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Reporting Guide

This guide is designed to assist you as you complete the 2014 Annual Oil and Gas Extraction Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

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

Help Line: 1-877-604-7828

Skip to text

Reporting Instructions
Definitions
Revenue and expenses, deductions and net income
Balance sheet
Capital expenditures for crude oil in-situ, mining, upgraders or natural gas production
Operating expenditures for crude oil in situ, mining, upgraders or natural gas production
Royalties – non-conventional sector
Capital expenditures by asset type
Operating cost by provincial jurisdiction – conventional sector
Upstream exploration expenditures by provincial jurisdiction
Upstream development expenditures by provincial jurisdiction
Upstream production expenditures by provincial jurisdiction
Upstream overhead expenditures by provincial jurisdiction
Sales of crude oil, volume and value by provincial jurisdiction
Sales of natural gas other products, volume and value by provincial jurisdiction
Metric Conversion Factors
General Information: Purpose of survey, Data-sharing agreements and Data linkage

Text begins

Reporting Instructions

Please report information for the period of January to December, 2014.

Please complete all sections as applicable.

If the information requested is unknown, please provide your best estimate.

Definitions

Oil and gas extraction sector: The Non-Conventional Sector relates to operations taking place in the geographical areas of Cold Lake, Peace River and Athabasca.

In-situ refers to extraction employing techniques of drilling wells and then injecting steam, combustion or other sources of heat into the reservoir to warm the bitumen so it can be pumped to the surface.

Mining is the use of machinery and equipment to extract deposits that are close to the surface.

Upgraders convert heavy bitumen into lighter crude oil.

Unconventional natural gas is found in gas hydrates and specific formations including tight gas found in low-permeability rock (ex: sandstone, siltstones and carbonates), shale gas found in fine-grained, organic-rich rock and coalbed methane contained in coal.

Revenue and expenses, deductions and net income

Sales: Report the sales or transfer value of produced goods or services before any adjustment or intersegment elimination. Please include royalties and taxes that are imposed at the time of sale. Exclude G.S.T.

All other revenue: Include cash revenue items not reported elsewhere such as dividend receipts, rentals, overhead and processing revenue received as operator and /or owner of facilities. Such processing revenues should be reported gross.

Royalties and similar payments: The sum of Provincial and freehold royalties – non-conventional sector (question 23), federal and Crown royalties - conventional sector (question 30), provincial royalties - conventional sector (question 31) and non-Crown royalties - conventional sector (question 32).

Operating expenditures: Please include cost of materials and supplies used in production, surface lease rentals, lifting costs and all other expenditures which are related to producing operations. Exclude any ‘non-cash’ charges and royalties. All general and administrative costs related to producing activities and charged to current year operations should also be included here.

Salaries, wages and benefits: Include the cost of salaries and wages (including bonuses and commissions, employer contributions to pension, medical, unemployment insurance plans, etc.) paid to your own workforce during the reporting period.

Other operating expenditures: Include only costs associated with non-producing operations and other expense items not reported elsewhere.

Interest expense: Include interest paid on bank loans, bonds, etc.

Federal income tax: Include federal income tax pertaining to the current period and assumed to be currently due.

Provincial income tax: Include provincial income tax pertaining to the current period and assumed to be currently due. The amount reported should include the Saskatchewan Corporate Capital Tax Surcharge if applicable.

Deferred income tax: Include accrued tax obligations reflected as an expense in the income statement, but not payable in the current reporting period.

Exploration and development charged to current operations: Include exploration and development expenses charged to current operations.

Amortization and depreciation expense: The systematic charge-off to expense of costs for depreciable assets that had been initially capitalised or deferred. Write-downs of depreciable assets resulting from impairments should be included in this category. However, write-offs arising from unusual dispositions and gains/losses on sales of assets should be reported under “Write-offs and amortization of deferred charges” and “Other non-cash items” respectively.

Depletion: Include the current depletion charges for costs subject to such deduction. Write-offs resulting from the application of ceiling tests should be reported under “Write-offs and amortization of deferred charges”. Gains and losses on disposal of properties should be reported under “Other non-cash items”.

Write-offs and amortization of deferred charges: Adjustments may be made for non-operating items which the company ordinarily eliminates from its reported “Internal cash flow”.

Other non-cash expenses and deductions: Include non-cash items not reported elsewhere such as unrealised losses on currency transactions, non-controlling shareholders’ interest in earnings of consolidated subsidiaries, and the equity portion of losses of unconsolidated affiliates. This item should be reduced by such non-cash revenue items as unrealised currency gains, non-controlling shareholders’ interest in losses of consolidated subsidiaries, and equity in earnings of unconsolidated affiliates.

Number of employees: Provide the number of employees associated with salary, wages and benefits costs.

Balance sheet

Total current assets: Includes such items as cash, marketable securities, accounts receivable, inventories, etc.
Net capital assets: Includes land not held for the purpose of re-sale, amortizable assets such as buildings, machinery and equipment, etc. Other assets: Include all assets not reported as either current or capital assets.

Current liabilities: Includes such items as current portion of long-term debt, accounts payable, notes payable, etc.
Long term debt: Includes all debt with a maturity of greater than one year.
Other liabilities: Include all liabilities not reported as either a current liability or long-term debt.
Equity: Includes common shares, preferred shares, retained earnings and all other equity.

Capital expenditures for crude oil in-situ, mining, upgraders or natural gas production

Note: Regarding partnerships and joint venture activities or projects, report the expenditures reflecting your company’s net interest in such oil sands projects or ventures.

Oil rights acquisitions and retention costs:

In-situ: Expenditures associated with land and lease acquisition relating to oil rights, fees and retention.
Mining: Expenditures associated with the purchase of land and lease from others.

Note: for in-situ and mining please include all fees associated with using land agents.
Upgraders: Include items such as boilers, compressors, motors, pumps and any other items that may be termed manufacturing or mining equipment as opposed to a fixed installation such as a building.
Natural gas production: Value of residential structures and related infrastructure within a company town-site.

Drilling and pre-mining expenditures: Drilling expenditures include core hole and delineation drilling. Include the cost of casing and other materials and equipment left in place, core analysis, logging, road building, and other directly related services. Pre-mining costs include overburden removal and other pre-production expenditures.

Cost of capitalized overhead: Report the cost of capitalized overhead not allocated above. These overhead charges should exclude any amounts to be reported under Operating cost by provincial jurisdiction – conventional sector and Upstream expenditures by provincial jurisdiction – conventional sector.

Research and any other expenditures: Include all research costs associated with non-conventional oil and/or natural gas, such as: laboratory work, consultants’ fees, performance evaluations, and experimental pilot plants (including any capitalised operating costs). Other costs include items such as drainage systems, roadways, tankages, anti-pollution equipment and fixed installations not including machinery and equipment (question 12).

Operating expenditures for crude oil in situ, mining, upgraders or natural gas production

Field, well or plant expenditures for crude oil: Include all direct operating expenses and any other expenses directly related to the mining, stimulation, processing, upgrading and delivery of the product, and cost of purchased fuel and electricity.

Tax expenditures: Include taxes to federal, provincial and municipal governments, but exclude royalties, income taxes, and taxes that are part of the list price of purchases.

Fuel and purchased electricity: Include costs for fuel and electricity for all sites.

Water handling and disposal: Include all costs pertaining to water handling and disposal.

Operating overhead: Include all remaining general and administrative expenses related to upstream operations, including any corporate allocation to this segment. (These overhead charges should exclude any reported under Capital¬ized overhead, question 15).

Royalties – non-conventional sector

Include all provincial royalties payable to provincial governments based on production.

Include all freehold royalties payable to mineral rights owner based on production.

Capital expenditures by asset type

Construction: Construction structures should be classified to an asset according to its principle use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom system etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.

Machinery and equipment: Include items such as boilers, compressors, motors, pumps and any other items that may be termed manufacturing or mining equipment as opposed to a fixed installation such as a building.

Operating cost by provincial jurisdiction – conventional sector

Operating costs include all direct operating expenses such as wages and salaries, materials and supplies, fuel and power, well conditioning costs, municipal taxes, other direct operating expenses, maintenance and repairs expensed and contract services. Also include the non-capitalised cost of purchased injection materials used in enhanced recovery projects.

Field, well and gathering operations for oil and gas: Include primary, secondary, and tertiary recovery and pressure maintenance facilities, gathering systems and other well site facilities, surface lease rentals, and cost of purchased fuel and electricity.

Natural gas processing plants: Include expenses associated with field processing plants as well as reprocessing activities, recycling projects, and cost of purchased fuel and electricity.

Taxes: Include taxes to federal, provincial and municipal governments, but exclude royalties, income taxes, and taxes that are part of the list price of purchases

Overhead: Include all remaining general and administrative expenses related to upstream operations, including any corporate allocation to this segment. (These overhead charges should exclude any reported under upstream expenditures by provincial jurisdiction.)

Federal crown royalties: Amounts paid to the federal government, but excluding Indian lands royalties.

Provincial royalties and taxes: Amounts paid during the reporting period for royalty or royalty-like levies. In Alberta, include the “freehold mineral tax” together with the standard crown royalties on conventional oil and gas production. In Saskatchewan, include the standard crown royalties on oil and gas production plus the “freehold production tax”. In Manitoba, include the standard crown royalties and “freehold taxes” collected by the Manitoba government.

Non-Crown royalties and similar payments: Indian lands royalties: are amounts paid to Indian bands, either directly or indirectly, based on the level of production.

Freehold royalties: are royalties that have been paid to parties, other than the Crown, who own the mineral interest to the property.

Overriding royalties: are payments (normally free of all costs of development and operation) arising from an economic interest in a property.

Upstream exploration expenditures by provincial jurisdiction – conventional sector

Oil and gas rights acquisition and retention: Acquisition and retention costs and fees for oil and gas rights (include bonuses, legal fees and filing fees; exclude inter-company sales or transfers).

Land and leases purchased from other petroleum companies: Purchases from companies that are engaged primarily in petroleum activities.

Note: for questions 33 and 34 please include all fees associated with using land agents.

Geological and geophysical services: Include such activities as seismic crew expenses, both company owned and contract. Include camp, bulldozing and dirt work, flying crews in and out, seismograph, velocity survey, gravity meter, magnetometer, core drilling, photo geological digital processing, magnetic playback and bottom hole contributions and environmental impact studies and other similar pre-exploration expenditures. All seismic or geological and geophysical expenditures (including stratigraphic tests) should be reported here, whether such activity is deemed exploration or development by the company.

Exploration drilling: Drilling outside a proven area or within a proven area but to a previously untested horizon, in order to determine whether oil or gas reserves exist rather than to develop proven reserves discovered by previous drilling. Include costs of dry wells, casing and other materials and equipment abandoned in place, productive wells, including capped wells, and wells still in progress at year-end. Include, also, costs incurred in fighting blow-outs, runaways, and in replacing damaged equipment.

Upstream development expenditures by provincial jurisdiction– conventional sector

Development drilling: Drilling within the proven area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive for the purpose of extracting oil or gas reserves. This will cover costs of dry wells, including casing and other materials and equipment abandoned in place; productive wells, including capped well; and wells still in progress at year end. Include, also, costs incurred in fighting blow-outs, runaways, and in replacing damaged equipment. Exclude costs associated with service wells.

Note: There should be no development expenditures until a development plan has been approved.

Proven purchased reserves: Purchases from those companies that are engaged primarily in petroleum activities.

Upstream production expenditures by provincial jurisdiction– conventional sector

Production facilities: Include tangible well and lease equipment comprising casing, tubing, wellheads, pumps, flowlines, separators, treaters, dehydrators. Include gathering pipelines, lease and centralized tank batteries and associated facilities prior to delivery to trunk pipelines terminals, and other production facilities. Include, also, costs associated with intangibles such as pre-production studies costs, and those expenditures that you consider to be pre-development.

Non-production facilities: Include automotive, aeroplane, communication, office and miscellaneous equipment not otherwise provided.

Enhanced recovery projects: Include only expenditures on facilities in tertiary projects involving steam injection, miscible flooding, etc. Include service wells, both tangible and intangible, including the costs of drilling and equipping injection wells and also the cost of capitalized injection fuel (miscible fluid) costs, but exclude non-recoverable injection fluids charged to current operations.

Natural gas processing plants: Report only the capitalized amounts of the plants, including structures, measuring, regulating and related equipment.

Drilling rigs and supply boats: Report expenditures including progress payments for the purchase of new and imported used and new drilling rigs (on and offshore) and supply boats.

Upstream overhead expenditures by provincial jurisdiction– conventional sector

Allocate capitalized upstream overhead to the categories indicated. These overhead charges should exclude any reported under Operating cost by provincial jurisdiction – conventional sector.

Sales of crude oil, volume and value by provincial jurisdiction

Note: Exclude oil and gas purchased for resale, refining, fractionating or further processing, but include value and volume of royalty portion of production.

Conventional crude oil and condensate: Includes field production of conventional light and heavy crude oil and condensate that is subject to old or new oil royalty rate.

Synthetic crude oil: Synthetic crude oil obtained by the upgrading of crude bitumen or by the modification of coal or other materials should be reported here.

Crude bitumen: Crude bitumen, in its naturally occurring viscous state, will not flow to a well.

Sales of natural gas and other products, volume and value by provincial jurisdiction

Marketable natural gas: Report here the volume of natural gas production equal to gross new production from natural reservoirs, less injected and stored, processing shrinkage, plus or minus statistical adjustment, less field disposition and uses, field flared and waste, gathering system disposition and uses, reprocessing flared and reprocessing fuel, and other disposition and uses.

NGL’s and LPG’s from field operations: Includes production derived from natural gas at the field processing plants. Report production measured after solvent flood or other ‘own-uses’.

NGL’s and LPG’s from processing plants: Includes production derived from natural gas at reprocessing/straddle plants.

Pentanes plus from field operations: Includes production derived from natural gas at the field processing plants. Do not include field condensates recovered at the wellhead, which should be reported with conventional crude oil.

Pentanes plus from processing plants: Includes production derived from natural gas at reprocessing/straddle plants.

Sulfur: Please report total production whether it was sold or charged to inventory (measured in thousands of metric tonnes).

Metric Conversion Factors

Metric Conversion Factors
Table summary
This table displays the results of Metric Conversion Factors. The information is grouped by To convert from (appearing as row headers), (appearing as column headers).
To convert from
Million cubic feet	Million cubic metres	Divide by
(10⁶cf) – gas	(10⁶m³)	35.315
Thousand barrels	Thousands cubic metres
(10³Bbls) - oil	(10³m³)	6.29

General information

Purpose of survey

The purpose of this survey is to obtain information on the supply of, and/or demand for, energy in Canada. This information serves as an important indicator of Canadian economic performance, and is used by all levels of government in establishing informed policies in the energy area. In the case of public utilities, it is used by governmental agencies to fulfill their regulatory responsibilities. The private sector also uses this information in the corporate decision-making process. Your information may also be used by Statistics Canada for other statistical and research purposes.

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, Quebec, 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 and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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.

Record linkages

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

2014 Annual End-Use of Natural Gas Survey

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Annual End-Use of Natural Gas Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

Help Line: 1-877-604-7828

Skip to text

Reporting Instructions
Definitions
Electric power generation
Agriculture, hunting and trapping industries
Mining, Oil and Gas Extraction
Forestry, logging and support activities
Construction
Manufacturing
Road transportation
Retail Pump
Pipeline transportation and natural gas distribution
Public administration
Commercial and institutional
Residential
Metric Conversion Factors
General information

Text begins

Reporting Instructions

Please report information for the period of January to December, 2014.

Please complete all sections as applicable.

If the information requested is unknown, please provide your best estimate.

This guide is designed to assist you as you complete the 2014 Annual End-Use of Natural Gas Survey. If you need more information, please call 1-877-604-7828.

Definitions

Direct Sales
Represents direct, non-utility, sales for consumption, where the utility acts solely as the transporter.

Sales to ultimate industrial consumers for end-use
Gas sold to customers engaged in a process that creates or changes raw or unfinished materials into another form or product. Includes firm, interruptible and buy/sell agreements.

Sales to ultimate commercial consumers
Gas sold to customers engaged in wholesale or retail trade, governments, institutions, office buildings, etc.

Sales to ultimate residential consumers
Gas sold usually for domestic purposes (for example, heating: space, water, cooking, etc.).

Electric power generation

Include all sales to establishments primarily engaged in the generation of bulk electric power, by hydro-electric power, fossil fuel, nuclear or other processes. NAICS code 22111. Exclude establishments primarily engaged in transmitting and/or distributing electric power which should be reported in question 13 - “Commercial and institutional”.

Agriculture, hunting and trapping industries

Include all sales to establishments with land holdings primarily engaged in agricultural, hunting and trapping activities and also establishments primarily engaged in providing support activities. Included are activities such as mushroom growers, greenhouses, nurseries and floriculture production, aquaculture, harvesting of wild animals, game retreats and hunting preserves. NAICS codes 111, 112, 1142, 1151 and 1152.

Mining, Oil and Gas Extraction

Include all sales to establishments primarily engaged in: mining, beneficiating or otherwise preparing iron ores. NAICS code 21221; the exploration for and/or production of crude oil and natural gas, whether by conventional or non conventional methods. NAICS code 211; contract drilling operations for crude oil and natural gas as well as services incidental to oil and gas extraction. NAICS codes 213111, and 213118; mining activities other than iron mines, crude oil and natural gas extraction and crude oil and natural gas support activities. This category includes metal mines, non metal mines, stone quarries and sand and gravel pits. NAICS codes 212, 213117 and 213119 (excl. 21221).

Forestry, logging and support activities

Include all sales to establishments primarily engaged in growing and harvesting timber including those performing particular support activities related to logging and forestry. NAICS codes 113 and 1153.

Construction

Include all sales to establishments primarily engaged in the construction of buildings, highways, dams etc., and those providing services to the construction industry. Also include special trade contractors primarily engaged in construction work in such specialties as plumbing, carpentry, painting, roofing, etc.. NAICS code 23. Exclude any offsite transportation fuel use, which should be included in road transportation.

Manufacturing

Include all sales to establishments primarily engaged in the manufacturing of products. Ex: food, textile, clothing, leather, plastics, rubber, paper, wood, furniture products, iron and steel mills and ferro-alloy, cold-rolled steel shape and steel foundries, alumina and aluminum production and non-ferrous metal smelting and refining, fabricated metal product, machinery, computer and electronic product, electrical equipment, appliance, component and transportation equipment, cement, petroleum and coal products, chemical pesticide and fertilizer, etc.

Road transportation

Include all sales to establishments primarily engaged in the truck transportation of goods, transit and ground passenger transportation (urban transit systems, interurban and rural bus transportation, taxi and limousine services, school and employee bus transportation, charter bus industry, limousine service to airports and stations, shuttle services and special needs transportation), scenic and sightseeing transportation, and support activities for road transportation. Include those establishments primarily providing specialized services to this category, such as freight forwarders, marine shipping agents and customs brokers. NAICS codes 484, 485, 4871, 4879, 4884-4889. Fuels used for heating and cooling buildings and offices should be reported in question 13 - “Commercial and institutional”.

Retail Pump

Include all sales to establishments engaged in retailing motor fuels to the general public by means of retail pumps (including marinas), irrespective of the type of ownership or operation. Establishments that operate gasoline stations on behalf of their owners and receive a commission on the sale of fuels are also included. NAICS code 447. Fuels used for heating and cooling buildings and offices should be reported in question 13 - “Commercial and institutional”.

Pipeline transportation and natural gas distribution

Include all sales to establishments primarily engaged in operating pipelines for the transport of natural gas, crude oil and other products. Also included are establishments engaged in the distribution of natural gas through a system of mains. This category covers codes 486 and 2212. . Fuels used for heating and cooling buildings and offices should be reported in question 13 - “Commercial and institutional”.

