the methodology used to produce volume measures of retail trade sales. To achieve this goal, information from the Consumer Price Index (CPI) the Retail Commodity Survey (RCS) and the Monthly Retail Trade Survey (MRTS) are combined to produce monthly estimates for the total retail trade industry.

Purpose of Deflation

Changes in current dollar retail sales can be decomposed into two elements: a price element, or the part of the growth linked to price variations and a volume element, which covers the change in quantities and quality of the goods and services sold. The chained dollar and constant price data for retail sales provide two evaluations of the changes in the volume of sales. The volume measures are obtained by removing from the current dollar value of sales the price variations measured by appropriate price indexes. This process is known as deflation.

Derivation of Retail Sales Price Indices

The price indexes used for deflation come from the Consumer Price Index (CPI – survey no. 2301) program. Adjustments are made to the CPI indexes to exclude changes in retail sales tax since the retail sales data exclude HST, GST or PST^Note 1, whereas the CPI measures includes the effect of these tax changes. An unpublished dataset from Consumer Prices Division is used to adjust the CPI to the retail sales concept.

The Retail Commodity Survey (RCS – survey no. 2008) collects information for 190 exhaustive categories of goods sold by type of retail outlet. This survey provides a breakdown of the retail outlet’s total sales by commodity. Each RCS commodity is matched with the most suitable CPI component, or a weighted combination of CPI components. The RCS is the cornerstone of the methodology since its two dimensions allow the transformation of commodity prices into industry prices weighted by commodity sold.

The Monthly Retail Trade Survey (MRTS – survey no. 2406) produces data on retail trade sales in current dollars by type of store. In order to bring consistency to the data, the published estimates from RCS by type of retail outlet are benchmarked at the micro data level to the MRTS results. However, there is one single exception. Department stores (NAICS 452110) differ between the two surveys because RCS includes concession sales while MRTS does not.

Deriving a commodity breakdown for most recent months

Volume estimates of retail sales are published about fifty-two days after the end of the reference period, but the RCS data that are essential to produce them is available quarterly within 90 days of the reference quarter. Therefore, a projection method is used to derive a commodity breakdown of MRTS data for the most recent months. For months when a RCS breakdown is not available, shares from the most recent month of RCS data serve as a starting point. The previous year’s difference in shares between the month being projected and the month being used is applied to the most recent month available^Note 2. The objective of this projection method is to obtain a more up-to-date weighting structure that takes into consideration the seasonality in the goods sold. The calculated shares are applied to the current dollar value of sales by store type provided by the MRTS to derive current dollar value of sales by store type and commodity.

Deflation and Aggregation

Volume at constant prices

To calculate 2012 dollar volume data, the price indexes are adjusted in a way that the average index equals 100 for this reference year. Current dollar sales by store type and commodity are then divided by their respective price indexes to derive constant price sales. Finally, the sales in volume at constant prices are summed over all commodities to derive volume of sales at constant prices by store type. The volume of total sales at constant prices is the sum of the volumes of sales at constant prices by store type.

Volume in chained dollars

The total volume of sales in chained dollars corresponds to the geometric mean of two evaluations of the variations in volume between two consecutive months. The first evaluation is based on the aggregated price of the previous month and the other is based on the price of the current month. Chained dollar estimates for total retail sales are derived from constant dollar estimates of sales by store type using a Fisher index formula. Only the total volume of sales of the retail sector as a whole can be computed in chained dollars.

Implicit price indexes

Implicit price indexes are derived by dividing the current dollar sales by the volume in chained dollars or the volume in constant prices. They can be thought of as the change in the average price of goods sold at retail stores. They reflect both changes in prices and changes in the composition of goods and services sold.

Seasonal Adjustment

Current dollar sales and implicit price indexes by store type are both seasonally adjusted using the X-12-ARIMA method. Seasonally adjusted volume sales by type of store are derived indirectly by dividing seasonally adjusted current dollar sales by their corresponding seasonally adjusted implicit price indexes by type of store. Seasonally adjusted volumes of sales by type of store are then aggregated to derive seasonally adjusted volumes of total sales.

Notes

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2016 Annual Wholesale Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

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.

Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
E-commerce
Expenses
Industry Characteristics
Sales by type of client
Province/country of origin and destination of goods sold

Reporting instructions

Please print in ink.
Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).
Do not include sales tax
All dollar amounts reported should be rounded to the nearest whole dollar (e.g., $55,417.40 should be rounded to $55,417). All percentages reported should be rounded to the nearest whole percent (e.g., 37.3% to 37%, 75.8% to 76%).
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).

Legal name and Operationg 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.
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.
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.
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

For this survey, please report information for this business's most recent 12 month fiscal period

Note: For this survey, the End date should fall between April 1, 2016 and March 31, 2017.

May 1, 2015 to April 30, 2016
June 1, 2015 to May 31, 2016
July 1, 2015 to June 30, 2016
August 1, 2015 to July 31, 2016
September 1, 2015 to August 31, 2016
October 1, 2015 to September 30, 2016
November 1, 2015 to October 31, 2016
December 1, 2015 to November 30, 2016
January 1, 2016 to December 31, 2016
February 1, 2016 to January 31, 2017
March 1, 2016 to February 28, 2017
April 1, 2016 to March 31, 2017

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

September 18, 2015 to September 15, 2016 (e.g., floating year-end)
June 1, 2016 to December 31, 2016 (e.g., a newly opened business)

Revenue

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 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.
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.
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)).
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.
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.
Dividends
Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.
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.
Other revenue (please specify)
Include: Amounts not included in questions (1) to (7).
Total revenue
The sum of sub-questions (1) to (8).

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.

Expenses

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.
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).
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.
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.
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.
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).
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); Vehicle fuel (report at question 21 - All other costs and expenses).
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).
Telephone, Internet and other telecommunication
Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.
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.
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
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.
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.
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.
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).
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.
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.
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.
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).
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.
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
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.
Total expenses
The sum of sub-questions 1 to 21.

