StatCan WxT | Collaborative open source project led by the Government of Canada

Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

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

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

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

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

Legal name
Operating name (if applicable)

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

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

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

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

Operational
Not currently operational

Why is this business or organization not currently operational?

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

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

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

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

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

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

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

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

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

Description and examples

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

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

Main activity

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

Yes
No
- When did the main activity change? Date

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

How to search:

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

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

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

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

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

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

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

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

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

Perentage revenue by activity
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Revenue

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Revenue

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

Include:

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

Exclude:

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

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

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

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

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

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

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

f. Dividends
Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest
Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

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

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

**Revenue**
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

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

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

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

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

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

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

E-Commerce

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

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

Please report all amounts in thousands of Canadian dollars.

Total revenue

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

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

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

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

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

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

Total e-commerce revenue

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

Select all that apply.

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

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

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

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

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

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

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

Select all that apply.

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

Expenses

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Expenses

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

Include:

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

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

b. Employment costs and expenses

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

Include:

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

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

b2. Employee benefits
Include contributions to:

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

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

Include:

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

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

e. Professional and business fees
Include:

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

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

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

Include:

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

Exclude:

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

g. Office and computer related expenses
Include:

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

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

h. Telephone, Internet and other telecommunication
Include:

internet
telephone and telecommunications
cellular telephone
fax machine
pager.

i. Business taxes, licenses and permits
Include:

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

j. Royalties, franchise fees and memberships
Include:

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

Exclude Crown royalties

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

Include:

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

l. Rental and leasing
Include:

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

m. Repair and maintenance
Include:

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

n. Amortization and depreciation
Include:

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

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

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

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

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

q. Travel, meetings and conventions
Include:

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

r. Financial services
Include:

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

Exclude interest expenses (report at Interest expense).

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

Include:

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

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

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

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

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

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

Expenses
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

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

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

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

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

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

a. 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.

b. 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.

c. Bookeeping, 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.

d. 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.

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

f. Other sales of goods and services - specify
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 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.

Sales
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	CAN$ '000
Auditing and other assurance services
Taxation preparation and representation services
Bookkeeping, financial statement compilation, payroll services
Insolvency and receivership services
Management consulting services
Other
Total sales of goods and services

2. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

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.

Number

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

You reported your main activity as providing auditing and other assurance services, but you reported little or no revenues for this activity.

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

You reported your main activity as tax preparation and representation services, but you reported little or no revenues for this activity.

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

You reported your main activity as bookkeeping, financial statement compilation or payroll services, but you reported little or no revenues for this activity.

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

You have not reported any sales of auditing and other assurance services, but you did in the previous year.

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

The value for auditing and other assurance services $ ###### is significantly different than the $ ###### reported last reporting period.

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

You have not reported any sales of taxation preparation and representation services, but you did in the previous year.

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

The value for taxation preparation and representation services $ ###### is significantly different than the $ ###### reported last reporting period.

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

You have not reported any sales of bookkeeping, financial statement compilation or payroll services, but you did in the previous year.

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

The value for bookkeeping, financial statement compilation or payroll services $ ###### is significantly different than the $ ###### reported last reporting period.

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

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

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

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

Include sales to Crown corporations.

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

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

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

Include sales to foreign subsidiaries and affiliates.

Sales by type of client
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	Percentage
Clients in Canada — individuals and households
Clients in Canada — businesses
Clients in Canada — governments, not-for-profit organizations and public institutions
Clients outside of Canada
Total percentage

Sales by consumer location

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

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

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

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

Sales by consumer location
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

Changes or events

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Enter your comments

International Travel Survey: C.V.s for Total Spending Estimates - ITS Q4 2017

C.V. Results for ITS Q4 2017, Total Spending ($000,000)
Table summary
This table displays the results of C.V. Results for ITS Q4 2017, Total Spending ($000,000). The information is grouped by Province (appearing as row headers), Total Canadian Spending (000,000), Canadian Spending C.V., Total Visitor Spending (000,000), and Visitor Spending C.V. (appearing as column headers).
Province	Total Canadian Spending (000,000)	Canadian Spending C.V.	Total Visitor Spending (000,000)	Visitor Spending C.V.
Province	$	%	$	%
Newfoundland and Labrador	90	22.9	6	73.4
Prince Edward Island	6	48.3	3	0.0
Nova Scotia	119	12.5	102	12.3
New Brunswick	156	13.7	74	14.2
Quebec	1,401	3.9	631	5.2
Ontario	4,442	2.7	1,701	4.1
Manitoba	271	10.7	32	22.5
Saskatchewan	131	15.7	18	16.0
Alberta	1,221	5.6	183	8.7
British Columbia	1,926	3.0	1,041	4.1
Yukon	1	63.5	7	14.5
Canada	9,765	1.4	3797	2.3

Why do we conduct this survey?

This survey collects financial data from the Canadian Level IV air carriers. This information is used to determine if a carrier has reached the revenue threshold required to qualify for reporting Level III. The data are also used by various Government Departments for statistical and research purposes.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. The Canadian Transportation Agency has agreed to keep the data confidential and use them only for statistical purposes.

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

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

Business or organization and contact information

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

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

Legal Name
- The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
- Modifications to the legal name should only be done to correct a spelling error or typo.
- To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name (if applicable)
- The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal Name

Operating Name (if applicable)

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

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

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

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

Operational
Not currently operational
Why is this business or organization not currently operational?
- Seasonal operations
  - When did this business or organization close for the season?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
- Ceased operations
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?
    - Bankruptcy
    - Liquidation
    - Dissolution
    - Other - Specify the other reasons for ceased operations
- Sold operations
  - When was this business or organization sold?
    - Date
  - What is the legal name of the buyer?
- Amalgamated with other businesses or organizations
  - When did this business or organization amalgamate?
    - Date
  - What is the legal name of the resulting or continuing business or organization?
  - What are the legal names of the other amalgamated businesses or organizations?
- Temporarily inactive but will re-open
  - When did this business or organization become temporarily inactive?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
  - Why is this business or organization temporarily inactive?
- No longer operating due to other reasons
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?