Public administration

Include all sales to establishments of federal, provincial and municipal governments primarily engaged in activities associated with public administration. This includes such establishments as the Federal Public Service, the Department of National Defence, Royal Canadian Mounted Police and provincial and local administrations. This category covers NAICS code 91.

Commercial and institutional

Include all sales to establishments which are primarily engaged in other activities not previously specified.

Water transportation: Include all sales made to establishments primarily engaged in the water transportation of passengers and goods, using equipment designed for those purposes and provided by ships. Commercial fishing is also included. NAICS codes 1141, 483, 4872 and 4883. Fuels used for heating and cooling buildings and offices should be reported in question 13 - “Commercial and institutional”.
Warehousing and storage: Include all sales to establishments primarily engaged in operating general merchandise, refrigerated and other warehousing and storage facilities. NAICS code 493.
Wholesale and retail trade: The wholesale sector comprises establishments primarily engaged in wholesaling merchandise and providing related logistics, marketing and support services. The retail sector comprises establishments primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. NAICS codes 41, 44 and 45.
Education, health care and social assistance: Educational services comprises all sales to establishments primarily engaged in providing instruction and training in a wide variety of subjects. The health care and social assistance sector comprises all sales to establishments primarily engaged in providing health care by diagnosis and treatment, providing residential care for medical and social reasons and providing social assistance. NAICS codes 61 and 62.
Accommodation and food services: Include all sales to establishments primarily engaged in operating accommodation facilities, restaurants, take-out food and catering services, taverns, night clubs and bars. NAICS code 72.
Water, Sewage and Other Systems, NAICS 2213; Postal Service, NAICS 91; Couriers and Messengers, NAICS 92; Information and Cultural Industries, NAICS 51; Finance and Insurance, NAICS 52; Real Estate and Rental and Leasing, NAICS 53; Professional, Scientific and Technical Services, NAICS 54; Management of Companies and Enterprises, NAICS; Administrative and Support, Waste Management and Remediation Services, NAICS 56; Arts, Entertainment and Recreation; NAICS 71, Other Services (except Public Administration), NAICS 81.
Note: Exclude any offsite transportation fuel use, which should be included in road transport.

Residential

Include all sales destined to be used in a single residential meter service. (i.e. single family dwelling) or bulk residential metering service. (i.e. apartments, condominiums, etc.)

Metric Conversion Factors

Metric Conversion Factors
Table summary
This table displays the results of Metric Conversion Factors. The information is grouped by To convert from (appearing as row headers), (appearing as column headers).
To convert from
Million cubic feet	Million cubic metres	Divide by
(10⁶cf) – gas	(10⁶m³)	35.315

General information

Purpose of survey

The purpose of this survey is to obtain information on the supply of, and demand for, energy in Canada. This information serves as an important indicator of Canadian economic performance, and is used by all levels of government in establishing informed policies in the energy area. In the case of public utilities, it is used by governmental agencies to fulfill their regulatory responsibilities. The private sector also uses this information in the corporate decision-making process. Your information may also be used by Statistics Canada for other statistical and research purposes.

Data-sharing agreements

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 and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut as well as with the Newfoundland and Labrador Department of Natural Resources, the Ministère de l’énergie et des ressources naturelles du Québec, the Manitoba Department of Mineral Resources, Alberta Energy, the British Columbia Ministry of Energy and Mines, the British Columbia Ministry of Natural Gas Development, National Energy Board, Natural Resources Canada and Environment Canada.

Record linkages

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

Reference period: 2010/2011 to 2014/2015

History and background

The Elementary–Secondary Education Survey (ESES) began in 2003 as a Statistics Canada pilot project known as the Elementary–Secondary Education Statistics Project (ESESP). The ESESP survey content originated from three tables that were originally part of a survey sent out each year to all provinces and territories by the British Columbia Ministry of Education. Following formal consultation with all provinces, territories and data users, Statistics Canada introduced seven new tables to collect additional data. The project's goals were to collect elementary and secondary school expenditure data, and to replace several surveys that were collecting data on enrolments, graduates, and educators: the Elementary–Secondary School Enrolment Survey; the Secondary School Graduate Survey; the Elementary–Secondary Education Staff Survey; and the Principal's Statistical Report. Although the ESESP collected expenditure data, the Survey of Uniform Financial System – School Boards survey (SUFSB, record number 3119) remained active.

In January 2010, the ESESP was renamed the Elementary–Secondary Education Survey to symbolize the change from a pilot project to a Statistics Canada ongoing core survey. The main objectives of the collection tool remained: to produce relevant, comparable and timely statistics, and to reduce the respondent burden on educational organizations and school principals.

Statistics Canada maintains a close relationship with the Canadian Education Statistics Council (CESC), particularly its Strategic Management Committee (SMC), and seeks their ongoing advice and guidance on the survey. The CESC is a partnership between the Council of Ministers of Education, Canada (CMEC) and Statistics Canada. It was established in 1989 to improve the quality and comparability of Canadian education data and to provide information that can inform policy development in education. The CESC also produces two sets of education indicators, Education Indicators in Canada: Report of the Pan-Canadian Education Indicators Program (Statistics Canada catalogue number 81-582-X) and Indicators in Canada: An International Perspective (catalogue number 81-604-X), for policy makers, practitioners, and the general public to monitor the performance of education systems, across jurisdictions and over time.

Changes in data collection

The ESES is an annual survey of administrative data that focuses primarily on public schools. It collects aggregate data from the provincial/territorial ministries or departments of education. Information on enrolments and graduates is reported by type of program and by age and sex, and grade and sex. The ESES also collects information pertaining to full- and part-time educators.

Private school data collection:

In the summer of 2010, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected by the ESES for public schools, data for enrolment (grade), enrolment (age), enrolments in official languages programs, graduates, and educators could also be provided for private schools. Therefore, in January 2011, Statistics Canada commenced collection of private school data beginning with the 2009/2010 reference period.

Home-schooling data collection:

In the summer of 2011, Statistics Canada conducted another jurisdictional review and was able to ascertain that of the data collected by the ESES for public schools, data for enrolment (grade) and enrolment (age) could also be provided for home-schooling. Therefore, in January 2012, Statistics Canada commenced collection of home-schooling data beginning with the 2010/2011 reference period.

Note: Due to data quality concerns, data on private schools and home-schooling are not published at this time.

Definitions

In order to obtain consistent counts of students, educators, graduates, and expenditures for school boards and districts across provinces and territories, it is very important that respondents use common definitions.

Ministry/Department of Education: There is no federal department of education and no integrated national system of education in Canada. Ministries or departments of education in Canada's 10 provinces and 3 territories are responsible for the organization, delivery and assessment of education at the elementary and secondary levels.

School boards/districts: Local governance of education is usually entrusted to school boards, school districts, school divisions or district education councils (the terminology used varies by province/territory). The power delegated to these local authorities, whose members are elected by public ballot, is at the discretion of the provincial and territorial governments and generally consists of the operation and administration (including financial) of the group of schools within their board, district or division, curriculum implementation, responsibility for personnel, enrolment of students, and initiation of proposals for new construction or other major capital expenditures.

Public schools are publicly funded elementary and secondary schools that are operated by school boards or the province or territory. They include all regular public schools as well as provincial reformatory or custodial schools, and other schools that are recognized and funded by the province or territory.

Private schools encompass both elementary and secondary schools that, whether church affiliated or non-sectarian, are operated, managed and administered by private individuals and/or groups (e.g., a church, a trade union or a business enterprise, or a foreign or international agency) or that have a governing board that consists mostly of members not selected by a public agency.

The extent to which an institution receives its funding from public or private sources does not determine its classification as a public or private school.

Privately managed schools may be subject to some regulation or control by public authorities, but these institutions are nevertheless classified as private, provided that they are ultimately subject to private control. Public regulation may extend to areas such as curriculum, staffing appointments, admissions policies, and other matters.

The ESES does not distinguish between government-dependent private and independent private institutions.

Home-schooling is an alternative method of learning that takes place outside the public or private school environment. Parents choosing home-schooling have the primary responsibility of managing, delivering and supervising their children's courses and programs of learning, which can vary from a very structured curriculum to free-form learning.

The tables explained

Table 1: Expenditures

School district expenditures: Include all expenditures (operating and capital) paid directly by district school boards.

Ministry/Department of Education expenditures: Include all expenditures (operating and capital) paid on behalf of district school boards by Ministries/Departments of Education or any other entities responsible for education.

Other provincial/territorial government or agency expenditures: Include all expenditures (operating and capital) incurred by other provincial/territorial departments or agencies such as Ministry of Finance, Ministry of Transport, etc. Do not include expenses paid on behalf of school districts by Ministries of Education.

The following expenditures are included:

those for Regular programs for youth;
those for General programs for adults for secondary schools;
those for Vocational programs for youth and adults offered at the secondary level only.

The following expenditures are excluded:

federal expenditures (e.g., schools operated by Indigenous and Northern Affairs Canada or National Defence, or federal programs such as Canadian Heritage official languages programs, Employment and Social Development Canada programs, Global Affairs Canada programs, and social [health and welfare] programs);
those for private schools;
those related to programs at the postsecondary level;
intra-sectoral transactions;
principal portion of debt repayments or bank loans;
recoveries of expenditures from specified purpose;
provision for vacation pay and similar employee benefit;
provision for bad debts and any other provisions;
reserves and other suspense accounts;
deficits and write-off to losses;
depreciation on capital expenditures (amortization charges);
debenture discount;
taxes remitted to other government sub-sectors (e.g., municipal taxes).

School boards and districts

Educator remuneration:

Salaries, wages and allowances (row 1)
Salaries and wages are the remuneration to educators for services rendered. Include teachers, school administrators, such as principals and vice-principals; and other professional non-teaching staff, such as guidance counselors and librarians as well as pedagogical support personnel.

Allowances are payments made in addition to salaries/wages to compensate for isolation, additional administrative duties or other responsibilities and other similar costs. Include sick leave payments, maternity leave and other approved leave. Do not include ad hoc allowances for travel and accommodation (include in "Other operating expenditures [row 6]") and payments of superannuation or pension premiums on behalf of the educator.

Fringe benefits (except employer's contribution to the Canada and Quebec pension plans) (row 2)
Includes payment on behalf of the educator for Employment Insurance premiums, life insurance plans, health, dental and drug plans, vision care plans, workers' compensation plans, disability insurance plans, termination and early retirement gratuities, private use of institution's goods and services, employee discounts, professional fees related to professional development, payments to government work safety agencies, purchase and maintenance of clothing, moving fees, employee counseling services, union duties leave, annuity funds, paid recognition for years of service, paid holidays, trips, jury duty pay, employee parking lot fees, and board-sponsored recreation or paid memberships.

Educator pension plans:

Employer's contribution to Canada and Quebec pension plans (row 3)
Includes the employer's contribution to the Canada and Quebec pension plans.

Other pension plans (row 4)
Any other types of pension plans.

Periodic contributions to rectify actuarial deficiencies (row 5)
Adjustments made during the current year to ensure that the funds required are available, which are actuarial liability adjustments made to current service payments to reduce or eliminate the debt.

Other operating expenditures:

Other operating expenditures (row 6)
Include salary and non-salary costs related to business administration, instruction, educational services, food services, school facilities services, school transportation and any other expenditure related to the provision of services in the public school system. Do not include interests on debt services.

Total operating expenditures (row 7)
The sum of rows 1 to 6.

Capital expenditures:

Capital expenditures (row 8)
Include acquisitions of physical assets of a fixed or permanent nature with a useful life of more than one operating year. Include expenditures of an annual or cyclical nature for capital-lease and leasehold improvement (e.g., major repairs and upgrades to school and board buildings, new school and board furniture equipment and vehicles). Do not include expenditures for non-major repairs and maintenance designated as "plant operation" under "Other operating expenditures (row 6)".

Note that all capital expenditures must be reported with the historical cost in the year of the initial expenditure. If the capital expenditures are "amortized" during their useful life, they should be converted to the historical cost and reported to the year of the initial cost in order to insure the comparability of data between provinces and territories.

Interest on debt services (row 9)
Include the interest on loans and advances, bonds, debentures and mortgages, other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 10)
The sum of rows 8 and 9.

Total expenditures - School boards and districts (row 11)
The sum of rows 7 and 10.

Ministry of education

Educator remuneration:

Salaries/Wages and allowances (row 12)
As defined under school district expenditures (see row 1).

Fringe benefits (except employer's contribution to pension plans) (row 13)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer's contribution to pension plans (row 14)
As defined under school district expenditures (see row 3).

Other pension plans (row 15)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 16)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 17)
Include only Ministry/Department of Education expenses relating to direct financial support of school boards; e.g., milk programs or textbooks, or library, guidance and audio–visual expenses. Do not include any grants or contributions to schools boards or districts.

General administration (row 18)
Include only administration expenses directly incurred by the Ministry/Department of Education; e.g., expenses for the Minister's office, including his/her salary, human resources, administrative support and financial services. If any of these administration expenses stated above are also lumped together with postsecondary education, please include or pro-rate out the elementary and secondary portion only.

Total operating expenditures (row 19)
The sum of rows 12 to 18.

Capital expenditures:

Capital expenditures (row 20)
Include only Ministry/Department of Education capital expenditures relating to direct financial support of school boards. Do not include any grants or contributions to schools boards or schools districts.

Interest on debt services (row 21)
Include the interest on loans and advances, bonds, debentures and mortgages. Also include other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 22)
The sum of rows 20 and 21.

Total expenditures – Ministry/Department of Education (row 23)
The sum of rows 19 and 22.

Other provincial/territorial departments or agencies

Educator remuneration:

Salaries, wages and allowances (row 24)
As defined under school district expenditures (see row 1).

Fringe benefits (except employer's contribution to pension plans) (row 25)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer's contribution to pension plans (row 26)
As defined under school district expenditures (see row 3).

Other pension plans (row 27)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 28)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 29)
Include only Other provincial government or agencies expenses relating to direct financial support of school boards; e.g., provision of textbooks/school book bureaus, milk programs, guidance and audio–visual expenses. Do not include any grants or contributions to schools boards or schools districts, administration expenses (see row 17). Do not include any expenses from Ministry/Department of Education.

Total operating expenditures (row 30)
The sum of rows 24 to 29.

Capital expenditures:

Capital expenditures (row 31)
Include only Other provincial governments or agencies capital expenditures related to direct financial support of school boards. Do not include any grants or contributions to schools boards or schools districts. Do not include any expenses from Ministry/Department of Education.

Interest on debt services (row 32)
Include the interest on loans and advances, bonds, debentures and mortgages. Also include other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 33)
The sum of rows 31 and 32.

Total expenditures - Other provincial departments or agencies (row 34)
The sum of rows 30 and 33.

Total education expenditures:

Total education expenditures (row 35)
The sum of rows 11, 23 and 34.

Table 2A and Table 2B: Number of students, by type of program, grade and sex / age and sex, school boards and districts

Public enrolment (for tabs 2APubEnrolGradeSex and 2BPubEnrolAgeSex) is the number of students (headcount) enrolled in publicly funded schools operated by school boards or the province/territory in September (or as close as possible thereafter) of the school year.

Include all students (graded and ungraded) in regular publicly funded schools, provincial reformatory or custodial schools, and other students recognized and funded by a province or territory. Students in a specific elementary/secondary grade (graded) should, of course, be reported in the appropriate grade. If a student is not considered to be in a specific elementary/secondary grade because he/she is taking different subjects at a number of levels, report the student as ungraded.

Include other, non-standard, enrolments such as those for students receiving educational services (if recognized by the province/territory) and for schools and/or school boards that receive funding in a unique manner. They may be non-graduates who are taking only a few courses required to complete graduation; for example, a student who is enrolled in only 25% of a "regular" course load and for whom the school or school district receives only 25% of the usual funding. Note: This category may not apply to some provinces or territories.

Do not include students enrolled in: programs or schools outside the regular system; home-schooling programs; private/independent schools; or schools that are financed by federal departments (e.g., Indigenous and Northern Affairs Canada or the Department of National Defence).

Private enrolment (for tabs 2APrivEnrolGradeSex and 2BPrivEnrolAgeSex) is the number of students enrolled in private schools in September (or as close as possible thereafter) of the school year.

Home-schooling enrolment (for tabs 2AHSEnrolGradeSex and 2BHSEnrolAgeSex) is similarly the number of students enrolled in home-schooling in September (or as close as possible thereafter) of the school year.

Vocational education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour market vocational qualification recognized by the authorities in the province/territory in which it is obtained.

Vocational students must have at least 25 per cent of their instructional time in a vocational or technical program.

Table 2.1: Regular programs for youth
Report the number of students enrolled in general training programs geared toward and offered primarily to similarly aged young people. Although the majority of enrolments in this category will likely be for school-aged children and youth, some adults may be enrolled.

Table 2.2: Full-time equivalent (FTE) rate (adjustment factor) - Regular programs for youth
The full-time equivalent (FTE) rate represents the fraction of time spent in a classroom and for which the students are funded. If the fraction is unknown, an estimate should be provided; for example, for junior kindergarten and kindergarten students taking a half-time program that is funded, the FTE enrolment would be the headcount enrolment divided by two, which is 0.5. If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by four, which is 0.25.

For most jurisdictions, Grades 1 through 12 have an FTE of 1.0 as these grades are generally considered full time. FTEs of less than 1.0 are common for Junior Kindergarten and Kindergarten.

Table 2.3: General programs for adults
Report the number of students enrolled in general programs geared toward and offered primarily to adults within the elementary–secondary system. Some students in the youth sector may be enrolled in order to follow particular programs of study found only in adult education.

Do not include students enrolled in programs offered at the postsecondary level, or by any institution other than a school board.

Table 2.4: Vocational programs for youth and adults
Report the number of students enrolled in professional and technical training programs offered in public schools operated by school boards or the province/territory.

Do not include students enrolled in vocational programs offered at the postsecondary level, or by any institution other than a school board.

Table 3: Enrolments in official languages programs (headcounts)

Table 3.1 Regular second language programs (or core language programs)
Canada outside Quebec:

Enrolments in programs where French is taught to students attending English schools, as a subject in the regular course offerings.

Please note that Table 3.1 also includes extended core programs, for which one or more additional subjects can also be taught in French to students attending English schools.

Quebec:

Enrolments in programs where English is taught to students attending French schools, as a subject in the regular course offerings.

Please note that Table 3.1 also includes extended core programs, for which one or more additional subjects can also be taught in English to students attending French schools.

Table 3.2 French immersion programs

Enrolments in programs where French is the language of instruction for students attending English schools in Quebec and outside Quebec.

Note: Enrolments in intensive French programs should not be included with those in French immersion programs, but should be included in Table 3.1.

Table 3.3 First official language programs for the linguistic minority

Enrolments in programs for students from the official language minority of each province or territory (French outside Quebec, English in Quebec). These programs allow children in the linguistic minority to pursue their education in their first official language.

Core French (Programme de base de français):

A second language program offered at various grade levels, in which French is studied as a subject. This also includes the extended core program where one or more additional subjects can also be taught in the student's second official language (French outside Quebec, English in Quebec). (Core French programs should be reported in Table 3.1.)

Intensive French (Programme intensif de français):

An enrichment of the core French program that involves periods of intensive study and use of French, while the regular curriculum is "compressed" into the remainder of that school year. It is important to note that the French instruction is focused only on language acquisition. (Intensive French programs should be reported in Table 3.1.)

French immersion (Programme d'immersion en français):

A program in which French is the language of instruction for a significant part of the school day; that is, several or all subjects are taught in French, except for English language arts. Immersion is designed for students who want to develop a proficiency in French as a second language. (Immersion programs should be reported in Table 3.2.)

Table 4: Enrolments by type of Aboriginal language program, by grade, school boards and districts (headcounts)

Table 4.1: Aboriginal language as a subject (Aboriginal second language program or core Aboriginal)
Enrolments in programs where an Aboriginal language is taught as a subject (as a part of the regular course offerings). One or more additional subjects can also be taught in an Aboriginal language but may not exceed 25% of all instruction time. Table 4.1 captures data for all students, Aboriginal and non-Aboriginal.

