Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you complete the 2013 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Table of contents

General information
Data-sharing agreements
Additional information
Guidelines
Introduction
Coverage
Reporting instructions
Reporting period information
Business activity
Revenue
Expenses
Industry Characteristics

General information

What is the Annual Survey of Aquaculture Industry and why is it important?

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

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

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

• the Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which, in turn, affect the cost of doing business.
• businesses and associations use the survey results to:

- track their performance against industry averages;
- evaluate expansion plans;
- prepare business plans for investors;
- adjust inflation-indexed contracts;
- plan marketing strategies.

Why were you chosen to receive the Annual Survey of Aquaculture Industry?

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

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

Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.
Your assistance in completing the enclosed survey is vital to the production of timely and accurate aquaculture statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-972-9692.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Aquaculture Industry is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19, which stipulates that completion of questionnaires issued under the Act is mandatory. Please visit our website at www.statcan.gc.ca. to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes. 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.

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

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

Additional information

In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca or contact Statistics Canada at 1-800-972-9692 for more information about these data-sharing agreements.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.
Introduction
Revenue
Expenses
Industry Characteristics

The data requested can generally be obtained from:

• the accounting records and financial statements for your business unit;
• your employment and payroll records;
• other sources (e.g., production manager).

While filling out the questionnaire:

• print in ink;
• report all dollar amounts in Canadian dollars (CAN$);
• dollar amounts and percentages should be rounded to whole numbers;
• when precise figures are not available, provide your best estimate.

Introduction

Coverage

Please report the data for the business unit identified on the questionnaire. Include only those operations located in Canada.

The first page asks for the name of a contact, and the Contact person section, for the person primarily responsible for completing this questionnaire. Sometimes these are not the same people. Please answer both questions accurately.

.

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

If you have selected this box, please provide a description of the nature of your business so that we may properly classify your business unit according to the primary source of revenue and call us at 1-800-972-9692 to obtain further instructions.

Revenue

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

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8.  Other revenue – please specify :

Include:  Amounts not included in questions 1to 7 above.

9. Total revenue

( sum of questions 1 to 8)

Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw materials, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers. (report these amounts at sub-question 3 - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees 

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

6. Utilities 

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

Include: Diesel, 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 sub-question 21 - All other expenses)

7. Office and computer-related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalties; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expenses, forestry costs, logging road costs; Freight-in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expenses); Reimbursement of parent company expenses; Warranty expenses; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfers (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.

22. Total expenses

(sum of questions 1 to 21

Industry Characteristics

Revenue

Revenue should be reported net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.

1  to 6 Production of finfish (hatchery or grow-out)

This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.

Finfish production is reported as gutted head-on and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

7 to 10 Production of shellfish (seed or grow-out)

This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.

Shellfish is reported as whole and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

11. Aquaculture services

12. Sales of goods purchased for resale

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

13. Consulting revenue

14. Sales of all other goods and services produced – please specify:

(e.g., other molluscs, aquaculture by-products, seed)

15. Total sales of goods and services

(sum of lines 1 to 14)

Operating expenses

What were this business’s operating expenses for each of the following goods and services?
Include: all expenses within or outside Canada recorded by this business unit.
Exclude : GST/HST, PST and QST

16. Feed

17. Therapeutants

(e.g., pesticides, drugs, vaccinations)

18. Purchases of fish eggs, live fish, mollusc seed, spat and live larvae for grow-out

19. Purchases of fish eggs, live fish, mollusc seed, spat and live larvae for processing

20. Purchases of goods for resale

(in the same condition as purchased)

21. All other purchases

22. Management fees or any other service fees paid to head office and other business support units

Management fees or any other service fees paid to head office (e.g., legal fees, advertising fees, insurance) and other business support units (e.g., warehouses, sales centres, trucking facilities).

23. Transportation, shipping (contracted out), warehousing, storage, postage and courier

Report transportation and storage costs/expenses if they can be reported separately from purchases.

