Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

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

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

Business or organization and contact information

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

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

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

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

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

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

• Legal name
• Operating name (if applicable)

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

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

• First name
• Last name
• Title
• Preferred language of communication
  • English
  • French
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code
• Country
  • Canada
  • United States
• Email address
• Telephone number (including area code)
• Extension number (if applicable) The maximum number of characters is 5.
• Fax number (including area code)

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

• Operational
• Not currently operational

Why is this business or organization not currently operational?

• Seasonal operations
  • When did this business or organization close for the season? Date
  • When does this business or organization expect to resume operations? Date
• Ceased operations
  • When did this business or organization cease operations? Date
  • Why did this business or organization cease operations?
    • Bankruptcy
    • Liquidation
    • Dissolution
    • Other
      Specify the other reasons for ceased operations
• Sold operations
  • When was this business or organization sold? Date
  • What is the legal name of the buyer?
• Amalgamated with other businesses or organizations
  • When did this business or organization amalgamate? Date
  • What is the legal name of the resulting or continuing business or organization?
  • What are the legal names of the other amalgamated businesses or organizations?
• Temporarily inactive but will re-open
  • When did this business or organization become temporarily inactive? Date
  • When does this business or organization expect to resume operations? Date
  • Why is this business or organization temporarily inactive?
• No longer operating due to other reasons
  • When did this business or organization cease operations? Date
  • Why did this business or organization cease operations?

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

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

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

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

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

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

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

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

Description and examples

• This is the current main activity.
• This is not the current main activity.

Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

• Yes
• No

When did the main activity change? Date

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

How to search:

• if desired, you can filter the search results by first selecting this business or organization's activity sector
• enter keywords or a brief description that best describes this business or organization main activity
• press the Search button to search the database for an activity that best matches the keywords or description you provided
• then select an activity from the list.

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

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

Enter keywords or a brief description, then press the Search button

7. You have indicated that the current main activity of this business or organization is: [Main activity] Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

• Yes, there are other activities.
• No, that is the only significant activity.

Please provide a brief but precise description of this business or organization's secondary activity.

e.g., breakfast cereal manufacturing, shoe store, software development

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

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

Revenue
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Reporting period information

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

Note: For the survey, the end date should fall between April 1, YYYY and March 31, YYYY+1.

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

• May 1, AAAA-1 to April 30, YYYY
• June 1, AAAA-1 to May 31, YYYY
• July 1, AAAA-1 to June 30, YYYY
• August 1, AAAA-1 to July 31, YYYY
• September 1, AAAA-1 to August 31, YYYY
• October 1, AAAA-1 to September 30, YYYY
• November 1, AAAA-1 to October 31, YYYY
• December 1, AAAA-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Revenue

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

• Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)
Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

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

Exclude:

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

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

c. Commissions
Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)

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

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

e. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends
Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest
Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. Other revenue - please specify
Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

Revenue by source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

1. In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

E-Commerce

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

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

Please report all amounts in thousands of Canadian dollars.

• Total revenue

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

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

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

Exclude orders made by telephone, facsimile or e-mail.

• Yes
• No

3. Of the $ ###### in total revenue reported, what was the total e-commerce revenue?

If precise figures are not available, please provide your best estimate.

• Total e-commerce revenue

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

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps 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.

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

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

• Yes
• No

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

Select all that apply.

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

Expenses

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Expenses

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.

Include:

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

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

b2. Employee benefits
Include contributions to:

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

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

Include:

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

d. Research and development fees
Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees
Include:

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

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

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

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses
Include:

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

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

h. Telephone, Internet and other telecommunication
Include:

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

i. Business taxes, licenses and permits
Include:

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

j. Royalties, franchise fees and memberships
Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

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

Include:

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

l. Rental and leasing
Include:

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

m. Repair and maintenance
Include:

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

n. Amortization and depreciation
Include:

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

o. Insurance
Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment
Include:

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

q. Travel, meetings and conventions
Include:

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

r. Financial services
Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense
Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses
Include:

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

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

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

Total expenses
The sum of sub-questions a. to u.