Table 4.2: Aboriginal language immersion programs (Aboriginal first language programs)
Enrolments in schools where all classroom instruction is taught in an Aboriginal language for Aboriginal students (exclude non-Aboriginal/First Nations students).

Table 5: Enrolments in programs for students with special needs

Note: Due to data quality concerns, data on special needs are not published at this time.

Table 6: Number of graduates, by type of program, age and sex, school boards and districts

Graduates represent first-time graduates only. Count late graduates but do not count the same graduate twice.

Table 6.1: Regular programs for youth
Include first-time graduates from general programs geared toward and offered primarily to similarly aged young people. Although the majority of these graduates will likely be typically school-aged youth, some adults may graduate from these programs.

Table 6.2: General programs for adults
Include first-time graduates from general programs geared toward and offered primarily to adult learners within the elementary–secondary school system. This may include some graduates from the youth sector who have pursued particular programs of study only found in adult education, as well as older graduates.

Do not include any graduates of programs offered at the postsecondary level or by any institution other than a school board.

Tables 6.3 a, b: Vocational programs for youth and adults
Include first-time graduates from professional and technical training programs.

Do not include any graduates of vocational programs offered at the postsecondary level or by any institution other than a school board.

Table 7: Educators in public and private schools (headcounts)

Educator related tables include all employees working in public or private schools who belong to one of the three following categories: teachers, school administrators, and pedagogical support.

They include all educators in regular public or private schools.

They also include provincial reformatory or custodial schools, and other students recognized and funded by a province or territory, but do not include educators in correspondence or distance programs or independent schools financed by federal departments (e.g., the Department of National Defence and Indigenous and Northern Affairs Canada).

Please note that all teachers in regular programs for youth, general programs for adults, and vocational programs for youth and adults should also be included. Exclude any programs offered at the postsecondary level or by any institution other than a school board.

Teachers include personnel involved in direct student instruction, either in a group or on a one-on-one basis. They include classroom teachers; special education teachers; specialists (music, physical education); and other teachers who work with students as a whole class in a classroom, in small groups in a resource room, or one-on-one inside or outside a regular classroom, including substitute/supply teachers. Chairpersons of departments who spend the majority of their time teaching and personnel temporarily not at work (e.g., for reasons of illness or injury, maternity or parental leave, holiday or vacation) should also be reported in this category. It excludes teacher's aides or student teachers as well as other personnel who do not get paid for their employment. For paid teacher's aides or educational assistants see category "pedagogical support" below.

School administrators include all personnel who support the administration and management of the school such as principals, vice-principals and other management staff with similar responsibilities only if they do not spend the majority of their time teaching. Exclude those who are in higher level management; receptionists, secretaries, clerks and other staff who support the administrative activities of the school; and those who are reported under "other than educators".

Pedagogical support staff includes professional non-teaching personnel who provide services to students to support their instruction program. It includes educational assistants, paid teacher's aides, guidance counselors and librarians. Exclude those in health and social support who should be reported under "other than educators".

Table 7.1: Number of full-time and part-time educators by age group and sex (headcounts)

Educator headcount is defined as the number of educators on September 30 (or as close as possible thereafter) of the school year who are responsible for providing services to the students reported in the enrolment (headcount) tables.

Table 7.2: Number of full-time equivalent (FTE) educators by category

Full-time equivalent (FTE) educator is defined as the number of full-time educators on September 30 (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory). For example, if a normal full-time work allocation is 10 months per year, an educator who works for 6 months of the year would be counted as 0.6 of a full-time equivalent (FTE) or an employee who works part time for 10 months at 60% of full time would be 0.6 of an FTE .

FTEs belong to one of three categories: teachers, school administrators, and pedagogical support.

2013 to 2014 collection period

History and background

The Elementary–Secondary Education Survey (ESES) began in 2003 as a Statistics Canada pilot project known as the Elementary–Secondary Education Statistics Project (ESESP). The ESESP survey content originated from three tables that were originally part of a survey sent out each year to all provinces and territories by the British Columbia Ministry of Education. Following formal consultation with all provinces, territories and data users, Statistics Canada introduced seven new tables to collect additional data. The project's goals were to collect elementary/secondary expenditure data, and to replace several surveys that were collecting data on enrolments, graduates, and educators the former Elementary-Secondary School Enrolment Survey the Secondary School Graduate Survey, the Elementary-Secondary Education Staff Survey and the Principal's Statistical Report. Although this project collected expenditure data, the Survey of Uniform Financial System – School Boards survey (SUFSB – record number 3119) remained active.

In January 2010, the ESESP was renamed the Elementary–Secondary Education Survey (ESES) to symbolize the change from a pilot project to a Statistics Canada ongoing core survey. The main objectives of the collection tool remained: to produce relevant, comparable and timely statistics, and to reduce the respondent burden on educational organizations and school principals.

Statistics Canada maintains a close relationship with the Canadian Education Statistics Council (CESC), particularly its Strategic Management Committee (SMC), and seeks their ongoing advice and guidance on the survey. The CESC is a partnership between the Council of Ministers of Education of Canada (CMEC) and Statistics Canada. It was established in 1989 to improve the quality and comparability of Canadian education data and to provide information that can inform policy-development in education. The CESC also produces two sets of education indicators, Education Indicators in Canada: Report of the Pan-Canadian Education Indicators Program (Statistics Canada catalogue number 81-582-X) and Indicators in Canada: An International Perspective (catalogue number 81-604-X) for policy makers, practitioners, and the general public to monitor the performance of education systems, across jurisdictions and over time.

Changes in data collection

Private school data collection:

In the summer of 2010, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected by the ESES for public schools, data for enrolment (grade), enrolment (age), minority language, graduates and educators could also be provided for private schools. Therefore, in January 2011, Statistics Canada commenced collection of private school data, beginning with the 2009/2010 collection period.

Home schooling data collection:

In the summer of 2011, Statistics Canada conducted another jurisdictional review and was able to ascertain that of the data collected by the ESES for public schools, data for enrolment (grade) and enrolment (age) could be provided for home schooling. Therefore, in January 2012, Statistics Canada commenced collection of home schooling data, beginning with the 2011/2012 collection period.

Note: Data on private schools and home schooling are not published.

Definitions

In order to obtain consistent counts of students, educators, graduates and expenditures for school boards and districts across provinces and territories, it is very important that respondents use common definitions.

School board encompasses district school boards, school authorities and/or their equivalent depending on the jurisdiction.

School district refers to all school boards and/or school districts.

Public schools are publicly funded elementary and secondary schools that are operated by school boards or the province or territory. They include all regular publicly funded schools (graded and ungraded), provincial reformatory or custodial schools and other schools that are recognized and funded by the province or territory.

Private schools encompass both elementary and secondary schools that, whether church affiliated, or non-sectarian, are operated, managed and administered by private individuals and/or groups ( e.g., a church, a trade union or a business enterprise, or a foreign or international agency), or that have a governing board that consists mostly of members not selected by a public agency.

The extent to which an institution receives its funding from public or private sources does not determine its classification as a public or private school.

The ESES does not distinguish between government dependent private and independent private institutions.

Reminder: Private school data are to be submitted as an aggregate at the provincial/territorial level, not at the school level.

Home schooling is an alternative method of learning that takes place outside of the public or private school environment. Parents choosing homeschooling have the primary responsibility of managing, delivering and supervising their children's courses and program of learning, which can vary from a very structured curriculum to free-form learning.

The tables explained

Table 1: Expenditures

School district expenditures include all expenditures (operating and capital) paid directly by district school boards.

Ministry of Education expenditures include all expenditures (operating and capital) expenses paid on behalf of district school boards by Ministries/Departments of Education or any other entities responsible for education (e.g., Ministry of Learning, Ministry of Advanced Education).

Other provincial governments or agency expenditures include all expenditures (operating and capital) incurred by other provincial departments or agencies such as Ministry of Finance, Ministry of Transport, etc. Do not include expenses paid on behalf of school districts by Ministries of Education.

Expenditures included are:

those for Regular programs for youth
those for Adult upgrading programs such as General Education Development (GED), Adult Basic Education (ABE) and other equivalent programs for secondary schools.
those for Vocational programs for youth and adults offered at the secondary level only.

Expenditures excluded are:

federal expenditures (e.g., schools operated by the Aboriginal Affairs and Northern Development Canada or the Department of National Defence, or federal programs such as Canadian Heritage official languages programs, or Human Resources and Skills Development Canada, Canadian International Development Agency, or Health Canada programs)
those for private schools
those related to programs at the post-secondary level
intra-sectoral transactions
principal portion of debt repayments or bank loans
recoveries of expenditures from specified purpose
provision for vacation pay and similar employee benefit
provision for bad debts and any other provisions
reserves and other suspense accounts
deficits and write-off to losses
depreciation on capital expenditures (amortization charges)
debenture discount
taxes remitted to other government sub-sectors (ex: municipal taxes).

School boards and districts

Educator remuneration:

Salaries, wages and allowances (row 1)
Salaries and wages are the remuneration to educators for services rendered. Include teachers, school administrators, such as principals and vice-principals; and other professional non-teaching staff, such as guidance counselors and librarians as well as pedagogical support personnel.

Allowances are payments made in addition to salaries/ wages to compensate for isolation, additional administrative duties or other responsibilities and other similar costs. Include sick leave payments, maternity leave and other approved leave. Do not include ad hoc allowances for travel and accommodation (include in "Other operating expenditures" [row 6]) and payments of superannuation or pension premiums on behalf of the educator.

Fringe benefits – except employer's contribution to the Canada and Quebec pension plans (row 2)
Includes payment on behalf of the educator for Employment Insurance premiums, life insurance plans, health, dental and drug plans, vision care plans, workers' compensation plans, disability insurance plans, termination and early retirement gratuities, private use of institution's goods and services, employee discounts, professional fees related to professional development, payments to government work safety agencies, purchase and maintenance of clothing, moving fees, employee counseling services, union duties leave, annuity funds, paid recognition for years of service, paid holidays, trips, jury duty pay, employee parking lot fees, and board-sponsored recreation or paid memberships.

Educator pension plans:

Employer's contribution to Canada and Quebec pension plans (row 3)
Includes the employer's contribution to the Canada and Quebec pension plans.

Others pension plans (row 4)
Any other types of pension plans.

Other operating expenditures:

Other operating expenditures (row 6)
Include salary and non salary costs related to business administration, instruction, educational services, food services, school facilities services, school transportation and any other expenditure related to the provision of services in the public school system. Do not include interests on debt services.

Total operating expenditures (row 7)
The sum of rows 1 to 6.

Capital expenditures:

Capital expenditures (row 8)
Include acquisitions of physical assets of a fixed or permanent nature with a useful life of more than one operating year. Include expenditures of an annual or cyclical nature for capital-lease and leasehold improvement (e.g., major repairs and upgrades to school and board buildings, new school and board furniture equipment and vehicles). Do not include expenditures for non-major repairs and maintenance designated as "plant operation" in "Other operating expenditures (row 6)".

Interest on debt services (row 9)
Include the interest on loans and advances, bonds, debentures and mortgages, other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 10)
The sum of rows 8 and 9.

Total expenditures - School boards and districts (row 11)
The sum of rows 7 and 10.

Ministry of education

Educator remuneration:

Salaries, Wages and Allowances (row 12)
As defined under school district expenditures (see row 1).

Fringe benefits – except employer's contribution to pension plans (row 13)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer's contribution to pension plans (row 14)
As defined under school district expenditures (see row 3).

Others pension plans (row 15)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 16)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 17)
Include only Ministry/Department of Education expenses relating to DIRECT financial support of school boards. For example, milk programs, textbooks, library, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or districts.

General administration (row 18)
Include only administration expenses directly incurred by the Ministry/Department of Education; e.g,, the Minister's Office expenses including his/her salary, human resources, administrative support and financial services. If any of these administration expenses stated above are also lumped together with postsecondary education, please state or pro-rate the elementary and secondary portion only.

Total operating expenditures (row 19)
The sum of rows 12 to 18.

Capital expenditures:

Capital expenditures (row 20)
Include only Ministry/Department of Education capital expenditures relating to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts.

Interest on debt services (row 21)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 22)
The sum of rows 20 and 21.

Total expenditures – Ministry/Department of Education (row 23)
The sum of rows 19 and 22.

Other provincial departments or agencies

Educator remuneration:

Salaries, wages and allowances (row 24)
As defined under school district expenditures (see row 1).

Fringe benefits – al, except employer's contribution to pension plans (row 25)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer's contribution to pension plans (row 26)
As defined under school district expenditures (see row 3).

Others pension plans (row 27)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 28)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 29)
Include only Other provincial government or agencies expenses relating to DIRECT financial support of school boards; e.g., school book bureaus, milk programs, textbooks, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or schools districts, administration expenses (see row 17). Do not include any expenses from Ministry/Department of Education.

Total operating expenditures (row 30)
The sum of rows 24 to 29.

Capital expenditures:

Capital expenditures (row 31)
Include only Other provincial governments or agencies capital expenditures related to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts. Do not include any expenses from Ministry/Department of Education.

Interest on debt services (row 32)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 33)
The sum of rows 31 and 32.

Total expenditures - Other provincial departments or agencies (row 34)
The sum of rows 30 and 33.

Total education expenditures:

Total Education Expenditures (row 35)
The sum of rows 11, 23 and 34.

Table 2A and Table 2B: Enrolments by type of program, grade and sex, age and sex, school boards and districts (headcounts)

Public enrolment (for tabs 2A_Public_Grade_&_Sex and 2B_Public_Age_&_Sex) is the number of students (headcount) enrolled in publicly funded schools operated by school boards or the province/territory in September (or as close as possible thereafter) of the school year. It includes all students (graded and ungraded) in regular publicly funded schools, provincial reformatory or custodial schools, and other students recognized and funded by a province or territory. Do not include correspondence or distance education enrolments, private school students, home schooled students, independent school students or students in schools financed by federal departments ( e.g., Aboriginal Affairs and Northern Development Canada or the Department of National Defence).

Include other non-standard enrolments including students receiving educational services (if recognized by the province/territory) and for schools and/or school districts that receive funding in a unique manner. They may be non-graduates who are taking only a few courses required to complete graduation. For example, a student who is enrolled in only 25% of a 'regular' course load and for whom the school or school district receives only 25% of the usual funding. This category may not apply to some provinces or territories.

Private enrolment (for tabs 2A_Private_Grade_&_Sex and 2B_Private_Age_&_Sex) is similarly the number of students enrolled in private schools in September (or as close as possible thereafter) of the school year.

Home schooling enrolment (for tabs 2A_Home_Schooling_Grade_&_Sex and 2B_Home_Schooling_Age_&_Sex) is similarly the number of students enrolled in home schooling in September (or as close as possible thereafter) of the school year.

Vocational education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour-market vocational qualification recognized by the authorities in the province/territory in which it is obtained.

Vocational students must have at least 25 per cent of their instructional time in a vocational or technical program.

Table 2.1: Regular programs for youth
Enrolments for general training programs offered to similarly-aged students.

Table 2.2: Full-time equivalent (FTE) rate (adjustment factor) - Regular programs for youth
Full-time equivalent (FTE) rate represents the fraction of time spent in classroom and for which the students are funded. If the fraction of time is unknown, an estimate should be provided. For example, junior kindergarten and kindergarten students taking a half-time program and where a half-time program is being funded, the FTE enrolment would be the headcount enrolment divided by two, which is 0.5. If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by four, which is 0.25.

For most jurisdictions, grades 1-12 have an FTE of 1.0 as these grades are generally considered full-time. FTE 's of less than 1.0 are common for the Junior Kindergarten and Kindergarten grades.

Table 2.3: Upgrading programs for adults
Enrolments in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs. Do not include any enrolments in upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 2.4: Vocational programs for youth and adults
Enrolments in all professional and technical training programs offered in public schools operated by school boards or the province. Do not include any enrolments in vocational programs offered at the postsecondary level or by any institution other than a school board.

Table 3: Enrolments by type of official language programs (headcounts)

Table 3.1 Regular second language programs (or core language programs)
Canada outside Quebec:

Enrolments in programs where French is taught to students attending English schools, as a subject in the regular course offerings.

Please note that table 3.1 also includes extended core programs, for which one or more additional subjects can also be taught in French to students attending English schools.

Quebec:

Enrolments in programs where English is taught to students attending French schools, as a subject in the regular course offerings.

Please note that table 3.1 also includes extended core programs, for which one or more additional subjects can also be taught in English to students attending French schools.

Table 3.2: French Immersion Programs

Enrolments in programs where French is the language of instruction for students attending English schools in Quebec and outside Quebec.

Note: Enrolments in intensive French programs should not be included with those in French immersion programs, but should be included in Table 3.1.

Table 3.3: First official language programs for the linguistic minority

Core French (Programme de base de français):

A second language program offered at various grade levels, in which French is studied as a subject. This also includes the extended core program where one or more additional subjects can also be taught in the student's second official language. (French outside Quebec, English in Quebec). (Core French programs should be reported in Table 3.1).

Intensive French (Programme intensif de français):

An enrichment of the core French program that involves periods of intensive study and use of French, while the regular curriculum is " compressed" into the remainder of that school year. It is important to note that the French instruction is focused only on language acquisition. (Intensive French programs should be reported in Table 3.1).

French immersion (Programme d'immersion en français):

A program in which French is the language of instruction for a significant part of the school day; that is several or all subjects are taught in French, except for English language arts. Immersion is designed for students who want to develop a proficiency in French as a second language (Immersion programs should be reported in Table 3.2).

Table 4: Enrolments by type of Aboriginal language program, by grade, school boards and districts (headcounts)

Table 4.1: Aboriginal Language as a Subject (Aboriginal Second Language Program or Core Aboriginal)
Enrolments in programs where an Aboriginal language is taught as a subject (as a part of the regular course offerings). One or more additional subjects can also be taught in an Aboriginal language but may not exceed 25% of all instruction time. Table 4.1 captures data for all students, aboriginal and non-aboriginal.

Table 4.2: Aboriginal Language Immersion Programs (Aboriginal First Language Programs)
Enrolments in schools where all classroom instruction is taught in an Aboriginal language for Aboriginal students (exclude non-Aboriginal/First Nation students).

Table 5: Enrolments in special needs education, by type of disability, type of class, school boards and districts (headcounts)

Special needs education accommodates students who have been identified with exceptionalities and for whom additional public and/or private resources are provided to support their education. Additional resources are resources made available over and above those generally available to regular students and are provided to support students who have difficulty following the regular curriculum. They include, but are not limited to, personnel resources (a more favorable teacher/student ratio, additional teachers, assistants or other personnel), material resources (aides or supports of various types, modification or adaptation to classroom, specialized teaching materials) or financial resources (modified funding formulae, money set aside within the regular budget allocation or additional payments).

Following the OECD definitions and recommendations from the Special Education and Student Services Directors of the Western and Northern Canada Protocol, these exceptionalities are broken in three sub-categories:

A. Sensory, physical and intellectual disabilities - Low incidence disabilities

Refers to students whose disabilities have clear biological causes – such as physical disabilities, visual impairment/blind, hearing impairment/deaf, moderate to severe/profound intellectual disability, chronic health problem, multiple disabilities, autism and fetal alcohol syndrome (FAS).

B. Learning disabilities and behavioral disabilities - High incidence disabilities

Refers to students who experience learning and/or behavioral difficulties.

C. To compensate for socio-economic or other disadvantages

Refers to students whose difficulties are considered to arise primarily from socio-economic, cultural and/or linguistic disadvantages for which the education system seeks to compensate.

If a student has multiple special educational needs, this student should be counted in each of the sub-categories. However, please make sure that these students are only counted once in the totals.