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

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

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

Description and examples

This is the current main activity.
This is not the current main activity.
Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

Yes
When did the main activity change? Date
No

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

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

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

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

Yes, there are other activities.
No, that is the only significant activity.
Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

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

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Statement of Revenues, Annual - Statement 21 (IV)

1. For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?

Report all amounts in thousands of Canadian dollars.

Scheduled services
- Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
- Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
- Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
- Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)
Fixed wing
- Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.
Helicopter
- Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Total operating revenue
- Include revenue from air transportation services (for example, transportation of passengers, transportation of goods and other flight-related revenue [such as flying training, recreational flying and other specialty flying]) and all other sources.

CAPTION
	CAN$ '000
Operating revenue
Fixed wing services
Helicopter services
Total operating revenue

Changes and events that affected the business or organization

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Why do we conduct this survey?

This survey collects financial and operational data from the Canadian Level III air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

Record linkages

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

Data-sharing agreements

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

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

Business or organization and contact information

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

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

Legal Name
- The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
- Modifications to the legal name should only be done to correct a spelling error or typo.
- To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name (if applicable)
- The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal Name

Operating Name (if applicable)

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

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

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

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

Operational
Not currently operational
Why is this business or organization not currently operational?
- Seasonal operations
  - When did this business or organization close for the season?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
- Ceased operations
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?
    - Bankruptcy
    - Liquidation
    - Dissolution
    - Other - Specify the other reasons for ceased operations
- Sold operations
  - When was this business or organization sold?
    - Date
  - What is the legal name of the buyer?
- Amalgamated with other businesses or organizations
  - When did this business or organization amalgamate?
    - Date
  - What is the legal name of the resulting or continuing business or organization?
  - What are the legal names of the other amalgamated businesses or organizations?
- Temporarily inactive but will re-open
  - When did this business or organization become temporarily inactive?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
  - Why is this business or organization temporarily inactive?
- No longer operating due to other reasons
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?

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

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

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

Description and examples

This is the current main activity.
This is not the current main activity.
Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

Yes
When did the main activity change?
Date
No

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

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

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

Yes, there are other activities.
No, that is the only significant activity.
Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

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

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD , what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets
- Include:
  - cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  - current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.
All other financial assets - (Include investments and special funds.)
- Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment - (Include capital leases.)
- Include:
  - ground property and equipment (including flight equipment) owned and/or under capital leases;
  - the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  - the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.
Accumulated depreciation and amortization - property and equipment
- Include:
  - accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  - accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.
Non-operating property and equipment - (Include capital leases.)
- Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.
Accumulated depreciation and amortization - non-operating property and equipment
- Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
- Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
- The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities
- Include:
  - current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  - the current portion of long-term debt and the current obligations under capital leases;
  - air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  - salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.
Advances from associated companies and/or shareholders
- Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities - (Include capital leases.)
- Include:
  - the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  - long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.
Deferred income taxes
- Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
- Include:
  - deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  - provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock
- Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
- Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
- Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
- The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

CAPTION
	CAN$ '000
Financial assets
Current assets
All other financial assets
Property and equipment
Operating - property and equipment
Less accumulated depreciation and amortization
Non-operating property and equipment
Less accumulated depreciation and amortization
All other assets
Total assets
Liabilities and capital
Current liabilities
Advances from associated companies and/or shareholders
Long-term debt and other non-current liabilities
Deferred incomes taxes
All other liabilities
Shareholders' equity
Capital stock
Retained earnings
All other items
Total liabilities and capital

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

The total liabilities and capital $ ###### does not equal the total assets $ ###### reported in the financial assets section.

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (III)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Operating revenue

Scheduled services
- Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
- Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
- Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
- Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)
Passenger revenue
- Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
- Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight - related revenue
- Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
- Include subsidies and revenue earned from all other sources.
Total operating revenue
- The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

CAPTION
	CAN$ '000
Operating revenue
Scheduled services - passenger revenue
Scheduled services - goods revenue
Charter services - passenger revenue
Charter services - goods revenue
All other flight - related revenue
All other revenue
Total operating revenue

2. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses

Maintenance - ground property and equipment
- Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
Aircraft operations
- Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.
- Include:
  - the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
  - expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
  - airport landing fees paid both in Canada and outside of Canada;
  - navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
  - expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
  - expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or short-term lease agreements;
  - all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.
Maintenance - flight equipment
- Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
General administration
- Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
- Include:
  - the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
  - expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
  - expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
  - all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
  - general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  - expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  - staff reduction expenses.
Depreciation
- Include:
  - provisions for the depreciation of ground property and equipment (including flight equipment);
  - all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
  - charges for the amortization of capitalized development and other intangible assets.
All other expenses
- Include any and all miscellaneous operating expenses not reported elsewhere.
Total operating expenses
- The sum of the previous six expense items.

CAPTION
	CAN$ '000
Operating expenses
Maintenance - ground property and equipment
Aircraft operations
Maintenance - flight equipment
General administration
Depreciation
All other expenses
Total operating expenses

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

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

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (III)

3. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)
- Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income
- Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
- Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
- Include:
  - capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  - gains or losses made on investments in securities;
  - net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.
- Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
- The sum of the previous three income or expense items.
Provision for income taxes
- Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
- Net operating income plus net non-operating income less the provision for income taxes.

CAPTION
	CAN$ '000
Operating income
Net operating income (a loss should be a negative number)
Non-operating income/expenses
Interest and discount income
Interest expenses
All other net non-operating income (enter a negative number for a loss)
Net non-operating income (a loss should be a negative number)
Provision for income taxes
Net income (a loss should be a negative number)

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

The reported value for the net non-operative income $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

Statement of Revenues and Expenses, Annual - Statement 21 (III)

4. For the reporting period ending YYYY-MM-DD , please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed
- Include fuel used in both turboprop and jet aircraft.
- Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
- Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
Gasoline consumed
- Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
- Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
- Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
- The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
- The sum of the quantities and expenses reported in the previous three items.