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers.

All products purchased for resale
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 products purchased for resale, please report gross sales of new and used products less returns, discounts and rebates; Parts used in generating repair and maintenance revenue, report the labour portion of repair and maintenance at question 3; Any sales made to any member company of your enterprise. 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.
Products manufactured as a secondary activity by this businessReport revenue from sales of products of own manufacture.
Repair and maintenance services
Include: Labour revenue from installation, repair and maintenance work; Parts used in generating installation, repair and maintenance revenue are to be included at question 1.
Rental and leasing of real estate
Include: Rental and leasing of office space and other real estate.
Rental and leasing of products and equipment
Include: Rental and leasing of products and equipment whether or not they have been produced by this business.

Industry characteristics

Value of products

Report sale value of those products upon which this business has reported earning a commission or fee in the Revenue section 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%.

Clients in Canada
1. Individuals and households
  Please report the percentage of sales to individuals and households who do not represent the business or government sector.
2. Businesses
  Percentage of sales sold to the business sector should be reported here.
  Include:
  - Sales to Crown corporations.
3. 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.
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.

Province/country of origin and destination of goods sold

For costs of goods sold and sales of goods:

Report the total cost of goods for this product. In the following question, you will be asked to provide the percentage breakdown of the total cost of goods according to the origin of the goods (i.e., the province, territory, or country outside Canada where the goods were originally manufactured).

The origin is, to the best of your knowledge, where the products were originally produced or manufactured (i.e., which province, territory, or country outside Canada). If the origin is not known, an acceptable substitute is the location of this business's supplier.
Note: exclude intermediate shipping points between your supplier and you.

The total for the origin should be equal to 100%.

Sales of Goods:

Report the total sales for this product. In the following question, you will be asked to provide a percentage breakdown of the total sales of this product according to the destination (that is, the province, territory, or country outside Canada where the goods will ultimately be used). For the product listed, please provide the percentage breakdown of the sales according to the destination.

The destination, to the best of your knowledge, where the goods will ultimately be used (i.e., which province, territory, or country outside Canada). Acceptable substitutes are: Shipping destinations; Location of retail customers; Location of warehouses.

The percentages should sum to 100%.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

General information
Guidelines
Introduction
Coverage
Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
E-Commerce
Expenses
Industry Characteristics
Sales of goods manufactured
Purchases of raw materials and components to be used in manufacturing process
Details on business locations
Detailed information on energy and water costs or expenses
How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Logging Industries and why is it important?

The Annual Survey of Logging Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Logging Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
Businesses and associations use the survey results to:
- track their performance against industry averages;
- evaluate expansion plans;
- prepare business plans for investors;
- adjust inflation-indexed contracts;
- plan marketing strategies.

Why was I chosen to receive the Annual Survey of Logging Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-858-7921.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

E-Commerce

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

The accounting records and financial statements (for profit centers) for your business unit;
Your production and cost reports (for cost centers);
Your employment and payroll records;
Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business's locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

The value of sales;
The cost of materials and supplies purchased;
The cost of energy and water utility purchased;
The opening and closing inventories;
The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

Business or organization and contact information

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

May 1, 2015 to April 30, 2016
June 1, 2015 to May 31, 2016
July 1, 2015 to June 30, 2016
August 1, 2015 to July 31, 2016
September 1, 2015 to August 31, 2016
October 1, 2015 to September 30, 2016
November 1, 2015 to October 31, 2016
December 1, 2015 to November 30, 2016
January 1, 2016 to December 31, 2016
February 1, 2016 to January 31, 2017
March 1, 2016 to February 28, 2017
April 1, 2016 to March 31, 2017

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

September 18, 2015 to September 15, 2016 (e.g., floating year-end)
June 1, 2016 to December 31, 2016 (e.g., a newly opened business)

Revenue

1. Sales of goods and services

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.

For Logging Industries and Manufacturing

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price. Sales should be reported 'Free On Board' (FOB) factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
Revenue from stumpage sales;
Revenue from logging service fees or manufacturing and/or custom work (labour costs only as materials and products are owned by client);
Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
Amounts received from progress billings;
Revenue from repair work (labour costs only as materials and products are owned by client);
Charges for installation of manufactured goods where installation is part of sales;
Book value of goods sold for rental;
Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

Transfers into inventory and consignment sales;
Federal, provincial and territorial sales taxes, and excise duties and taxes;
Shipping charges by common carrier or contract carriers;
Discounts and returns.

2. Rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance excluding the goods and services tax (GST). Rental expenses should not be subtracted from rental revenues.

Include:

Revenue from rental or leasing of manufactured products made by your business unit;
Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

Finance charges from financing and sales leases;
Revenue from intellectual property (e.g., patents, trademarks, copyrights).

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 (e.g., compensation for collecting sales tax).

4. 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.

5. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent. Royalties paid by your business unit should not be subtracted from royalty revenues.

Include:

Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals. Examples are: motion pictures, computer programs, etc;
Revenues from franchise fees;
Revenues from licensing agreements.

6. Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

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

Exclude:

Dividend from capital investment from affiliates

7. Interest

Interest expenses should not be subtracted from interest revenues.

Include:

Investment revenue;
Interest from foreign sources;
Interest from Canadian bonds and debentures;
Interest from Canadian mortgage loans;
Interest from other Canadian sources.

Exclude:

Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

Include all amounts not included in questions 1 to 7 above such as:

Revenue from warranties;
Placement fees for displaying items on websites, store windows, catalogues;
Revenue from shipping and handling charges that are not included in the price of the merchandise;
Deposit service income, credit service income and card service income;
Lodging and boarding revenue in the logging industry;
Revenue from secondary activities (e.g. cafeterias and lunch counters;
Revenue from outside installation or construction work not related to your own products.

9. Total Revenue

(sum of lines 1 to 8)

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).

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

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.