Regular class consists of a classroom composed of similarly aged students.
Students who are withdrawn from a regular class to receive special education services for less than 25% of their instructional time or students who receive special supports while attending a regular class are deemed as attending a regular class.

Special class consists of a segregated (all-day or partial) classroom composed of students with identified special education needs. If a student spends 25% or more of her/his time outside of the regular classroom, they are considered as attending a special classroom.

Note: Data on enrolments in special needs education are not published.

Table 6: Number of graduates by type of program, by age and sex, school boards and districts

Graduates represent first-time graduates only. Count late graduates but do not count the same graduate twice.

Table 6.1: Regular programs for youth
Graduates of general training programs offered to similarly-aged students.

Table 6.2: Adult upgrading programs
Include graduates in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs. Do not include any graduates of upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 6.3 a, b: Vocational programs for youth and adults
Include graduates in all professional and technical training programs. Do not include any graduates of vocational programs offered at the postsecondary level or by any institution other than a school board

Table 7: Educators in public and private schools (headcounts)

Educator-related tables include all employees working in the public or private schools who belong to one of the three following categories: teachers, school administrators and pedagogical support.

They include all educators in regular public or private schools.

They also include provincial reformatory or custodial schools, and other students recognized and funded by a province or territory, but do not include educators in correspondence or distance programs or independent schools financed by federal departments (e.g., Indian Affairs and Northern Development Canada or the Department of National Defence).

Please note that all teachers in regular programs for youth, adult upgrading programs and vocational programs for youth and adults should also be included. Exclude any programs offered at the postsecondary level or by any institution other than a school board.

Teachers include personnel involved in direct student instruction in a group or one-on-one basis. They include classroom teachers; special education teachers; specialists (music, physical education); and other teachers who work with students as a whole class in a classroom, in small groups in a resource room, or one-on-one inside or outside a regular classroom, including substitute/supply teachers. Chairpersons of departments who spend the majority of their time teaching and personnel temporarily not at work (e.g. for reasons of illness or injury, maternity or parental leave, holiday or vacation) should also be reported in this category. It excludes teacher's aides or student teachers as well as other personnel who do not get paid for their employment. For paid teacher's aides or educational assistants see category "pedagogical support" below.

Table 7.1: Number of full-time and part-time educators by age group and sex (headcounts)

Educator headcount is defined as the number of educators on September 30th (or as close as possible thereafter) of the school year who are responsible for providing services to the students reported in the enrolment (headcount) tables.

Table 7.2: Number of full-time equivalent (FTE) educators by category

Full-time equivalent (FTE) educator is defined as the number of full-time educators on September 30th (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory). For example, if a normal full-time work allocation is 10 months per year, an educator who works for 6 months of the year would be counted as 0.6 of a full-time equivalent (FTE) or an employee who works part time for 10 months at 60% of full time would be 0.6 of an FTE .

FTE s belong to one of three categories: teachers, school administrators and pedagogical support.

Sampling Methodology Updates to the Industrial Consumption of Energy Survey

I. Introduction

As part of a corporate initiative to improve data coherence across the economic survey program, the annual industrial consumption of energy survey (ICE) has been incorporated into the new economic survey model, which is called the Integrated Business Statistics Program (IBSP).^Note1

This report has two main objectives. The first is to inform ICE data users and other program stakeholders of the sampling changes that have been implemented to date as part of the transition to the IBSP. These changes will take effect when data for the reference year 2014 are released, in November 2015. The second objective is to provide context on how the program changes will impact data outputs.

The document is organized into three parts. Following the introduction, Part II highlights the key methodological changes resulting from the integration of the ICE survey into the IBSP framework and expected impacts on the data. Part III presents the conclusions.

II. Sampling methodological changes to the ICE survey under the IBSP

The IBSP provides a common survey framework for the various business surveys conducted at Statistics Canada. The integration of the ICE survey into the IBSP framework, which started with the reference year 2014 cycle, resulted in the following changes to the sampling methodology.

Sampling Unit

Prior to reference year 2014, the sampling unit for the ICE survey was based on the business establishment. As the IBSP adopts the business enterprise as the sampling unit, the sampling methodology for the ICE survey was updated towards using the enterprise as the sampling unit.

In this new scheme, when an enterprise is selected as in-scope for the ICE survey sample, all the in-scope establishments under that enterprise will be included in the sample. Given that the majority of ICE sample units represent the so-called simple single businesses consisting of a single business establishment, the impact of this change is not very significant.

Random sampling method.

The IBSP uses the Bernouilli sampling method, while a simple random sampling method (SRS) was used for the ICE survey, before reference year 2014.

The major difference introduced by this new method is that, within each sampling stratum, the sample size is no longer a predetermined number. Given the fairly large overall sample size and the mini-censuses in many strata of the ICE survey, the general impact is not expected to be significant.

Change of stratification method.

The previous Lavallée-Hidiroglou stratification algorithm used by the ICE survey has now been replaced by a general geometric stratification. This may lead to minor differences in calculating boundaries between sample strata. Overall, the general impact on the data is not expected to be significant.

In addition to the changes identified above, Statistics Canada’s Business Register, which provides the population frame for the ICE survey, is updated on a regular basis. These continuous improvements may impact the ICE survey from time to time. For instance, the determination of annual business revenue for each company/enterprise is currently being modified. Given the important role played by business revenue in the sampling process, this will result in some changes to the ICE survey sample.

The IBSP methodological and analytical approaches take into account core IBSP objectives, including reducing response burden, maintaining data quality, and maximizing the use of administrative data.

III. Conclusion

The new sampling methodology may result in some data variability from previous years in non census industries. For example, establishments belonging to the same enterprise may have a stronger tendency to consume similar energy products. This is not expected to have a large impact as many of the ICE sample units are simple single businesses where there is only one establishment per enterprise. Revenue updates in the BR and possible boundary changes to the strata may also result in minor data changes for the non census industries.

Notes

For additional information, please see the Integrated Business Statistics Program Overview (68-515-X)

2015 Survey of Service Industries: Accounting Services

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

Help Line: 1-800-972-9692

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
E-commerce

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file 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.

By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization’s main activity, and select an appropriate classification.

By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization’s main activity, and provide an appropriate classification.

By selecting "No, this is not the main activity.", you indicate that this description is not applicable as a main or a secondary activity of this business. You will be given a chance to describe this business’s main activity.

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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.

Rental and leasing

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

Commissions

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

Subsidies (including grants, donations, 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.

Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

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

Dividends

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

Interest

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

Other revenue - specify

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

Total revenue

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

Expenses

Cost of goods sold

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

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

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

Employment costs and expenses

Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.

Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Subcontracts).

Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

Subcontracts

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

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

Research and development fees

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

Professional and business fees

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

Utilities

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

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

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication).

Telephone, Internet and other telecommunication

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

Business taxes, licenses and permits

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

Royalties, franchise fees and memberships

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

Crown charges

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

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

Rental and leasing

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

Repair and maintenance

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

Amortization and depreciation

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

Insurance

Insurance recovery income should be deducted from insurance expenses.

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

Advertising, marketing, promotion, meals and entertainment

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

Travel, meetings and conventions

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

Financial services

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

Interest expense

Report the cost of servicing your company’s debt.

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

Other non-production-related costs and expenses

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

All other costs and expenses (including intracompany expenses)

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

Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

Auditing and other assurance services

Include:

Financial auditing;
Tax auditing;
Review of financial statements with or without compilation;
Agreed-upon procedures for financial information;
Other assurance and related services.

Taxation preparation and representation services

Include:

Services for companies and other clients such as:

Preparation of income and other tax returns;
Review of returns prepared by others;
Filing of returns;
Preparation of supplementary documents associated with returns;
Preparation for representation at tax audits and appeals.

Include compilation of financial statements when provided as a package with tax preparation for a single fee.

Tax planning and consulting services

Planning and consulting in order to minimize the impact of taxation and interpreting tax law.

Bookkeeping, financial statement compilation, payroll services

General accounting services (include financial statement compilation services)

Include:

Bookkeeping;
Compilation of financial statements.

A compilation engagement is one in which an accountant receives information from a client and arranges it into the form of a financial statement. The accountant assures that the assembly of information is arithmetically correct. However, the accountant does not attempt to verify the accuracy or completeness of the information provided, and no endorsement or expression of assurance is provided.

Bookkeeping services

A service consisting of general transaction entry.

Include:

Maintenance of all journals and ledgers;
Preparation of trial balances and bank reconciliations;
Production of management information reports;
Billing and collection of accounts receivable;
Processing of accounts payable.

May include payroll calculation but not the overall payroll services.

Payroll services

Include:

Payroll processing;
Withholding deductions;
Remitting deductions and employer’s contributions to government-mandated and other plans;
Filing reports.

Insolvency and receivership services

Include:

Overseeing the dissolution (bankruptcy) of a firm;
Payment of all creditors possible;
Filing of the necessary documents in compliance with government regulation.

Management consulting services

Management consulting services in the areas of strategic and organizational planning, finance, human resources, marketing and production.

Other sales of goods and services

All other sales of services not specified elsewhere such as:
Business incorporation services;
Personal financial planning services;
Legal services;
Accounting training services;
Litigation support services;
Business valuation services;
Computerized accounting systems services.

(Please Specify):

Please indicate any major items associated with the revenue reported for this category on the line provided. Sales from these goods and services, while not generally part of your principal source of revenue, complete the financial picture of the activities of your business unit.

Non-salaried partners and proprietors

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

Sales by type of client

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

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

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

1. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include:

Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include:

Sales to hospitals, schools, universities and public utilities.

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.

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.

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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Annual Survey of Research and Development of Canadian Private Non-profit Organizations. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

NOTE:

All questions apply to organizations with both expenditures for R&D performed in-house within Canada and payments for R&D performed by other organizations.

Questions that apply to either organizations with expenditures for R&D performed in-house within Canada or those that make payments for R&D performed by other organizations are specified in the table below:

Questionnaire flowchart based on business activity
Table summary
This table displays the results of organizations with expenditures for R&D performed in-house within Canada. The information is grouped by Questions (appearing as row headers), Private non-profit organizations performing R&D in-house within Canada and Content (appearing as column headers).
Questions	Private non-profit organizations performing R&D in-house within Canada	Private non-profit organizations paying for R&D performed by other organizations	Content
1 to 6	Yes	Yes	Organization's general information
7	Yes	Yes	In-house research and development (R&D) expenditures within Canada
8	Yes	No	In-house research and development (R&D) expenditures within Canada
9 to 11	No	Yes	Payments for R&D performed by other organizations
12	Yes	No	Geographic distribution of current and capital in-house R&D expenditures within Canada
13	Yes	No	Sources of funds for in-house R&D expenditures within Canada
14 to 15	Yes	No	Fields and nature of research and development for in-house R&D expenditures within Canada
16	Yes	Yes	Results of R&D expenditures
17 to 19	Yes	No	In-house R&D personnel within Canada
20 to 21	Yes	Yes	Technology or technical assistance payments
22	Yes	Yes	Reporting changes and events that affected R&D expenditures

Definitions and Concepts
Reporting period information
Full-time equivalent (FTE) (Q6)
In-house R&D (Q7)
Payments for R&D performed by other organizations (Q10)
Fields of research and development (Q14)
Nature of R&D (Q15)
Results or outcomes of R&D (Q16)
R&D personnel (Q17)
Organization's total in-house R&D personnel performing software-related activities (Q18)
Technology payments (Q20 and 21)

Definitions and Concepts

Research and Development (Frascati Manual)

Research and development (R&D) is creative work undertaken on a systematic basis to increase the stock of knowledge or to devise new applications for existing knowledge. R&D is performed in the natural sciences, engineering, social sciences and humanities. There are three types of R&D activities: basic research, applied research and experimental development. R&D ends when the work is no longer experimental and is ready for pre-production, commercialization, implementation or dissemination. The R&D phase has ended when the primary objective is to develop markets, to do pre-production planning or to ensure that operating systems are working.

In-house R&D

'In-house' refers to R&D which is performed on-site or within the organization’s establishment. Exclude R&D expenses performed by other companies or organizations.

Payments to others to perform R&D

Payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Reporting period information

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

May 1, 2013 to April 30, 2014
June 1, 2013 to June 30, 2014
August 1, 2013 to July 31, 2014
October 1, 2013 to September 30, 2014
December 1, 2013 to November 30, 2014
January 1, 2014 to December 31, 2014
February 1, 2014 to January 31, 2015
March 1, 2014 to February 28, 2015
April 1, 2014 to March 31, 2015

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

September 18, 2013 to September 15, 2014 (e.g., floating year-end)
June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Full-time equivalent (FTE) (Q6)

The organization’s personnel is composed of full time and part time employees.

FTE (full-time equivalent) = Number of persons who work full time for the organization + part time workers.

Example calculation: If out of four employees, one works full time for the organization and the remaining three devote only one quarter of their working time to the organization, then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 employees.

In-house R&D (Q7)

Current costs

Wages and salaries

Fringe benefits of employees engaged in R&D activities. Fringe benefits include bonus payments, holiday or vacation pay, pension fund contributions, other social security payments, payroll taxes, etc.
Services to support R&D

Payments to on-site R&D consultants and contractors working under the direct control of your organization; indirect services purchased to support in-house R&D such as security, storage, repair, maintenance and use of buildings and equipment; computer services, software licensing fees and dissemination of R&D findings
R&D materials

Utilities: water, fuel, gas and electricity; materials for creation of prototypes, reference materials (books, journals, etc.); subscriptions to libraries and data bases, memberships to scientific societies, etc.; cost of outsourced small R&D prototypes or R&D models; materials for laboratories (chemicals, animals, etc.); all other R&D-related materials
All other current costs

Administrative and overhead costs (e.g., office, post and telecommunications, internet, insurance), prorated if necessary to allow for non-R&D activities within the company or organization

Capital expenditures

Capital in-house expenditures are the annual gross amount paid for the acquisition of fixed assets that are used repeatedly, or continuously in the performance of R&D for more than one year. They should be reported in full for the period when they occurred.

Software

Applications and systems software (original, custom and off-the-shelf software), supporting documentation and other software-related acquisitions
Land

Land acquired for R&D including testing grounds, sites for laboratories and pilot plants
Buildings

Buildings and structures (constructed or purchased) for R&D activities or that have undergone major leasehold improvements (modifications, renovations and repairs) for R&D activities
Equipment, machinery and all other

Major equipment, machinery and instruments, including embedded software, acquired for R&D activities

Payments for R&D performed by other organizations (Q10)

Include payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Exclude expenditures for on-site R&D contractors.

Fields of research and development (Q14)

Medical and health sciences

Basic medicine

Anatomy and morphology (plant science under biological science), human genetics, immunology, neurosciences, pharmacology and pharmacy and medicinal chemistry, toxicology, physiology and cytology, pathology.
Clinical medicine

Andrology, obstetrics and gynaecology, paediatrics, cardiac and cardiovascular systems, haematology, anaesthesiology, orthopaedics, radiology and nuclear medicine, dentistry, oral surgery and medicine, dermatology, venereal diseases and allergy, rheumatology, endocrinology and metabolism and gastroenterology, urology and nephrology and oncology.
Health sciences

Health care sciences and nursing, nutrition and dietetics, infectious diseases and epidemiology parasitology and occupational health.
Medical biotechnology

Health-related biotechnology, technologies involving the manipulation of cells, tissues, organs or the whole organism. Technologies involving identifying the functioning of DNA, proteins and enzymes, pharmacogenomics, gene-based therapeutics, biomaterials (related to medical implants, devices, sensors).
Other medical sciences

Forensic science and other medical sciences.

Other fields of science and technology

Natural and formal sciences

Mathematics, physical sciences, chemical sciences, earth and related environmental sciences, biological sciences and other natural sciences
Engineering and technology

Civil engineering, electrical engineering, electronic engineering and communications technology, mechanical engineering, chemical engineering, materials engineering, medical engineering, environmental engineering, environmental biotechnology, industrial biotechnology, nanotechnology and other engineering and technologies
Software-related sciences and technologies

Software engineering and technology, computer sciences and information technology and bioinformatics
Agricultural sciences

Agriculture, forestry and fisheries sciences, animal and dairy sciences, veterinary sciences, agricultural biotechnology and other agricultural sciences
Social sciences and humanities

Psychology, educational sciences, economics and business, other social sciences and humanities

Nature of R&D (Q15)

Basic research
Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observable facts, without any particular application or use in view.
Applied research
Applied research is original investigation undertaken in order to acquire new knowledge. It is, however, directed primarily towards a specific practical aim or objective.
Experimental development
Experimental development is systematic work, drawing on existing knowledge gained from research and/or practical experience, which is directed to producing new materials, products or services, to installing new processes, systems and services, or to improving substantially those already produced or installed.

Results or outcomes of R&D (Q16)

Goods
Goods developed through new knowledge from research discoveries include: determination of effectiveness of existing treatment protocols, new treatment protocols (including diagnostic procedures, tests and protocols), new service delivery models and reference tools (including electronic applications)
Services
Include on-going knowledge transfer to physicians, first responders, patients and the general public

R&D personnel (Q17)

R&D may be carried out by persons who work solely on R&D projects or by persons who devote only part of their time to R&D, and the balance to other activities such as testing, quality control and production engineering. To arrive at the total effort devoted to R&D in terms of personnel, it is necessary to estimate the full time equivalent of these persons working only part time in R&D.

FTE (full-time equivalent) = Number of persons who work solely on R&D projects + the time of persons working only part of their time on R&D.

Example calculation: If out of four scientists engaged in R&D work, one works solely on R&D projects and the remaining three devote only one quarter of their working time to R&D, then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 scientists.

Researchers and research managers

Scientists, social scientists, engineers and researchers

Scientists, social scientists, engineers and researchers create new knowledge, products, processes, methods and systems. They may be certified by provincial educational authorities, provincial or national scientific or engineering associations
Senior research managers

Senior research managers plan or manage R&D projects and programs. They may be certified by provincial educational authorities, provincial or national scientific or engineering associations

Technicians, technologists and research assistants

Technicians and technologists assist scientists, engineers and researchers in R&D activities, e.g. laboratory technicians, chemical technicians, draftspersons, research assistants and software technicians. They may be certified by provincial educational authorities, provincial or national scientific or engineering associations

Other technical, administrative and research staff

Administrative support staff includes administrative assistants, accountants, storekeepers and clerks directly engaged in the administration or clerical support of R&D activities. Also included are machinists and electricians engaged in the construction of prototypes

Other R&D occupations

On-site contractors

On-site R&D consultants and contractors are individuals hired 1) to perform project-based work or to provide goods at a fixed or ascertained price or within a certain time or 2) to provide advice or services in a specialized field for a fee and, in both cases, work at the location specified and controlled by the contracting company or organization

Organization's total in-house R&D personnel performing software-related activities (Q18)

Software-related sciences and technologies

Software engineering and technology: computer software engineering, computer software technology and other related computer software engineering and technologies.
Computer sciences: computer science, artificial intelligence, cryptography and other related computer sciences.
Information technology and bioinformatics: information technology, informatics, bioinformatics, biomathematics and other related information technologies.

Technology payments (Q20 and 21)

Patents

Government grant giving the right to exclude others from making, using or selling an invention
Copyrights

Provides protection for literary, artistic, dramatic or musical works (including computer programs), and three other subject matter known as: performance, sound recording, and communication signal
Trademarks

Word, symbol or design (or any combination of these features) used to distinguish the wares and services of one person or organization from those of others in the marketplace
Industrial design

Visual features of shape, configuration, pattern or ornament (or any combination of these features), applied to a finished article of manufacture
Integrated circuit topography

Three-dimensional arrangement of the electronic circuits in integrated circuit products or layout designs
Original software

Consist of computer programs and descriptive materials for both systems and applications. Original software can be created in-house or out-sourced and includes packaged software with customization
Packaged or off-the-shelf software

Purchased for use by your company or organization and excludes software with customization
Databases (useful life exceeding one year)

Consist of files of data organized to permit effective access and use of the data
Other

Include technical assistance, industrial processes and know-how

Research and Development in Canadian Industry (RDCI)

Changes to the survey for RY2014

The Research and Development in Canadian Industry (RDCI) survey was redesigned for reference year 2014.