CAPTION
	Quantity - Litres (L)	Expenses CAN$ '000
Fuel and oil consumed
Turbo fuel consumed (litres)
Gasoline consumed (litres)
All other fuel and oil consumed (litres)
Total fuel and oil consumed (litres)

5. For the reporting period ending YYYY-MM-DD , please provide the details of this business's employment.

Employment

Average number of employees
- Refers to the average number of people employed for each of the six categories of personnel.
- Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
- Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
- Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Total employees
- The sum of the number and the wages and salaries expenses for the six categories of personnel.

CAPTION
	Average number of employees	Wages and salaries expenses CAN$ '000
Employment
Pilots and co-pilots
Other flight personnel
General management and administration employees
Maintenance personnel
Aircraft and traffic servicing personnel
All other employees
Total employees

6. For the reporting period ending YYYY-MM-DD , please provide the distribution of this business's revenue and expenses by area of operation.

Revenue and expenses by area of operation

Passenger revenue
- Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
- Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
- Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

CAPTION
	Passenger revenue CAN$ '000	Goods revenue CAN$ '000	Employee wages and salaries CAN$ '000
Area of operation
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Outside Canada
Total

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

The reported value for the total fuel and oil consumed $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

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

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

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

1. For the calendar year ending in December 2017 , please provide the details of this business's scheduled services by sector of operation.

Scheduled services - operating statistics
Include fixed wing and helicopter services.

Sector of operation
- Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.
Domestic
- Includes operations between points in Canada.
Transborder (Canada-US)
- Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).
Other international
- Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing
- Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.
Helicopter
- Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Scheduled services
- Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Enplaned passengers
- Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
- 1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
- Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

CAPTION
	Domestic	Transborder (Canada-US)	Other international	Total
Scheduled services - operating statistics
Number of enplaned passengers
Number of passenger-kilometres
Number of hours flown
Enplaned goods (kilograms)
Goods tonne-kilometres (tonne-kilometres)

2. For the calendar year ending in December 2017 , what was the distribution by sector of the operating revenue for scheduled services?

Report all amounts in thousands of Canadian dollars.

Scheduled services - revenue
- Include fixed wing and helicopter services.
Passenger revenue
- Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
- Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

CAPTION
	Domestic	Transborder (Canada-US)	Other international	Total
Scheduled services - revenue
Passenger revenue
Goods revenue

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

The reported value for the total number of enplaned passengers $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

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

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

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

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

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

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

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

1. For the calendar year ending in December 2017 , please provide the details of this business's charter services by sector of operation.

Charter services - operating statistics
Include fixed wing and helicopter services.

Sector of operation
- Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.
Domestic
- Includes operations between points in Canada.
Transborder (Canada-US)
- Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).
Other international
- Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing
- Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.
Helicopter
- Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Charter services
- Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
- Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
- Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)
Enplaned passengers
- Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
- 1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
- Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

CAPTION
	Domestic	Transborder (Canada-US)	Other international	Total
Charter services - operating statistics
Number of enplaned passengers
Number of passenger-kilometres
Number of hours flown
Enplaned goods (kilograms)
Goods tonne-kilometres (tonne-kilometres)

2. For the calendar year ending in December 2017 , what was the distribution by sector of the operating revenue for charter services?

Report all amounts in thousands of Canadian dollars.

Charter services - revenue
- Include fixed wing and helicopter services.
Passenger revenue
- Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
- Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

CAPTION
	Domestic	Transborder (Canada-US)	Other international	Total
Charter services - revenue
Passenger revenue
Goods revenue

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

The reported value for the total number of enplaned passengers $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

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

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

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

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

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

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

Changes and events that affected the business or organization

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Why do we conduct this survey?

This survey collects financial data from the Canadian Level II air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

Record linkages

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

Data-sharing agreements

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

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

Business or organization and contact information

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

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

Legal Name
- The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
- Modifications to the legal name should only be done to correct a spelling error or typo.
- To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name (if applicable)
- The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal Name

Operating Name (if applicable)

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

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

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

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

Operational
Not currently operational
Why is this business or organization not currently operational?
- Seasonal operations
  - When did this business or organization close for the season?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
- Ceased operations
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?
    - Bankruptcy
    - Liquidation
    - Dissolution
    - Other - Specify the other reasons for ceased operations
- Sold operations
  - When was this business or organization sold?
    - Date
  - What is the legal name of the buyer?
- Amalgamated with other businesses or organizations
  - When did this business or organization amalgamate?
    - Date
  - What is the legal name of the resulting or continuing business or organization?
  - What are the legal names of the other amalgamated businesses or organizations?
- Temporarily inactive but will re-open
  - When did this business or organization become temporarily inactive?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
  - Why is this business or organization temporarily inactive?
- No longer operating due to other reasons
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?

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

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

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

Description and examples

This is the current main activity.
This is not the current main activity.
Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

Yes
When did the main activity change?
Date
No

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

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

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

Yes, there are other activities.
No, that is the only significant activity.
Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

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

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD , what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Financial assets
Current assets
All other financial assets
Property and equipment
Operating - property and equipment
Less accumulated depreciation and amortization
Non-operating property and equipment
Less accumulated depreciation and amortization
All other assets
Total assets
Liabilities and capital
Operating - property and equipment
Less accumulated depreciation and amortization
Non-operating property and equipment
Less accumulated depreciation and amortization
All other assets
Shareholders' equity
Capital stock
Retained earnings
All other items
Total liabilities and capital

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services
- Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
- Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
- Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
- Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)
Passenger revenue
- Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
- Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
- Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
- Include subsidies and revenue earned from all other sources.
Total operating revenue
- The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