Expenses
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

1. In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

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

a. Rental income - residential properties
Include:

• apartments
• single family homes
• semi-detached or row houses.

a1. Rental or leasing of residential space in houses, for use as the principal residence of a household
Houses are accommodation units in which each housing unit is separated from its neighbours by a ground-to-roof wall with no units either above or below. Includes single detached houses and attached houses such as side by side town houses, row houses and doubles. May include additional facilities, such as parking and recreational amenities.

Exclude:

• rental of land
• renting space for use as temporary accommodation, such as hotel rooms, cottages and campsites.

a2. Rental or leasing of residential space in apartments and similar housing units, for use as the principal residence of a household
These are units in which each housing unit is not separated from its neighbours by a ground to-roof wall and/or adjoins units constructed above or below, including apartments, duplexes, triplexes. May also include additional facilities, such as parking and recreational amenities.

Exclude:

• rental of mobile homes, motor homes, and rooms in boarding houses and dormitories, when used as principal residences
• renting space for use as temporary accommodation, such as hotel rooms and campsites.

b. Rental income - commercial / non-residential properties
Include:

• shopping centres
• plazas
• stores
• office buildings
• factories
• warehouses
• recreational spaces
• convention spaces in hotels
• convention centres.

b1. Rental or leasing of buildings or space within buildings or other facilities, for office and professional uses
Exclude:

• rental of space for meetings, conventions and similar events
• rental of parking spaces.

b2. Renting or leasing of buildings or space within buildings or other facilities, for commercial uses such as stores, restaurants, cinemas, bank branches and beauty salons
Include rental of sites on a 'concession' basis at entertainment, sports and other venues and rental of commercial space in hotel and office building lobbies.

Exclude providing a location for the placement of vending machines.

b3. Rental or leasing of buildings or space within buildings or other facilities, for use in manufacturing, storage, distribution and similar industrial activities
Include rental of space for research activities. Includes rental of space for these uses in industrial, manufacturing and research parks.

c. Rental income - mini-warehouses and self storage units
Include:

• rooms
• compartments
• lockers
• containers
• outdoor spaces.

d. Other residential real estate rental

d1. Rental or leasing of land for residential uses
Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rental of serviced lots in trailer and mobile home parks.

d2. Other rental of residential space (e.g., mobile homes, motor homes, houseboats, rooms in boarding houses and dormitories when used as a principal residence)

e. Other commercial/non-residential real estate rental

e1. Rental or leasing of land for non-residential uses
Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rent paid for the right to exploit inland surface waters for recreational or other purposes, including fishing.

Exclude:

• rental of non-residential buildings and other facilities, including engineering structures
• rent, royalties or other payments paid for the right to explore or exploit deposits of minerals or fossil fuels
• providing a location for the placement outdoors of coin-operated machines such as children's mechanical rides
• rental of parking spaces.

e2. Other rentals of non-residential/commercial space (for banquets, parties, and social events, business conventions, theatres, sports venues, auditoriums, stadiums etc.).

f. Revenue from property management services
Please report revenue generated by managing real estate properties on behalf of the property owners.

f1. Management of residential buildings, such as houses and apartments, on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

f2. Management of non-residential buildings, such as office, retail and industrial space, on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

f3. Land property management on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the land at the end of the renting contract, etc.

g. Revenue from goods purchased for resale as is (e.g., drinks, food, games)
Include:

• soft drinks
• food
• games
• laundry detergent, etc.

h. Other related sales - specify:
Include:

• coin-operated laundry services
• parking
• bad debt recoveries
• operating subsidies
• any other operating revenue not reported above.

Total sales
The sum of amounts reported at question 1a. to 1h.

Sales by goods and services
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Rental income - residential properties
Rental income - commercial/non-residential properties
Rental income - mini-warehouses and self-storage units
Other residential real estate rental
Other commercial/non-residential real estate rental
Revenue from property management services
Revenue from goods purchased for resale as is
Other
Total sales of goods and services

In order to reduce future follow-up, please select one of the following options.