The reference period was changed from the 12-month fiscal period ending in the calendar year, January 1st to December 31st of the reference year to the 12-month fiscal period ending between April 1st of the reference year and March 31st of the following year.

The survey became a weighted sample survey with a sample of approximately 8,250 rather than a census survey with 2,000 sampled units and the remainder composed of massively imputed SR&ED units. The sampling unit became the company.

The survey data will revised for one year period only.

New content additions for the survey:

Social sciences and humanities R&D expenditures
Additional R&D expenditures categories for current in-house R&D expenditures (services to support R&D, R&D materials and other)
Additional R&D expenditures category for capital in-house R&D costs (software)
Source of funds additional detail for provincial grants and contracts

The sources of funds question will no longer ask for funds from specific federal departments, but will ask for grants and contracts with provinces to be reported separately.

On-site R&D contractors and consultants added to R&D personnel
Total in-house R&D by type of activity (basic research, applied research, experimental development)
Results of R&D spending added
Additional detail to questions on payments and receipts for technology (software and databases)

Content deletions from the survey:

R&D personnel by level of education
R&D personnel by field of research and development
R&D expenditures and R&D personnel by postal code location of R&D activities
Details by federal department or program for source of funds

Changes to the survey for RY2014

The Research and Development of Canadian Private Non-Profit Organizations (RDNP) survey underwent changes to its contents and processes for reference year 2014.

New content additions for reference year:

Spending category details of in-house current and capital R&D expenditures (e.g. wages and salaries, machinery and equipment, etc.)
Geographic distribution of in-house current and capital R&D expenditures (provinces and territories)
Sources of funds for total in-house R&D expenditures details on federal and provincial government grants and contracts, foreign companies and non-profit organizations.
Fields of R&D for total in-house R&D expenditures detail within natural sciences and engineering for medical and health sciences, natural and formal sciences, engineering and technology, software and related sciences and technology, and agricultural sciences
Distribution of total in-house R&D by basic research, applied research and experimental development
Results of R&D activities for a three-year period ending in reference year
Details on R&D personnel by occupation and geographic distribution of R&D personnel by major occupation
Payments received and payments made for technology to affiliated organizations and other organizations within and outside Canada by type of technology (patents, copyrights, trademarks, industrial designs, integrated circuit topography, original software, packaged or off-the-shelf software, databases (useful life exceeding one year) and other (technical assistance, industrial processes and know-how))

Content retired:

Current in-house, capital and total in-house R&D expenditures distributed by natural sciences and engineering and social sciences and humanities for reference year plus one and reference year plus two
Total in-house R&D expenditures distributed by socio-economic objectives
Total payments to others to perform R&D (grants or contracts) distributed by natural sciences and engineering and social sciences and humanities

Survey processing operations were modified as follows:

New sources of information from screening questions in other Statistics Canada surveys were used to help build the frame of private non-profit organizations with R&D activities (funding or performing R&D)
An electronic questionnaire (E-Q) platform with integrated edits for respondents was implemented
Respondents received e-invitations and letters intended to encourage E-Q response with paper questionnaire available upon demand only
Automated edit and imputation routines were performed for variable and survey non-response