CAPTION
	CAN$ '000
Operating revenue
Scheduled services - passenger revenue
Scheduled services - goods revenue
Charter services - passenger revenue
Charter services - goods revenue
All other flight - related revenue
All other revenue
Total operating revenue

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits
- Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
- Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
- Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
- The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits
- Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
- Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
- Include throughput charges, non-refundable duties and taxes.
Landing fees
- Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
- Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
- Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
- Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or short-term lease agreements.
All other aircraft operation expenses
- Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expenses
- The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits
- Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
- Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
- Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
- Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
- The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Passenger food and supplies
- Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
- Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
- Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
- The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to ground personnel;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Purchased services
- Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
- Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
- The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other promotion and sales expenses
- Include:
  - passenger and cargo commission expenses;
  - the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.
Total promotion and sales expenses
- The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment
- Include:
  - provisions for the depreciation of flight equipment only;
  - all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.
All other depreciation
- Include:
  - provisions for the depreciation of all non-flight ground and property equipment;
  - all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  - charges for the amortization of capitalized development and other intangible assets.
Total depreciation
- The sum of the previous two expense items.

Operating expenses - All other expenses
Include general administration.

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
- Exclude all amounts reported in the previous six wages, salaries and benefits categories.
- All other expenses
- Include:
  - all operating expenses and general administration expenses not reported elsewhere;
  - expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  - expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  - all miscellaneous operating expenses not covered elsewhere;
  - staff reduction expenses.
Total other expenses
- The sum of the previous two expense items.
Total operating expenses
- The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

CAPTION
	CAN$ '000
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
All other maintenance - ground property and equipment expenses
Total maintenance - ground property and equipment expenses
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Aircraft fuel and oil
Landing fees
Navigation fees
Aircraft insurance
Aircraft rental
All other aircraft operations expenses
Total aircraft operations expenses
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Materials and supplies
Purchased repair services
All other maintenance - flight equipment expenses
Total maintenance - flight equipment expenses
Operating expenses - In-flight service
Employee wages, salaries and benefits
Passenger food and supplies
Passenger liability insurance
All other in-flight service expenses
Total in-flight service expenses
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Purchased services
All other aircraft and traffic servicing expenses
Total aircraft and traffic servicing expenses
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
All other promotion and sales expenses
Total promotion and sales expenses
Operating expenses - Depreciation
Depreciation - flight equipment
All other depreciation
Total depreciation
Operating expenses - All other expenses
Employee wages, salaries and benefits
All other expenses
Total other expenses
Total operating expenses

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)
- Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income
- Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
- Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
- Include:
  - capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  - gains or losses made on investments in securities;
  - net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.
- Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
- The sum of the previous three income or expense items.
Provision for income taxes
- Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
- Net operating income plus net non-operating income less the provision for income taxes.

CAPTION
	CAN$ '000
Operating income
Net operating income (a loss should be a negative number)
Non-operating income/expenses
Interest and discount income
Interest expenses
All other net non-operating income (enter a negative number for a loss)
Net non-operating income (a loss should be a negative number)
Provision for income taxes
Net income (a loss should be a negative number)

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The reported value for the net non-operative income $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD , please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed
- Include fuel used in both turboprop and jet aircraft.
- Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
- Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
- Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
- The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
- The sum of the quantities and expenses reported in the previous two items.

CAPTION
	Quantity - Litres (L)	Expenses CAN$ '000
Fuel and oil consumed
Turbo fuel consumed (litres)
All other fuel and oil consumed (litres)
Total fuel and oil consumed (litres)

5. For the reporting period ending YYYY-MM-DD , please provide the details of this business's employment.

Employment

Average number of employees
- Refers to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
- Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
- Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Total employees
- The sum of the number and the wages and salaries expenses for the six categories of personnel.

CAPTION
	Average number of employees	Wages and salaries expenses CAN$ '000
Employment
Pilots and co-pilots
Other flight personnel
General management and administration employees
Maintenance personnel
Aircraft and traffic servicing personnel
All other employees
Total employees

6. For the reporting period ending YYYY-MM-DD , please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue
- Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
- Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
- Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

CAPTION
	Passenger revenue CAN$ '000	Goods revenue CAN$ '000	Employee wages and salaries CAN$ '000
Area of operation
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Outside Canada
Total

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The reported value for the total fuel and oil consumed $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

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

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

Changes and events that affected the business or organization

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Why do we conduct this survey?

This survey collects financial data from the Canadian Level I air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

Record linkages

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

Data-sharing agreements

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

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

Business or organization and contact information

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

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

Legal Name
- The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
- Modifications to the legal name should only be done to correct a spelling error or typo.
- To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name (if applicable)
- The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal Name

Operating Name (if applicable)

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

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

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

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

Operational
Not currently operational
Why is this business or organization not currently operational?
- Seasonal operations
  - When did this business or organization close for the season?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
- Ceased operations
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?
    - Bankruptcy
    - Liquidation
    - Dissolution
    - Other - Specify the other reasons for ceased operations
- Sold operations
  - When was this business or organization sold?
    - Date
  - What is the legal name of the buyer?
- Amalgamated with other businesses or organizations
  - When did this business or organization amalgamate?
    - Date
  - What is the legal name of the resulting or continuing business or organization?
  - What are the legal names of the other amalgamated businesses or organizations?
- Temporarily inactive but will re-open
  - When did this business or organization become temporarily inactive?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
  - Why is this business or organization temporarily inactive?
- No longer operating due to other reasons
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?