The value for total sales $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for rental income - residential properties $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for rental income - commercial/non-residential properties $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for rental income - mini-warehouses and self-storage units $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for revenue from property management services $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for revenue from goods purchased for resale as is $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for "other related sales" $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported a significant portion of sales as "other related sales".

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

An amount was entered for "other related sales". Please describe the other sales.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

''Other related sales'' was selected. Please provide an amount for other sales.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported your main activity as lessors of other real estate property, but you reported no revenues for this activity.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

2. Please provide the percentage of total revenue from real estate investment trusts.

Percentage of total revenue from real estate investment trusts

Please report your percentage of total revenue from real estate investment trusts.

• Percentage

3. Please provide selected expenditure information.

Selected expenditure information

Please report expenses excluding the portion of federal, provincial or territorial sales tax refunded by government. If your bookkeeping practices make this impossible, please indicate which refunds are included.

a. Property management fees paid
Please report expenses generated by hiring a property management firm to manage an owner's real estate property.

b. Real estate commissions paid
Please report commissions paid to an agent or middleman for providing the service to the vendor or purchaser of bringing together the two parties to a transaction.

c. Value of inducements to tenants
Include:

• leasehold improvements
• loan interest
• free rent
• paid moving expenses.

Please only report the amount of expenses you capitalized during the reporting period.

d. Transfer taxes and lot levies paid
Please report expenses related to transfer taxes and lot levies.

e. Property taxes paid
Please report taxes paid on vacant land and buildings.

f. Mortgage interest paid
Please report the interest portion of the mortgage payments.

Exclude interest expenses related to bank loans.

Expenditure information
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Property management fees
Real estate commissions
Value of inducements to tenants
Transfer taxes and lot levies
Property taxes
Mortgage interest

 In order to reduce future follow-up, please select one of the following options.

You have not reported any expenditures, but you did in the previous year.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for expenditures is significantly different than the reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

4. Please provide property information.

Property information

a. Number of buildings owned and/or managed at year end
Please report the number of buildings you owned and/or managed at the end of the reporting period.

b. Number of rental units owned and/or managed at year end
Please report the number of units you owned and/or managed at the end of the reporting period.

c. Square feet rented or leased (commercial / non-residential only)
Please report the number of square feet you rented or leased at the end of the reporting period.

Property information
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Number of residential properties	Number of commercial/non-residental properties
Number of buildings owned and/or managed at year end
Number of rental units owned and/or managed at year end
Square feet rented or leased

Changes or events

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

Select all that apply.

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

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is Provided Given Names Provided Family Name the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

First name

Last name

Title

Email address

Telephone number (including area code)

Extension number (if applicable) The maximum number of characters is 5.

Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Table of contents

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

Business or organization and contact information

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

1. Legal name and Operating name

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

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

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

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

2. Designated contact person

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

3. Current operational status

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

4. Main activity

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

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

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

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

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

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

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

• May 1, 2016 to April 30, 2017
• June 1, 2016 to May 31, 2017
• July 1, 2016 to June 30, 2017
• August 1, 2016 to July 31, 2017
• September 1, 2016 to August 31, 2017
• October 1, 2016 to September 30, 2017
• November 1, 2016 to October 31, 2017
• December 1, 2016 to November 30, 2017
• January 1, 2017 to December 31, 2017
• February 1, 2017 to January 31, 2018
• March 1, 2017 to February 28, 2018
• April 1, 2017 to March 31, 2018

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

• September 18, 2016 to September 15, 2017 (e.g., floating year-end)
• June 1, 2017 to December 31, 2017 (e.g., a newly opened business)

Revenue

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

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of this firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; Intercompany sales in consolidated financial statements.

2. Rental and leasing

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

3. Commissions

Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – compensation could also be reported under this item (for example, compensation for collecting sales tax).

4. Subsidies (including grants, donations 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.

Include: Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

6. Dividends

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

7. Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

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

9. Total revenue

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

Expenses

1. Cost of goods sold

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

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

2. Employment costs and expenses

3. Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

4. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other costs and expenses).

6. Utilities

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

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

7. Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); 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).