Expenses

1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

Purchases of raw materials and components for manufacturing;
Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
Shipping charges by common carrier or contract carriers;
Freight in and duty;
Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

Federal, provincial and territorial sales taxes, and excise duties and taxes;
Change in inventories

2. Employment costs and expenses

a. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

Indirect labour costs (e.g., food service staff, repair staff);
Overtime payments;
Vacation pay;
Payments to casual labour;
Directors' pay;
Bonuses (including profit sharing);
Commissions paid to regular employees such as your manufacturer's agents;
Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
Retroactive wage payments;
Stock options awarded to employees (the amount for which you have entered a "code 38" on the employees' T4 and which is included in box 14 – value according to CRA rules);
Any other allowance forming part of the employee's earnings;
Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
Severance pay.

Exclude:

Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a "code 53" on the employee's T4 and which is excluded from box 14);
Amounts paid out to other business units for employment costs only;
Monies withdrawn by working owners and partners of unincorporated business units;
Director's fees or distribution of profits to shareholders of incorporated business units;
Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 - All other costs and expenses).

b. Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
Employer portion of Canada Pension Plan/Quebec Pension Plan (CPP/QPP) contributions;
Employer pension contributions;
Contributions to provincial and territorial health and education payroll taxes (applicable to your business unit);
Workers' compensation (provincial or territorial) applicable to your business unit;
Employer portion of employment insurance premiums (EI);
Association dues paid by the employer;
All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

Employee portions of employee benefits (i.e., deductions from pay).

3. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called "custom basis". Subcontract expense only refers to work hired out for production towards the company's outputs.

Include:

Commissions paid to non-employees;
Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
Custom work and contract work;
Subcontract and outside labour;
Hired labour.

Exclude:

Research and development subcontracts (report these amounts at question 4 - Research and developments fees);
Salaries and wages paid to employees;
Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
Cost of materials;
Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses);
Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).

4. Research and development fees

Paid activities (purchased or subcontracted) conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

Exclude:

Own labour costs (included at line 2.a. - Salaries, wages and commissions)

5. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

Legal services;
Accounting and auditing fees;
Education and training fees;
Appraisal fees;
Management and administration fees;
Property management fees;
Information technology (IT) consulting and service fees (purchased);
Data processing services fees;
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 and other business units not included in this questionnaire (report these at question 21 - All other costs and expenses);
The cost of in-house activities undertaken by your own staff.

6. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

Diesel, fuel wood, natural gas, oil and propane;
Sewage.

Exclude:

Energy expenses covered in your rental and leasing contracts;
Telephone, Internet and other telecommunications;
Vehicle fuel (report these at question 21 - All other costs and expenses);
Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non-energy purpose (report these at question 1 - Purchases).

7. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
Postage and courier fees (used in the day-to-day office business activity);
Memory storage devices and computer upgrade expenses;
Data processing expense (equipment, software and software licenses).

Exclude:

Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

8. Telephone, Internet and other telecommunication

Include:

Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
Internet access charges;
Purchased cable and satellite transmission of television, radio and music programs;
Wired telecommunication services;
Wireless telecommunication services;
Satellite telecommunication services;
Large bandwidth services to send/receive digital works;
Online access services;
Online information provision services.

9. Business taxes, licenses and permits

This item comprises the cost of various licenses and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

Property taxes paid directly and land transfer taxes;
Business taxes;
Vehicle lisense and/or registration fees;
Beverage license fees;
Trade license fees;
Professional license fees;
All other license fees;
Lot levies;
Building permits and development charges;
Other property/business licenses or permits not specified above.

Exclude:

Property taxes covered in your rental and leasing expenses;
Corporate income taxes;
Stumpage fees (report these at question 11 - Crown charges).

10. Royalties (other than Crown royalties), franchise fees and memberships

Include:

Amounts paid to holders of patents, copyrights, performing rights and trademarks;
Gross overriding royalty expenses and direct royalty costs;
Resident and non-resident royalty expenses;
Membership fees;
Franchise fees.

Exclude:

Stumpage fees (report these at question 11 - Crown charges).

11. Crown charges (for logging, mining and energy industries only)

Include:

Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees;
Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

12. Rental and leasing (land, buildings, equipment, vehicles, etc.)

Include:

Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
Only operating leases (as opposed to leases that can be capitalized);
Motor vehicle rental and leasing expenses (without driver);
Furniture and fixtures;
Computer, machinery and equipment rental expenses (without operator);
Storage expense;
Studio lighting and scaffolding;
Road and construction equipment rental;
Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).

13. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

Waste removal services, hazardous and non-hazardous;
Janitorial and cleaning services;
Sweeping and snow removal services;
Costs related to materials, parts and external labour associated with the following expenses: buildings and structures, machinery and equipment, motor vehicles, security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

Salaries already reported in question 2 - Employment costs and expenses;
Property management fees (report these at question 5 - Professional and business fees);
Repair and maintenance expenses that are included in any payment to a head office.

14. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

Direct cost depreciation of tangible assets and amortization of leasehold improvements;
Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

Accident and health insurance services;
Life insurance and individual pension services;
Asset insurance services, including property and motor vehicle;
General liability insurance services;
Executive life insurance;
Bonding, business interruption insurance and fire insurance;
All other insurance services not elsewhere specified.

Exclude:

Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
Premiums paid directly to your head office (report these at question 21 - All other costs and expenses).

16. Advertising, marketing, promotion, meals and entertainment

Include:

Advertising planning and creating services;
Newspaper advertising and media expenses;
Catalogues, presentations and displays;
Trade fairs and exhibition organization services;
Tickets for theatre, concerts and sporting events for business promotion;
Fundraising expenses;
Meals, entertainment and hospitality purchases for clients;
Other advertising services.

17. Travel, meetings and conventions

Include:

Travel expenses;
Rental services of passenger cars, buses and coaches with operator;
Meeting and convention expenses, seminars;
Passenger transportation (airfare, bus, train, etc.);
Accommodations (hotel and motel lodging);
Travel allowance and meals while travelling;
Travel agency services;
Taxi services;
Meal and beverage services for consumption on the premises;
Other travel expenses.