Include:
• Freight transport services by air, sea, or land (including rental with operator);
• Postage and courier expenses (including local messenger and delivery);
• Storage or warehousing services;
• Moving services.

Exclude:
• Shipping using own vehicles.

24. Processing services

Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting, or shelling.

25. Veterinary fees

26. All other expenses

27. Total operating expenses

(sum of lines 16 to 26)

Inventories
What were this business’s inventories for each of the following goods?
Inventories are to be reported at book value (i.e., the value maintained in the accounting records).

Include: inventory owned by this business unit within or outside Canada
(including inventory held at any warehouse, selling outlet, in transit or
on consignment).
Exclude: inventory held on consignment for others.

28. Raw materials

(e.g., feed)

29. Goods in process

(e.g., in pools, pens, on beaches and on grow-out sites)

30. Finished products

(e.g., finfish, molluscs and crustacea ready for market)

31. Goods purchased for resale in the same condition as purchased

32. Value of total inventory

(sum of lines 28 to 31)

Personnel

33. What was the average number of people employed during the reporting period?

Include: full-time, part-time and temporary employees and employees absent with pay.
Exclude: contract workers who are not part of your payroll.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada 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

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

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

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

1. 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.

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

(sum of questions 1 to 8)

E - Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

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

3. Sub-contracts

Sub-contract 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; Sub-contract and outside labour; Hired labour.

4. Research and development

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

5. Professional and business fees 

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

6. 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 sub-question (21) - All other expenses).

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of lines 1 to 21)

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

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

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

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

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

1. 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.

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

(sum of questions 1 to 8)

Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

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

3. Sub-contracts

Sub-contract 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; Sub-contract and outside labour; Hired labour.

4. Research and development

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

5. Professional and business fees 

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

6. 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 sub-question (21) - All other expenses).

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

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

1. Revenue from rental and/or operating lease agreements for office machinery, furniture and equipment

Operating leases typically meet certain criteria:

• Rental and leasing agreements finance the acquisition of equipment and machinery for less than their useful economic life;
• The lessee can return the machinery and equipment at the end of the lease term without further obligation to the lessor;
• Operators for the machinery and equipment are not provided to the lessee (this does not include repair and maintenance or training services offered by the lessor).

Sales revenues from other types of rental and lease agreements including capital (direct financing) and sales type leases should be placed in question 5. 

1. (a) computers and peripherals

Include renting and leasing of:

• Computer hardware and peripherals such as printers, modems, scanners, etc. 

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing residential furniture; please report this amount in this section, at question 10;
• Renting and/or leasing consumer electronics and appliances; please report this amount in this section, at question 10.

1. (b) Revenue from rental and/or operating lease agreements for other office machinery and equipment (e.g. office furniture)

Include renting and leasing of:

• Business machines such as photocopiers, fax machines and telecommunication systems;
• Office furniture.

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing residential furniture; please report this amount in this section, at question 10;
• Renting and/or leasing consumer electronics and appliances; please report this amount in this section, at question 10.

2. Revenue from rental and/or operating lease agreements for machinery and equipment for transportation (e.g. air, rail and water transportation)

Include renting and leasing of:

• Airplanes and helicopters without pilots;
• Chartering of commercial boats (e.g. steamships, tugboats, etc.) without operator;
• Railway car leasing (except financial).

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing air, rail and water transportation equipment with operator;
• Renting and/or leasing pleasure boats; please report this amount in this section, at question 10;
• Renting and/or leasing automobiles or trucks; please report this amount in this section, at question 10.

3. Revenue from rental and/or operating lease agreements for heavy machinery and equipment (e.g. for agriculture, construction, forestry, mining, oil and gas extractions, etc.)

Include renting and/or leasing of:
• Heavy machinery and equipment;
• Oil field and oil well drilling machinery and equipment;
• Scaffolding (including mobile platforms);
• Construction forms;
• Pallets and shipping containers.

Exclude:
• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 10;
• Renting and/or leasing heavy machinery and equipment with operator.