Table 282-0112 to 282-0131

Table 282-0112 to 282-0131
Table summary
This table displays the results of Table 282-0112 to 282-0131. The information is grouped by To removed (appearing as row headers), Table 282-0112 - Labour force survey estimates (LFS), employment by census metropolitan area based on 2006 census boundaries and North American Industry Classification System (NAICS), annuaL and NEW Table 282-0131 - Labour force survey estimates (LFS), employment by census metropolitan area based on 2011 census boundaries and North American Industry Classification System (NAICS), annual (appearing as column headers).
Table 282-0112 - Labour force survey estimates (LFS), employment by census metropolitan area based on 2006 census boundaries and North American Industry Classification System (NAICS), annual			NEW Table 282-0131 - Labour force survey estimates (LFS), employment by census metropolitan area based on 2011 census boundaries and North American Industry Classification System (NAICS), annual
Table	Vector	Geography	Table	Vector	Geography
2820112	v53538137	St. John's, Newfoundland and Labrador [10001]	2820131	v91442421	St. John's, Newfoundland and Labrador [10001]
2820112	v53538138	St. John's, Newfoundland and Labrador [10001]	2820131	v91442422	St. John's, Newfoundland and Labrador [10001]
2820112	v53538139	St. John's, Newfoundland and Labrador [10001]	2820131	v91442423	St. John's, Newfoundland and Labrador [10001]
2820112	v53538140	St. John's, Newfoundland and Labrador [10001]	2820131	v91442424	St. John's, Newfoundland and Labrador [10001]
2820112	v53538141	St. John's, Newfoundland and Labrador [10001]	2820131	v91442425	St. John's, Newfoundland and Labrador [10001]
2820112	v53538142	St. John's, Newfoundland and Labrador [10001]	2820131	v91442426	St. John's, Newfoundland and Labrador [10001]
2820112	v53538143	St. John's, Newfoundland and Labrador [10001]	2820131	v91442427	St. John's, Newfoundland and Labrador [10001]
2820112	v53538144	St. John's, Newfoundland and Labrador [10001]	2820131	v91442428	St. John's, Newfoundland and Labrador [10001]
2820112	v53538145	St. John's, Newfoundland and Labrador [10001]	2820131	v91442429	St. John's, Newfoundland and Labrador [10001]
2820112	v53538146	St. John's, Newfoundland and Labrador [10001]	2820131	v91442430	St. John's, Newfoundland and Labrador [10001]
2820112	v53538147	St. John's, Newfoundland and Labrador [10001]	2820131	v91442431	St. John's, Newfoundland and Labrador [10001]
2820112	v53538148	St. John's, Newfoundland and Labrador [10001]	2820131	v91442432	St. John's, Newfoundland and Labrador [10001]
2820112	v53538149	St. John's, Newfoundland and Labrador [10001]	2820131	v91442433	St. John's, Newfoundland and Labrador [10001]
2820112	v53538150	St. John's, Newfoundland and Labrador [10001]	2820131	v91442434	St. John's, Newfoundland and Labrador [10001]
2820112	v53538151	St. John's, Newfoundland and Labrador [10001]	2820131	v91442435	St. John's, Newfoundland and Labrador [10001]
2820112	v53538152	St. John's, Newfoundland and Labrador [10001]	2820131	v91442436	St. John's, Newfoundland and Labrador [10001]
2820112	v53538153	St. John's, Newfoundland and Labrador [10001]	2820131	v91442437	St. John's, Newfoundland and Labrador [10001]
2820112	v53538154	St. John's, Newfoundland and Labrador [10001]	2820131	v91442438	St. John's, Newfoundland and Labrador [10001]
2820112	v53538155	St. John's, Newfoundland and Labrador [10001]	2820131	v91442439	St. John's, Newfoundland and Labrador [10001]
2820112	v53538156	Halifax, Nova Scotia [12205]	2820131	v91442440	Halifax, Nova Scotia [12205]
2820112	v53538157	Halifax, Nova Scotia [12205]	2820131	v91442441	Halifax, Nova Scotia [12205]
2820112	v53538158	Halifax, Nova Scotia [12205]	2820131	v91442442	Halifax, Nova Scotia [12205]
2820112	v53538159	Halifax, Nova Scotia [12205]	2820131	v91442443	Halifax, Nova Scotia [12205]
2820112	v53538160	Halifax, Nova Scotia [12205]	2820131	v91442444	Halifax, Nova Scotia [12205]
2820112	v53538161	Halifax, Nova Scotia [12205]	2820131	v91442445	Halifax, Nova Scotia [12205]
2820112	v53538162	Halifax, Nova Scotia [12205]	2820131	v91442446	Halifax, Nova Scotia [12205]
2820112	v53538163	Halifax, Nova Scotia [12205]	2820131	v91442447	Halifax, Nova Scotia [12205]
2820112	v53538164	Halifax, Nova Scotia [12205]	2820131	v91442448	Halifax, Nova Scotia [12205]
2820112	v53538165	Halifax, Nova Scotia [12205]	2820131	v91442449	Halifax, Nova Scotia [12205]
2820112	v53538166	Halifax, Nova Scotia [12205]	2820131	v91442450	Halifax, Nova Scotia [12205]
2820112	v53538167	Halifax, Nova Scotia [12205]	2820131	v91442451	Halifax, Nova Scotia [12205]
2820112	v53538168	Halifax, Nova Scotia [12205]	2820131	v91442452	Halifax, Nova Scotia [12205]
2820112	v53538169	Halifax, Nova Scotia [12205]	2820131	v91442453	Halifax, Nova Scotia [12205]
2820112	v53538170	Halifax, Nova Scotia [12205]	2820131	v91442454	Halifax, Nova Scotia [12205]
2820112	v53538171	Halifax, Nova Scotia [12205]	2820131	v91442455	Halifax, Nova Scotia [12205]
2820112	v53538172	Halifax, Nova Scotia [12205]	2820131	v91442456	Halifax, Nova Scotia [12205]
2820112	v53538173	Halifax, Nova Scotia [12205]	2820131	v91442457	Halifax, Nova Scotia [12205]
2820112	v53538174	Halifax, Nova Scotia [12205]	2820131	v91442458	Halifax, Nova Scotia [12205]
2820112	v53538175	Moncton, New Brunswick [13305]	2820131	v91442459	Moncton, New Brunswick [13305]
2820112	v53538176	Moncton, New Brunswick [13305]	2820131	v91442460	Moncton, New Brunswick [13305]
2820112	v53538177	Moncton, New Brunswick [13305]	2820131	v91442461	Moncton, New Brunswick [13305]
2820112	v53538178	Moncton, New Brunswick [13305]	2820131	v91442462	Moncton, New Brunswick [13305]
2820112	v53538179	Moncton, New Brunswick [13305]	2820131	v91442463	Moncton, New Brunswick [13305]
2820112	v53538180	Moncton, New Brunswick [13305]	2820131	v91442464	Moncton, New Brunswick [13305]
2820112	v53538181	Moncton, New Brunswick [13305]	2820131	v91442465	Moncton, New Brunswick [13305]
2820112	v53538182	Moncton, New Brunswick [13305]	2820131	v91442466	Moncton, New Brunswick [13305]
2820112	v53538183	Moncton, New Brunswick [13305]	2820131	v91442467	Moncton, New Brunswick [13305]
2820112	v53538184	Moncton, New Brunswick [13305]	2820131	v91442468	Moncton, New Brunswick [13305]
2820112	v53538185	Moncton, New Brunswick [13305]	2820131	v91442469	Moncton, New Brunswick [13305]
2820112	v53538186	Moncton, New Brunswick [13305]	2820131	v91442470	Moncton, New Brunswick [13305]
2820112	v53538187	Moncton, New Brunswick [13305]	2820131	v91442471	Moncton, New Brunswick [13305]
2820112	v53538188	Moncton, New Brunswick [13305]	2820131	v91442472	Moncton, New Brunswick [13305]
2820112	v53538189	Moncton, New Brunswick [13305]	2820131	v91442473	Moncton, New Brunswick [13305]
2820112	v53538190	Moncton, New Brunswick [13305]	2820131	v91442474	Moncton, New Brunswick [13305]
2820112	v53538191	Moncton, New Brunswick [13305]	2820131	v91442475	Moncton, New Brunswick [13305]
2820112	v53538192	Moncton, New Brunswick [13305]	2820131	v91442476	Moncton, New Brunswick [13305]
2820112	v53538193	Moncton, New Brunswick [13305]	2820131	v91442477	Moncton, New Brunswick [13305]
2820112	v53538194	Saint John, New Brunswick [13310]	2820131	v91442478	Saint John, New Brunswick [13310]
2820112	v53538195	Saint John, New Brunswick [13310]	2820131	v91442479	Saint John, New Brunswick [13310]
2820112	v53538196	Saint John, New Brunswick [13310]	2820131	v91442480	Saint John, New Brunswick [13310]
2820112	v53538197	Saint John, New Brunswick [13310]	2820131	v91442481	Saint John, New Brunswick [13310]
2820112	v53538198	Saint John, New Brunswick [13310]	2820131	v91442482	Saint John, New Brunswick [13310]
2820112	v53538199	Saint John, New Brunswick [13310]	2820131	v91442483	Saint John, New Brunswick [13310]
2820112	v53538200	Saint John, New Brunswick [13310]	2820131	v91442484	Saint John, New Brunswick [13310]
2820112	v53538201	Saint John, New Brunswick [13310]	2820131	v91442485	Saint John, New Brunswick [13310]
2820112	v53538202	Saint John, New Brunswick [13310]	2820131	v91442486	Saint John, New Brunswick [13310]
2820112	v53538203	Saint John, New Brunswick [13310]	2820131	v91442487	Saint John, New Brunswick [13310]
2820112	v53538204	Saint John, New Brunswick [13310]	2820131	v91442488	Saint John, New Brunswick [13310]
2820112	v53538205	Saint John, New Brunswick [13310]	2820131	v91442489	Saint John, New Brunswick [13310]
2820112	v53538206	Saint John, New Brunswick [13310]	2820131	v91442490	Saint John, New Brunswick [13310]
2820112	v53538207	Saint John, New Brunswick [13310]	2820131	v91442491	Saint John, New Brunswick [13310]
2820112	v53538208	Saint John, New Brunswick [13310]	2820131	v91442492	Saint John, New Brunswick [13310]
2820112	v53538209	Saint John, New Brunswick [13310]	2820131	v91442493	Saint John, New Brunswick [13310]
2820112	v53538210	Saint John, New Brunswick [13310]	2820131	v91442494	Saint John, New Brunswick [13310]
2820112	v53538211	Saint John, New Brunswick [13310]	2820131	v91442495	Saint John, New Brunswick [13310]
2820112	v53538212	Saint John, New Brunswick [13310]	2820131	v91442496	Saint John, New Brunswick [13310]
2820112	v53538213	Saguenay, Quebec [24408]	2820131	v91442497	Saguenay, Quebec [24408]
2820112	v53538214	Saguenay, Quebec [24408]	2820131	v91442498	Saguenay, Quebec [24408]
2820112	v53538215	Saguenay, Quebec [24408]	2820131	v91442499	Saguenay, Quebec [24408]
2820112	v53538216	Saguenay, Quebec [24408]	2820131	v91442500	Saguenay, Quebec [24408]
2820112	v53538217	Saguenay, Quebec [24408]	2820131	v91442501	Saguenay, Quebec [24408]
2820112	v53538218	Saguenay, Quebec [24408]	2820131	v91442502	Saguenay, Quebec [24408]
2820112	v53538219	Saguenay, Quebec [24408]	2820131	v91442503	Saguenay, Quebec [24408]
2820112	v53538220	Saguenay, Quebec [24408]	2820131	v91442504	Saguenay, Quebec [24408]
2820112	v53538221	Saguenay, Quebec [24408]	2820131	v91442505	Saguenay, Quebec [24408]
2820112	v53538222	Saguenay, Quebec [24408]	2820131	v91442506	Saguenay, Quebec [24408]
2820112	v53538223	Saguenay, Quebec [24408]	2820131	v91442507	Saguenay, Quebec [24408]
2820112	v53538224	Saguenay, Quebec [24408]	2820131	v91442508	Saguenay, Quebec [24408]
2820112	v53538225	Saguenay, Quebec [24408]	2820131	v91442509	Saguenay, Quebec [24408]
2820112	v53538226	Saguenay, Quebec [24408]	2820131	v91442510	Saguenay, Quebec [24408]
2820112	v53538227	Saguenay, Quebec [24408]	2820131	v91442511	Saguenay, Quebec [24408]
2820112	v53538228	Saguenay, Quebec [24408]	2820131	v91442512	Saguenay, Quebec [24408]
2820112	v53538229	Saguenay, Quebec [24408]	2820131	v91442513	Saguenay, Quebec [24408]
2820112	v53538230	Saguenay, Quebec [24408]	2820131	v91442514	Saguenay, Quebec [24408]
2820112	v53538231	Saguenay, Quebec [24408]	2820131	v91442515	Saguenay, Quebec [24408]
2820112	v53538232	Québec, Quebec [24421]	2820131	v91442516	Québec, Quebec [24421]
2820112	v53538233	Québec, Quebec [24421]	2820131	v91442517	Québec, Quebec [24421]
2820112	v53538234	Québec, Quebec [24421]	2820131	v91442518	Québec, Quebec [24421]
2820112	v53538235	Québec, Quebec [24421]	2820131	v91442519	Québec, Quebec [24421]
2820112	v53538236	Québec, Quebec [24421]	2820131	v91442520	Québec, Quebec [24421]
2820112	v53538237	Québec, Quebec [24421]	2820131	v91442521	Québec, Quebec [24421]
2820112	v53538238	Québec, Quebec [24421]	2820131	v91442522	Québec, Quebec [24421]
2820112	v53538239	Québec, Quebec [24421]	2820131	v91442523	Québec, Quebec [24421]
2820112	v53538240	Québec, Quebec [24421]	2820131	v91442524	Québec, Quebec [24421]
2820112	v53538241	Québec, Quebec [24421]	2820131	v91442525	Québec, Quebec [24421]
2820112	v53538242	Québec, Quebec [24421]	2820131	v91442526	Québec, Quebec [24421]
2820112	v53538243	Québec, Quebec [24421]	2820131	v91442527	Québec, Quebec [24421]
2820112	v53538244	Québec, Quebec [24421]	2820131	v91442528	Québec, Quebec [24421]
2820112	v53538245	Québec, Quebec [24421]	2820131	v91442529	Québec, Quebec [24421]
2820112	v53538246	Québec, Quebec [24421]	2820131	v91442530	Québec, Quebec [24421]
2820112	v53538247	Québec, Quebec [24421]	2820131	v91442531	Québec, Quebec [24421]
2820112	v53538248	Québec, Quebec [24421]	2820131	v91442532	Québec, Quebec [24421]
2820112	v53538249	Québec, Quebec [24421]	2820131	v91442533	Québec, Quebec [24421]
2820112	v53538250	Québec, Quebec [24421]	2820131	v91442534	Québec, Quebec [24421]
2820112	v53538251	Sherbrooke, Quebec [24433]	2820131	v91442535	Sherbrooke, Quebec [24433]
2820112	v53538252	Sherbrooke, Quebec [24433]	2820131	v91442536	Sherbrooke, Quebec [24433]
2820112	v53538253	Sherbrooke, Quebec [24433]	2820131	v91442537	Sherbrooke, Quebec [24433]
2820112	v53538254	Sherbrooke, Quebec [24433]	2820131	v91442538	Sherbrooke, Quebec [24433]
2820112	v53538255	Sherbrooke, Quebec [24433]	2820131	v91442539	Sherbrooke, Quebec [24433]
2820112	v53538256	Sherbrooke, Quebec [24433]	2820131	v91442540	Sherbrooke, Quebec [24433]
2820112	v53538257	Sherbrooke, Quebec [24433]	2820131	v91442541	Sherbrooke, Quebec [24433]
2820112	v53538258	Sherbrooke, Quebec [24433]	2820131	v91442542	Sherbrooke, Quebec [24433]
2820112	v53538259	Sherbrooke, Quebec [24433]	2820131	v91442543	Sherbrooke, Quebec [24433]
2820112	v53538260	Sherbrooke, Quebec [24433]	2820131	v91442544	Sherbrooke, Quebec [24433]
2820112	v53538261	Sherbrooke, Quebec [24433]	2820131	v91442545	Sherbrooke, Quebec [24433]
2820112	v53538262	Sherbrooke, Quebec [24433]	2820131	v91442546	Sherbrooke, Quebec [24433]
2820112	v53538263	Sherbrooke, Quebec [24433]	2820131	v91442547	Sherbrooke, Quebec [24433]
2820112	v53538264	Sherbrooke, Quebec [24433]	2820131	v91442548	Sherbrooke, Quebec [24433]
2820112	v53538265	Sherbrooke, Quebec [24433]	2820131	v91442549	Sherbrooke, Quebec [24433]
2820112	v53538266	Sherbrooke, Quebec [24433]	2820131	v91442550	Sherbrooke, Quebec [24433]
2820112	v53538267	Sherbrooke, Quebec [24433]	2820131	v91442551	Sherbrooke, Quebec [24433]
2820112	v53538268	Sherbrooke, Quebec [24433]	2820131	v91442552	Sherbrooke, Quebec [24433]
2820112	v53538269	Sherbrooke, Quebec [24433]	2820131	v91442553	Sherbrooke, Quebec [24433]
2820112	v53538270	Trois-Rivières, Quebec [24442]	2820131	v91442554	Trois-Rivières, Quebec [24442]
2820112	v53538271	Trois-Rivières, Quebec [24442]	2820131	v91442555	Trois-Rivières, Quebec [24442]
2820112	v53538272	Trois-Rivières, Quebec [24442]	2820131	v91442556	Trois-Rivières, Quebec [24442]
2820112	v53538273	Trois-Rivières, Quebec [24442]	2820131	v91442557	Trois-Rivières, Quebec [24442]
2820112	v53538274	Trois-Rivières, Quebec [24442]	2820131	v91442558	Trois-Rivières, Quebec [24442]
2820112	v53538275	Trois-Rivières, Quebec [24442]	2820131	v91442559	Trois-Rivières, Quebec [24442]
2820112	v53538276	Trois-Rivières, Quebec [24442]	2820131	v91442560	Trois-Rivières, Quebec [24442]
2820112	v53538277	Trois-Rivières, Quebec [24442]	2820131	v91442561	Trois-Rivières, Quebec [24442]
2820112	v53538278	Trois-Rivières, Quebec [24442]	2820131	v91442562	Trois-Rivières, Quebec [24442]
2820112	v53538279	Trois-Rivières, Quebec [24442]	2820131	v91442563	Trois-Rivières, Quebec [24442]
2820112	v53538280	Trois-Rivières, Quebec [24442]	2820131	v91442564	Trois-Rivières, Quebec [24442]
2820112	v53538281	Trois-Rivières, Quebec [24442]	2820131	v91442565	Trois-Rivières, Quebec [24442]
2820112	v53538282	Trois-Rivières, Quebec [24442]	2820131	v91442566	Trois-Rivières, Quebec [24442]
2820112	v53538283	Trois-Rivières, Quebec [24442]	2820131	v91442567	Trois-Rivières, Quebec [24442]
2820112	v53538284	Trois-Rivières, Quebec [24442]	2820131	v91442568	Trois-Rivières, Quebec [24442]
2820112	v53538285	Trois-Rivières, Quebec [24442]	2820131	v91442569	Trois-Rivières, Quebec [24442]
2820112	v53538286	Trois-Rivières, Quebec [24442]	2820131	v91442570	Trois-Rivières, Quebec [24442]
2820112	v53538287	Trois-Rivières, Quebec [24442]	2820131	v91442571	Trois-Rivières, Quebec [24442]
2820112	v53538288	Trois-Rivières, Quebec [24442]	2820131	v91442572	Trois-Rivières, Quebec [24442]
2820112	v53538289	Montréal, Quebec [24462]	2820131	v91442573	Montréal, Quebec [24462]
2820112	v53538290	Montréal, Quebec [24462]	2820131	v91442574	Montréal, Quebec [24462]
2820112	v53538291	Montréal, Quebec [24462]	2820131	v91442575	Montréal, Quebec [24462]
2820112	v53538292	Montréal, Quebec [24462]	2820131	v91442576	Montréal, Quebec [24462]
2820112	v53538293	Montréal, Quebec [24462]	2820131	v91442577	Montréal, Quebec [24462]
2820112	v53538294	Montréal, Quebec [24462]	2820131	v91442578	Montréal, Quebec [24462]
2820112	v53538295	Montréal, Quebec [24462]	2820131	v91442579	Montréal, Quebec [24462]
2820112	v53538296	Montréal, Quebec [24462]	2820131	v91442580	Montréal, Quebec [24462]
2820112	v53538297	Montréal, Quebec [24462]	2820131	v91442581	Montréal, Quebec [24462]
2820112	v53538298	Montréal, Quebec [24462]	2820131	v91442582	Montréal, Quebec [24462]
2820112	v53538299	Montréal, Quebec [24462]	2820131	v91442583	Montréal, Quebec [24462]
2820112	v53538300	Montréal, Quebec [24462]	2820131	v91442584	Montréal, Quebec [24462]
2820112	v53538301	Montréal, Quebec [24462]	2820131	v91442585	Montréal, Quebec [24462]
2820112	v53538302	Montréal, Quebec [24462]	2820131	v91442586	Montréal, Quebec [24462]
2820112	v53538303	Montréal, Quebec [24462]	2820131	v91442587	Montréal, Quebec [24462]
2820112	v53538304	Montréal, Quebec [24462]	2820131	v91442588	Montréal, Quebec [24462]
2820112	v53538305	Montréal, Quebec [24462]	2820131	v91442589	Montréal, Quebec [24462]
2820112	v53538306	Montréal, Quebec [24462]	2820131	v91442590	Montréal, Quebec [24462]
2820112	v53538307	Montréal, Quebec [24462]	2820131	v91442591	Montréal, Quebec [24462]
2820112	v53538308	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442592	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538309	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442593	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538310	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442594	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538311	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442595	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538312	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442596	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538313	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442597	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538314	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442598	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538315	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442599	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538316	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442600	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538317	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442601	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538318	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442602	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538319	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442603	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538320	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442604	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538321	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442605	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538322	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442606	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538323	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442607	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538324	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442608	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538325	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442609	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538326	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]	2820131	v91442610	Ottawa-Gatineau, Ontario/Quebec [24505, 35505]
2820112	v53538327	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442611	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538328	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442612	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538329	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442613	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538330	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442614	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538331	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442615	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538332	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442616	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538333	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442617	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538334	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442618	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538335	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442619	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538336	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442620	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538337	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442621	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538338	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442622	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538339	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442623	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538340	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442624	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538341	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442625	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538342	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442626	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538343	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442627	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538344	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442628	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538345	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]	2820131	v91442629	Ottawa-Gatineau, Quebec part, Ontario/Quebec [24505]
2820112	v53538346	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442630	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538347	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442631	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538348	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442632	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538349	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442633	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538350	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442634	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538351	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442635	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538352	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442636	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538353	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442637	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538354	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442638	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538355	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442639	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538356	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442640	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538357	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442641	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538358	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442642	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538359	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442643	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538360	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442644	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538361	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442645	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538362	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442646	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538363	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442647	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538364	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]	2820131	v91442648	Ottawa-Gatineau, Ontario part, Ontario/Quebec [35505]
2820112	v53538365	Kingston, Ontario [35521]	2820131	v91442649	Kingston, Ontario [35521]
2820112	v53538366	Kingston, Ontario [35521]	2820131	v91442650	Kingston, Ontario [35521]
2820112	v53538367	Kingston, Ontario [35521]	2820131	v91442651	Kingston, Ontario [35521]
2820112	v53538368	Kingston, Ontario [35521]	2820131	v91442652	Kingston, Ontario [35521]
2820112	v53538369	Kingston, Ontario [35521]	2820131	v91442653	Kingston, Ontario [35521]
2820112	v53538370	Kingston, Ontario [35521]	2820131	v91442654	Kingston, Ontario [35521]
2820112	v53538371	Kingston, Ontario [35521]	2820131	v91442655	Kingston, Ontario [35521]
2820112	v53538372	Kingston, Ontario [35521]	2820131	v91442656	Kingston, Ontario [35521]
2820112	v53538373	Kingston, Ontario [35521]	2820131	v91442657	Kingston, Ontario [35521]
2820112	v53538374	Kingston, Ontario [35521]	2820131	v91442658	Kingston, Ontario [35521]
2820112	v53538375	Kingston, Ontario [35521]	2820131	v91442659	Kingston, Ontario [35521]
2820112	v53538376	Kingston, Ontario [35521]	2820131	v91442660	Kingston, Ontario [35521]
2820112	v53538377	Kingston, Ontario [35521]	2820131	v91442661	Kingston, Ontario [35521]
2820112	v53538378	Kingston, Ontario [35521]	2820131	v91442662	Kingston, Ontario [35521]
2820112	v53538379	Kingston, Ontario [35521]	2820131	v91442663	Kingston, Ontario [35521]
2820112	v53538380	Kingston, Ontario [35521]	2820131	v91442664	Kingston, Ontario [35521]
2820112	v53538381	Kingston, Ontario [35521]	2820131	v91442665	Kingston, Ontario [35521]
2820112	v53538382	Kingston, Ontario [35521]	2820131	v91442666	Kingston, Ontario [35521]
2820112	v53538383	Kingston, Ontario [35521]	2820131	v91442667	Kingston, Ontario [35521]
2820112	v53538384	Peterborough, Ontario [35529]	2820131	v91442668	Peterborough, Ontario [35529]
2820112	v53538385	Peterborough, Ontario [35529]	2820131	v91442669	Peterborough, Ontario [35529]
2820112	v53538386	Peterborough, Ontario [35529]	2820131	v91442670	Peterborough, Ontario [35529]
2820112	v53538387	Peterborough, Ontario [35529]	2820131	v91442671	Peterborough, Ontario [35529]
2820112	v53538388	Peterborough, Ontario [35529]	2820131	v91442672	Peterborough, Ontario [35529]
2820112	v53538389	Peterborough, Ontario [35529]	2820131	v91442673	Peterborough, Ontario [35529]
2820112	v53538390	Peterborough, Ontario [35529]	2820131	v91442674	Peterborough, Ontario [35529]
2820112	v53538391	Peterborough, Ontario [35529]	2820131	v91442675	Peterborough, Ontario [35529]
2820112	v53538392	Peterborough, Ontario [35529]	2820131	v91442676	Peterborough, Ontario [35529]
2820112	v53538393	Peterborough, Ontario [35529]	2820131	v91442677	Peterborough, Ontario [35529]
2820112	v53538394	Peterborough, Ontario [35529]	2820131	v91442678	Peterborough, Ontario [35529]
2820112	v53538395	Peterborough, Ontario [35529]	2820131	v91442679	Peterborough, Ontario [35529]
2820112	v53538396	Peterborough, Ontario [35529]	2820131	v91442680	Peterborough, Ontario [35529]
2820112	v53538397	Peterborough, Ontario [35529]	2820131	v91442681	Peterborough, Ontario [35529]
2820112	v53538398	Peterborough, Ontario [35529]	2820131	v91442682	Peterborough, Ontario [35529]
2820112	v53538399	Peterborough, Ontario [35529]	2820131	v91442683	Peterborough, Ontario [35529]
2820112	v53538400	Peterborough, Ontario [35529]	2820131	v91442684	Peterborough, Ontario [35529]
2820112	v53538401	Peterborough, Ontario [35529]	2820131	v91442685	Peterborough, Ontario [35529]
2820112	v53538402	Peterborough, Ontario [35529]	2820131	v91442686	Peterborough, Ontario [35529]
2820112	v53538403	Oshawa, Ontario [35532]	2820131	v91442687	Oshawa, Ontario [35532]
2820112	v53538404	Oshawa, Ontario [35532]	2820131	v91442688	Oshawa, Ontario [35532]
2820112	v53538405	Oshawa, Ontario [35532]	2820131	v91442689	Oshawa, Ontario [35532]
2820112	v53538406	Oshawa, Ontario [35532]	2820131	v91442690	Oshawa, Ontario [35532]
2820112	v53538407	Oshawa, Ontario [35532]	2820131	v91442691	Oshawa, Ontario [35532]
2820112	v53538408	Oshawa, Ontario [35532]	2820131	v91442692	Oshawa, Ontario [35532]
2820112	v53538409	Oshawa, Ontario [35532]	2820131	v91442693	Oshawa, Ontario [35532]
2820112	v53538410	Oshawa, Ontario [35532]	2820131	v91442694	Oshawa, Ontario [35532]
2820112	v53538411	Oshawa, Ontario [35532]	2820131	v91442695	Oshawa, Ontario [35532]
2820112	v53538412	Oshawa, Ontario [35532]	2820131	v91442696	Oshawa, Ontario [35532]
2820112	v53538413	Oshawa, Ontario [35532]	2820131	v91442697	Oshawa, Ontario [35532]
2820112	v53538414	Oshawa, Ontario [35532]	2820131	v91442698	Oshawa, Ontario [35532]
2820112	v53538415	Oshawa, Ontario [35532]	2820131	v91442699	Oshawa, Ontario [35532]
2820112	v53538416	Oshawa, Ontario [35532]	2820131	v91442700	Oshawa, Ontario [35532]
2820112	v53538417	Oshawa, Ontario [35532]	2820131	v91442701	Oshawa, Ontario [35532]
2820112	v53538418	Oshawa, Ontario [35532]	2820131	v91442702	Oshawa, Ontario [35532]
2820112	v53538419	Oshawa, Ontario [35532]	2820131	v91442703	Oshawa, Ontario [35532]
2820112	v53538420	Oshawa, Ontario [35532]	2820131	v91442704	Oshawa, Ontario [35532]
2820112	v53538421	Oshawa, Ontario [35532]	2820131	v91442705	Oshawa, Ontario [35532]
2820112	v53538422	Toronto, Ontario [35535]	2820131	v91442706	Toronto, Ontario [35535]
2820112	v53538423	Toronto, Ontario [35535]	2820131	v91442707	Toronto, Ontario [35535]
2820112	v53538424	Toronto, Ontario [35535]	2820131	v91442708	Toronto, Ontario [35535]
2820112	v53538425	Toronto, Ontario [35535]	2820131	v91442709	Toronto, Ontario [35535]
2820112	v53538426	Toronto, Ontario [35535]	2820131	v91442710	Toronto, Ontario [35535]
2820112	v53538427	Toronto, Ontario [35535]	2820131	v91442711	Toronto, Ontario [35535]
2820112	v53538428	Toronto, Ontario [35535]	2820131	v91442712	Toronto, Ontario [35535]
2820112	v53538429	Toronto, Ontario [35535]	2820131	v91442713	Toronto, Ontario [35535]
2820112	v53538430	Toronto, Ontario [35535]	2820131	v91442714	Toronto, Ontario [35535]
2820112	v53538431	Toronto, Ontario [35535]	2820131	v91442715	Toronto, Ontario [35535]
2820112	v53538432	Toronto, Ontario [35535]	2820131	v91442716	Toronto, Ontario [35535]
2820112	v53538433	Toronto, Ontario [35535]	2820131	v91442717	Toronto, Ontario [35535]
2820112	v53538434	Toronto, Ontario [35535]	2820131	v91442718	Toronto, Ontario [35535]
2820112	v53538435	Toronto, Ontario [35535]	2820131	v91442719	Toronto, Ontario [35535]
2820112	v53538436	Toronto, Ontario [35535]	2820131	v91442720	Toronto, Ontario [35535]
2820112	v53538437	Toronto, Ontario [35535]	2820131	v91442721	Toronto, Ontario [35535]
2820112	v53538438	Toronto, Ontario [35535]	2820131	v91442722	Toronto, Ontario [35535]
2820112	v53538439	Toronto, Ontario [35535]	2820131	v91442723	Toronto, Ontario [35535]
2820112	v53538440	Toronto, Ontario [35535]	2820131	v91442724	Toronto, Ontario [35535]
2820112	v53538441	Hamilton, Ontario [35537]	2820131	v91442725	Hamilton, Ontario [35537]
2820112	v53538442	Hamilton, Ontario [35537]	2820131	v91442726	Hamilton, Ontario [35537]
2820112	v53538443	Hamilton, Ontario [35537]	2820131	v91442727	Hamilton, Ontario [35537]
2820112	v53538444	Hamilton, Ontario [35537]	2820131	v91442728	Hamilton, Ontario [35537]
2820112	v53538445	Hamilton, Ontario [35537]	2820131	v91442729	Hamilton, Ontario [35537]
2820112	v53538446	Hamilton, Ontario [35537]	2820131	v91442730	Hamilton, Ontario [35537]
2820112	v53538447	Hamilton, Ontario [35537]	2820131	v91442731	Hamilton, Ontario [35537]
2820112	v53538448	Hamilton, Ontario [35537]	2820131	v91442732	Hamilton, Ontario [35537]
2820112	v53538449	Hamilton, Ontario [35537]	2820131	v91442733	Hamilton, Ontario [35537]
2820112	v53538450	Hamilton, Ontario [35537]	2820131	v91442734	Hamilton, Ontario [35537]
2820112	v53538451	Hamilton, Ontario [35537]	2820131	v91442735	Hamilton, Ontario [35537]
2820112	v53538452	Hamilton, Ontario [35537]	2820131	v91442736	Hamilton, Ontario [35537]
2820112	v53538453	Hamilton, Ontario [35537]	2820131	v91442737	Hamilton, Ontario [35537]
2820112	v53538454	Hamilton, Ontario [35537]	2820131	v91442738	Hamilton, Ontario [35537]
2820112	v53538455	Hamilton, Ontario [35537]	2820131	v91442739	Hamilton, Ontario [35537]
2820112	v53538456	Hamilton, Ontario [35537]	2820131	v91442740	Hamilton, Ontario [35537]
2820112	v53538457	Hamilton, Ontario [35537]	2820131	v91442741	Hamilton, Ontario [35537]
2820112	v53538458	Hamilton, Ontario [35537]	2820131	v91442742	Hamilton, Ontario [35537]
2820112	v53538459	Hamilton, Ontario [35537]	2820131	v91442743	Hamilton, Ontario [35537]
2820112	v53538460	St. Catharines-Niagara, Ontario [35539]	2820131	v91442744	St. Catharines-Niagara, Ontario [35539]
2820112	v53538461	St. Catharines-Niagara, Ontario [35539]	2820131	v91442745	St. Catharines-Niagara, Ontario [35539]
2820112	v53538462	St. Catharines-Niagara, Ontario [35539]	2820131	v91442746	St. Catharines-Niagara, Ontario [35539]