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

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

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

Description and examples

This is the current main activity.
This is not the current main activity.
Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

Yes
When did the main activity change?
Date
No

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

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

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

Yes, there are other activities.
No, that is the only significant activity.
Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

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

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (I)

1. For the reporting period ending YYYY-MM-DD , what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets
- Include:
  - cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  - current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.
All other financial assets - (Include investments and special funds.)
- Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment - (Include capital leases.)
- Include:
  - flight equipment owned and/or under capital leases;
  - the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.
Accumulated depreciation and amortization - flight equipment
- Include:
  - accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
  - accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.
Operating - ground property and equipment - (Include capital leases.)
- Include:
  - ground property and equipment owned and/or under capital leases;
  - the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.
Accumulated depreciation and amortization - ground property and equipment
- Include:
  - accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
  - accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.
Non-operating property and equipment - (Include capital leases.)
- Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.
Accumulated depreciation and amortization - non-operating property and equipment
- Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
- Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
- The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities
- Include:
  - current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  - the current portion of long-term debt and the current obligations under capital leases;
  - air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  - salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.
Advances from associated companies and/or shareholders
- Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities - (Include capital leases.)
- Include
  - the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  - long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.
Deferred income taxes
- Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
- Include:
  - deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  - provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock
- Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
- Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
- Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
- The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

CAPTION
	CAN$ '000
Financial assets
Current assets
All other financial assets
Property and equipment
Operating - flight equipment
Less accumulated depreciation and amortization
Operating - ground property and equipment
Less accumulated depreciation and amortization
Non-operating property and equipment
Less accumulated depreciation and amortization
All other assets
Total assets
Liabilities and capital
Current liabilities
Advances from associated companies and/or shareholders
Long-term debt and other non-current liabilities
Deferred incomes taxes
All other liabilities
Shareholders' equity
Capital stock
Retained earnings
All other items
Total liabilities and capital

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

The total liabilities and capital $ ###### does not equal the total assets $ ###### reported in the financial assets section.

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

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services
- Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
- Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
  - Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
  - Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)
Passenger revenue
- Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
- Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
- Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
- Include subsidies and revenue earned from all other sources.
Total operating revenue
- The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

CAPTION
	CAN$ '000
Operating revenue
Scheduled services - passenger revenue
Scheduled services - goods revenue
Charter services - passenger revenue
Charter services - goods revenue
All other flight - related revenue
All other revenue
Total operating revenue

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits
- Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
- Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
- Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
- The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits
- Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
- Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
- Include throughput charges, non-refundable duties and taxes.
Landing fees
- Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
- Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
- Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
- Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or short-term lease agreements.
All other aircraft operation expenses
- Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expenses
- The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits
- Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
- Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
- Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
- Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
- Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
- The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Passenger food and supplies
- Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
- Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
- Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
- The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to ground personnel;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Purchased services
- Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
- Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
- The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other promotion and sales expenses
- Include:
  - passenger and cargo commission expenses;
  - the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.
Total promotion and sales expenses
- The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment
- Include:
  - provisions for the depreciation of flight equipment only;
  - all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.
All other depreciation
- Include:
  - provisions for the depreciation of all non-flight ground and property equipment;
  - all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  - charges for the amortization of capitalized development and other intangible assets.
Total depreciation
- The sum of the previous two expense items.
Operating expenses - All other expenses
- Include general administration.
Employee wages, salaries and benefits
- Include:
  - the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  - benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
- Exclude all amounts reported in the previous six wages, salaries and benefits categories.
All other expenses
- Include:
  - all operating expenses and general administration expenses not reported elsewhere;
  - expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  - expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  - all miscellaneous operating expenses not covered elsewhere;
  - staff reduction expenses.
Total other expenses
- The sum of the previous two expense items.
Total operating expenses
- The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

CAPTION
	CAN$ '000
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
All other maintenance - ground property and equipment expenses
Total maintenance - ground property and equipment expenses
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Aircraft fuel and oil
Landing fees
Navigation fees
Aircraft insurance
Aircraft rental
All other aircraft operations expenses
Total aircraft operations expenses
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Materials and supplies
Purchased repair services
All other maintenance - flight equipment expenses
Total maintenance - flight equipment expenses
Operating expenses - In-flight service
Employee wages, salaries and benefits
Passenger food and supplies
Passenger liability insurance
All other in-flight service expenses
Total in-flight service expenses
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Purchased services
All other aircraft and traffic servicing expenses
Total aircraft and traffic servicing expenses
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
All other promotion and sales expenses
Total promotion and sales expenses
Operating expenses - Depreciation
Depreciation - flight equipment
All other depreciation
Total depreciation
Operating expenses - All other expenses
Employee wages, salaries and benefits
All other expenses
Total other expenses
Total operating expenses

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

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

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)
- Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income
- Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
- Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
- Include:
  - capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  - gains or losses made on investments in securities;
  - net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.
- Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
- The sum of the previous three income or expense items.
Provision for income taxes
- Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
- Net operating income plus net non-operating income less the provision for income taxes.

CAPTION
	CAN$ '000
Operating income
Net operating income (a loss should be a negative number)
Non-operating income/expenses
Interest and discount income
Interest expenses
All other net non-operating income (enter a negative number for a loss)
Net non-operating income (a loss should be a negative number)
Provision for income taxes
Net income (a loss should be a negative number)

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

The reported value for the net non-operative income $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD , please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed
- Include fuel used in both turboprop and jet aircraft.
- Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
- Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
- Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
- The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
- Conversion factor
  - To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
- The sum of the quantities and expenses reported in the previous two items.

CAPTION
	Quantity - Litres (L)	Expenses CAN$ '000
Fuel and oil consumed
Turbo fuel consumed (litres)
All other fuel and oil consumed (litres)
Total fuel and oil consumed (litres)

5. For the reporting period ending YYYY-MM-DD , please provide the details of this business's employment.

Employment

Average number of employees
- Refers to the average number of people employed for each of the six categories of personnel.
- Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
- Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
- Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Total employees
- The sum of the number and the wages and salaries expenses for the six categories of personnel.

CAPTION
	Average number of employees	Wages and salaries expenses CAN$ '000
Employment
Pilots and co-pilots
Other flight personnel
General management and administration employees
Maintenance personnel
Aircraft and traffic servicing personnel
All other employees
Total employees

6. For the reporting period ending YYYY-MM-DD , please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue
- Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
- Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
- Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

CAPTION
	Passenger revenue CAN$ '000	Goods revenue CAN$ '000	Employee wages and salaries CAN$ '000
Area of operation
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Outside Canada
Total

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

The reported value for the total fuel and oil consumed $ ###### is significantly different than the $ ###### reported in the last reporting period.

