Integrated Business Statistics Program (IBSP)
Reporting Guide
This guide is designed to assist you as you complete the 2023 Annual Civil Aviation Survey - Level I. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-877-949-9492
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.
Table of contents
Reporting period information
For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2023 — March 31, 2024. Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2022 to April 30, 2023
- June 1, 2022 to May 31, 2023
- July 1, 2022 to June 30, 2023
- August 1, 2022 to July 31, 2023
- September 1, 2022 to August 31, 2023
- October 1, 2022 to September 30, 2023
- November 1, 2022 to October 31, 2023
- December 1, 2022 to November 30, 2023
- January 1, 2023 to December 31, 2023
- February 1, 2023 to January 31, 2024
- March 1, 2023 to February 29, 2024
- April 1, 2023 to March 31, 2024
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2022 to September 15, 2023 (e.g., floating year-end)
- June 1, 2023 to December 31, 2023 (e.g., a newly opened business)
Business or organization and contact information
This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).
1. Legal name and Operating name
Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
Modifications to the legal name should only be done to correct a spelling error or typo.
To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.
2. Designated contact person
Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.
3. Current operational status
Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.
4. Main activity
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.
The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.
The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.
The NAICS classification contains a limited number of activity classes; 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.
Balance Sheet, Annual - Statement 20 (I)
Financial assets
Current assets
Include:
- cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
- current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.
All other financial assets – (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - flight equipment – (Include capital leases.)
Include:
- flight equipment owned and/or under capital leases;
- the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.
Accumulated depreciation and amortization - flight equipment
Include:
- accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
- accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.
Operating - ground property and equipment – (Include capital leases.)
Include:
- ground property and equipment owned and/or under capital leases;
- the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.
Accumulated depreciation and amortization - ground property and equipment
Include:
- accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
- accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.
Non-operating property and equipment – (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Liabilities and capital
Current liabilities
Include:
- current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet; current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
- the current portion of long-term debt and the current obligations under capital leases;
- air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
- salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities – (Include capital leases.)
Include:
- the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
- long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
- deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
- provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.
Shareholders' equity
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
Statement of Revenues and Expenses, Annual - Statement 21 (I, II)
Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711)
Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.
Landing fees
Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.
All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expenses
The sum of the previous seven expense items.
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
The sum of the previous four expense items.
Operating expenses - In-flight services
Employee wages, salaries and benefits
Include:
- the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
- benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.
Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
The sum of the previous four expense items.
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Include:
- the wages, salaries and benefits paid to ground personnel;
- benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
The sum of the previous three expense items.
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
Include:
- the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
- benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other promotion and sales expenses
Include:
- passenger and cargo commission expenses;
- the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.
Total promotion and sales expenses
The sum of the previous two expense items.
Operating expenses - Depreciation
Depreciation - flight equipment
Include:
- provisions for the depreciation of flight equipment only;
- all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.
All other depreciation
Include:
- provisions for the depreciation of all non-flight ground and property equipment;
- all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
- charges for the amortization of capitalized development and other intangible assets.
Total depreciation
The sum of the previous two expense items.
Operating expenses - All other expenses
Include general administration.
Employee wages, salaries and benefits
Include:
- the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
- benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Exclude all amounts reported in the previous six wages, salaries and benefits categories.
All other expenses
Include:
- all operating expenses and general administration expenses not reported elsewhere;
- expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
- expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
- all miscellaneous operating expenses not covered elsewhere;
- staff reduction expenses.
Total other expenses
The sum of the previous two expense items.
Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses – calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
- capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
- gains or losses made on investments in securities;
- net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.
Employment
Average number of employees
Refer to the average number of people employed for each of the six categories of personnel.
Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
- Pilots and co-pilots. Self-explanatory;
- Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
- General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
- Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
- Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
- All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
Revenue or expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