4. Revenue from rental and/or operating lease agreements for other commercial and industrial equipments (e.g. materials handling, manufacturing, machine tools, power generation, intermodal containers, medical equipment, audio-visual and theatrical  equipment, vending machines, etc.)

Include renting and leasing of:

• Construction and temporary road signs;
• Communications equipment (e.g. mobile radio systems and public address systems);
• Diesel generators;
• Garbage dumpsters;
• Industrial trucks and other types of materials handling machinery and equipment;
• Industrial machinery and equipment;
• Lottery terminal equipment;
• Medical equipment;
• Metalworking machinery and equipment;
• Motion picture equipment rental (including studio property rental);
• Offshore tool rental;
• Painting equipment;
• Plumbing equipment;
• Restaurant equipment;
• Sawmill equipment and machinery;
• Sound and lighting machinery and equipment;
• Textile machinery and equipment;
• Theatrical equipment and scenery (except costumes);
• Vending and other types of coin-operated machines (e.g. washing machines);
• Welding equipment;
• Woodworking equipment.

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing commercial and/or industrial machinery and equipment with operator;
• Renting and/or leasing automobiles or trucks; please report this amount in this section, at question 10.

5. Revenue from capital (financial) leases

This question refers to revenue from providing capital (financial) or sales type leases. Typically, a capital lease is used to finance machinery and equipment for the major part of its economic life.

During the lease contract, the lessee is responsible for maintenance, interest and principle. After the lease period is over, ownership of the machinery and equipment is transferred to the lessee.

6. Labour charged to customers for repair and maintenance services

Include revenue from the labour associated with installation and set-up fees.

Exclude parts and materials charged to customers; please report this amount in this section, at question 7.

7. Sales of merchandise and other items

Include:

• Sales of new machinery and equipment;
• Sales of other non-rental items;
• Sales of food and beverages.

Exclude:

• Disposal of previously rented and/or leased equipments; please report this amount in this section, at question 8(a).

8. (a) net gains or losses from disposal of previously rented and/or leased equipment
   (b) gross proceeds from disposal of previously rented and/or leased equipment

9. Commissions revenue

Include commissions earned from the sale of insurance, etc.

10. Other sales – please specify:

Include:

• Other types of machinery and equipment rental (e.g. automobiles and trucks, consumer goods, etc.);
• Delivery and freight revenue;
• Building, shop and land rental revenue;
• Interest revenue;
• Bad debt recoveries;
• Miscellaneous service rental.

11. Total sales

(sum of questions 1 to 10; do not include question 8b)

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

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

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

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

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

1. 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.

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

(sum of questions 1 to 8)

Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

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

3. Sub-contracts

Sub-contract 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; Sub-contract and outside labour; Hired labour.

4. Research and development

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

5. Professional and business fees 

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

6. 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 sub-question (21) - All other expenses).

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of lines 1 to 21)

Industry characteristics

Engineering services

1. Residential building engineering projects

All engineering services related to new and existing homes, row housing, apartments, etc., and mixed-use buildings that are predominantly used for residential housing.

Include:

• The provision of designs, plans and studies related to residential building projects;
• Engineering advisory services that are related to a specific residential building project;
• Engineering design services for residential building design-build projects that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

2. Commercial, public and institutional building engineering projects

All engineering services related to new and existing commercial, public, and institutional buildings, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes.

Include:

• Office buildings, shopping centers, hotels, restaurants, service stations, warehouses, bus and truck terminals, hospitals, schools, churches, prisons, stadiums and arenas, libraries and museums;
• The provision of designs, plans and studies related to commercial, public and institutional building projects;
• Engineering advisory services that are related to a specific commercial, public or institutional building project;
• Engineering design services for commercial, public or institutional building design-build projects that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

Industrial and manufacturing engineering projects

3. Mining and metallurgical plant and process engineering projects

All engineering services related to mining and metallurgical facilities and processes.

Include:

• Integrated facility and process engineering projects;
• All engineering services related to mining and metallurgical processes, such as mineral extraction, smelting, refining and metal forming.