2820112	v53538463	St. Catharines-Niagara, Ontario [35539]	2820131	v91442747	St. Catharines-Niagara, Ontario [35539]
2820112	v53538464	St. Catharines-Niagara, Ontario [35539]	2820131	v91442748	St. Catharines-Niagara, Ontario [35539]
2820112	v53538465	St. Catharines-Niagara, Ontario [35539]	2820131	v91442749	St. Catharines-Niagara, Ontario [35539]
2820112	v53538466	St. Catharines-Niagara, Ontario [35539]	2820131	v91442750	St. Catharines-Niagara, Ontario [35539]
2820112	v53538467	St. Catharines-Niagara, Ontario [35539]	2820131	v91442751	St. Catharines-Niagara, Ontario [35539]
2820112	v53538468	St. Catharines-Niagara, Ontario [35539]	2820131	v91442752	St. Catharines-Niagara, Ontario [35539]
2820112	v53538469	St. Catharines-Niagara, Ontario [35539]	2820131	v91442753	St. Catharines-Niagara, Ontario [35539]
2820112	v53538470	St. Catharines-Niagara, Ontario [35539]	2820131	v91442754	St. Catharines-Niagara, Ontario [35539]
2820112	v53538471	St. Catharines-Niagara, Ontario [35539]	2820131	v91442755	St. Catharines-Niagara, Ontario [35539]
2820112	v53538472	St. Catharines-Niagara, Ontario [35539]	2820131	v91442756	St. Catharines-Niagara, Ontario [35539]
2820112	v53538473	St. Catharines-Niagara, Ontario [35539]	2820131	v91442757	St. Catharines-Niagara, Ontario [35539]
2820112	v53538474	St. Catharines-Niagara, Ontario [35539]	2820131	v91442758	St. Catharines-Niagara, Ontario [35539]
2820112	v53538475	St. Catharines-Niagara, Ontario [35539]	2820131	v91442759	St. Catharines-Niagara, Ontario [35539]
2820112	v53538476	St. Catharines-Niagara, Ontario [35539]	2820131	v91442760	St. Catharines-Niagara, Ontario [35539]
2820112	v53538477	St. Catharines-Niagara, Ontario [35539]	2820131	v91442761	St. Catharines-Niagara, Ontario [35539]
2820112	v53538478	St. Catharines-Niagara, Ontario [35539]	2820131	v91442762	St. Catharines-Niagara, Ontario [35539]
2820112	v53538479	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442763	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538480	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442764	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538481	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442765	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538482	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442766	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538483	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442767	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538484	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442768	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538485	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442769	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538486	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442770	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538487	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442771	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538488	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442772	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538489	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442773	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538490	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442774	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538491	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442775	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538492	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442776	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538493	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442777	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538494	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442778	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538495	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442779	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538496	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442780	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538497	Kitchener-Cambridge-Waterloo, Ontario [35541]	2820131	v91442781	Kitchener-Cambridge-Waterloo, Ontario [35541]
2820112	v53538498	Brantford, Ontario [35543]	2820131	v91442782	Brantford, Ontario [35543]
2820112	v53538499	Brantford, Ontario [35543]	2820131	v91442783	Brantford, Ontario [35543]
2820112	v53538500	Brantford, Ontario [35543]	2820131	v91442784	Brantford, Ontario [35543]
2820112	v53538501	Brantford, Ontario [35543]	2820131	v91442785	Brantford, Ontario [35543]
2820112	v53538502	Brantford, Ontario [35543]	2820131	v91442786	Brantford, Ontario [35543]
2820112	v53538503	Brantford, Ontario [35543]	2820131	v91442787	Brantford, Ontario [35543]
2820112	v53538504	Brantford, Ontario [35543]	2820131	v91442788	Brantford, Ontario [35543]
2820112	v53538505	Brantford, Ontario [35543]	2820131	v91442789	Brantford, Ontario [35543]
2820112	v53538506	Brantford, Ontario [35543]	2820131	v91442790	Brantford, Ontario [35543]
2820112	v53538507	Brantford, Ontario [35543]	2820131	v91442791	Brantford, Ontario [35543]
2820112	v53538508	Brantford, Ontario [35543]	2820131	v91442792	Brantford, Ontario [35543]
2820112	v53538509	Brantford, Ontario [35543]	2820131	v91442793	Brantford, Ontario [35543]
2820112	v53538510	Brantford, Ontario [35543]	2820131	v91442794	Brantford, Ontario [35543]
2820112	v53538511	Brantford, Ontario [35543]	2820131	v91442795	Brantford, Ontario [35543]
2820112	v53538512	Brantford, Ontario [35543]	2820131	v91442796	Brantford, Ontario [35543]
2820112	v53538513	Brantford, Ontario [35543]	2820131	v91442797	Brantford, Ontario [35543]
2820112	v53538514	Brantford, Ontario [35543]	2820131	v91442798	Brantford, Ontario [35543]
2820112	v53538515	Brantford, Ontario [35543]	2820131	v91442799	Brantford, Ontario [35543]
2820112	v53538516	Brantford, Ontario [35543]	2820131	v91442800	Brantford, Ontario [35543]
2820112	v53538517	Guelph, Ontario [35550]	2820131	v91442801	Guelph, Ontario [35550]
2820112	v53538518	Guelph, Ontario [35550]	2820131	v91442802	Guelph, Ontario [35550]
2820112	v53538519	Guelph, Ontario [35550]	2820131	v91442803	Guelph, Ontario [35550]
2820112	v53538520	Guelph, Ontario [35550]	2820131	v91442804	Guelph, Ontario [35550]
2820112	v53538521	Guelph, Ontario [35550]	2820131	v91442805	Guelph, Ontario [35550]
2820112	v53538522	Guelph, Ontario [35550]	2820131	v91442806	Guelph, Ontario [35550]
2820112	v53538523	Guelph, Ontario [35550]	2820131	v91442807	Guelph, Ontario [35550]
2820112	v53538524	Guelph, Ontario [35550]	2820131	v91442808	Guelph, Ontario [35550]
2820112	v53538525	Guelph, Ontario [35550]	2820131	v91442809	Guelph, Ontario [35550]
2820112	v53538526	Guelph, Ontario [35550]	2820131	v91442810	Guelph, Ontario [35550]
2820112	v53538527	Guelph, Ontario [35550]	2820131	v91442811	Guelph, Ontario [35550]
2820112	v53538528	Guelph, Ontario [35550]	2820131	v91442812	Guelph, Ontario [35550]
2820112	v53538529	Guelph, Ontario [35550]	2820131	v91442813	Guelph, Ontario [35550]
2820112	v53538530	Guelph, Ontario [35550]	2820131	v91442814	Guelph, Ontario [35550]
2820112	v53538531	Guelph, Ontario [35550]	2820131	v91442815	Guelph, Ontario [35550]
2820112	v53538532	Guelph, Ontario [35550]	2820131	v91442816	Guelph, Ontario [35550]
2820112	v53538533	Guelph, Ontario [35550]	2820131	v91442817	Guelph, Ontario [35550]
2820112	v53538534	Guelph, Ontario [35550]	2820131	v91442818	Guelph, Ontario [35550]
2820112	v53538535	Guelph, Ontario [35550]	2820131	v91442819	Guelph, Ontario [35550]
2820112	v53538536	London, Ontario [35555]	2820131	v91442820	London, Ontario [35555]
2820112	v53538537	London, Ontario [35555]	2820131	v91442821	London, Ontario [35555]
2820112	v53538538	London, Ontario [35555]	2820131	v91442822	London, Ontario [35555]
2820112	v53538539	London, Ontario [35555]	2820131	v91442823	London, Ontario [35555]
2820112	v53538540	London, Ontario [35555]	2820131	v91442824	London, Ontario [35555]
2820112	v53538541	London, Ontario [35555]	2820131	v91442825	London, Ontario [35555]
2820112	v53538542	London, Ontario [35555]	2820131	v91442826	London, Ontario [35555]
2820112	v53538543	London, Ontario [35555]	2820131	v91442827	London, Ontario [35555]
2820112	v53538544	London, Ontario [35555]	2820131	v91442828	London, Ontario [35555]
2820112	v53538545	London, Ontario [35555]	2820131	v91442829	London, Ontario [35555]
2820112	v53538546	London, Ontario [35555]	2820131	v91442830	London, Ontario [35555]
2820112	v53538547	London, Ontario [35555]	2820131	v91442831	London, Ontario [35555]
2820112	v53538548	London, Ontario [35555]	2820131	v91442832	London, Ontario [35555]
2820112	v53538549	London, Ontario [35555]	2820131	v91442833	London, Ontario [35555]
2820112	v53538550	London, Ontario [35555]	2820131	v91442834	London, Ontario [35555]
2820112	v53538551	London, Ontario [35555]	2820131	v91442835	London, Ontario [35555]
2820112	v53538552	London, Ontario [35555]	2820131	v91442836	London, Ontario [35555]
2820112	v53538553	London, Ontario [35555]	2820131	v91442837	London, Ontario [35555]
2820112	v53538554	London, Ontario [35555]	2820131	v91442838	London, Ontario [35555]
2820112	v53538555	Windsor, Ontario [35559]	2820131	v91442839	Windsor, Ontario [35559]
2820112	v53538556	Windsor, Ontario [35559]	2820131	v91442840	Windsor, Ontario [35559]
2820112	v53538557	Windsor, Ontario [35559]	2820131	v91442841	Windsor, Ontario [35559]
2820112	v53538558	Windsor, Ontario [35559]	2820131	v91442842	Windsor, Ontario [35559]
2820112	v53538559	Windsor, Ontario [35559]	2820131	v91442843	Windsor, Ontario [35559]
2820112	v53538560	Windsor, Ontario [35559]	2820131	v91442844	Windsor, Ontario [35559]
2820112	v53538561	Windsor, Ontario [35559]	2820131	v91442845	Windsor, Ontario [35559]
2820112	v53538562	Windsor, Ontario [35559]	2820131	v91442846	Windsor, Ontario [35559]
2820112	v53538563	Windsor, Ontario [35559]	2820131	v91442847	Windsor, Ontario [35559]
2820112	v53538564	Windsor, Ontario [35559]	2820131	v91442848	Windsor, Ontario [35559]
2820112	v53538565	Windsor, Ontario [35559]	2820131	v91442849	Windsor, Ontario [35559]
2820112	v53538566	Windsor, Ontario [35559]	2820131	v91442850	Windsor, Ontario [35559]
2820112	v53538567	Windsor, Ontario [35559]	2820131	v91442851	Windsor, Ontario [35559]
2820112	v53538568	Windsor, Ontario [35559]	2820131	v91442852	Windsor, Ontario [35559]
2820112	v53538569	Windsor, Ontario [35559]	2820131	v91442853	Windsor, Ontario [35559]
2820112	v53538570	Windsor, Ontario [35559]	2820131	v91442854	Windsor, Ontario [35559]
2820112	v53538571	Windsor, Ontario [35559]	2820131	v91442855	Windsor, Ontario [35559]
2820112	v53538572	Windsor, Ontario [35559]	2820131	v91442856	Windsor, Ontario [35559]
2820112	v53538573	Windsor, Ontario [35559]	2820131	v91442857	Windsor, Ontario [35559]
2820112	v53538574	Barrie, Ontario [35568]	2820131	v91442858	Barrie, Ontario [35568]
2820112	v53538575	Barrie, Ontario [35568]	2820131	v91442859	Barrie, Ontario [35568]
2820112	v53538576	Barrie, Ontario [35568]	2820131	v91442860	Barrie, Ontario [35568]
2820112	v53538577	Barrie, Ontario [35568]	2820131	v91442861	Barrie, Ontario [35568]
2820112	v53538578	Barrie, Ontario [35568]	2820131	v91442862	Barrie, Ontario [35568]
2820112	v53538579	Barrie, Ontario [35568]	2820131	v91442863	Barrie, Ontario [35568]
2820112	v53538580	Barrie, Ontario [35568]	2820131	v91442864	Barrie, Ontario [35568]
2820112	v53538581	Barrie, Ontario [35568]	2820131	v91442865	Barrie, Ontario [35568]
2820112	v53538582	Barrie, Ontario [35568]	2820131	v91442866	Barrie, Ontario [35568]
2820112	v53538583	Barrie, Ontario [35568]	2820131	v91442867	Barrie, Ontario [35568]
2820112	v53538584	Barrie, Ontario [35568]	2820131	v91442868	Barrie, Ontario [35568]
2820112	v53538585	Barrie, Ontario [35568]	2820131	v91442869	Barrie, Ontario [35568]
2820112	v53538586	Barrie, Ontario [35568]	2820131	v91442870	Barrie, Ontario [35568]
2820112	v53538587	Barrie, Ontario [35568]	2820131	v91442871	Barrie, Ontario [35568]
2820112	v53538588	Barrie, Ontario [35568]	2820131	v91442872	Barrie, Ontario [35568]
2820112	v53538589	Barrie, Ontario [35568]	2820131	v91442873	Barrie, Ontario [35568]
2820112	v53538590	Barrie, Ontario [35568]	2820131	v91442874	Barrie, Ontario [35568]
2820112	v53538591	Barrie, Ontario [35568]	2820131	v91442875	Barrie, Ontario [35568]
2820112	v53538592	Barrie, Ontario [35568]	2820131	v91442876	Barrie, Ontario [35568]
2820112	v53538593	Greater Sudbury, Ontario [35580]	2820131	v91442877	Greater Sudbury, Ontario [35580]
2820112	v53538594	Greater Sudbury, Ontario [35580]	2820131	v91442878	Greater Sudbury, Ontario [35580]
2820112	v53538595	Greater Sudbury, Ontario [35580]	2820131	v91442879	Greater Sudbury, Ontario [35580]
2820112	v53538596	Greater Sudbury, Ontario [35580]	2820131	v91442880	Greater Sudbury, Ontario [35580]
2820112	v53538597	Greater Sudbury, Ontario [35580]	2820131	v91442881	Greater Sudbury, Ontario [35580]
2820112	v53538598	Greater Sudbury, Ontario [35580]	2820131	v91442882	Greater Sudbury, Ontario [35580]
2820112	v53538599	Greater Sudbury, Ontario [35580]	2820131	v91442883	Greater Sudbury, Ontario [35580]
2820112	v53538600	Greater Sudbury, Ontario [35580]	2820131	v91442884	Greater Sudbury, Ontario [35580]
2820112	v53538601	Greater Sudbury, Ontario [35580]	2820131	v91442885	Greater Sudbury, Ontario [35580]
2820112	v53538602	Greater Sudbury, Ontario [35580]	2820131	v91442886	Greater Sudbury, Ontario [35580]
2820112	v53538603	Greater Sudbury, Ontario [35580]	2820131	v91442887	Greater Sudbury, Ontario [35580]
2820112	v53538604	Greater Sudbury, Ontario [35580]	2820131	v91442888	Greater Sudbury, Ontario [35580]
2820112	v53538605	Greater Sudbury, Ontario [35580]	2820131	v91442889	Greater Sudbury, Ontario [35580]
2820112	v53538606	Greater Sudbury, Ontario [35580]	2820131	v91442890	Greater Sudbury, Ontario [35580]
2820112	v53538607	Greater Sudbury, Ontario [35580]	2820131	v91442891	Greater Sudbury, Ontario [35580]
2820112	v53538608	Greater Sudbury, Ontario [35580]	2820131	v91442892	Greater Sudbury, Ontario [35580]
2820112	v53538609	Greater Sudbury, Ontario [35580]	2820131	v91442893	Greater Sudbury, Ontario [35580]
2820112	v53538610	Greater Sudbury, Ontario [35580]	2820131	v91442894	Greater Sudbury, Ontario [35580]
2820112	v53538611	Greater Sudbury, Ontario [35580]	2820131	v91442895	Greater Sudbury, Ontario [35580]
2820112	v53538612	Thunder Bay, Ontario [35595]	2820131	v91442896	Thunder Bay, Ontario [35595]
2820112	v53538613	Thunder Bay, Ontario [35595]	2820131	v91442897	Thunder Bay, Ontario [35595]
2820112	v53538614	Thunder Bay, Ontario [35595]	2820131	v91442898	Thunder Bay, Ontario [35595]
2820112	v53538615	Thunder Bay, Ontario [35595]	2820131	v91442899	Thunder Bay, Ontario [35595]
2820112	v53538616	Thunder Bay, Ontario [35595]	2820131	v91442900	Thunder Bay, Ontario [35595]
2820112	v53538617	Thunder Bay, Ontario [35595]	2820131	v91442901	Thunder Bay, Ontario [35595]
2820112	v53538618	Thunder Bay, Ontario [35595]	2820131	v91442902	Thunder Bay, Ontario [35595]
2820112	v53538619	Thunder Bay, Ontario [35595]	2820131	v91442903	Thunder Bay, Ontario [35595]
2820112	v53538620	Thunder Bay, Ontario [35595]	2820131	v91442904	Thunder Bay, Ontario [35595]
2820112	v53538621	Thunder Bay, Ontario [35595]	2820131	v91442905	Thunder Bay, Ontario [35595]
2820112	v53538622	Thunder Bay, Ontario [35595]	2820131	v91442906	Thunder Bay, Ontario [35595]
2820112	v53538623	Thunder Bay, Ontario [35595]	2820131	v91442907	Thunder Bay, Ontario [35595]
2820112	v53538624	Thunder Bay, Ontario [35595]	2820131	v91442908	Thunder Bay, Ontario [35595]
2820112	v53538625	Thunder Bay, Ontario [35595]	2820131	v91442909	Thunder Bay, Ontario [35595]
2820112	v53538626	Thunder Bay, Ontario [35595]	2820131	v91442910	Thunder Bay, Ontario [35595]
2820112	v53538627	Thunder Bay, Ontario [35595]	2820131	v91442911	Thunder Bay, Ontario [35595]
2820112	v53538628	Thunder Bay, Ontario [35595]	2820131	v91442912	Thunder Bay, Ontario [35595]
2820112	v53538629	Thunder Bay, Ontario [35595]	2820131	v91442913	Thunder Bay, Ontario [35595]
2820112	v53538630	Thunder Bay, Ontario [35595]	2820131	v91442914	Thunder Bay, Ontario [35595]
2820112	v53538631	Winnipeg, Manitoba [46602]	2820131	v91442915	Winnipeg, Manitoba [46602]
2820112	v53538632	Winnipeg, Manitoba [46602]	2820131	v91442916	Winnipeg, Manitoba [46602]
2820112	v53538633	Winnipeg, Manitoba [46602]	2820131	v91442917	Winnipeg, Manitoba [46602]
2820112	v53538634	Winnipeg, Manitoba [46602]	2820131	v91442918	Winnipeg, Manitoba [46602]
2820112	v53538635	Winnipeg, Manitoba [46602]	2820131	v91442919	Winnipeg, Manitoba [46602]
2820112	v53538636	Winnipeg, Manitoba [46602]	2820131	v91442920	Winnipeg, Manitoba [46602]
2820112	v53538637	Winnipeg, Manitoba [46602]	2820131	v91442921	Winnipeg, Manitoba [46602]
2820112	v53538638	Winnipeg, Manitoba [46602]	2820131	v91442922	Winnipeg, Manitoba [46602]
2820112	v53538639	Winnipeg, Manitoba [46602]	2820131	v91442923	Winnipeg, Manitoba [46602]
2820112	v53538640	Winnipeg, Manitoba [46602]	2820131	v91442924	Winnipeg, Manitoba [46602]
2820112	v53538641	Winnipeg, Manitoba [46602]	2820131	v91442925	Winnipeg, Manitoba [46602]
2820112	v53538642	Winnipeg, Manitoba [46602]	2820131	v91442926	Winnipeg, Manitoba [46602]
2820112	v53538643	Winnipeg, Manitoba [46602]	2820131	v91442927	Winnipeg, Manitoba [46602]
2820112	v53538644	Winnipeg, Manitoba [46602]	2820131	v91442928	Winnipeg, Manitoba [46602]
2820112	v53538645	Winnipeg, Manitoba [46602]	2820131	v91442929	Winnipeg, Manitoba [46602]
2820112	v53538646	Winnipeg, Manitoba [46602]	2820131	v91442930	Winnipeg, Manitoba [46602]
2820112	v53538647	Winnipeg, Manitoba [46602]	2820131	v91442931	Winnipeg, Manitoba [46602]
2820112	v53538648	Winnipeg, Manitoba [46602]	2820131	v91442932	Winnipeg, Manitoba [46602]
2820112	v53538649	Winnipeg, Manitoba [46602]	2820131	v91442933	Winnipeg, Manitoba [46602]
2820112	v53538650	Regina, Saskatchewan [47705]	2820131	v91442934	Regina, Saskatchewan [47705]
2820112	v53538651	Regina, Saskatchewan [47705]	2820131	v91442935	Regina, Saskatchewan [47705]
2820112	v53538652	Regina, Saskatchewan [47705]	2820131	v91442936	Regina, Saskatchewan [47705]
2820112	v53538653	Regina, Saskatchewan [47705]	2820131	v91442937	Regina, Saskatchewan [47705]
2820112	v53538654	Regina, Saskatchewan [47705]	2820131	v91442938	Regina, Saskatchewan [47705]
2820112	v53538655	Regina, Saskatchewan [47705]	2820131	v91442939	Regina, Saskatchewan [47705]
2820112	v53538656	Regina, Saskatchewan [47705]	2820131	v91442940	Regina, Saskatchewan [47705]
2820112	v53538657	Regina, Saskatchewan [47705]	2820131	v91442941	Regina, Saskatchewan [47705]
2820112	v53538658	Regina, Saskatchewan [47705]	2820131	v91442942	Regina, Saskatchewan [47705]
2820112	v53538659	Regina, Saskatchewan [47705]	2820131	v91442943	Regina, Saskatchewan [47705]
2820112	v53538660	Regina, Saskatchewan [47705]	2820131	v91442944	Regina, Saskatchewan [47705]
2820112	v53538661	Regina, Saskatchewan [47705]	2820131	v91442945	Regina, Saskatchewan [47705]
2820112	v53538662	Regina, Saskatchewan [47705]	2820131	v91442946	Regina, Saskatchewan [47705]
2820112	v53538663	Regina, Saskatchewan [47705]	2820131	v91442947	Regina, Saskatchewan [47705]
2820112	v53538664	Regina, Saskatchewan [47705]	2820131	v91442948	Regina, Saskatchewan [47705]
2820112	v53538665	Regina, Saskatchewan [47705]	2820131	v91442949	Regina, Saskatchewan [47705]
2820112	v53538666	Regina, Saskatchewan [47705]	2820131	v91442950	Regina, Saskatchewan [47705]
2820112	v53538667	Regina, Saskatchewan [47705]	2820131	v91442951	Regina, Saskatchewan [47705]
2820112	v53538668	Regina, Saskatchewan [47705]	2820131	v91442952	Regina, Saskatchewan [47705]
2820112	v53538669	Saskatoon, Saskatchewan [47725]	2820131	v91442953	Saskatoon, Saskatchewan [47725]
2820112	v53538670	Saskatoon, Saskatchewan [47725]	2820131	v91442954	Saskatoon, Saskatchewan [47725]
2820112	v53538671	Saskatoon, Saskatchewan [47725]	2820131	v91442955	Saskatoon, Saskatchewan [47725]
2820112	v53538672	Saskatoon, Saskatchewan [47725]	2820131	v91442956	Saskatoon, Saskatchewan [47725]
2820112	v53538673	Saskatoon, Saskatchewan [47725]	2820131	v91442957	Saskatoon, Saskatchewan [47725]
2820112	v53538674	Saskatoon, Saskatchewan [47725]	2820131	v91442958	Saskatoon, Saskatchewan [47725]
2820112	v53538675	Saskatoon, Saskatchewan [47725]	2820131	v91442959	Saskatoon, Saskatchewan [47725]
2820112	v53538676	Saskatoon, Saskatchewan [47725]	2820131	v91442960	Saskatoon, Saskatchewan [47725]
2820112	v53538677	Saskatoon, Saskatchewan [47725]	2820131	v91442961	Saskatoon, Saskatchewan [47725]
2820112	v53538678	Saskatoon, Saskatchewan [47725]	2820131	v91442962	Saskatoon, Saskatchewan [47725]
2820112	v53538679	Saskatoon, Saskatchewan [47725]	2820131	v91442963	Saskatoon, Saskatchewan [47725]
2820112	v53538680	Saskatoon, Saskatchewan [47725]	2820131	v91442964	Saskatoon, Saskatchewan [47725]
2820112	v53538681	Saskatoon, Saskatchewan [47725]	2820131	v91442965	Saskatoon, Saskatchewan [47725]
2820112	v53538682	Saskatoon, Saskatchewan [47725]	2820131	v91442966	Saskatoon, Saskatchewan [47725]
2820112	v53538683	Saskatoon, Saskatchewan [47725]	2820131	v91442967	Saskatoon, Saskatchewan [47725]
2820112	v53538684	Saskatoon, Saskatchewan [47725]	2820131	v91442968	Saskatoon, Saskatchewan [47725]
2820112	v53538685	Saskatoon, Saskatchewan [47725]	2820131	v91442969	Saskatoon, Saskatchewan [47725]
2820112	v53538686	Saskatoon, Saskatchewan [47725]	2820131	v91442970	Saskatoon, Saskatchewan [47725]
2820112	v53538687	Saskatoon, Saskatchewan [47725]	2820131	v91442971	Saskatoon, Saskatchewan [47725]
2820112	v53538688	Calgary, Alberta [48825]	2820131	v91442972	Calgary, Alberta [48825]
2820112	v53538689	Calgary, Alberta [48825]	2820131	v91442973	Calgary, Alberta [48825]
2820112	v53538690	Calgary, Alberta [48825]	2820131	v91442974	Calgary, Alberta [48825]
2820112	v53538691	Calgary, Alberta [48825]	2820131	v91442975	Calgary, Alberta [48825]
2820112	v53538692	Calgary, Alberta [48825]	2820131	v91442976	Calgary, Alberta [48825]
2820112	v53538693	Calgary, Alberta [48825]	2820131	v91442977	Calgary, Alberta [48825]
2820112	v53538694	Calgary, Alberta [48825]	2820131	v91442978	Calgary, Alberta [48825]
2820112	v53538695	Calgary, Alberta [48825]	2820131	v91442979	Calgary, Alberta [48825]
2820112	v53538696	Calgary, Alberta [48825]	2820131	v91442980	Calgary, Alberta [48825]
2820112	v53538697	Calgary, Alberta [48825]	2820131	v91442981	Calgary, Alberta [48825]
2820112	v53538698	Calgary, Alberta [48825]	2820131	v91442982	Calgary, Alberta [48825]
2820112	v53538699	Calgary, Alberta [48825]	2820131	v91442983	Calgary, Alberta [48825]
2820112	v53538700	Calgary, Alberta [48825]	2820131	v91442984	Calgary, Alberta [48825]
2820112	v53538701	Calgary, Alberta [48825]	2820131	v91442985	Calgary, Alberta [48825]
2820112	v53538702	Calgary, Alberta [48825]	2820131	v91442986	Calgary, Alberta [48825]
2820112	v53538703	Calgary, Alberta [48825]	2820131	v91442987	Calgary, Alberta [48825]
2820112	v53538704	Calgary, Alberta [48825]	2820131	v91442988	Calgary, Alberta [48825]
2820112	v53538705	Calgary, Alberta [48825]	2820131	v91442989	Calgary, Alberta [48825]
2820112	v53538706	Calgary, Alberta [48825]	2820131	v91442990	Calgary, Alberta [48825]
2820112	v53538707	Edmonton, Alberta [48835]	2820131	v91442991	Edmonton, Alberta [48835]
2820112	v53538708	Edmonton, Alberta [48835]	2820131	v91442992	Edmonton, Alberta [48835]
2820112	v53538709	Edmonton, Alberta [48835]	2820131	v91442993	Edmonton, Alberta [48835]
2820112	v53538710	Edmonton, Alberta [48835]	2820131	v91442994	Edmonton, Alberta [48835]
2820112	v53538711	Edmonton, Alberta [48835]	2820131	v91442995	Edmonton, Alberta [48835]
2820112	v53538712	Edmonton, Alberta [48835]	2820131	v91442996	Edmonton, Alberta [48835]
2820112	v53538713	Edmonton, Alberta [48835]	2820131	v91442997	Edmonton, Alberta [48835]
2820112	v53538714	Edmonton, Alberta [48835]	2820131	v91442998	Edmonton, Alberta [48835]
2820112	v53538715	Edmonton, Alberta [48835]	2820131	v91442999	Edmonton, Alberta [48835]
2820112	v53538716	Edmonton, Alberta [48835]	2820131	v91443000	Edmonton, Alberta [48835]
2820112	v53538717	Edmonton, Alberta [48835]	2820131	v91443001	Edmonton, Alberta [48835]
2820112	v53538718	Edmonton, Alberta [48835]	2820131	v91443002	Edmonton, Alberta [48835]
2820112	v53538719	Edmonton, Alberta [48835]	2820131	v91443003	Edmonton, Alberta [48835]
2820112	v53538720	Edmonton, Alberta [48835]	2820131	v91443004	Edmonton, Alberta [48835]
2820112	v53538721	Edmonton, Alberta [48835]	2820131	v91443005	Edmonton, Alberta [48835]
2820112	v53538722	Edmonton, Alberta [48835]	2820131	v91443006	Edmonton, Alberta [48835]
2820112	v53538723	Edmonton, Alberta [48835]	2820131	v91443007	Edmonton, Alberta [48835]
2820112	v53538724	Edmonton, Alberta [48835]	2820131	v91443008	Edmonton, Alberta [48835]
2820112	v53538725	Edmonton, Alberta [48835]	2820131	v91443009	Edmonton, Alberta [48835]
2820112	v53538726	Kelowna, British Columbia [59915]	2820131	v91443010	Kelowna, British Columbia [59915]
2820112	v53538727	Kelowna, British Columbia [59915]	2820131	v91443011	Kelowna, British Columbia [59915]
2820112	v53538728	Kelowna, British Columbia [59915]	2820131	v91443012	Kelowna, British Columbia [59915]
2820112	v53538729	Kelowna, British Columbia [59915]	2820131	v91443013	Kelowna, British Columbia [59915]
2820112	v53538730	Kelowna, British Columbia [59915]	2820131	v91443014	Kelowna, British Columbia [59915]
2820112	v53538731	Kelowna, British Columbia [59915]	2820131	v91443015	Kelowna, British Columbia [59915]
2820112	v53538732	Kelowna, British Columbia [59915]	2820131	v91443016	Kelowna, British Columbia [59915]
2820112	v53538733	Kelowna, British Columbia [59915]	2820131	v91443017	Kelowna, British Columbia [59915]
2820112	v53538734	Kelowna, British Columbia [59915]	2820131	v91443018	Kelowna, British Columbia [59915]
2820112	v53538735	Kelowna, British Columbia [59915]	2820131	v91443019	Kelowna, British Columbia [59915]
2820112	v53538736	Kelowna, British Columbia [59915]	2820131	v91443020	Kelowna, British Columbia [59915]
2820112	v53538737	Kelowna, British Columbia [59915]	2820131	v91443021	Kelowna, British Columbia [59915]
2820112	v53538738	Kelowna, British Columbia [59915]	2820131	v91443022	Kelowna, British Columbia [59915]
2820112	v53538739	Kelowna, British Columbia [59915]	2820131	v91443023	Kelowna, British Columbia [59915]
2820112	v53538740	Kelowna, British Columbia [59915]	2820131	v91443024	Kelowna, British Columbia [59915]
2820112	v53538741	Kelowna, British Columbia [59915]	2820131	v91443025	Kelowna, British Columbia [59915]
2820112	v53538742	Kelowna, British Columbia [59915]	2820131	v91443026	Kelowna, British Columbia [59915]
2820112	v53538743	Kelowna, British Columbia [59915]	2820131	v91443027	Kelowna, British Columbia [59915]
2820112	v53538744	Kelowna, British Columbia [59915]	2820131	v91443028	Kelowna, British Columbia [59915]
2820112	v53538745	Abbotsford-Mission, British Columbia [59932]	2820131	v91443029	Abbotsford-Mission, British Columbia [59932]
2820112	v53538746	Abbotsford-Mission, British Columbia [59932]	2820131	v91443030	Abbotsford-Mission, British Columbia [59932]
2820112	v53538747	Abbotsford-Mission, British Columbia [59932]	2820131	v91443031	Abbotsford-Mission, British Columbia [59932]
2820112	v53538748	Abbotsford-Mission, British Columbia [59932]	2820131	v91443032	Abbotsford-Mission, British Columbia [59932]
2820112	v53538749	Abbotsford-Mission, British Columbia [59932]	2820131	v91443033	Abbotsford-Mission, British Columbia [59932]
2820112	v53538750	Abbotsford-Mission, British Columbia [59932]	2820131	v91443034	Abbotsford-Mission, British Columbia [59932]
2820112	v53538751	Abbotsford-Mission, British Columbia [59932]	2820131	v91443035	Abbotsford-Mission, British Columbia [59932]
2820112	v53538752	Abbotsford-Mission, British Columbia [59932]	2820131	v91443036	Abbotsford-Mission, British Columbia [59932]
2820112	v53538753	Abbotsford-Mission, British Columbia [59932]	2820131	v91443037	Abbotsford-Mission, British Columbia [59932]
2820112	v53538754	Abbotsford-Mission, British Columbia [59932]	2820131	v91443038	Abbotsford-Mission, British Columbia [59932]
2820112	v53538755	Abbotsford-Mission, British Columbia [59932]	2820131	v91443039	Abbotsford-Mission, British Columbia [59932]
2820112	v53538756	Abbotsford-Mission, British Columbia [59932]	2820131	v91443040	Abbotsford-Mission, British Columbia [59932]
2820112	v53538757	Abbotsford-Mission, British Columbia [59932]	2820131	v91443041	Abbotsford-Mission, British Columbia [59932]
2820112	v53538758	Abbotsford-Mission, British Columbia [59932]	2820131	v91443042	Abbotsford-Mission, British Columbia [59932]
2820112	v53538759	Abbotsford-Mission, British Columbia [59932]	2820131	v91443043	Abbotsford-Mission, British Columbia [59932]
2820112	v53538760	Abbotsford-Mission, British Columbia [59932]	2820131	v91443044	Abbotsford-Mission, British Columbia [59932]
2820112	v53538761	Abbotsford-Mission, British Columbia [59932]	2820131	v91443045	Abbotsford-Mission, British Columbia [59932]
2820112	v53538762	Abbotsford-Mission, British Columbia [59932]	2820131	v91443046	Abbotsford-Mission, British Columbia [59932]
2820112	v53538763	Abbotsford-Mission, British Columbia [59932]	2820131	v91443047	Abbotsford-Mission, British Columbia [59932]
2820112	v53538764	Vancouver, British Columbia [59933]	2820131	v91443048	Vancouver, British Columbia [59933]
2820112	v53538765	Vancouver, British Columbia [59933]	2820131	v91443049	Vancouver, British Columbia [59933]
2820112	v53538766	Vancouver, British Columbia [59933]	2820131	v91443050	Vancouver, British Columbia [59933]
2820112	v53538767	Vancouver, British Columbia [59933]	2820131	v91443051	Vancouver, British Columbia [59933]
2820112	v53538768	Vancouver, British Columbia [59933]	2820131	v91443052	Vancouver, British Columbia [59933]
2820112	v53538769	Vancouver, British Columbia [59933]	2820131	v91443053	Vancouver, British Columbia [59933]
2820112	v53538770	Vancouver, British Columbia [59933]	2820131	v91443054	Vancouver, British Columbia [59933]
2820112	v53538771	Vancouver, British Columbia [59933]	2820131	v91443055	Vancouver, British Columbia [59933]
2820112	v53538772	Vancouver, British Columbia [59933]	2820131	v91443056	Vancouver, British Columbia [59933]
2820112	v53538773	Vancouver, British Columbia [59933]	2820131	v91443057	Vancouver, British Columbia [59933]
2820112	v53538774	Vancouver, British Columbia [59933]	2820131	v91443058	Vancouver, British Columbia [59933]
2820112	v53538775	Vancouver, British Columbia [59933]	2820131	v91443059	Vancouver, British Columbia [59933]
2820112	v53538776	Vancouver, British Columbia [59933]	2820131	v91443060	Vancouver, British Columbia [59933]
2820112	v53538777	Vancouver, British Columbia [59933]	2820131	v91443061	Vancouver, British Columbia [59933]
2820112	v53538778	Vancouver, British Columbia [59933]	2820131	v91443062	Vancouver, British Columbia [59933]
2820112	v53538779	Vancouver, British Columbia [59933]	2820131	v91443063	Vancouver, British Columbia [59933]
2820112	v53538780	Vancouver, British Columbia [59933]	2820131	v91443064	Vancouver, British Columbia [59933]
2820112	v53538781	Vancouver, British Columbia [59933]	2820131	v91443065	Vancouver, British Columbia [59933]
2820112	v53538782	Vancouver, British Columbia [59933]	2820131	v91443066	Vancouver, British Columbia [59933]
2820112	v53538783	Victoria, British Columbia [59935]	2820131	v91443067	Victoria, British Columbia [59935]
2820112	v53538784	Victoria, British Columbia [59935]	2820131	v91443068	Victoria, British Columbia [59935]
2820112	v53538785	Victoria, British Columbia [59935]	2820131	v91443069	Victoria, British Columbia [59935]
2820112	v53538786	Victoria, British Columbia [59935]	2820131	v91443070	Victoria, British Columbia [59935]
2820112	v53538787	Victoria, British Columbia [59935]	2820131	v91443071	Victoria, British Columbia [59935]
2820112	v53538788	Victoria, British Columbia [59935]	2820131	v91443072	Victoria, British Columbia [59935]
2820112	v53538789	Victoria, British Columbia [59935]	2820131	v91443073	Victoria, British Columbia [59935]
2820112	v53538790	Victoria, British Columbia [59935]	2820131	v91443074	Victoria, British Columbia [59935]
2820112	v53538791	Victoria, British Columbia [59935]	2820131	v91443075	Victoria, British Columbia [59935]
2820112	v53538792	Victoria, British Columbia [59935]	2820131	v91443076	Victoria, British Columbia [59935]
2820112	v53538793	Victoria, British Columbia [59935]	2820131	v91443077	Victoria, British Columbia [59935]
2820112	v53538794	Victoria, British Columbia [59935]	2820131	v91443078	Victoria, British Columbia [59935]
2820112	v53538795	Victoria, British Columbia [59935]	2820131	v91443079	Victoria, British Columbia [59935]
2820112	v53538796	Victoria, British Columbia [59935]	2820131	v91443080	Victoria, British Columbia [59935]
2820112	v53538797	Victoria, British Columbia [59935]	2820131	v91443081	Victoria, British Columbia [59935]
2820112	v53538798	Victoria, British Columbia [59935]	2820131	v91443082	Victoria, British Columbia [59935]
2820112	v53538799	Victoria, British Columbia [59935]	2820131	v91443083	Victoria, British Columbia [59935]
2820112	v53538800	Victoria, British Columbia [59935]	2820131	v91443084	Victoria, British Columbia [59935]
2820112	v53538801	Victoria, British Columbia [59935]	2820131	v91443085	Victoria, British Columbia [59935]