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

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

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

Changes and events that affected the business or organization

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Why do we conduct this survey?

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

Record linkages

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

Data-sharing agreements

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.

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

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

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut as well as with the Newfoundland and Labrador Department of Transportation and Works, the ministère des Transports du Québec, and the Ontario Ministry of Transportation.

There is also a Section 12 agreement with Transport Canada. Federally-regulated carriers under the authority of the Canada Transportation Act (CTA) and pursuant to the Transportation Information Regulations do not have the right to object to sharing their information with Transport Canada. Carriers which are not federally regulated may object to sharing their information with Transport Canada by writing to the Chief Statistician. Transport Canada will use the information obtained from federally-regulated carriers in accordance with the provisions of the CTA and Regulations.

Statistics Canada will also share your information under Section 12 of the Statistics Act with Infrastructure Canada, unless you refuse.

Business or organization and contact information

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

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

Legal Name
- The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
- Modifications to the legal name should only be done to correct a spelling error or typo.
- To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name (if applicable)
- The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal Name

Operating Name (if applicable)

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

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

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

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

Operational
Not currently operational
Why is this business or organization not currently operational?
- Seasonal operations
  - When did this business or organization close for the season?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
- Ceased operations
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?
    - Bankruptcy
    - Liquidation
    - Dissolution
    - Other - Specify the other reasons for ceased operations
- Sold operations
  - When was this business or organization sold?
    - Date
  - What is the legal name of the buyer?
- Amalgamated with other businesses or organizations
  - When did this business or organization amalgamate?
    - Date
  - What is the legal name of the resulting or continuing business or organization?
  - What are the legal names of the other amalgamated businesses or organizations?
- Temporarily inactive but will re-open
  - When did this business or organization become temporarily inactive?
    - Date
  - When does this business or organization expect to resume operations?
    - Date
  - Why is this business or organization temporarily inactive?
- No longer operating due to other reasons
  - When did this business or organization cease operations?
    - Date
  - Why did this business or organization cease operations?

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

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

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

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

Description and examples

This is the current main activity.
This is not the current main activity.
Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

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

Yes
When did the main activity change?
Date
No

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

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

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

Yes, there are other activities.
No, that is the only significant activity.
Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

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

Reporting period information

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

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

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

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

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

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

Fiscal Year Start date

Fiscal Year-End date

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

Select all that apply.

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

Details on this business entity # reported

The following questions ask for details on each business entity that is being reported for your fiscal period. For this business entity, please verify the address and provide the requested details.

1. Please verify the business entity's address and correct where needed.

Legal name:
Address (number and street):
City:
Province or territory:
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Nova Scotia
- Northwest Territories
- Nunavut
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
- Yukon Territory
Postal Code:

2. Was this business entity operational for the full-year?

Yes, full-year operation
No, part-year operation OR non-operational

3. Statistics Canada reviews all feedback. We invite your comments pertaining to this business entity.

4. What were this business entity's part-year start and end dates?

Part-Year Operation Start Date:
Part-Year Operation End Date:

5. What was the reason(s) for part-year operation?

Select all that apply.

Seasonal operations
New business entity
Change of fiscal year
Change of ownership
Ceased operations
Temporarily inactive
Moved
Other reason for part-year operation - specify

Details on this business's additional entity

6. Were there any other business entities not listed that were reported for during the reporting period?

Yes
How many business entities?
No

Details on this business's additional entity # reported

7. Please provide the requested detail for each additional business entity

Legal name:
Address (number and street):
City:
Province or territory:
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Nova Scotia
- Northwest Territories
- Nunavut
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
- Yukon Territory
Postal code:

8. Was this business entity operational for the full-year?

Yes, full-year operation
No, part-year operation OR non-operational

9. Statistics Canada reviews all feedback. We invite your comments pertaining to this business entity.

10. What were this business entity's part-year start and end dates?

Part-Year Operation Start Date:
Part-Year Operation End Date:

11. What was the reason(s) for part-year operation?

Select all that apply.

Seasonal operations
New business entity
Change of fiscal year
Change of ownership
Ceased operations
Temporarily inactive
Moved
Other reason for part-year operation - specify

Urban Transit Services Contracted Out

1. Is this business a municipal government, urban transit property or government agency involved in urban transit operations?

Exclude private companies.

2. Did this business contract out or arrange contracts for some or all of its urban transit services with private companies?

Include services for persons with disabilities or the elderly.

Yes
How many contractors?
No

3. Please indicate the name of all contractors and the total amount of each contract.

CAPTION
	Contractor name	Amount of contract CAN$ '000
Contractor 1
Contractor 2
Contractor 3
Contractor 4
Contractor 5
Contractor 6
Contractor 7
Contractor 8
Contractor 9
Contractor 10
Contractor 11
Contractor 12
Contractor 13
Contractor 14
Contractor 15
Contractor 16
Contractor 17
Contractor 18
Contractor 19
Contractor 20
Contractor 21
Contractor 22
Contractor 23
Contractor 24
Contractor 25
Contractor 26
Contractor 27
Contractor 28
Contractor 29
Contractor 30
Contractor 31
Contractor 32
Contractor 33
Contractor 34
Contractor 35
Contractor 36
Contractor 37
Contractor 38
Contractor39
Contractor 40
Contractor 41
Contractor 42
Contractor 43
Contractor 44
Contractor 45
Contractor 46
Contractor 47
Contractor 48
Contractor 49
Contractor 50
Contractor 51
Contractor 52
Contractor 53
Contractor 54
Contractor 55
Contractor 56
Contractor 57
Contractor 58
Contractor 59
Contractor 60
Contractor 61
Contractor 62
Contractor 63
Contractor 64
Contractor 65
Contractor 66
Contractor 67
Contractor 68
Contractor 69
Contractor 70
Contractor 71
Contractor 72
Contractor 73
Contractor 74
Contractor 75
Total amount of contracts

4. Did this business contract out 100% of its urban transit services?

Passenger bus and urban transit activities

5. For your fiscal period, did you generate revenue from any of the following bus activities: urban transit or commuter services, para-transit, charter bus services, scheduled intercity services, school bus services, local sightseeing services, bus parcel express, shuttle or other passenger bus services?