8. Telephone, Internet and other telecommunication

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

9. Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

12. Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

13. Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

14. Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

16. Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

17. Travel, meetings and conventions

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

18. Financial services

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

19. Interest expense

Report the cost of servicing your company's debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

20. Other non-production-related costs and expenses

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

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

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

22. Total expenses

The sum of 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. Do not deduct the value of trade-ins.

Include:

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

Do not deduct the value of trade-ins.

Exclude:

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

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

Sales by type of client

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

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

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

1. Clients in Canada

2. Clients outside of Canada

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

Include: Sales to foreign subsidiaries and affiliates.

Distribution of operating revenue by method of sale

1. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.

Include: sales at pumps for gasoline stations.

2. E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment.

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

Exclude: orders made by telephone calls, facsimile or e-mail.

3. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.

Include: sales purchased via telephone and fax.

4. All other methods

Please report total operating revenue of goods and services generated from all other methods.

Include: sales at trade shows, special events, in-home sales and card lock.

E-commerce

Mobile app

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

Company website

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

Third-party website

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

Electronic Data Interchange (EDI)

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

Sales of Commodities

Food and beverages

Fresh meat and poultry

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

Fresh fish and other fresh seafood

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

Fresh fruit and vegetables

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

Eggs and dairy products (exclude frozen desserts)

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

Baked goods (exclude frozen products, cookies and crackers)

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

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

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

Frozen food

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

Cookies, confectionery and snack foods

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

Packaged food dry goods, not elsewhere classified

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

Soft drinks (exclude bottled water)

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

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

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

Prepared hot beverages (include coffee)

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

Alcoholic beverages (exclude served on premises)

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

Alcoholic beverages for immediate consumption

Include sales of alcoholic beverages served on premises.

Ice

Include ice cubes and ice blocks.

Prepared meals

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

Clothing, footwear and accessories

Men's outerwear coats and jackets

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

Men's suits, sport jackets and blazers

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

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

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

Men's sleepwear, underwear and hosiery

Include socks, underwear, pyjamas, bathrobes and nightwear.

Men's hats, gloves, belts and other accessories

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

Men's clothing, not elsewhere classified

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

Women's outerwear coats and jackets

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

Women's dresses and suits

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

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

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

Women's lingerie, sleepwear and underwear

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

Women's hosiery

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

Women's handbags, purses and accessories

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

Women's clothing, not elsewhere classified

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

Boys' clothing and accessories

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

Girls' clothing and accessories

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

Infant clothing fabric and accessories

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

Unisex clothing, costumes and vestments

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

Men's athletic footwear

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

Men's footwear and accessories (exclude athletic)

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

Women's athletic footwear

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

Women's footwear and accessories (exclude athletic)

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

Infant footwear

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

Children's athletic footwear

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

Children's footwear, not elsewhere classified

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

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

Include fine jewellery.
Exclude watches.

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

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

Watches

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

Luggage, briefcases, knapsacks, and duffel bags

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

Home furniture, furnishings, housewares, appliances and electronics

Mattresses and foundations

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

Infant furniture

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

Indoor home furniture, not elsewhere classified

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

Outdoor home furniture

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

Window treatments

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

Household textile products, not elsewhere classified

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

Decorative home furnishings (exclude textile products)

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

Tableware, kitchenware, cookware and bakeware

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

Household cleaning supplies

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

Miscellaneous household supplies, not elsewhere classified

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

Small home appliances

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

Major home appliances

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

Computers, peripherals and networking equipment

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

Computer software (exclude games)

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

Telephones and related products

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

Televisions and home audiovisual equipment

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

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

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

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

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

Rental and operating leasing services of computer equipment

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

Sporting and leisure products

Bicycles and biking equipment and accessories

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

Exercise equipment

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

Golf equipment

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

Skiing and snowboarding equipment

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

Hunting, fishing and camping equipment

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

Team sporting equipment

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

Sporting equipment, not elsewhere classified

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

Electronic game consoles (except game software)

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

Game software on physical media

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

Game software, downloadable

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

Toys and games (exclude game consoles and game software)