18. Financial services (bank charges, transaction fees, etc.)

Include:

Explicit service charges for financial services;
Credit and debit card commissions and charges;
Collection expenses and transfer fees;
Registrar and transfer agent fees;
Security and exchange commission fees;
Other financial service fees.

Exclude:

Interest expenses (report these at question 19 – Interest expense).

19. Interest expense

Please report the cost of servicing your company's debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

Short-term and long-term debt;
Bonds and debentures;
Mortgages.

Exclude:

Dividends paid to term and retractable preferred shares;
Debt issue expenses, including their amortization.

20. Bad debt, loan losses, donations, political contributions and inventory writedown

Include:

Charitable donations and political contributions;
Bad debt expense;
Loan losses;
Provisions for loan losses (minus bad debt recoveries);
Inventory adjustments.

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

Include:

Log yard expense, forestry costs, logging road costs;
Production costs;
Vehicle fuel expenses;
Pipeline operations, drilling, site restoration costs;
Gross overriding royalty;
Other producing property rental costs;
Well operating, fuel and equipment costs;
Other lease rental costs;
Other direct costs;
Equipment hire and operation costs;
Overhead expenses allocated to costs of sales;
Cash over/short (negative expense);
Reimbursement of parent company expenses;
Warranty expenses;
Recruiting expenses;
General and administrative expenses;
Interdivisional expenses;
Interfund transfers (minus expense recoveries);
Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
Safety supplies;
Cafeteria supplies;
Materials, components and supplies for installation and construction that is not related to own product;
All other supplies, material and components not elsewhere specified;
Variance;
All other expenses not reported elsewhere.

Exclude:

Items related to expenditures in prior periods.

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Sales

1. Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

2. Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

If you are a single business unit firm, sales must be reported at your final selling price.
If you are part of a multi-business unit firm:
a) sales to your firm's non-logging or non-manufacturing business units must be reported at your final selling price.
b) sales to your firm's logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price. Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold. If you are classified as a contract logger, the sales of logs and wood residue that result from logging services performed for another business unit that owns the stumpage rights should not be reported by you but by the business unit that owns the stumpage rights. You should only report the revenues from the logging service provided in question 5.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

Sales for selected items

3. a. Sales of logs, wood residue and manufacturing products

Include:

Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
Sales of logs and wood residue harvested by your own employees, by contractors, or bought by you on the open market should all be reported here;
Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
Amounts received from progress billings;
Charges for installation of manufactured goods where installation is part of sales;
Book value of goods sold for rental;
Revenue from stumpage sales (for non-logging operations only; logging operations should report these in question 2 - Revenue from stumpage sales);
Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

Revenue from stumpage sales (for logging operations only; report these amounts in question 2 - Revenue from stumpage sales);
Transfers into inventory and consignment sales;
Shipping charges by common or contract carriers;
Discounts and returns;
Federal provincial and territorial sales taxes and excise duties and taxes;
Sales of goods purchased for resale, as is;
Revenue from repair work;
Revenue from logging service fees or manufacturing and/or custom work.

b. Revenue from stumpage sales

Please report any revenue earned from stumpage sales during the reporting period.

c. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

The Logging operations should not report at this line the sales of logs and wood residue, regardless of the business that harvested it (please report the amounts at question 1 – Sales of logs, wood residue and manufactured products);
Transfers into inventory and consignment sales;
Shipping charges by common or contract carriers;
Discounts and returns;
Federal provincial and territorial sales taxes and excise duties and taxes.

d. Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client's facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

Shipping charges by common or contract carriers;
Discounts;
Federal provincial and territorial sales taxes and excise duties and taxes.

e. Revenue from logging service fees or manufacturing and/or custom work

Logging, custom work or manufacturing service, comprise logging or manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved (e.g. contract logging).

Exclude:

Shipping charges by common or contract carriers;
Discounts;
Federal provincial and territorial sales taxes and excise duties and taxes.

f. All other sales:

Include:

Sales of goods and services not specified elsewhere.

Exclude:

Revenue from rental and leasing;
Commissions;
Revenue from royalties, franchise and licensing fees;
Revenue from interest and dividends;
Subsidies /grants.

Total sales of goods and services

(sum of lines a. to f.)

Selected expense information

4. a. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

Shipping charges by common carrier or contract carriers;
Freight in and duty;
Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes;
Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
Change in inventories.

b. Stumpage fees

Business units undertaking logging operations on Crown land must pay "stumpage fees" for harvested logs. If logging activity is applicable to your business unit, please report the total of all stumpage fees paid during this reporting period.

c. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:

Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
Shipping charges by common carrier or contract carriers;
Freight in and duty.

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes.

d. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding GST), i.e., without further manufacturing or processing.

Include:

Shipping charges by common carrier or contract carriers;
Freight in and duty.

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes;
Change in inventories.

e. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your logging or manufacturing process.

Include:

Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives' cars, delivery trucks, lift trucks, etc.

Exclude:

Any fuel purchased for power/heat generation.

Salaries, wages and commissions

Details on salaries, wages and commissions

Details on average number of people employed

This section requests a breakdown of total salaries, wages and commissions for this business unit. Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour. Do not include benefit contributions by the employer.

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12). Please do this calculation separately for direct and indirect labour.

The section is designed to account for all personnel on the payroll of your business unit.

5. Direct labour (manufacturing or logging)

Please report gross salaries and average number of workers.

Include employees engaged in:

Manufacturing (processing and/or assembling);
Logging and forestry support;
Packing, handling, warehousing;
Repair and maintenance, janitorial;
Watchmen;
Foremen doing work similar to their employees;
Erection/installation by own business unit when an extension of your manufacturing operations.

6. Indirect labour (administrative and selling/operating)

Please report gross salaries and average number of workers. Do not include workers that are not on your payroll.