Financial Data

6. For your fiscal period, please select all applicable geographic regions in which this business generated revenue.

Select all that apply.

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

Revenue

7. For your fiscal period, please provide the breakdown of this business's revenue for the following categories of service.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue
Non-operating revenue
Capital funding
Other non-operating revenue
Total non-operating revenue
Total revenue

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

You reported total operating revenue in the previous year, but you did not report any revenue this year

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

8. For Newfoundland and Labrador, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Newfoundland and Labrador

9. For Prince Edward Island, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Prince Edward Island

10. For Nova Scotia, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Nova Scotia

11. For New Brunswick, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for New Brunswick

12. For Quebec, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Quebec

13. For Ontario, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Ontario

14. For Manitoba, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Manitoba

15. For Saskatchewan, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Saskatchewan

16. For Alberta, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Alberta

17. For British Columbia, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for British Columbia

18. For Yukon, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Yukon

19. For Northwest Territories, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Northwest Territories

20. For Nunavut, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for Nunavut

21. For United States or other countries, please provide the breakdown of this business's operating revenue for the following categories of service for your fiscal period.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Operating revenue
Urban transit and commuter services
Charter bus services
Scheduled intercity services
School bus services
Local sightseeing services
Bus parcel express
Shuttle and other passenger bus services
Other operating revenue
Operating funding
Total operating revenue for United States or other countries

Expenses

22. For your fiscal period, please select all applicable geographic regions in which this business generated expenses.

Select all that apply.

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

23. For your fiscal period, please provide the breakdown of this business's expenses for the following categories.

Please report in thousands of Canadian dollars.

CAPTION
	CAN$ '000
Human resources expenses
Wages and salaries - drivers
Wages and salaries - mechanics
Wages and salaries - other
Amount paid under contract to another company to provide drivers, mechanics and other labour
Benefits - all employees
Other human resources expenses
Total human resources expenses
Vehicle energy expenses
Diesel fuel expenses - including taxes
Electrical traction power - including taxes
Other vehicle fuel and energy expenses - including taxes
Total vehicle energy expenses
Vehicle maintenance expenses
Vehicle parts and shop supplies
Purchased repairs to vehicles
Other vehicle maintenance expenses
Total vehicle maintenance expenses
Other operating expenses
Annual depreciation - on vehicles, buildings and equipment
Other operating expenses
Total other operating expenses
Total operating expenses
Non-operating expenses
Total expenses

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

You reported an amount for total operating expenses in the previous year, but you did not report any this year

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

24. For Newfoundland and Labrador, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Newfoundland and Labrador

25. For Prince Edward Island, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Prince Edward Island

26. For Nova Scotia, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Nova Scotia

27. For New Brunswick, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for New Brunswick

28. For Quebec, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Quebec

29. For Ontario, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Ontario

30. For Manitoba, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Manitoba

31. For Saskatchewan, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Saskatchewan

32. For Alberta, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Alberta

33. For British Columbia, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for British Columbia

34. For Yukon, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Yukon

35. For Northwest Territories, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Northwest Territories

36. For Nunavut, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for Nunavut

37. For United States or other countries, please provide the breakdown of this business's operating expenses for the following categories for your fiscal period.

CAPTION
	CAN$ '000
Expenses
Total human resources expenses
Total vehicle energy expenses
Total vehicle maintenance expenses
Total other operating expenses
Total for United States or other countries

Capital expenditures

38. For your fiscal period, what were this business's capital expenditures?

CAPTION
	CAN$ '000
Capital expenditures
Amount spent to purchase buses and other rolling stock
Other capital expenditures
Total capital expenditures

Assets, liabilities and owner's equity

39. For your fiscal period, what were this business's assets, liabilities and owner's equity?

CAPTION
	CAN$ '000
Assets
Current assets
Capital assets
Accumulated depreciation of buses and other rolling stock
Net book value of capital assets
Other non-current assets including goodwill
Total assets
Liabilities and owner's equity
Current liabilities
Long term debt
Other non-current liabilities
Total liabilities
Total owner's equity
Total liabilities and owner's equity

Employment Information

40. For your fiscal period, please provide the requested detail below related to the employees for this business.

CAPTION
	Number of employees who worked at least 30 hours per week	Number of employees who worked between 20 and 29 hours per week	Number of 'hours' for employees who worked 20 hours or less per week
Drivers
Mechanics
All other employees
Total

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

You reported number of employees who worked at least 30 hours per week in the previous year, but you did not report any employee this year.

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

You reported number of employees who worked between 20 and 29 hours per week in the previous year, but you did not report any employee this year.

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

Vehicles, distance driven and maintenance cost

41. For your fiscal period, please provide the requested detail below related to the vehicles for this business.

If precise numbers are not available, please provide your best estimate.
Vehicle maintenance expenses percentages should be based on the total reported in the expense section.

CAPTION
	Number of vehicles in fleet	Total distance driven in kilometres	Percentage of vehicle maintenance expenses
Motor coaches
School buses
Urban transit buses
All other rolling stock
Total

42. What percentage of this business's fleet is equipped for persons with disabilities?

Percentage of this business's fleet equipped for persons with disabilities:

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

You reported a number of vehicles in fleet in the previous year, but you did not report an amount this year.