4. Petroleum and petrochemical plant and process engineering projects

All engineering services related to petroleum and petrochemical facilities and processes, such as oil and gas platforms, refineries, pipelines and petrochemical plants.

Include:

• Integrated facility and process engineering projects;
• All engineering services related to processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation and mixing.

5. Industrial machinery engineering design projects

All engineering services related to the design of industrial machinery.

Include machinery design for industries such as:

• Agriculture;
• Construction;
• Mining;
• Metalworking;
• Commercial and service industries;
• Heating, ventilating and air-conditioning;
• Power transmission machinery.

6. Other industrial and manufacturing engineering projects

All engineering services related to the design of industrial and manufactured products not
elsewhere classified.

Other engineering services

7. Transportation engineering projects (e.g., road, rail, air, marine)

All engineering services related to highways, roads, streets, bridges, tunnels, railways, subways, airports, harbours, canals and locks and other transportation infrastructure.

Include:

• The provision of designs, plans and studies related to transportation projects;
• Engineering advisory services that are related to a specific transportation project;
• Engineering design services for a transportation design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

8. Municipal utility engineering projects

All engineering services related to municipal utilities.

Include:

• The provision of designs, plans and studies related to municipal utility projects;
• Engineering advisory services that are related to a specific municipal utility project;
• Engineering design services for a municipal utility design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

9. Power generation, transmission and distribution engineering projects

All engineering services related to power generating units, power transmission, distribution lines and related infrastructure.

Include:

• The provision of designs, plans and studies related to power projects;
• Engineering advisory services that are related to a specific power project;
• Engineering design services for a power design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

10. Telecommunications and broadcasting engineering projects

All engineering services related to systems for the transmission or distribution of voice, data and programming.

Include:

• The provision of designs, plans and studies related to telecommunications and broadcasting projects;
• Engineering advisory services that are related to a specific telecommunications or broadcasting project;
• Engineering design services for a telecommunications or broadcasting design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

11. Hazardous and industrial waste engineering projects

All engineering services related to systems for the collection, treatment and disposal of hazardous and industrial waste and the control of pollution.

Include:

• The provision of designs, plans and studies related to hazardous and industrial waste projects;
• Engineering advisory services that are related to a specific hazardous or industrial waste project;
• Engineering design services for a hazardous or industrial waste design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project; please report this amount in this section, at question 12
• Design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 15.

12. Engineering advisory services (e.g., expert witness, forensic investigation, etc.)

The provision of advice, studies and reports on engineering matters, except when the advice relates to a specific project. Advice, studies and reports provided in conjunction with a project are classified based on the project type.

Include:

• Policy analysis;
• Regulatory studies;
• Audits;
• Forensic investigations;
• Expert witness services.

13. Other engineering projects or services

Other projects or services provided by engineering firms that are not classified elsewhere.

Secondary activities

14. Project management services

Planning, supervising and co-ordinating the activities involved in carrying out a project, with regard to time, cost, performance requirements and other constraints. May also include the arrangement of finances for a project, procurement of equipment and subcontractors. Project management services refer only to situations in which project management is offered as a stand-alone service.

15. Construction services (including design-build contracts)

Constructing, repairing, renovating buildings and engineering works, as well as subdividing and developing land, through prime contracts or sub contracts.

Include:

• Construction of buildings;
• Heavy and civil engineering construction;
• Specialty trade contractors.

Exclude:

• Manufacturing and installing building equipment such as power boilers and manufacturing pre-fabricated buildings;
• Operating highways, streets and bridges;
• House moving (transportation only);
• Project management services, when it is a primary activity;
• Maintenance of rights of way for power, communication and pipe lines;
• Cleaning building exteriors after construction.

16. Environmental consulting services

The provision of objective information, advice and guidance to clients concerning the preservation of air, water and soil quality, natural resource development, waste management, pollution control and other environmental issues.

Include:

• The sale or transfer of technology to a client, which often extends to assisting the client with the organization and monitoring of solution implementation.