Include:

Executives, administrators and office staff;
Sales staff;
Food service staff;
Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own logging or manufacturing process and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

Inventory at the logging processing location, manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
Inventory in transit in Canada;
Inventory held on consignment in Canada.

Exclude:

Goods owned and held in inventory abroad;
Any goods held on consignment for others.

7. a. Raw materials and components

Include:

Materials and components to be used in the logging or manufacturing process;
Fuel purchased to be used as an input into the logging or manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
Non-returnable containers and other shipping and packaging materials.

Exclude:

Any raw material intended for resale in the same condition as purchased.

b. Goods and work in process

Include:

Partially completed goods;
The value of work done on goods accounted for under progress billing for which no payment has been received.

c. Finished goods manufactured

Include:

Logs, wood residues and manufactured products;
Goods of own manufacture from your business unit.

d. Goods purchased for resale, as is

Include:

All goods which are purchased for resale without further processing by your business unit.

Exclude:

Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these at question 15 – Raw material and components).

e. Other inventories (please specify)

Include:

All other inventory of materials used in your logging or manufacturing process but not included in the above categories.

Total inventories

(sum of lines a. to e.)

Sales of logs, wood residue and goods manufactured

This section represents a breakdown, by product for the total reported at question 3. a. Sales of log, wood residue and goods manufactured in the Industry characteristics section. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Note: If you are classified as a contract logger, the sales of logs and wood residue that result from logging services performed for another business unit that owns the stumpage rights should not be reported by you but by the business unit that owns the stumpage rights. You should only report the revenues from the logging service provided at question 3. e. of the Industry characteristics section.

Exclude:

Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts at question 2 – All other products of own manufacture sold – please specify below.

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 4. a. Purchases of raw materials and components of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Note: If you are involved in contract logging, manufacturing services or custom work, the raw materials and components used in these processes that are owned by the business to which you are providing a service should not be reported here.

Include:

Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

Fuel used for energy purposes (e.g., for office or plant heating) - these energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts at question 2 – All other raw materials and components purchased – Please specify below.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (logging or manufacturing)

Include wages for employees engaged in:

Logging and forestry support;
Manufacturing (processing and/or assembling);
Packing, handling, warehousing;
Repair and maintenance, janitorial;
Watchmen;
Foremen doing work similar to their employees;
Erection/installation by own business unit when an extension of your manufacturing operations.

Indirect labour (administrative and selling or operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

Executives, administrators and office staff;
Sales staff;
Food service staff;
Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).

1. Electricity

Please report the delivered cost of purchased electricity.

2. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

Fuel for motor vehicle use

3. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

Light fuel oil includes all distillate type fuels for power burners;
Fuel oil no.2 (heating oil no. 2);
Fuel oil no.3 (heating oil no. 3);
Furnace fuel oil;
Gas oils;
Light industrial fuel.

4. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);
Bunker B and Bunker C;
Fuel oils no. 4, 5 and 6
Residual fuel oil.

5. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

Fuel for motor vehicle use.

6. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

Fuel for motor vehicle use

7. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

Fuel for motor vehicle use

8. Coal

Please report the total value of purchased coal for this reporting period.

9. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

10. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

11. Total energy and water expenses

(sum of lines 1 to 10)

How can I obtain data from Statistics Canada?

Inquiry service

Ask about our most recent data by:

Telephone: 1-800-263-1136
Telecommunications device for the hearing impaired: 1-800-363-7629
Fax: 1-877-287-4369
E-mail: infostats@statcan.gc.ca
website: www.statcan.gc.ca

Data from the Annual Survey of Manufacturing and Logging Industries

Marketing and Dissemination
Telephone: 613-951-9497
Toll Free: 1-866-873-8789
E-mail address: manufact@statcan.gc.ca

PLEASE REMEMBER TO SIGN YOUR NAME AT THE END OF THE QUESTIONNAIRE

For further information and assistance

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at 1-800-858-7921 and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.

Integrated Business Statistics Program (IBSP)

Reporting Guide

Help Line: 1-800-858-7921

General information

What is the Annual Survey of Manufacturing Industries and why is it important?

The Annual Survey of Manufacturing Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufacturing Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
Businesses and associations use the survey results to:
- track their performance against industry averages;
- evaluate expansion plans;
- prepare business plans for investors;
- adjust inflation-indexed contracts;
- plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufacturing Industries?

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

E-Commerce

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

The accounting records and financial statements (for profit centers) for your business unit;
Your production and cost reports (for cost centers);
Your employment and payroll records;
Other sources (e.g., your plant or production manager).

Introduction

Coverage

Note: A business unit is the smallest operating unit in your business that can report the following items:

The value of sales;
The cost of materials and supplies purchased;
The cost of energy and water utility purchased;
The opening and closing inventories;
The number of employees and their salaries and wages.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

Reporting instructions

Business or organization and contact information

1. Legal name and Operating name

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

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

3. Current operational status

4. Main activity

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

May 1, 2015 to April 30, 2016
June 1, 2015 to May 31, 2016
July 1, 2015 to June 30, 2016
August 1, 2015 to July 31, 2016
September 1, 2015 to August 31, 2016
October 1, 2015 to September 30, 2016
November 1, 2015 to October 31, 2016
December 1, 2015 to November 30, 2016
January 1, 2016 to December 31, 2016
February 1, 2016 to January 31, 2017
March 1, 2016 to February 28, 2017
April 1, 2016 to March 31, 2017

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

September 18, 2015 to September 15, 2016 (e.g., floating year-end)
June 1, 2016 to December 31, 2016 (e.g., a newly opened business)

Revenue

1. Sales of goods and services

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.

For Manufacturing and Logging Industries

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
Amounts received from progress billings;
Revenue from repair work (labour costs only as materials and products are owned by client);
Charges for installation of manufactured goods where installation is part of sales;
Book value of goods sold for rental;
Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

Transfers into inventory and consignment sales;
Federal, provincial and territorial sales taxes, and excise duties and taxes;
Shipping charges by common carrier or contract carriers;
Discounts and returns.