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

Number of passengers

43. For your fiscal period, please provide the number of passengers for each of the following services only.

CAPTION
	Number of passengers
Urban transit services
Commuter services
Para transit services
Scheduled intercity services
Total number of passengers using urban, commuter, para or intercity services

Fuel and energy consumed

44. For your fiscal period, how much of each of the following types of energy sources did this business use during the year?

CAPTION
	Volume
Fuel types (in litres)
Diesel
Gasoline
Other fuel
Total fuel volume in litres
Electricity (in kilowatts)
Electricity for electrical traction power for vehicles only

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

You reported total fuel volume in litres in the previous year, but you did not report any fuel this year.

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

Changes or events

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

Select all that apply.

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

Contact person

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

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

Hours
Minutes

2. We invite your comments about this questionnaire.

Enter your comments

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 Annual Civil Aviation survey – Level IV. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

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

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

Help Line: 1-800-972-9692

Table of contents

Business or organization and contact information
Statement of Revenues, Annual - Statement 21 (IV)

Business or organization and contact information

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

1. Legal name and Operating name

Legal Name

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

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

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

Operating Name

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

2. Designated contact person

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

3. Current operational status

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

4. Main activity

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

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

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

Statement of Revenues and Expenses, Annual – Statement 21 (IV)

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. This document can be found at TP 8880 - Starting A Commercial Air Service or at Starting a Commercial Air Service [pdf].)

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Total operating revenue

Include revenue from air transportation services (for example, transportation of passengers, transportation of goods and other flight-related revenue [such as flying training, recreational flying and other specialty flying]) and all other sources.

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 Annual Civil Aviation Survey – Level III. 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

Table of contents

Business or organization and contact information
Balance Sheet, Annual - Statement 20 (II, III)
Statement of Revenues and Expenses, Annual - Statement 21 (III)
Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)
Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

Business or organization and contact information

1. Legal name and Operating name

Legal Name

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

Operating Name

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

2. Designated contact person

3. Current operational status

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

4. Main activity

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

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

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

Balance Sheet, Annual – Statement 20 (II, III)

Financial assets

Current assets

Include:

cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

ground property and equipment (including flight equipment) owned and/or under capital leases;
the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
the current portion of long-term debt and the current obligations under capital leases;
air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual – Statement 21 (III)

Operating revenue

Scheduled services

Charter services

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. This document can be found at http://www.tc.gc.ca/eng/civilaviation/publications/tp8880-menu-5178.htm or at http://www.tc.gc.ca/Publications/en/tp8880/pdf/hr/tp8880e.pdf.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight - related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources.

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
airport landing fees paid both in Canada and outside of Canada;
navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or short-term lease agreements;
all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
staff reduction expenses.

Depreciation

Include:

provisions for the depreciation of ground property and equipment (including flight equipment);
all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
gains or losses made on investments in securities;
net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.

Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

Employment

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Scheduled Services, Revenue Operating Statistics, Annual – Statement 10 (III)

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Helicopter

Scheduled services

Enplaned passengers

Refers to revenue passengers¹ who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

¹Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B

Number of passengers = 5

Distance between points (km) = 161

Passenger-kilometres = 805

Flight stage B to C

Number of passengers = 4

Distance between points (km) = 322

Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B

Tonnes of goods = 5

Distance between points (km) = 161

Goods tonne-kilometres = 805

Flight stage B to C

Tonnes of goods = 4

Distance between points (km) = 322

Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

Charter Services, Revenue Operating Statistics, Annual – Statement 12 (III)

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Helicopter

Charter services

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. This document can be found at http://www.tc.gc.ca/eng/civilaviation/publications/tp8880-menu-5178.htm or at http://www.tc.gc.ca/Publications/en/tp8880/pdf/hr/tp8880e.pdf.)

Enplaned passengers

Refers to revenue passengers¹ who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

Passenger-kilometres

Let's take an example with two flight stages, where:

Flight stage A to B

Number of passengers = 5

Distance between points (km) = 161

Passenger-kilometres = 805

Flight stage B to C

Number of passengers = 4

Distance between points (km) = 322

Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Enplaned goods

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Let's take an example with two flight stages, where:

Flight stage A to B

Tonnes of goods = 5

Distance between points (km) = 161

Goods tonne-kilometres = 805

Flight stage B to C

Tonnes of goods = 4

Distance between points (km) = 322

Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 Annual Civil Aviation 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: 1-800-972-9692

Business or organization and contact information
Balance Sheet, Annual - Statement 20 (II, III)
Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

Business or organization and contact information

1. Legal name and Operating name

Legal Name

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

Operating Name

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

2. Designated contact person

3. Current operational status

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

4. Main activity

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

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

Balance Sheet, Annual – Statement 20 (II, III)

Financial assets

Current assets

Include:

cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

ground property and equipment (including flight equipment) owned and/or under capital leases;
the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
the current portion of long-term debt and the current obligations under capital leases;
air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

All other items

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual – Statement 21 (I, II)

Scheduled services

Charter services

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. This document can be found at http://www.tc.gc.ca/eng/civilaviation/publications/tp8880-menu-5178.htm or at http://www.tc.gc.ca/Publications/en/tp8880/pdf/hr/tp8880e.pdf.)

Passenger revenue

Goods revenue

All other flight-related revenue

All other revenue

Include subsidies and revenue earned from all other sources.

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or short-term lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

the wages, salaries and benefits paid to ground personnel;
benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

passenger and cargo commission expenses;
the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

provisions for the depreciation of flight equipment only;
all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

provisions for the depreciation of all non-flight ground and property equipment;
all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

all operating expenses and general administration expenses not reported elsewhere;
expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
all miscellaneous operating expenses not covered elsewhere;
staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

All other net non-operating income (enter a negative number for a loss)

Include:

capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
gains or losses made on investments in securities;
net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres. The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel.

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue or expenses by area of operation

Passenger revenue

Goods revenue

Employee wages and salaries

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Date modified:: 2025-06-10