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Date modified:: 2025-05-23

Reporting Guide

Table of contents

Purpose of survey

Data-sharing agreements

Record linkages

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Purpose of survey

Data-sharing agreements

Record linkages

Reference period: 2010/2011 to 2014/2015

History and background

Changes in data collection

Definitions

The tables explained

Table 1: Expenditures

School boards and districts

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Ministry of education

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Other provincial/territorial departments or agencies

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Total education expenditures:

Table 2A and Table 2B: Number of students, by type of program, grade and sex / age and sex, school boards and districts

Table 3: Enrolments in official languages programs (headcounts)

Table 4: Enrolments by type of Aboriginal language program, by grade, school boards and districts (headcounts)

Table 5: Enrolments in programs for students with special needs

Table 6: Number of graduates, by type of program, age and sex, school boards and districts

Table 7: Educators in public and private schools (headcounts)

2013 to 2014 collection period

History and background

Changes in data collection

Definitions

The tables explained

Table 1: Expenditures

School boards and districts

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Ministry of education

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Other provincial departments or agencies

Educator remuneration:

Educator pension plans:

Other operating expenditures:

Capital expenditures:

Total education expenditures:

Table 2A and Table 2B: Enrolments by type of program, grade and sex, age and sex, school boards and districts (headcounts)

Table 3: Enrolments by type of official language programs (headcounts)

Table 4: Enrolments by type of Aboriginal language program, by grade, school boards and districts (headcounts)

Table 5: Enrolments in special needs education, by type of disability, type of class, school boards and districts (headcounts)

Table 6: Number of graduates by type of program, by age and sex, school boards and districts

Table 7: Educators in public and private schools (headcounts)

I. Introduction

II. Sampling methodological changes to the ICE survey under the IBSP

III. Conclusion

Notes

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Business activity

Reporting period information

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

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

Revenue

Expenses