2. Rental and leasing

Include:

Revenue from rental or leasing of manufactured products made by your business unit;
Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

Finance charges from financing and sales leases;
Revenue from intellectual property (e.g., patents, trademarks, copyrights).

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 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.

5. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent. Royalties paid by your business unit should not be subtracted from royalty revenues.

Include:

Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals. Examples are: motion pictures, computer programs, etc;
Revenues from franchise fees;
Revenues from licensing agreements.

6. Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

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

Exclude:

Dividend from capital investment from affiliates

7. Interest

Interest expenses should not be subtracted from interest revenues.

Include:

Investment revenue;
Interest from foreign sources;
Interest from Canadian bonds and debentures;
Interest from Canadian mortgage loans;
Interest from other Canadian sources.

Exclude:

Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

Include all amounts not included in questions 1 to 7 above such as:

Revenue from warranties;
Placement fees for displaying items on websites, store windows, catalogues;
Revenue from shipping and handling charges that are not included in the price of the merchandise;
Deposit service income, credit service income and card service income;
Lodging and boarding revenue in the logging industry;
Revenue from secondary activities (e.g. cafeterias and lunch counters;
Revenue from outside installation or construction work not related to your own products.

9. Total Revenue

(sum of lines 1 to 8)

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.

Expenses

1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

Purchases of raw materials and components for manufacturing;
Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
Shipping charges by common carrier or contract carriers;
Freight in and duty;
Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

Federal, provincial and territorial sales taxes, and excise duties and taxes;
Change in inventories

2. Employment costs and expenses

a. Salaries, wages and commissions

Include:

Indirect labour costs (e.g., food service staff, repair staff);
Overtime payments;
Vacation pay;
Payments to casual labour;
Directors' pay;
Bonuses (including profit sharing);
Commissions paid to regular employees such as your manufacturer's agents;
Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
Retroactive wage payments;
Stock options awarded to employees (the amount for which you have entered a "code 38" on the employees' T4 and which is included in box 14 – value according to CRA rules);
Any other allowance forming part of the employee's earnings;
Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
Severance pay.

Exclude:

Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a "code 53" on the employee's T4 and which is excluded from box 14);
Amounts paid out to other business units for employment costs only;
Monies withdrawn by working owners and partners of unincorporated business units;
Director's fees or distribution of profits to shareholders of incorporated business units;
Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 - All other costs and expenses)

b. Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
Employer portion of Canada Pension Plan/Québec Pension Plan contributions;
Employer pension contributions;
Contributions to provincial and territorial health and education payroll taxes (applicable to your business unit);
Workers' compensation (provincial or territorial) applicable to your business unit;
Employer portion of EI premiums;
Association dues paid by the employer;
All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

Employee portions of employee benefits (i.e., deductions from pay).

3. Subcontracts

Include:

Commissions paid to non-employees;
Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
Custom work and contract work;
Subcontract and outside labour;
Hired labour.

Exclude:

Research and development subcontracts (report these amounts at question 4 - Research and development fees);
Salaries and wages paid to employees;
Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
Cost of materials;
Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses);
Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).

4. Research and development fees

Exclude:

Own labour costs (included at line 2. a. - Salaries, wages and commissions)

5. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

Legal services;
Accounting and auditing fees;
Education and training fees;
Appraisal fees;
Management and administration fees;
Property management fees;
Information technology (IT) consulting and service fees (purchased);
Data processing services fees;
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 and other business units not included in this questionnaire (report these at question 21 - All other costs and expenses);
The cost of in-house activities undertaken by your own staff.

6. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

Diesel, fuel wood, natural gas, oil and propane;
Sewage.

Exclude:

Energy expenses covered in your rental and leasing contracts;
Telephone, Internet and other telecommunications;
Vehicle fuel (report these at question 21 - All other costs and expenses);
Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non-energy purpose (report these at question 1 - Purchases).

7. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
Postage and courier fees (used in the day-to-day office business activity);
Memory storage devices and computer upgrade expenses;
Data processing expense (equipment, software and software licenses).

Exclude:

Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

8. Telephone, Internet and other telecommunication

Include:

Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
Internet access charges;
Purchased cable and satellite transmission of television, radio and music programs;
Wired telecommunication services;
Wireless telecommunication services;
Satellite telecommunication services;
Large bandwidth services to send/receive digital works;
Online access services;
Online information provision services.

9. Business taxes, licenses and permits

Include:

Property taxes paid directly and land transfer taxes;
Business taxes;
Vehicle license and/or registration fees;
Beverage license fees;
Trade license fees;
Professional license fees;
All other license fees;
Lot levies;
Building permits and development charges;
Other property/business licenses or permits not specified above.

Exclude:

Property taxes covered in your rental and leasing expenses;
Corporate income taxes;
Stumpage fees (report these amounts at question 11 –Crown charges).

10. Royalties (other than Crown royalties), franchise fees and memberships

Include:

Amounts paid to holders of patents, copyrights, performing rights and trademarks;
Gross overriding royalty expenses and direct royalty costs;
Resident and non-resident royalty expenses;
Membership fees;
Franchise fees.

Exclude:

Stumpage fees (report these amounts at question 11 – Crown charges).

11. Crown charges (for logging, mining and energy industries only)

Include:

Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees;
Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

12. Rental and leasing (land, buildings, equipment, vehicles, etc.)

Include:

Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
Only operating leases (as opposed to leases that can be capitalized);
Motor vehicle rental and leasing expenses (without driver);
Furniture and fixtures;
Computer, machinery and equipment rental expenses (without operator);
Storage expense;
Studio lighting and scaffolding; Road and construction equipment rental;
Road and construction equipment rental;
Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).

13. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

Waste removal services, hazardous and non-hazardous;
Janitorial and cleaning services;
Sweeping and snow removal services;
Costs related to materials, parts and external labour associated with the following expenses: buildings and structures, machinery and equipment, motor vehicles, security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

Salaries already reported in question 2 - Employment costs and expenses;
Property management fees (report these at question 5 - Professional and business fees);
Repair and maintenance expenses that are included in any payment to a head office.

14. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

Direct cost depreciation of tangible assets and amortization of leasehold improvements;
Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

Accident and health insurance services;
Life insurance and individual pension services;
Asset insurance services, including property and motor vehicle;
General liability insurance services;
Executive life insurance;
Bonding, business interruption insurance and fire insurance;
All other insurance services not elsewhere specified.

Exclude:

Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
Premiums paid directly to your head office (report these at question 21).

16. Advertising, marketing, promotion, meals and entertainment

Include:

Advertising planning and creating services;
Newspaper advertising and media expenses;
Catalogues, presentations and displays;
Trade fairs and exhibition organization services;
Tickets for theatre, concerts and sporting events for business promotion;
Fundraising expenses;
Meals, entertainment and hospitality purchases for clients;
Other advertising services.

17. Travel, meetings and conventions

Include:

Travel expenses;
Rental services of passenger cars, buses and coaches with operator;
Meeting and convention expenses, seminars;
Passenger transportation (airfare, bus, train, etc.);
Accommodations (hotel and motel lodging);
Travel allowance and meals while travelling;
Travel agency services;
Taxi services;
Meal and beverage services for consumption on the premises;
Other travel expenses.

18. Financial services (bank charges, transaction fees, etc.)

Include:

Explicit service charges for financial services;
Credit and debit card commissions and charges;
Collection expenses and transfer fees;
Registrar and transfer agent fees;
Security and exchange commission fees;
Other financial service fees.

Exclude:

Interest expenses (report these at question 19 - Interest expense).

19. Interest expense

Please report the cost of servicing your company's debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

Short-term and long-term debt;
Bonds and debentures;
Mortgages.

Exclude:

Dividends paid to term and retractable preferred shares;
Debt issue expenses, including their amortization.

20. Bad debt, loan losses, donations, political contributions and inventory writedown

Include:

Charitable donations and political contributions;
Bad debt expense;
Loan losses;
Provisions for loan losses (minus bad debt recoveries);
Inventory adjustments.

21. All other expenses (including intracompany expenses)

Include:

Log yard expense, forestry costs, logging road costs;
Production costs;
Vehicle fuel expenses;
Pipeline operations, drilling, site restoration costs;
Gross overriding royalty;
Other producing property rental costs;
Well operating, fuel and equipment costs;
Other lease rental costs;
Other direct costs;
Equipment hire and operation costs;
Overhead expenses allocated to costs of sales;
Cash over/short (negative expense);
Reimbursement of parent company expenses;
Warranty expenses;
Recruiting expenses;
General and administrative expenses;
Interdivisional expenses;
Interfund transfers (minus expense recoveries);
Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
Safety supplies;
Cafeteria supplies;
Materials, components and supplies for installation and construction that is not related to own product;
All other supplies, material and components not elsewhere specified;
Variance;
All other expenses not reported elsewhere.

Exclude:

Items related to expenditures in prior periods.

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Sales

1. Cost Center

2. Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

If you are a single business unit firm, sales must be reported at your final selling price.
If you are part of a multi-business unit firm:
a) sales to your firm's non-logging or non-manufacturing business units must be reported at your final selling price.
b) sales to your firm's logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Sales for selected items

3. a. Sales of goods manufactured

Include:

Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
Amounts received from progress billings;
Charges for installation of manufactured goods where installation is part of sales;
Book value of goods sold for rental;
Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

Transfers into inventory and consignment sales;
Shipping charges by common or contract carriers;
Discounts and returns;
Federal provincial and territorial sales taxes and excise duties and taxes;
Sales of goods purchased for resale, as is;
Revenue from repair work;
Revenue from manufacturing and logging service fees and/or custom work.

b. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

Transfers into inventory and consignment sales;
Shipping charges by common or contract carriers;
Discounts and returns;
Federal provincial and territorial sales taxes and excise duties and taxes.;

c. Revenue from repair work

Exclude:

Shipping charges by common or contract carriers;
Discounts;
Federal provincial and territorial sales taxes and excise duties and taxes.

d. Revenue from manufacturing service fees or and/or custom work

Custom work, manufacturing service, comprise manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

Shipping charges by common or contract carriers;
Discounts;
Federal provincial and territorial sales taxes and excise duties and taxes.

f. All other sales - specify:

Include:

Sales of goods and services not specified elsewhere.

Exclude:

Revenue from rental and leasing;
Commissions;
Revenue from royalties, franchise and licensing fees;
Revenue from interest and dividends;
Subsidies /grants.

Total sales of goods and services

(sum of lines a. to f.)

Selected expense information

4. a. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

Shipping charges by common carrier or contract carriers;
Freight in and duty;
Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes;
Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
Change in inventories.

b. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:

Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
Shipping charges by common carrier or contract carriers;
Freight in and duty.

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes.

c. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding GST), i.e., without further manufacturing or processing.

Include:

Shipping charges by common carrier or contract carriers;
Freight in and duty.

Exclude:

Federal provincial and territorial sales taxes and excise duties and taxes;
Change in inventories.

d. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your manufacturing.

Include:

Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives' cars, delivery trucks, lift trucks, etc.

Exclude:

Any fuel purchased for power/heat generation.

Salaries, wages and commissions

Details on salaries, wages and commissions

Details on average number of people employed

The section is designed to account for all personnel on the payroll of your business unit.

6. Direct labour (manufacturing or logging)

Please report gross salaries and average number of workers.

Include employees engaged in:

Manufacturing (processing and/or assembling);
Logging and forestry support;
Packing, handling, warehousing;
Repair and maintenance, janitorial;
Watchmen;
Foremen doing work similar to their employees;
Erection/installation by own business unit when an extension of your manufacturing operations.