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

Artists' equipment and supplies

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

Musical instruments and print music

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

Sewing and knitting supplies

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

Craft and hobby kits and leisure supplies, not elsewhere classified

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

Printed books

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

E-books

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

Newspapers, magazines and other periodicals, printed

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

Newspapers, magazines and other periodical, online

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

Other publications not elsewhere classified, printed

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

Other publications not elsewhere classified, online

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

Audio recordings, on physical media

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

Audio recordings, downloadable

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

Movies, on physical media

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

Movies, downloadable

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

Television programs and other video recordings, on physical media

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

Television programs and other video recordings, downloadable

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

Motor vehicles, recreational vehicles, motor vehicle parts and accessories

New passenger automobiles

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

New minivans, sport utility vehicles and light trucks

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

New medium and heavy trucks

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

Used passenger automobiles

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

Used minivans, sport utility vehicles and light trucks

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

Used medium and heavy trucks

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

New motorcycles and scooters

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

New motor homes, travel trailers and truck campers

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

New snowmobiles and other personal off-road vehicles

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

New recreational boats and other recreational vehicles, not elsewhere classified

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

Used motorcycles and scooters

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

Used motor homes, travel trailers and truck campers

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

Used snowmobiles and other personal off-road vehicles

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

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

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

New motor vehicle tires

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

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

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

Automotive chemicals

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

Motor vehicle maintenance and repair services

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

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

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

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

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

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

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

Automotive and household fuels

Automotive fuels

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

Household fuels

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

Health, personal and household products

Prescription pharmaceuticals

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

Non-prescription pharmaceuticals

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

Vitamins, minerals and other health supplements

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

Prescription eyewear

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

Non-prescription eyewear

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

Home health products, not elsewhere classified

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

Disposable diapers

Include disposable baby diapers and disposable adult diapers.

Infant and children's car seats

Include infant or children's car seats.

Strollers and infant care products, not elsewhere classified

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

Cosmetics and fragrances

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

Toiletries

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

Feminine hygiene products

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

Personal care supplies and equipment, not elsewhere classified

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

Hardware, tools, renovation and lawn and garden products

Hardware

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

Hand tools

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

Power tools

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

Major household air conditioning, heating and water heating equipment

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

Plumbing and electrical supplies (include fixtures)

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

Paint, painting supplies and wallpaper

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

Flooring, floor coverings and floor and wall tiles

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

Lumber and other renovation materials and supplies

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

Hardware and renovation related products, not elsewhere classified

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

Lawnmowers, snowblowers and gardening tools

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

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

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

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

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

Miscellaneous retail products

Pets

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

Pet food, supplies and accessories

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

Tobacco products and accessories (exclude e-cigarettes)

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

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

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

Home office equipment, not elsewhere classified

Include adding machines, photocopiers, typewriters.

Home office supplies, not elsewhere classified

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

Farm equipment

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

Farm supplies

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

Supplies for beer and wine making

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

Cut flowers, indoor potted plants and floral supplies

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

Monuments and tombstones

Include coffins, caskets, tombstones and urns.

Manufactured mobile homes

Include new and used mobile homes.

Professional and scientific instruments

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

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

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

Artwork

Include sculptures, paintings, original drawings and artwork carvings.

Collectors' items

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

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

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

Other miscellaneous equipment and supplies not elsewhere classified

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

Other retail

Retail trade commissions

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

Miscellaneous services

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

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

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

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

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

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

Other goods and services

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 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.

Table of contents

• 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

1. Please print in ink.

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

3. Do not include sales tax

4. 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%).

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

Business or organization and contact information

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

1. Legal name and Operating name

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

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

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

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

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, 2017 and March 31, 2018.