Exclude:

• Services that involve stand-alone implementation.

17. Other sales of goods and services

All other engineering services not defined above.

18. Total sales of goods and services

(sum of questions1 to 17)

Sales by type of revenue

1. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

• Reimbursable expenses;
• Sub-contract fees awarded to other companies.

2. Sub-contracts

Please report the value of sub-contracts awarded by you to other firms or consultants.

3. Reimbursables

Include:

• The cost of all contract-related materials used in a project that are billed to the client.

Exclude:

• Sub-contract fees.

4. Missing Other Income

5. Total sales

The sum of questions (1) to (4) above.

Environment-related projects

This section collects data on sales of selected environmental engineering services.

Include:

• Sales of related machinery, equipment and products sold as part of a service delivered.

2. a. Facilities that generate electrical power from the following renewable energy sources: sun, wind, water, biomass or the earth’s heat

All engineering services related to facilities that generate electrical power from the following sources of renewable energy: sun, wind, water, biomass or earth’s heat.

2. Municipal waste water treatment

All engineering services related to systems for the treatment of municipal waste water.

3. Municipal garbage collection and disposal

All engineering services related to municipal garbage collection and disposal systems, including recycling facilities, composting facilities, transfer stations, resource recovery facilities and landfill sites.

4. Site remediation

All engineering services related to remediation of contaminated site, including remediation of the air, soil, ground and/or surface water (fresh or salt).

5. Industrial air, water and solid waste collection, treatment and disposal projects

All engineering services related to programs for the collection, treatment, recycling and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems.

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

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

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

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Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

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

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

1. 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.

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

(sum of questions 1 to 8)

Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

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

3. Sub-contracts

Sub-contract 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; Sub-contract and outside labour; Hired labour.

4. Research and development

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

5. Professional and business fees 

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

6. 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 sub-question (21) - All other expenses).

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Include all fees for your services and cost of media purchases made on behalf of your client.

Please report the cost of the media purchases made on behalf of your clients. This value should not be included in the total revenue, the total expense values or cost of goods sold. Any commissions and fees from the sale of this media will be reported in question 3(c).

Total sales is the sum of net sales reported in questions 3(a) through 3(l). For advertising agencies, media buyers and media representatives this will also be equal to question 1 minus question 2.

Please provide a breakdown of your sales in thousands of Canadian dollars.

Advertising agencies, media buyers and media representatives

1. What were this business’s total gross billings to clients

2. What was the value of media purchases made on behalf of this business’s clients

All respondents, as applicable (report net sales only)

What were this business’s sales for each of the following goods and services?

3. Full service advertising campaigns (e.g., creative services, production and placement)

Exclude: direct mail campaigns

1. by commissions on placement of ads
2. by fees

4. Creative advertisement or production services, provided separately (fees for creating a print or broadcast ad or for producing an advertisement from a creative concept)

5. Commissions and fees from resale of media time and/or space

6. Public relations services

Include: relations, crisis management and lobbying

7. Rental and/or leasing of billboards, signs and displays

8. Advertising specialty services (e.g., custom key chains, mugs and shirts)

9. Direct mail services (e.g., developing direct mail campaigns, including letter shop services)

10. Distribution of advertising materials to consumers other than by mail

11. Product or merchandise demonstrations

12. Lettering services (e.g., vehicle lettering, sign painting and graphics for windows or store fronts

13. Sales of merchandise

14. Other sales of goods and services — please specify:

15. Total sales of goods and services

(sum of questions 3 to 14)

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

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

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada 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

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Business activity
Reporting period information
Revenue
Expenses
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

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

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

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

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

1. 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.

2. Rental and leasing revenue

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

(sum of questions 1 to 8)

E - Expenses

1. Cost of goods sold

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

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

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

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

3. Sub-contracts

Sub-contract 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; Sub-contract and outside labour; Hired labour.

4. Research and development

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

5. Professional and business fees 

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

6. 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 sub-question (21) - All other expenses).

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of lines 1 to 21)

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

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

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!