7. Indirect labour (administrative and selling/operating)

Please report gross salaries and average number of workers. Do not include workers that are not on your payroll.

Include:

Executives, administrators and office staff;
Sales staff;
Food service staff;
Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacturing and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

Inventory at the manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
Inventory in transit in Canada;
Inventory held on consignment for Canada.

Exclude:

Goods owned and held in inventory abroad;
Any goods held on consignment from others.

8. a. Raw materials and components

Include:

Materials and components to be used in the manufacturing process;
Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
Non-returnable containers and other shipping and packaging materials.

Exclude:

Any raw material intended for resale in the same condition as purchased.

b. Goods and work in process

Include:

Partially completed goods;
The value of work done on goods accounted for under progress billing for which no payment has been received.

c. Finished goods manufactured

Include:

Goods of own manufacture from your business unit.

d. Goods purchased for resale, as is

Include:

All goods which are purchased for resale without further processing by your business unit.

Exclude:

Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under question 11 – Raw material and components).

e. Other inventories (please specify)

Include:

All other inventory of materials used in your logging or manufacturing process but not included in the above categories.

Total inventories

(sum of lines a. to e.)

Sales of goods manufactured

This section represents a breakdown, by product for the total reported at question 3.a. Sales of goods manufactured in the Industry characteristics section. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 4. a. - Purchases of raw materials and components of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Include:

Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

Fuel used for energy purposes (e.g., for office or plant heating) - These energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

Details on this business's locations

General guidelines

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Direct labour (manufacturing or logging)

Include wages for employees engaged in:

Manufacturing (processing and/or assembling);
Logging and forestry support;
Packing, handling, warehousing;
Repair and maintenance, janitorial;
Watchmen;
Foremen doing work similar to their employees;
Erection/installation by own business unit when an extension of your manufacturing operations.

Indirect labour (administrative and selling or operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

Executives, administrators and office staff;
Sales staff;
Food service staff;
Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Detailed information on energy and water costs or expenses

Include:

Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).

1. Electricity

Please report the delivered cost of purchased electricity.

2. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

Fuel for motor vehicle use

3. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

Light fuel oil includes all distillate type fuels for power burners;
Fuel oil no.2 (heating oil no. 2);
Fuel oil no.3 (heating oil no. 3);
Furnace fuel oil;
Gas oils;
Light industrial fuel.

4. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);

Bunker B and Bunker C;
Fuel oils no. 4, 5 and 6
Residual fuel oil.

5. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

Fuel for motor vehicle use.

6. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

Fuel for motor vehicle use

7. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

Fuel for motor vehicle use

8. Coal

Please report the total value of purchased coal for this reporting period.

9. Water Utilities

10. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

11. Total energy and water expenses

(sum of lines 1 to 10)

How can I obtain data from Statistics Canada?

Inquiry service

Ask about our most recent data by:

Telephone: 1-800-263-1136
Telecommunications device for the hearing impaired: 1-800-363-7629
Fax: 1-877-287-4369
E-mail: infostats@statcan.gc.ca
website: www.statcan.gc.ca

Data from the Annual Survey of Manufactures and Logging

Marketing and Dissemination
Telephone: 613-951-9497
Toll Free: 1-866-873-8789
E-mail address: manufact@statcan.gc.ca

PLEASE REMEMBER TO SIGN YOUR NAME AT THE END OF THE QUESTIONNAIRE

For further information and assistance

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at1-800-858-7921 and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.

British Columbia Region

This map outlines the geographical regions of Canada. There are six geographical regions and they cover all of Canada. The British Columbia Region is shown in green.

Source: Statistics Canada, Standard Geographical Classification (SGC). Volume I. The Classification (12-571-X).

Prairies Region

This map outlines the geographical regions of Canada. There are six geographical regions and they cover all of Canada. The Prairies Region is shown in green.

Source: Statistics Canada, Standard Geographical Classification (SGC). Volume I. The Classification (12-571-X).

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Date modified:: 2025-06-13

2021 Census of Agriculture Content Consultation

Consultation objectives

Methodology

How to get involved

Results

1. Sales of goods manufactured

2. Inventories

3. Orders

4. Non-Durable / Durable goods

Survey design and methodology

Concept Review

Methodology

Components of the Survey Design

Target Population and Sampling Frame

The Sample

Data Collection

Use of Administrative Data

Data quality

Statistical Edit and Imputation

Revisions

Estimation

Benchmarking

Data confrontation and reconciliation

Sampling and Non-sampling Errors

1. Sampling Errors

2. Non-sampling Errors

Measures of Sampling and Non-sampling Errors

1. Sampling Error Measures

2. Non-sampling Error Measures

Seasonal Adjustment

Trend

Real manufacturing sales of goods manufactured, inventories, and orders

About the Goods and Services Tax and the Monthly Wholesale Trade Survey

Goods and Services Tax

Monthly Wholesale Trade Survey

Correlations between Monthly Wholesale Trade Survey sales and GST revenue

Introduction

Purpose of Deflation

Derivation of Retail Sales Price Indices

Deriving a commodity breakdown for most recent months

Deflation and Aggregation

Volume at constant prices

Volume in chained dollars

Implicit price indexes

Seasonal Adjustment

Notes

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Reporting instructions

Business or organization and contact information

Reporting period information

For this survey, please report information for this business's most recent 12 month fiscal period

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

Revenue

E-commerce

Expenses

Industry Characteristics

Sales by type of client

Province/country of origin and destination of goods sold

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Introduction

Coverage

Reporting instructions

Business or organization and contact information

Reporting period information

Revenue

E-commerce

Expenses

Industry Characteristics

Sales

Salaries, wages and commissions

Inventories

Sales of logs, wood residue and goods manufactured

Purchases of raw materials and components to be used in the logging or manufacturing process

Details on this business's locations

General guidelines

Direct labour (logging or manufacturing)