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

• May 1, 2016 to April 30, 2017
• June 1, 2016 to May 31, 2017
• July 1, 2016 to June 30, 2017
• August 1, 2016 to July 31, 2017
• September 1, 2016 to August 31, 2017
• October 1, 2016 to September 30, 2017
• November 1, 2016 to October 31, 2017
• December 1, 2016 to November 30, 2017
• January 1, 2017to December 31, 2017
• February 1, 2017to January 31, 2018
• March 1, 2017to February 28, 2018
• April 1, 2017to March 31, 2018

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

• September 18, 2016 to September 15, 2017 (e.g., floating year-end)
• June 1, 2017 to December 31, 2017 (e.g., a newly opened business)

Revenue

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

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of 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.

2. Rental and leasing

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

3. Commissions

Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – (compensation could also be reported under this item (for example, compensation for collecting sales tax)).

4. Subsidies (including grants, donations 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.
Include: Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

6. Dividends

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

7. Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

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

9. 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

1. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

2. Employment costs and expenses

3. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

4. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

5. Professional and business fees 

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other costs and expenses).

6. Utilities 

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

7. Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); 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).

8. Telephone, Internet and other telecommunication

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

9. Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

10. Royalties, franchise fees and memberships

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

11. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

12. Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

13. Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

14. Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.
Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

16. Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

17. Travel, meetings and conventions

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

18. Financial services 

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

19. Interest expense

Report the cost of servicing your company's debt.
Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

20. Other non-production-related costs and expenses

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

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

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

22. 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.

1. 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.

2. Products manufactured as a secondary activity by this business

Report revenue from sales of products of own manufacture.

3. 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.

4. Rental and leasing of real estate

Include: Rental and leasing of office space and other real estate.

5. 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.

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%.

1. Clients in Canada

2. 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%.

Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

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

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

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

Business or organization and contact information

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

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

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

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

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

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

• Legal name
• Operating name (if applicable)

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

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

• First name
• Last name
• Title
• Preferred language of communication
  • English
  • French
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code
• Country
  • Canada
  • United States
• Email address
• Telephone number (including area code)
• Extension number (if applicable) The maximum number of characters is 5.
• Fax number (including area code)

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

• Operational
• Not currently operational

Why is this business or organization not currently operational?

• Seasonal operations
  • When did this business or organization close for the season? Date
  • When does this business or organization expect to resume operations? Date
• Ceased operations
  • When did this business or organization cease operations? Date
  • Why did this business or organization cease operations?
    • Bankruptcy
    • Liquidation
    • Dissolution
    • Other
      Specify the other reasons for ceased operations
• Sold operations
  • When was this business or organization sold? Date
  • What is the legal name of the buyer?
• Amalgamated with other businesses or organizations
  • When did this business or organization amalgamate? Date
  • What is the legal name of the resulting or continuing business or organization?
  • What are the legal names of the other amalgamated businesses or organizations?
• Temporarily inactive but will re-open
  • When did this business or organization become temporarily inactive? Date
  • When does this business or organization expect to resume operations? Date
  • Why is this business or organization temporarily inactive?
• No longer operating due to other reasons
  • When did this business or organization cease operations? Date
  • Why did this business or organization cease operations?

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

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

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

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

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

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

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

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

Description and examples

• This is the current main activity.
• This is not the current main activity.

Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

• Yes
• No

When did the main activity change? Date

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

How to search:

• if desired, you can filter the search results by first selecting this business or organization's activity sector
• enter keywords or a brief description that best describes this business or organization main activity
• press the Search button to search the database for an activity that best matches the keywords or description you provided
• then select an activity from the list.

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

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

Enter keywords or a brief description, then press the Search button

7. You have indicated that the current main activity of this business or organization is: [Main activity] Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

• Yes, there are other activities.
• No, that is the only significant activity.

Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

[[Table title]]
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Reporting period information

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

Note: For the survey, the end date should fall between April 1, YYYY and March 31, YYYY+1.

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

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Revenue

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)
Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

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

Exclude:

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

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

c. Commissions
Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)

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

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

e. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends
Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest
Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. Other revenue - please specify
Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

Revenue by source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

E-Commerce

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

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

Please report all amounts in thousands of Canadian dollars.

• Total revenue

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

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

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

Exclude orders made by telephone, facsimile or e-mail.

• Yes
• No

3. Of the $###### in total revenue reported, what was the total e-commerce revenue?

If precise figures are not available, please provide your best estimate.

• Total e-commerce revenue

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

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps 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.

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

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

• Yes
• No

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

Select all that apply.

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

Expenses

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Expenses

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.

Include:

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

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

b2. Employee benefits
Include contributions to:

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

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

Include:

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

d. Research and development fees
Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees
Include:

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

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

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

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses
Include:

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

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

h. Telephone, Internet and other telecommunication
Include:

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

i. Business taxes, licenses and permits
Include:

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

j. Royalties, franchise fees and memberships
Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

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

Include:

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

l. Rental and leasing
Include:

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

m. Repair and maintenance
Include:

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

n. Amortization and depreciation
Include:

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

o. Insurance
Insurance recovery income should be deducted from insurance expenses.
Include:

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

p. Advertising, marketing, promotion, meals and entertainment
Include:

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

q. Travel, meetings and conventions
Include:

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

r. Financial services
Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense
Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses
Include:

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

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

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

Total expenses
The sum of sub-questions a. to u.

Expenses
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

a. Information technology (IT) technical consulting services
The provision of advice or expert opinion on technical matters related to the use of information technology. Include advice on matters such as hardware and software requirements and procurement, systems integration and systems security. The provision of expert testimony on IT-related issues are also included here.

b. Custom software design and development services

b1. Website design and development services
This service consists of designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page.

b2. Database design and development services
This service consists of designing the structure and content of a database and/or of writing the computer code necessary to create and implement a database (data warehouse). Exclude contracts where the design and development of a database is bundled with the on-going management of the data holdings and are classified in the data management services sub category.

b3. Customization and integration of packaged software
This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients' information system environment.

b4. Video game design and development services

b5. Other custom software development services
This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the client's information system environment or creating software to meet the specific needs of the clients.

c. Computer systems and network design and development services

c1. Network design and development services (include network security design)
This service consists of designing, developing and implementing customer networks such as Intranets, Extranets and Virtual Private Networks.

c2. Computer systems design, development and integration services
This service consists of assessing an organization's computer requirements, advising on hardware and software acquisitions, developing system specifications and either putting the new system in place or providing the client with the necessary specifications to put the new system in place.

d. Hosting and information technology (IT) infrastructure provisioning services (e.g., Website hosting, application service provisioning, business process management services, collocation, data storage and management)

Website hosting services
The service of providing the infrastructure to host a customer's website and related files in a location that provides fast, reliable connection to the Internet.

Application service provisioning (ASP)
The provision of leased software applications from a centralized, hosted, and managed computing environment.

Business process management services
A bundled service package that combines information-technology-intensive services with labour (manual or professional depending on the solution), machinery and facilities to support, host and manage a business process for a client.

Collocation
The provision of rack space within a secured facility for the placement of servers and enterprise platforms. The service includes the space for the client's hardware and software, connection to the Internet or other communication networks and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware and software.

Data storage
The service of administering storage and back-up management of data such as remote back-up services, storage or hierarchical storage management (migration).

Data management
The ongoing management and administration of data as an organizational resource. Services may include performing data modelling, data mobilization, data mapping/rationalization, data mining and system architecture.

e. IT infrastructure and network management services

e1. Network management services
The service of managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related services.

e2. Computer systems management services
Providing day-to-day management and operation of a client's computer system.

f. Information and document transformation services (e.g., imaging, data conversion and migration)
The service of converting paper documents into digital or other machine-readable formats. The service generally involves the following components: 1) document preparation; 2) scanning, optical character recognition and other data capture activities; 3) delivery or output of the information captured into a database or a physical medium.

g. IT technical support services (for hardware or software; include disaster recovery services)
The provision of technical expertise to solve problems for the client in using software, hardware or entire computer system.

The provision of customer support in using or troubleshooting software and include upgrade services and the provision of patches and updates.

The provision of customer support in using or troubleshooting the computer hardware and software. It includes testing and cleaning on a routine basis and repair of IT equipment. Includes technical assistance in moving a client's computer system to a new location.

The provision of technical expertise to solve specialized problems for the client using a computer system. These specialized services include computer auditing and assessment, data recovery and disaster recovery.

Services of auditing or assessing computer operations without providing advice or other follow-up action. Includes auditing, assessing and documenting a server, network or process for components, capabilities, performance or security.

Retrieving a client's data from a damaged or unstable hard drive or other storage medium.

Providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in the event of a disaster such as a fire or flood.

h. Software publishing

h1. System software (include programming languages)
Publication of low-level software required to manage computer resources and support the production or execution of application programs but which is not specific to any particular application.

Operating system software
Software that controls a computer and its peripherals. Modern operating systems such as Linux, Macintosh OSX and Windows 7, 8, 8.1 and 10 handle many of a computer's basic functions.

Network software
Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

Database management software
A program that manages all facets of a database. Primary services of database management software include storage, modification and extraction of data. Database management software also regulates user access and protects data against damage.

Development tools and programming languages software
Software used to assist in the development and/or authoring of computer programs. Software products that support the professional developer in the design, development and implementation of a variety of software systems and solutions (includes all program development tools and programming languages software).

h2. Application software
Any self-contained program that performs a specific function directly for the end user.

General business productivity and home use applications
Software used for general business purposes to improve productivity, or in the home for entertainment, reference or educational purposes (include office suite applications such as word processors, spreadsheets, simple databases, graphics applications, project management software, computer-based training software, games, references, home education, etc.).

Cross-industry applications
Software that is designed to perform and/or manage a specific business function or process that is not unique to a particular industry (include professional accounting software, human resource management, customer relations management software, geographic information system software, web page/site design software, etc.).

Vertical market applications
Software that performs a wide range of business functions for a specific industry such as manufacturing, retail, healthcare, engineering, restaurants, etc.

Utilities software
A small computer program that performs a very specific task. Utilities differ from other software applications in terms of size, cost and complexity (examples include: compression programs, anti-virus, search engines, font, file viewers and voice recognition software. Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning).

Sales for goods and services
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Information technology (IT) technical consulting services
Custom software design and development services
Website design and development services
Database design and development services
Customization and integration of packaged software
Video game design and development services
Other custom software development services
Computer systems and network design and development services
Network design and development services
Computer systems design, development and integration services
Hosting and IT infrastructure provisioning services
IT infrastructure and network management services
Network management services
Computer systems management services
Information and document transformation services
IT technical support services for hardware or software
Software publishing
System software
Application software
Video gaming software
Re-sale of computer hardware and software (retail and wholesale)
Computer hardware
Software
IT related training services
Other
Total sales of goods and services

 In order to reduce future follow-up, please select one of the following options.

You reported your main activity as data processing, hosting and related services, but no sales were reported for that activity.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for software publishing $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

2. Approximately what percentage (%) of this business's total revenue was generated by new or substantially improved products or services introduced by this business during the three-year period 2015-2017 ?

• Percentage

3. Approximately what percentage of this business's total expenses was related to product research and development?

• Percentage

4. Approximately what percentage of this business's total revenue was from developing or publishing gaming software products?

• Percentage

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

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

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

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

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

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

Include sales to foreign subsidiaries and affiliates.

Sales by type of client
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Clients in Canada — individuals and households
Clients in Canada — businesses
Clients in Canada — governments, not-for-profit organizations and public institutions
Clients outside of Canada
Total percentage

Sales by consumer location

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

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

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

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

Sales by consumer location
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

International transactions - Revenue received from exports

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

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

• Yes
• No

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

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

• Revenue received ( CAN$ '000 )

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

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

Revenue received from clients outside Canada by goods, services and royalties
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

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

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

Revenue received from clients outside Canada by country
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

International transactions - Purchases from outside Canada (Imports)

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

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

• Yes
• No

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

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

Payments made ( CAN$ '000 )

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

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

Payments made to suppliers outside Canada by goods, services and royalties
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

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

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

Payments made to suppliers outside Canada by country
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Changes or events

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

Select all that apply.

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

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is Provided Given Names Provided Family Name the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments