Canadian Association of University Business Officers (CAUBO)

Financial Information of Universities and Colleges – 2011/2012

General information

  • Name of University (or College)
  • Address
    • Street
    • City
    • Province
    • Postal Code
  • Fiscal year ending: Day Month Year
  • Name and title of respondent
  • Telephone
    • Area code
    • Number
    • Local
  • Fax
    • Area code
    • Number
  • E-mail address
  • Name of Senior Administrative Officer (if different from above)

Instructions

  1. Please read carefully the accompanying Guidelines.
  2. All amounts should be expressed in thousands of dollars ($000's).
  3. In the "Observations and Comments" section, please explain financial data that may not be comparable with the prior year.
  4. Please do not fill in shaded areas. All non-shaded cells should be completed.
    A nil entry should be indicated with a zero.
  5. Please complete and return the Transmittal Letter.

Reserved for Statistics Canada

  • Full-time equivalent
  • Report Status
  • Institution Code: cbeYYIII
  • Comments

 

Table 1.  Income by fund
Types of income Funds
  General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
      Entities consolidated Entities not consolidated Sub-total        
  thousands of dollars
Government departments and agencies - grants and contracts                  
Federal                  
1. Social Sciences and Humanities Research Council                  
2. Health Canada                  
3. Natural Sciences and Engineering Research Council                  
4. Canadian Institutes of Health Research (CIHR)                  
5. Canada Foundation for Innovation (CFI)                  
6. Canada Research Chairs                  
7. Other federal (see Table 6)                  
Other                  
8. Provincial (see Table 7)                  
9. Municipal                  
10. Other provinces                  
11. Foreign                  
Tuition and other fees                  
  12. Credit course tuition                  
  13. Non-credit tuition                  
  14. Other fees                  
Donations, including bequests                  
  15. Individuals                  
  16. Business enterprises                  
  17. Not-for-profit organizations                  
Non-government
grants and contracts
                 
  18. Individuals                  
  19. Business enterprises                  
  20. Not-for-profit organizations                  
Investment                  
  21. Endowment                  
  22. Other investment                  
Other                  
  23. Sale of services and products                  
  24. Miscellaneous                  
25. Total1                  

  Observations and comments

  • Description (Fund and type of income)
  • Comments

 

Table 2.  Expenditures by fund
Types of expenditures Funds
  General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
      Entities consolidated Entities not consolidated Sub-total        
  thousands of dollars
Academic salaries                  
1. Academic ranks                  
2. Other instruction and research                  
3. Other salaries and wages                  
4. Benefits                  
5. Travel                  
6. Library acquisitions                  
7. Printing and duplicating                  
8. Materials and supplies                  
9. Communications                  
10. Other operational expenditures                  
11. Utilities                  
12. Renovations and alterations                  
13. Scholarships, bursaries and prizes                  
14. Externally contracted services                  
15. Professional fees                  
16. Cost of goods sold                  
17. Interest                  
18. Furniture and equipment purchase                  
19. Equipment rental and maintenance                  
20. Internal sales and cost recoveries                  
21. Sub-total                  
22. Buildings, land and land improvements                  
23. Lump sum payments                  
24. Total1                  

Observations and comments

  • Description (Fund and type of expenditure)
  • Comments

 

Table 3.  Statement of changes in net assets by fund
Objects Funds
  General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
      Entities consolidated Entities not consolidated Sub-total        
  thousands of dollars
1. Net asset balances, beginning of year                  
2. Income (Table 1, line Total)                  
3. Expenditures (Table 2, line Total)                  
4. Prior year adjustments                  
5. Interfund transfers1                  
6. Add: borrowings                  
7. Deduct: principal portion of debt repayments                  
8. Interfund reallocations1                  
9. Add: capital expenditures                  
10. Deduct: amortization                  
11. Add or deduct: deferred income                  
12. Add or deduct: pension costs and vacation pay accrual                  
13. Add or deduct: future cost of employee benefits                  
14. Add or deduct: related or affilitated entities                  
15. Add or deduct: other (provide details in space below)                  
16. Net asset balances, end of year2

Net asset balances are comprised of:
                 
17. Unrestricted net assets                  
18. Investment in capital assets                  
19. Internally restricted net assets                  
20. Externally restricted net assets                  
21. Net asset balances, end of year2                  

Observations and comments

  • Description (Fund and object)
  • Comments

 

Table 4.  General operating expenditures by function
Types of expenditures Functions
  Instruction and non-sponsored research Non-credit instruction Library Computing and communications Administration and general Student services Physical plant External Relations Total functions1
  thousands of dollars
Academic salaries                  
1. Academic ranks                  
2. Other instruction and research                  
3. Other salaries and wages                  
4. Benefits                  
5. Travel                  
6. Library acquisitions                  
7. Printing and duplicating                  
8. Materials and supplies                  
9. Communications                  
10. Other operational expenditures                  
11. Utilities                  
12. Renovations and alterations                  
13. Scholarships, bursaries and prizes                  
14. Externally contracted services                  
15. Professional fees                  
16. Cost of goods sold                  
17. Interest                  
18. Furniture and equipment purchase                  
19. Equipment rental and maintenance                  
20. Internal sales and cost recoveries                  
21. Sub-total                  
22. Buildings, land and land improvements                  
23. Lump sum payments                  
24. Total                  

Observations and comments

  • Description (Function and type of expenditure)
  • Comments

 

Table 5.  Affiliation report
Code Legal Name of Affiliated Institution Category of Affiliation
  Health Research Institute Other Research Institute Affiliated Hospital Other Affiliated Institution Associated Hospital Other Associated Institution Federated Institution Basis of Reporting  Amount Included in Annual Return ($000's)
                Included Excluded  
  For columns 1 to 9, indicate with an "x" in the appropriate column. Columns 1 to 9 are in order: Health Research Institute; Other Research Institute; Affiliated Hospital; Other Affiliated Institution; Associated Hospital; Other Associated Institution; Federated Institution; Basis of Reporting–Including; and finally Basis of Reporting–Excluding
Part I:  Separate legal entities consolidated
1.                    
2.                    
3.                    
4.                    
5.                    
6.                    
7.                    
8.                    
9.                    
10.                    
  For columns 1 to 7, indicate with an "x" in the appropriate column.Columns 1 to 7 are in order: Health Research Institute; Other Research Institute; Affiliated Hospital; Other Affiliated Institution; Associated Hospital; Other Associated Institution; and finally Federated Institution.
Part II:  Separate legal entities not consolidated
List each separate legal entity over $100,000
11.                    
12.                    
13.                    
14.                    
15.                    
16.                    
17.                    
18.                    
19. Total of all other legal entities under $100,000                    
20. Total1                    

Observations and comments

  • Description (Function and type of expenditure)
  • Comments

 

Table 6.  Other federal government departments and agencies – Grants and contracts
Source of grant/contract Funds
  General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
      Entities consolidated Entities not consolidated Sub-total        
  thousands of dollars
1. A. Indirect costs of research                  
B. Separately list each department and agency over $100,000:
2.                  
3.                  
4.                  
5.                  
6.                  
7.                  
8.                  
9.                  
10.                  
11.                  
12.                  
13.                  
14.                  
15.                  
16.                  
17.                  
18.                  
19.                  
20.                  
21.                  
22.                  
23.                  
24.                  
25. C. Total of all departments and agencies under $100,000                  
26. Total1                  

Observations and comments

  • Description
  • Comments

 

Table 7.  Provincial government departments and agencies – Grants and contracts
Source of grant/contract Funds
  General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
      Entities consolidated Entities not consolidated Sub-total        
  thousands of dollars
A. Ministry responsible (total grants and contracts):
1.                  
2. CFI matching funds                  
B. Other (list each department and agency over $100,000):
3.                  
4.                  
5.                  
6.                  
7.                  
8.                  
9.                  
10.                  
11.                  
12.                  
13.                  
14.                  
15.                  
16.                  
17.                  
18.                  
19.                  
20.                  
21.                  
22.                  
23.                  
24. C. Total of all departments and agencies under $100,000                  
25. Total1                  

Observations and comments

  • Description
  • Comments

Guidelines Financial Information of Universities and Colleges Canadian Association of University Business Officers (CAUBO) 2011/2012

I. Preamble

II. General Information

III. Detailed Instructions for Institutions Reporting Financial Data

I. Preamble

Financial Information of Universities and Colleges is an annual publication prepared by Statistics Canada for the Canadian Association of University Business Officers (CAUBO). CAUBO obtains the financial data for the publication by undertaking an annual survey of its degree granting member institutions. Users have indicated that the publication is a comprehensive reference source for the financial data of universities and colleges in Canada.

The financial data in the publication is based on an annual return completed and submitted by each member institution. The hard copy of the publication reports the financial data individually, by institution, and in aggregate, by province, region and nationally.

A. General

These Guidelines are intended to assist both users and preparers of the financial data reported in the annual return; specifically, these Guidelines will assist

  • Users –
    • to understand the limitations of the financial data;
    • to understand the different and distinct purposes between an institution’s audited financial statements, its internal management reports and its annual return; and,
    • to understand, in general terms, the prescribed reporting practices underlying the financial data in the annual return.
  • Preparers –
    • to understand, in general terms, the users of the annual return and their information requirements;
    • to appreciate the differences between accounting principles for audited financial statements, internal management reports and prescribed reporting practices; and,
    • to appreciate that the financial data in the annual return must be consistent from one year to the next, and comparable between institutions.

The Guidelines are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies the users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return form in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

Section III provides detailed instructions for institutions reporting financial data. This is the “how-to” section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

B. Limitations

While users require financial data that are consistent from one year to the next and comparable between institutions, users must also appreciate that notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data. The data is most useful when aggregated and used for trend analysis. As users move from aggregated data to data that directly compares institutions, either individually or even between provinces or regions, the comparability of the data has limitations.

Limitations in the comparability of the data can result because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. Limitations can also result from other inherent differences. Institutional comparisons are subject to interpretation and clarification because of differences such as size, academic programs, structure, physical environment, management philosophy, and budgetary and accounting procedures. Interregional comparisons must also recognize differences such as various sources of funding, fiscal year-end dates varying from March 31st to June 30th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

  • Definition of research – The definition of research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
  • Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
  • Canada Foundation for Innovation (CFI) – Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
  • Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
  • Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. General Information

This section provides general information for both users and preparers of the annual return. It discusses financial reporting by institutions and identifies the users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

A. Financial Reporting by Institutions

As previously stated, the CAUBO annual return is a comprehensive reference source for the financial data of universities and colleges in Canada. The annual return, however, is not the only source for financial information for individual institutions. An institution’s primary financial report is its annual financial statements.

An institution’s financial statements are prepared in accordance with generally accepted accounting principles and are subject to audit by external auditors. The financial statements are a public document and represent an accounting by the institution’s Board of its financial stewardship of the institution as a whole.

An institution’s annual return is prepared in accordance with prescribed reporting practices. An institution’s annual return is not subject to audit, but is reconciled to its audited financial statements. The annual return is also available to the public, but rather than representing an accounting of financial stewardship, the annual return provides financial data for statistical comparisons among institutions and for trend analysis.

These two reports serve different and distinct purposes. Using audited financial statements, detailed comparisons of financial data between institutions are difficult, if not impossible. For statistical comparisons between institutions and for trend analysis, users of the financial data should refer to the CAUBO annual return. While the CAUBO annual return reports financial data that is more comparable between institutions and lends itself to validation, users should be aware of the limitations in the comparability of the data (see Section I.B).

B. Users of the Annual Return

Participating institutions submit the completed annual return to CAUBO for data verification and compilation by Statistics Canada. Once compiled and published, comparative statistics can be calculated and analyzed either for all institutions combined or for a group of institutions based on one or more characteristics common to the group. Examples of common characteristics include size, location, graduate programs and medicine.

The financial data is used for many and varied purposes. For example, at the aggregate level, the annual return is the principal source of financial data for the estimates of higher education research and development expenditures that are reported in Canada, and reported internationally, for Canada. At the institutional level, the financial data is used to establish the eligibility levels for funding under programs such as the Canada Foundation for Innovation (CFI).

The financial data is available to many and varied users. Common users include Statistics Canada and clients of Statistics Canada, associations such as AUCC (Association of Universities and Colleges of Canada), granting councils, other Federal and Provincial government departments and agencies, university analysts and other internal university constituencies, and the external research community.

By identifying users of the annual return and understanding their information requirements, reporting practices that best meet user needs can be determined. A point that cannot be overemphasized, however, is that the financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and has been prepared in accordance with the Guidelines to facilitate comparability between institutions.

C. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). For individual institutions, adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. To the extent institutions make different choices, the financial data, while consistent for one institution from one year to the next, may not be comparable between institutions. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition to the differences that exist between the financial data of institutions when they choose different practices from equally acceptable alternatives, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

  • Restricted funds include both external and internal restrictions, rather than external only.
  • Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.E.4).
  • Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.E.6).
  • Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.E.7).
  • Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.E.9).
  • Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution’s annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote comparability of financial data between institutions, while maintaining consistency.

D. Reconciliation to Audited Financial Statements

By following prescribed reporting practices, each institution will have one or more differences between its annual return and its audited financial statements. To ensure credibility of the financial data reported by an institution, each is required to reconcile the data in its annual return to its audited financial statements.

The reconciliation is reported in the Statement of Changes in Net Assets by Fund (Section III.C.4). While the types of items causing the differences between the two reports may vary among institutions, the number of such items is relatively few. The common reconciling items have been identified and can be reported on specified lines in the Statement of Changes in Net Assets by Fund.

E. Uniform Reporting Practices

For comparability of financial data between institutions, while maintaining consistency, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities and except for certain research activities as noted below, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity is only reported in the notes to the consolidated financial statements, then the financial data is not reported in the annual return. To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to complete an affiliation report providing information for each legal entity that is consolidated with the annual return (see Section III.C.6 – Part I).

Sponsored research data are sometimes used for allocation purposes and users often look to the sponsored research reported by institutions as the main source of data for total funding of research activities of academic staff in Canada. As a result, institutions may wish to report separately certain additional research activities of their academic staff.  Therefore, as an exception to the above practice whereby financial data in the annual return is reported on the same basis as that used for the consolidated financial statements, institutions are permitted, under certain conditions, to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). Institutions that report sponsored research data that is conducted in entities that are not consolidated are required to complete an affiliation report identifying each non-consolidated entity and the amount included in the annual return (see Section III.C.6 – Part II).

Given the different relationships existing across Canada between institutions and their affiliated hospitals, for example, this exception will also increase the comparability of research data across institutions.

For clarity, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution’s primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution’s governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.E.1).

Ancillary is an unrestricted fund that separately accounts for all “sales-producing” operations or “selfsupporting” activities that are supplementary to the institution’s primary operating activities of instruction and research.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include –

  • the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.E.4),
  • the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.E.4), and
  • the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.E.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

For CAUBO reporting purposes, income and the corresponding expenditures are to be reported in the same fund (see Section II.E.9).

Where an institution defers the income noted above in its audited financial statements, the difference between the funds flow approach and the deferral method must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution’s annual return and its audited financial statements (see Section III.C.4 – line 11).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. it is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

For CAUBO reporting purposes, capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

The difference between the funds flow approach and capitalized and amortized expenditures must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution’s annual return and its audited financial statements (see Section III.C.4 – lines 9 and 10).

7. Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

Where an institution accrues the expenditures noted above in its audited financial statements, the difference between the cash basis and the accrual basis must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution’s annual return and its audited financial statements (see Section III.C.4 – lines 12 and 13).

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at “gross”, rather than “net”. “Gross” means that the sales and the corresponding cost are reported as separate items. “Net” means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at “gross” provides users of the financial data with better information than reporting at “net”.

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

  • (a) External sales and external cost recoveries – “third party” transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
  • (b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
  • (c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products (see Section III.C.2 – line 25).

As an exception to reporting amounts at “gross”, and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at “net”. To report at “net”, income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where “netting” is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product (see Section III.C.3 – line 20).

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated (see Section III.C.3 –line 20).

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer.

These Guidelines encourage institutions to report, to the extent possible, income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer. Other examples include interfund transfers approved by the institution’s governing body. Interfund transfers are reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 5 and 8).

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution’s audited financial statements will be reported in the annual return as both an income and expenditure item. As an income and expenditure item, gifts-in-kind must be reported consistent with the CAUBO uniform reporting practices.

11. Internally Restricted Net Assets

Internally restricted net assets or fund balances are commonly referred to as appropriations or reserves. Changes in fund balances reported in an institution’s financial statements occur in part as a result of approved transfers or the appropriation of funds for specific future purposes. For the annual return, an increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section III.C.4 – line 19).

12. Borrowing and Principal Repayment

The borrowing and repayment of principal will not be reported as income or expenditure. Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 6 and 7). However, interest payments will be reported as expenditures in the appropriate fund.

13. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution’s management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.E.8) in the fund or function from which the costs are allocated.

14. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

15. Double Counting

In certain situations, an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return. These entities could be included in the annual return for either reason noted in the uniform reporting practice on “Basis of Consolidation” (see Section II.E.1). In such situations, the institution submitting the annual return must ensure that total income and total expenditures are only reported once. The types of income to be reported should correspond to the original source of the funds. The types of expenditures to be reported should correspond to the final use of the funds. The intervening disbursements or transfers of funds between related or affiliated entities should not be reported. Furthermore, the institution must ensure that the income and expenditures are reported in the same fund (see Section II.E.9).

Also, care should be exercised in situations where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting member institutions of CAUBO. This is particularly important in the case of large research grants such as Networks of Centres of Excellence, where one institution, the administrative centre, is responsible for disbursing funds to other participating institutions. In such situations, the reporting institution should report the funds received “net” of the funds disbursed or transferred. This practice avoids double counting of income and expenditures when annual return data is aggregated for provincial, regional and national totals.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the “how-to” section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution’s practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.5 – Student services) although they may be reported as ancillary services in the institution’s financial statements or internal management reports.

The financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and is comparable to other institutions. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return is reported in Tables 1 to 7. The contents of the annual return are as follows:

  • General Information and Instructions
  • Table 1. Income by Fund
  • Table 2. Expenditures by Fund
  • Table 3. Statement of Changes in Net Assets by Fund
  • Table 4. General Operating Expenditures by Function
  • Table 5. Affiliation Report
    • Part I: Separate Legal Entities Consolidated
    • Part II: Separate Legal Entities not Consolidated
  • Table 6. Other Federal Government Departments and Agencies – Grants and Contracts
  • Table 7. Provincial Government Departments and Agencies – Grants and Contracts

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may not be comparable to other institutions. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any “material” extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.E.14).

C. Definitions, Explanations and Examples

The funds are discussed first to assist the preparer to segregate the various income and expenditure items for reporting purposes. The financial data should be reported by fund in Tables 1, 2, 3, 6 and 7 of the annual return. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table is discussed.

1. Funds

Fund accounting (see Section II.E.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and  Endowment.

Preparers should note the following:

  • restricted funds include both external and internal restrictions,
  • income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.E.1),
  • interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.E.9),
  • differences resulting from compliance with the uniform reporting practices in these Guidelines (see Section II.E) and the principles followed in the institution’s financial statements will be reconciling items in the Statement of Changes in Net Assets by Fund (see Section III.C.4).

General operating is an unrestricted fund that accounts for the institution’s primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and noncredit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution’s governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund). Income is to be reported following the funds flow approach (see Section II.E.4).

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.E.1). Income is to be reported following the funds flow approach (see Section II.E.4).

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.E.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, “Entities Consolidated”, reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, “Entities not Consolidated”, institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

  • the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution. The term affiliated institution refers to all federated, affiliated and associated entities (see Section III.C.6).
  • academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
  • the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
  • the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for “Entities not Consolidated”, the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that is consistent and comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data has not been subject to audit by the reporting institution, there is an expectation that the data has adequately documented support.

Institutions that report sponsored research for such entities are required to

  • acknowledge and represent in the Transmittal Letter that the four conditions above have been met, and
  • complete Part II of Table 5 identifying each entity and the amounts reported in the annual return (see Section III.C.6).

Ancillary is an unrestricted fund that separately accounts for all “sales-producing” operations or “selfsupporting” activities that are supplementary to the institution’s primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.E.8).

To report expenditures, full costing of ancillary services is required (see Section II.E.13). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.E.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.E.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund.

Expenditures incurred to earn investment income are to be reported “net” of the investment income. Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports “Entities Consolidated” and column 4 reports “Entities not Consolidated”.

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution’s practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.E.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.E.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.E.4).

Income includes gifts-in-kind that are recorded in an institution’s audited financial statements (see Section II.E.10).

Borrowings will not be reported as income (see Section II.E.12). Any such amounts, however, will be separately reported on the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 6).

The six major categories of income are –

  • government departments and agencies – grants and contracts,
  • tuition and other fees,
  • donations, including bequests
  • non-government grants and contracts,
  • investment, and
  • other (including sale of services and products, and miscellaneous).

(i)  Government departments and agencies – grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

To avoid double counting of government grants and contracts, income must only be reported once. In other words, where an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return, the transfers must be eliminated (see Section II.E.15).

Furthermore, and again to avoid double counting, where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting institutions of CAUBO, the funds received should be reported “net” of the funds disbursed or transferred (see Section II.E.15).

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under “federal” are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

  • Income from Health Canada not reported under line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research (CIHR)

Line 5 Canada Foundation for Innovation ( CFI )

  • CFI income is reported under the Sponsored Research fund.

Line 6 Canada Research Chairs

  • Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal (see Table 6)

  • Income from all other federal government departments and agencies is reported on this line with the details provided in Table 6 (see Section III.C.7). This would include grant allocations for the Indirect Costs of Research. A separate line is provided in Table 6 for Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under “other” are as follows:

Line 8 Provincial (see Table 7)

  • Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line with the details provided in Table 7 (see Section III.C.8).
  • Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

  • Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

  • This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

  • Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

  • Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
  • Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
  • Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
  • Credit course tuition also includes fees for “make-up” or special courses that are related to the credit offerings of the institution, and fees forauditing in credit courses.
  • Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

  • Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
  • Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
  • Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

  • Other fees include all compulsory and noncompulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
  • Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize “donations, including bequests” by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution’s audited financial statements (see Section II.E.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.E.9).

Line 15 Individuals

  • This line includes families.

Line 16 Business enterprises

  • Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize “non-government grants and contracts” by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

  • This line includes families.

Line 19 Business enterprises

  • Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.E.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a nonconsolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Lines 21 and 22).

Line 21 Endowment

  • Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
  • Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported “net” of the investment income.

Line 22 Other investment

  • Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
  • Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

  • Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

  • This line includes external sales and external cost recoveries (see Section II.E.8).
  • External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
  • This line also includes rental income from residences and parking.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
  • For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.E.8).
  • Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

  • Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports “Entities Consolidated” and column 4 reports “Entities not Consolidated”.

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution’s practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.E.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.E.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.E.7).

Expenditures include gifts-in-kind that are recorded in an institution’s audited financial statements (see Section II.E.10).

The repayment of principal will not be reported as an expenditure (see Section II.E.12). Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 7).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or nonrecurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

  • compensation payments, such as payments for salary continuance during sick leave or maternity leave,
  • severance payments as a result of terminations in the normal course of business, and
  • vacation pay (see Section II.E.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

  • This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
  • The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
  • Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

  • This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
  • The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.
  • Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

  • This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
  • Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vicepresidents, certain professional librarians and computing center personnel.

Line 4 Benefits

  • Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.E.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
  • Benefits include the cost of an institution’s contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers’ compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
  • Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
  • Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
  • Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

  • Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

  • Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution’s main branch and faculty or departmental libraries.
  • Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

  • This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

  • Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
  • Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
  • Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

  • Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
  • Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

  • This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
  • Space rental includes the cost of renting space and land on a long-term basis.
  • Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
  • Institutional membership fees include fees paid by the institution to organizations such as AUCC and CAUBO.
  • This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

  • Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
  • Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

  • This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or external contracted.

Line 13 Scholarships, bursaries and prizes

  • This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
  • Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, postdoctoral fellows, and others.

Line 14 Externally contracted services

  • This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
  • Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
  • Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

  • Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
  • This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

  • Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
  • Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
  • The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

  • This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments.
  • Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.E.12).

Line 18 Furniture and equipment purchase

  • This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
  • This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
  • This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
  • Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
  • Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 19 Equipment rental and maintenance

  • This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
  • This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
  • This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

  • The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at “net” (see Section II.E.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.E.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
  • This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.E.8).
  • Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
  • Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General Operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
  • To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

  • This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

  • Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
  • Furniture and equipment purchases are reported on line 18.
  • The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
  • Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 23 Lump sum payments

  • This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
  • Lump sum payments are reported on an accrual basis.
  • Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
  • Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. Statement of Changes in Net Assets by Fund (Table 3)

The Statement of Changes in Net Assets by Fund identifies, for each fund in the annual return, the changes between the net asset balances at the beginning of the year and the net asset balances at the end of the year. The changes between the beginning and ending net asset balances are more than the difference between total income (Table 1, line 27) and total expenditures (Table 2, line 24). The changes also result from the addition and deduction of transactions that are neither income nor expenditures. These transactions are reported on lines 4 to 7 and include prior year adjustments, interfund transfers, borrowings, and the principal portion of debt repayments.

In addition, the statement identifies the uniform reporting practices that cause differences between the institution’s annual return and its audited financial statements (see Section II.D). While the specific types of items causing the differences may vary among institutions, the number of such items is relatively few. These items are reported on lines 8 to 15. The uniform reporting practices that cause the differences include funds flow (see Section II.E.4), capital assets (see Section II.E.6), and vacation pay, pension costs and future benefits (see Section II.E.7).

The Statement of Changes in Net Assets by Fund, then, reconciles the net asset balances at the beginning of the year with the net asset balances at the end of the year. As more clearly indicated in the details for lines 16 to 21, both the beginning and ending net asset balances are based on information reported in the institution’s audited financial statements.

The details of each line in the statement are as follows:

Line 1 Net asset balances, beginning of year

  • The net asset balances, by fund, at the beginning of the year must equal line 16 of the prior year’s return.

Line 2 Income (Table 1, line 27)

  • This line must equal the total reported in Table 1 (Income by Fund), line 27.

Line 3 Expenditures (Table 2, line 24)

  • This line must equal the total reported in Table 2 (Expenditures by Fund), line 24.

Line 4 Prior year adjustments

  • This line should be used infrequently and generally only when the net asset balances reported in the audited financial statements at the end of the prior year have been subsequently adjusted.
  • An example of a prior year adjustment includes a retroactive change in accounting policies.

Line 5 Interfund transfers

  • Institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures.
  • Where the amount of an interfund transfer is not material to an institution’s reported financial data, the amount should be restated to an appropriate fund.
  • After following the above guidelines, any remaining interfund transfers would be reported on this line. An example would be the transfer of an operating surplus from the Ancillary fund to the General operating fund. Other examples include transfers approved by the institution’s governing body.
  • The total in column 9 on line 5 must equal 0.

Line 6 Add: borrowings

  • This line reports debt borrowings (see Section II.E.12).

Line 7 Deduct: principal portion of debt repayments

  • This line reports repayment of principal (see Section II.E.12).
  • Repayments of principal include principal reductions on loans, mortgages, debentures or repayable grants.
  • Interest to service debts of the institution is reported as an expenditure (see Section III.C.3 – line 17).

Line 8 Interfund reallocations

  • Normally, the criteria for placement of a particular income or expenditure item within a fund in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution’s practice. Consequently, items may be classified under one fund for the purposes of an institution’s annual return, but a different fund in its audited financial statements or internal management reports (see Section III.A).
  • In addition, institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures. To the extent interfund transfers have been minimized, items may be classified under one fund for the purposes of the institution’s annual return, but a different fund in its audited financial statements.
  • Differences in ending net asset balances, by fund, between the annual return and audited financial statements resulting from the above guidelines, can be adjusted on line 8. Column 9, the total for all interfund reallocations reported on line 8, must equal 0.

Line 9 Add: capital expenditures

  • Funds used to acquire capital assets have been reported as expenditures in the annual return based on the funds flow approach (see Section II.E.6). This line reports the difference between capital asset expenditures as reported in the annual return and the same amounts that have been capitalized during the year in the audited financial statements.
  • This line also includes differences that result from installment payments and payments under lease purchase contracts where the lease is a capital lease for accounting purposes (see Section III.C.3 – line 18).
  • The differences that result from amortizing capital assets are reported on line 10.

Line 10 Deduct: amortization

  • Funds used to acquire capital assets have been capitalized in the audited financial statements and amortized on an annual basis (see Section II.E.6). This line reports the amortization expense that has been recorded in the audited financial statements.
  • The differences that result upon the acquisition of capital assets are reported on line 9.

Line 11 Add or deduct: deferred income

  • Certain restricted income not expended in the year is reported in the annual return following a funds flow approach (see Section II.E.4). This line reports the difference between amounts that have been reported as income in the annual return following a funds flow approach and the same amounts that have been reported as income in the audited financial statements following the deferral method.

Line 12 Add or deduct: pension costs and vacation pay accrual

  • Vacation pay and pension costs are reported in the annual return on a cash basis (see Section II.E.7). This line reports the difference between amounts that have been reported as expenditures in the annual return on a cash basis and the same amounts that have been reported as expenditures in the audited financial statements on an accrual basis.

Line 13 Add or deduct: future cost of employee benefits

  • Future cost of employee benefits are reported on this line and represent employee benefit costs not already reported in the annual return on a cash basis. An example would be the cost of future benefits on early retirement programs.

Line 14 Add or deduct: related or affiliated entities

  • In certain situations, the reporting institution may report financial data for a related or affiliated entity in its audited financial statements, but not report the same data in its annual return (see Section III.C.6 – Part I). In such situations, the change in the net asset balances of the related or affiliated entity between the beginning of the year and the end of the year should be reported on this line.

Line 15 Add or deduct: other

  • This line reports any other amounts such as the net book value of asset disposals where there are differences between the institution’s annual return and its audited financial statements.
  • For amounts reported on this line, provide details in the “Observations and Comments” space at the bottom of the Table.

Line 16 Net asset balances, end of year

  • For a number of institutions, the audited financial statements may not specifically disclose net asset balances, by fund, in a format similar to the annual return. As a minimum, total net asset balances reported in column 9 should equal the total net assets reported in the institution’s audited financial statements.
  • In certain situations, the reporting institution will report sponsored research in Column 4 that is attributable to the institution, but conducted through entities that are not consolidated. In such situations, the amount reported for column 4, on line 16, must equal 0 (see Section III.C.1 – Sponsored research).
  • The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 21.
  • The net asset balances, by fund, reported on this line, should also equal the net asset balances, by fund, at the beginning of the next year; that is, line 16 of the current year’s annual return must equal line 1 of next year’s annual return.

Net asset balances are comprised of:

The net asset balances reported on lines 17, 18, 19 and 20 agree with certain net asset balances in the institutions audited financial statements.

Line 17 Unrestricted net assets

  • The net asset balance in column 9 should equal the accumulated surplus or deficit reported in the institution’s audited financial statements.

Line 18 Investment in capital assets

  • investment in capital assets represents the funds expended to acquire capital assets, less accumulated amounts amortized over the estimated useful lives of the related capital assts. The funds expended are reduced by amounts financed by long term debt and, where applicable, deferred capital contributions. These funds are not available for other purposes since they have been invested in capital assets.
  • The net asset balance in column 9 should equal the investment in capital assets reported in the institution’s audited financial statements.

Line 19 Internally restricted net assets

  • An increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section II.E.11).
  • The net asset balance in column 9 should equal the internally restricted appropriations, including internal endowments, reported in the institution’s audited financial statements.

Line 20 Externally restricted net assets

  • The net asset balance in column 9 should equal the externally restricted funds, including external endowments, reported in the institution’s audited financial statements.

Line 21 Net asset balances, end of year

  • The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 16.

5. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. Table 2, however, is organized by fund, and Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and general, Student services, Physical plant and External relations. These functions are reported in columns 1 to 7, with the total of the functions reported in column 8. The amounts in Column 8 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution’s practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution’s financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.E). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.E.8) and use of estimates (see Section II.E.14).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution’s Archives and other activities related to the institution’s main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities. A centralized computing facility refers to computerrelated activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution’s research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to, a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.E.8).

(v) Administration and general

The Administration and general function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and general.

The academic support area of the Administration and general function includes all activities provided by an institution in direct support of Instruction and nonsponsored research. This area includes the following types of activities:

  • the positions of vice-president academic and research (or their equivalents) and their offices
  • faculty and instructional support services
  • research administration (including grants and contracts administration)
  • registrar’s and graduate students office (including calendars, admissions, student records and related reporting)
  • convocation and ceremonies
  • co-op program administration
  • central animal services
  • central shops for instruction and research (machine shop, glass blowing, electronics shop)
  • distance education support
  • instructional technology and audio visual services
  • academic class scheduling

The administration area of the Administration and general function includes the following activities:

  • administration, planning and information costs and activities associated with the positions of president and vice-president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
  • finance, including investment management, internal audit and accounting
  • human resources (personnel)
  • institutional research
  • board and senate secretariat
  • printing and duplicating services

Specific types of expenditures in the administration area include the following:

  • professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized.
  • general university memberships including AUCC and CAUBO
  • liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and general function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

  • the dean of students and the dean’s office
  • counseling and chaplaincy services
  • career guidance and placement services
  • intramural and intercollegiate athletics (not physical education)
  • student health services
  • student accommodation services (not residences)
  • student transportation services
  • student financial aid administration
  • bursaries, scholarships and prizes
  • grants to student organizations, including the student union
  • student programs, including music, drama and student center
  • student day care center
  • any other student services, social or cultural activities funded by the institution

These services may be provided from General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and general function.

(viii) External relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

6. Affiliation Report (Table 5)

For each reporting institution, there could be one or more separate legal entities that are related or affiliated to the reporting institution and for which financial data is included in the annual return (see Section II.E.1).

To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to identify and provide additional information in Table 5 for each such entity.

Depending upon an institution’s circumstances, two parts of the affiliation report may be required. The first part is for entities consolidated in the institution’s audited financial statements; the second is for entities not consolidated in the institution’s audited financial statements, but for which some data is nevertheless included in the annual return.

(i) Part I: Separate Legal Entities Consolidated

Normally, an institution will report financial data in the annual return on the same basis as that used for its consolidated financial statements. This means that the financial data for a separate legal entity that is consolidated in the audited financial statements will be included in the annual return.

As an exception, there could be financial data for an affiliated entity that is included in the institution’s consolidated financial statements, but not reported in the annual return. This exception could arise where an affiliated entity is also submitting an annual return as a member institution of CAUBO.

Information to be provided in the affiliation report for “entities consolidated” is based on the separate legal entities consolidated in the institution’s financial statements and includes –

  • Legal name of affiliated institution
  • Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an “x” in the appropriate column. For further information see the section below on Categories of Affiliation.
  • Basis of reporting – columns 8 and 9. Indicate with an “x” in the appropriate column whether the separate legal entity is included (I) in the annual return (the norm) or excluded (E) from the annual return (the exception).

(ii) Part II: Separate Legal Entities not Consolidated

Under certain conditions, institutions are permitted to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). This sponsored research data must be reported under column 4 (Entities not Consolidated) in the applicable Tables in the annual return. Part II of the affiliation report requests additional information on this data.

For clarity, financial data for a Charitable Foundation is only included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

Separate legal “entities not consolidated” are individually identified on lines 11 to 18 in the affiliation report when the amount reported in the annual return is over $100,000. For the entities individually identified, information to be provided includes –

  • Legal name of affiliated institution
  • Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an “x” in the appropriate column. For further information see the section below on Categories of Affiliation.
  • Amount included in annual return – column 10. The amount for the separate legal entity must be over $100,000.

All other separate legal entities with amounts under $100,000 are to combined and reported on line 19.

The total amount reported on line 20 in column 10 must agree with the amount reported in Table 1, line 27, column 4 and with the amount reported in Table 2, line 24, column 4.

(iii) Categories of Affiliation

For the purposes of the affiliation report in Table 5, a parent institution is defined as a university with federated, affiliated or associated institutions, research institutes or hospitals. In the Guidelines and the affiliation report, the term affiliates and affiliated institutions are used to simplify the text and refer to all federated, affiliated and associated entities. For the same reason, the term institution may refer to universities, university-colleges, colleges, institutes and hospitals.

An affiliated institution is responsible for its own administration but does not have the power to grant degrees. An associated institution is a public or private education, health, or research oriented, legal entity that is neither federated nor affiliated with the parent institution, yet has academic, research, or administrative ties to that parent institution. A federated institution is responsible for its own administration and has the power to grant degrees, but during the term of federation agreement it suspends some or all of its degree-granting powers.

Please note that in the cases of affiliated and federated institutions, the parent institution supervises instruction in the programs covered by the federation or affiliation agreement, and grants degrees to the students who successfully complete those programs.

7. Other Federal Government Departments and Agencies – Grants and Contracts (Table 6)

Table 6 reports grants and contracts by federal government departments and agencies, other than the grants and contracts reported on lines 1 to 6 in Table 1. In section A in Table 6, a separate line is provided for reporting the federal government allocation for the Indirect Costs of Research. The column totals in Table 6 must agree with the amounts reported on line 7 (Other federal) in Table 1.

In section B in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported “net” of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on federal government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

8. Provincial Government Departments and Agencies – Grants and Contracts (Table 7)

Table 7 reports grants and contracts, including certain specific and earmarked provincial CFI matching grants, by provincial government departments and agencies. The column totals in Table 7 must agree with the amounts reported on line 8 in Table 1.

Grants and contracts from provincial government departments and agencies only include those from the province with jurisdiction. Grants and contracts from other provinces are reported on line 10 (Other provinces) in Table 1.

In section A (Ministry responsible) in Table 7, please report the following information on lines 1 and 2:

  • Line 1: identify the primary provincial government department or agency responsible for the institution and report, by fund, the total of the grants and contracts received from that department or agency, excluding the CFI matching funds reported on line 2. The types of grants might include funding formula operating grants.
  • Line 2: under column 3 or 4, as appropriate, for sponsored research, report the total of the specific grants received, if any, from the “Ministry responsible” that are earmarked as CFI matching funds.

In section B (Other) in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund. These types of departments and agencies are primarily funded by the provincial government and include Councils, Grants Commissions, and commissions and boards that perform various functions delegated to them by public authorities.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported “net” of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on provincial government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

Survey on Living with Chronic Diseases in Canada (SLCDC) – Erratum

Date: June 2010

To: Data Users of the Survey on Living with Chronic Diseases in Canada 2009 data, arthritis and hypertension

Subject: Incorrect variable labels

Product(s) affected: Share files

Year(s) affected: 2009

Description of the problem(s):
The labels attached to certain variables are incorrect in the share files and in their respective data dictionary. The table below gives the variable names along with their new labels.

Hypertension
Variable Code Labels in the files and codebooks Must be replaced by:
BMHXGTS 1 Files LESS THAN 100
BMHXGTS 2 Files BETWEEN 100/109
BMHX_07 2 Files PROV. A RANGE
MEHXGMED 4 Files TAKES 3+ MED/HYP
MEHX_06 2 Files ONCE A DAY
Arthritis
Variable Code Labels in the files and codebooks Must be replaced by:
DHAX_03D Label Files Type of arthritis - gout
DHAXGJYR 1 Files JOINT S. < 1 YR
DHAXGJYR 2 Files J. S. 1 TO 2YRS
DHAXGJYR 3 Files J. S. 3 TO 5YRS
DHAXGJYR 4 Files J. S. 6 TO 9YRS
DHAXGJYR 5 Files J. S. >= 10 YRS
RAAXDACT 1 Files LIMIT IN 1+ ACT.
RAAXDACT 1 Codebook LIMITATIONS IN AT LEAST ONE ACTIVITY
RAAXDACT 2 Files NO LIMIT
RWAXDCWA 2 Files NO CHANGE./W./ACT.

Suggested correction(s):Rename the variables with the correct names.

NOTE: Suggested corrections to the French files and data dictionary can be found in the French erratum.

Correction steps: N/A

Contact us:

We regret any inconvenience this may have caused you or your organization and thank you in advance for your understanding.

Should you have any questions, please do not hesitate to contact us at:
Data Access and Information Services
Health Statistics Division
613–951–1746
Electronic mail: hd–ds@statcan.gc.ca

National Population Health Survey (NPHS) Content Summary - Cycles 1 to 9

Theme Subject Variable Universe (Age) Non-Proxy Proxy 1994/1995 (Cycle 1) 1996/1997 (Cycle 2) 1998/1999 (Cycle 3) 2000/2001 (Cycle 4) 2002/2003 (Cycle 5) 2004/2005 (Cycle 6) 2006/2007 (Cycle 7) 2008/2009 (Cycle 8) 2010/2011 (Cycle 9)
Administration Administration AM All respondents C 18 C 24 and 118 C 26 and 79 C 86 C 96 C 92 C 91 C 94 C 133
Alcohol Attitudes towards AL Cycle 2: 12 Alberta RDD excluded. Cycle 5: 12     HPS 75     F 63        
Consumption during pregnancy AL Cycle 1: Females and birth mother in last 5 years. Cycle 2: 15 to 49 years old Alberta only   HPS 22 PBI 74              
Dependence AD 12     F 76     F 64        
Use AL 12 C 22 C 72 C 65 C 60 C 61 C 64 C 64 C 67 C 98
Attitudes Towards parents AP 12 to 17 in Alberta     PBI 90              
Breast-feeding Breast-feeding BF GH Cycle 1: Birth mother in the last five year. Cycle 2: HPS: Females 15 and 49 and have given birth since last interview; PBI: Alberta   HPS 19 HPS 35, PBI 35              
Child's Health Child's Health IJ DG <12     C 103              
Chronic conditions Acne requiring prescription medication CC <30 C 9                
Alzheimer's disease or other dementia CC 18 C 9 C 11 C 11 C 29 C 33 C 33 C 35 C 33 C 60
Arthritis or rheumatism CC 12 C 9 C 11 C 11 C F 17 C 24 C 25 C 26 C 24 C 37
Asthma CC Cycle 1: 12. Cycle 2-8: All respondents. Cycle 2 - AS: All respondents 12 who declared having asthma diagnosed by a health professional in the core survey. C 9 C 11, AS C 11 C 16 C 22 C 22 C 24 C 22 C 31
Back problem CC 12 C 9 C 11 C 11 C 19 C 26 C 26 C 28 C 26 C 41
Bowel disorder such as Crohn's disease or colitis CC 12   C 11 C 11 C 29 C 33 C 33 C 35 C 33 C 60
Bronchitis, emphysema CC Cycle 1, 5 to 8: 12, Cycle 2-4: all respondents C 9 C 11 C 11 C 21 C 28 C 28 C 30 C 28 C 47
Cancer CC 12 C 9 C 11 C 11 C 27 C 31 C 31 C 33 C 31 C 54
Cataracts CC 18 C 9 C 11 C 11 C 29 C 33 C 34 C 35 C 33 C 60
Child CC 3   K 60 K 105 K 11            
Diabetes CC Cycle 1-4: 12, Cycle 5-8: all respondents C 9 C 11 C 11 C F 21 C 28 C 29 C 30 C 28 C 48
Effects of stroke CC 12 C 9 C 11 C 11 C 28 C 32 C 32 C 34 C 32 C 57
Epilepsy CC Cycle 1: 12, Cycle 2-8: all respondents C 9 C 11 C 11 C 24 C 30 C 30 C 32 C 30 C 51
Fibromyalgia CC 12       C 17 C 23 C 23 C 25 C 23 C 34
Food allergies CC Cycle 1: 12. Cycle 2-8: All respondents C 9 C 11 C 11 C 16 C 22 C 22 C 24 C 22 C 31
Glaucoma CC 18 C 9 C 11 C 11 C 30 C 33 C 34 C 35 C 33 C 61
Heart Disease CC Cycle 1: 12, Cycle 2-8: all respondents C 9 C 11 C 11 C F 25 C 30 C 31 C 32 C 30 C 53
High blood pressure CC 12 C 9 C 11 C 11 C 19 C 26 C 26 C 28 C 26 C 41
Migraine, headache CC Cycle 1-4: 12, Cycle 5-8: all respondents C 9 C 11 C 11 C 20 C 27 C 27 C 29 C 27 C 44
Other allergies CC Cycle 1: 12. Cycle 2-8: All respondents C 9 C 11 C 11 C 16 C 22 C 22 C 24 C 22 C 31
Sinusitis CC 12 C 9 C 11 C 11            
Stomach or intestinal ulcers CC 12 C 9 C 11 C 11 C 27 C 31 C 31 C 33 C 31 C 54
Thyroid condition CC 12   C 11 C 11 C 30 C 34 C 34 C 36 C 34 C 61
Urinary incontinence CC 12 C 9 C 11 C 11 C 28 C 33 C 33 C 35 C 33 C 60
Depression Personal and family history FH 18             F 73      
Drug / medication use Drug / medication use DG 12 C 43 C 62 and 114 C 56 C 51 C 53 C 55 C 54 C 58 C 85
Education Education ED 12 C 12 C 16 C 18 C 74 C 84 C 79 C 78 C 81 C 116
Electronic Collection Electronic Collection Interest EC 12                 F 136
Family medical history Family medical history FH 18       F 34            
Food insecurity Food insecurity IN FI Cycle 2: all respondents. Cycle 3: All respondents who were identified as food unsecured in the Household NPHS supplemental screening questions. Cycle 7 and 8: all respondents.   HPS 23 FIS 25       F 89 F 93 F 133
General health status Self-evaluation GH All respondents C 19 and 59 C 25 and 103 C 27 C 4 C 3 C 3 C 3 C 3 C 3
Health care Emergency services ES 12     F 44              
Utilization SV HC Core: All respondents. HPS: 20. PBI: 12 Alberta C: , HPS and PBI: C: C 5 and 60, HPS 27 C 5 , PBI 104 and 115 C 5 C 10 C 14 C 15 C 16 C 14 C 20
Home care HC 18 C 7 C 5 C 5 C 10 C 17 C 18 C 19 C 18 C 25
Health information Health information A HI HPS: 12, PBI: Alberta 12 to 17   HPS 27 PBI 46 and 92              
Health status Dexterity / Hands and fingers HS 4 C 41 and 64 C 53 and 110 C 45 C 34 C 38 C 37 C 39 C 37 C 65
Feelings HS 4 C 41 and 65 C 53 and 111 C 46 C 35 C 38 C 38 C 40 C 38 C 65
Hearing HS 4 C 38 and 62 C 51 and 108 C 43 C 32 C 35 C 35 C 37 C 35 C 62
Memory HS 4 C 41 and 65 C 54 and 112 C 46 C 35 C 38 C 38 C 40 C 38 C 66
Mobility / Getting around HS 4 C 40 and 64 C 52 and 109 C 44 C 33 C 37 C 37 C 39 C 36 C 64
Pain and Discomfort HS 4 C 42 and 66 C 54 and 112 C 47 C 35 C 39 C 39 C 41 C 38 C 66
Speech HS 4 C 39 and 63 C 51 and 109 C 44 C 33 C 36 C 36 C 38 C 36 C 63
Thinking HS 4 C 42 and 65 C 54 and 112 C 46 C 35 C 39 C 38 C 40 C 38 C 66
Vision HS 4 C 38 and 62 C 50 and 107 C 42 C 31 C 35 C 35 C 36 C 34 C 62
Height and weight Height and weight HW All respondents C 20 C 27 C 27 C 5 C 5 C 5 C 5 C 5 C 5
Body Image HW 12   HPS 8 HPS 28     F 7 C 8 C 8 C 7 C 10
Income Income IN All respondents C 16 C 22 C 23 C 81 C 91 C 87 C 86 C 89 C 129
Injuries Injuries IJ All respondents C 25 and 66 C 60 and 112 C 54 C 39 C 44 C 43 C 45 C 42 C 72
Injury prevention INJ 12   HPS 16                
Insurance Insurance DV EX DG IS Cycle 2: 12. Cycle 3-5: All respondents   F 44 C 34 C 31 C 34        
Labour force Labour force LF LS Cycle 1: 15. Cycle 2-8: 15 to 75 C 13 C 18 C 19 C 75 C 85 C 81 C 80 C 83 C 118
Absence / hours LS Cycle 4-8: 15 to 75       C 78 C 88 C 84 C 83 C 85 C 123
Job attachment LS Cycle 4-8: 15 to 75       C 75 C 85 C 81 C 80 C 83 C 119
Job description LS Cycle 4-8: 15 to 75       C 77 C 87 C 82 C 81 C 84 C 121
Job search - Last 4 weeks LS Cycle 4-8: 15 to 75       C 76 C 86 C 81 C 80 C 83 C 120
Looking for work LS Cycle 4-8: 15 to 75       C 80 C 90 C 86 C 85 C 88 C 127
Other job LS Cycle 4-8: 15 to 75       C 79 C 89 C 85 C 84 C 87 C 125
Past job attachment LS Cycle 4-8: 15 to 75       C 76 C 86 C 82 C 81 C 84 C 120
Weeks worked LS Cycle 4-8: 15 to 75       C 80 C 90 C 86 C 85 C 88 C 126
Language Language SD All respondents C 11 C 15 C 16 C 73 C 83 C 78 C 77 C 80 C 115
Mental health Mental health MH 12   C 44 C 78 C 67 C 62 C 66 C 66 C 66 C 69 C 101
Nutrition Eating habits HW 12   HPS 5 HPS 28              
Food choice NU Cycle 1- 2: 12. Cycle 3, 5 and 7: 15   HPS 5   F 39   F 8   F 8    
Fruit & vegetable consumption FV Cycle 5: 15, Cycle 6 to 8: 12           F 10 F 9 F 10 F 9 F 11
Milk consumption MK 12             F 12 F 13 F 11 F 15
Self-perceived eating habits GH All respondents         C 4 C 3 C 3 C 4 C 4
Soft drink consumption SK 12             F 11 F 12 F 11  
Supplement use NU Cycle 3 and 5 15, Cycle 6 to 8: 12       F 42   F 9 F 8 F 10 F 8  
Physical activities Physical activities PA 12   C 24 C 55 C 51 C 36 C 40 C 39 C 41 C 39 C 67
Preventive health Blood pressure check BP PH 12   C 20 C 29 C 28 C 7 C 12 C 12 C 14 C 12 C 16
Breast examination WH PH Females 18     C 33              
Breast self-examination WH PH Females 18     HPS 35              
Dental visits DV 12     F 41              
Eye examinations EX 12     F 42              
Flu shots FS 12     F 39              
Health improvement practices GH A 12   HPS 16 HPS 26              
HIV SH HV Cycle 1: 15 to 45. Cycle 2: 18   HPS 26 HPS 45              
Hysterectomy WH PH Females 18       C 30 C 9 C 14 C 14 C 16 C 14 C 19
Mammography WH PH Females 35   C 20 C 32 C 29 C 8 C 12 C 13 C 15 C 13 C 17
PAP smear test WH PH Females 18   C 20 C 30 C 29 C 8 C 12 C 13 C 14 C 12 C 17
Physical check-ups PC 12     F 37              
Pregnancy HW PH Females: 15 to 49   C 19 HPS 35 C 30 C 9 C 12 C 14 C 15 C 14 C 18
Repetitive strain Repetitive strain RP 12   C 59 C 53 C 38 C 43 C 42 C 44 C 41 C 71
Residential history Residential history RH MB 12           OBI 76        
Restriction of activities Restriction of activities RA Cycle 1-2: 12. Cycle 3-8: All respondents C 7 C 8 C 8 C 13 C 19 C 19 C 20 C 19 C 27
Road safety - Driving under influence Road safety - Driving under influence RS 12     HPS 98              
Self-care Self-care SC 18       F 31            
Sexual health Sexual health SH Cycle 1: 15-45. Cycle 2: 15-59. PBI: Alberta   HPS 25 HPS 93, PBI 96              
Sleep Sleep SL 12           F 4 C 4 C 4 C 4 C 4
Smoking Attitudes SM 12     HPS 69              
Awareness, attitudes, quitting SM 12   HPS 8                
During pregnancy SM Cycle 2: Female 15 to 49     HPS 68              
Smoking SM GH 12 C 21 C 65, HPS 68 C 59 and 63 C 55 C 57 C 59 C 59 C 62 C 91
Tobacco alternatives TA 12       HPS 64            
Social support Social support SS 12. Cycle 2-PBI: Alberta   C 50 C 85, HPS 88, PBI 89 C 73 C 69 C 73 C 74 C 74 C 76 C 111
Socio-demographic characteristics Country of birth SD All respondents C 10 C 14 C 15            
Ethnicity SD All respondents C 10 C 15 C 15 C 72          
Race SD All respondents C 11 C 16 C 16 C 73          
Year of immigration SD All respondents C 10 C 14 C 15            
Stress Childhood and adult stressors (traumas) ST Cycle 1: 18. Cycle 4: Respondents <18 in Cycle 1 and 18 in Cycle 4. Cycle 7 and 8 18.   F 32     F 46     F 50 F 48  
Coping CO Cycle 1 and 6: 18 Non-Proxy Manitoba and Alberta only. Cycle 2: Alberta 18   PBI 57 PBI 102       F 52      
Mastery PY ST 12   F 34     F 50 F 51 C 51 C 54 C 52 C 83
Ongoing problems ST Cycle 1and 4: 18. Cycle 5 to 8: 12   F 28     F 42 F 47 C 46 C 48 C 45 C 77
Rationality RT 18   BPI 54                
Recent life events ST 18   F 30     F 44          
Self-esteem PY ST 12   F 34     F 49       F 51  
Self-perceived GH Cycle 4: 18. Cycle 5-7: 12         C 4 C 3 C 3 C 3 C 3 C 4
Sense of coherence PY ST 18   F 34   F 47         F 53  
Work stress ST Cycle 1: 15. Cycle 4-8: 15 to 75   F 33     F 47 F 49 C 48 C 51 C 49 C 80
Two week disability Two week disability TW All respondents C 4 C 4 C 4            
UV exposure and tanning UV exposure and tanning TU 12. Cycle 2 - PBI: Alberta     PBI 57   C 38 C 42 C 42 C 43 C 41 C 70
Violence and personal safety (AB) Violence and personal safety (AB) VS 12 Alberta     PBI 100              
Please note that the master LONG.txt file only contains the Core and the Focus contents.
Number denotes the page in the questionnaire (pdf)
.
C: Core, F: Focus, HPS: Health Promotion Survey, AS: Asthma Supplement, FIS: Food Insecurity Supplement, PBI: Provincial Buy-in, K: Kids' questions, OBI: Other Buy-ins.
Note: • denotes selected.

Classification search tools

Industry

North American Industry Classification System (NAICS) Canada

Occupation

National Occupational Classification (NOC)

Geography

Standard Geographical Classification (SGC)

Instructional programs

Classification of Instructional Programs (CIP) Canada

Product classifications

North American Product Classification System (NAPCS) Canada

Canadian Research and Development Classification (CRDC)

Date modified:

Reporting Guide: Consulting Services Price Report

Is this guide for you?

This guide will help you complete the Consulting Services Price Report.

The various sections of the survey questionnaire are printed in this guide for your reference, along with definitions of the corresponding terms and concepts. In each section, an encircled number indicates that the associated term or concept is explained in more detail. Simply look-up the appropriate number in the list of terms provided below the caption.

An example of how terms and concepts are referenced is as follows:

Image of Section A: Contract Selections - Business Activity

1 - Business Activity

This is the business activity for which you are to select a consulting contract to report. Statistics Canada has identified this business activity based on information your company has provided to either Statistics Canada and/or the Canada Revenue Agency (CRA) in the past.

Lost the return envelope or need help?

Call us at 1-888-951-4550, email us at sppi.consulting@statcan.gc.ca, or fax to 1-613-951-3117.

La version française de cette publication est intitulée Guide de déclaration : Rapport sur les prix des services de conseils.

Survey Purpose

The data collected in this survey will be used to produce price indexes that measure changes in the prices of the various services offered by the industry and will improve statistical estimates of the consulting services industry with respect to volume of activity and productivity. Businesses can use these indexes to benchmark their performance with similar companies and to analyze their costs (in aggregate form only). Your information may also be used by Statistics Canada for other statistical research purposes.

Industry Overview

The consulting services industry in Canada is a vital part of the Canadian economy. According to Statistics Canada's Annual Survey of Services Industries, operating revenue increased by 1.6% in 2010 to $12.8 billion, up from $12.6 billion in 2009. The management consulting services industry accounted for 68.1% of the consulting services industry revenue in 2010, where environmental and other scientific and technical consulting services made up the remaining 31.9%.

General Information

Before You Start

Do you have to complete this report?

The completion of this report is a legal requirement under the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

What is the return date for this report?

Generally, this report must be completed and returned to Statistics Canada within 15 days of its receipt. Please return the completed questionnaire using the postage-paid return envelope. You may also fax the completed questionnaire to Statistics Canada at 1-613-951-3117 or e-mail it to sppi.consulting@statcan.gc.ca.

How were firms selected to participate in this survey?

Firms were selected randomly into the survey sample from a list of all Canadian businesses that offer consulting services. Statistics Canada also considered the geographical make-up of the businesses in the selection of the survey sample.

Can I complete and submit this report on-line?

This report will be available to complete on-line in the near future. Until then, you can return the completed questionnaire using the postage-paid return envelope, fax the completed questionnaire to Statistics Canada at 1-613-951-3117 or e-mail it to sppi.consulting@statcan.gc.ca.

Getting Started

Please review the contact information printed on the questionnaire label. If you need to make changes to this information, please use the form located in the upper right-hand corner of the questionnaire's front page.

Before mailing the survey questionnaire for the first time, Statistics Canada will conduct a short telephone interview with the respondent in order to confirm the mailing address and contact information of the respondent. Statistics Canada will also confirm during this interview that the selected business provides consulting services, and it will allow the respondent to ask any questions he/she may have concerning the survey.

The first time you complete this report, you will select a consulting contract that your company has completed in the recent past (i.e. within the past twelve months). You will provide some basic details about this contract, as well as its price information, using the enclosed survey questionnaire.

How will my information be used?

Statistics Canada will use your information to compile and publish price indexes for the consulting services industry. The purpose of these indexes is to measure the long-term price movements of consulting services.

Ordinarily, price indexes are compiled by following the prices of a fixed basket of goods/services over time (i.e. following price movements by holding the quality of the underlying goods and/or services constant over time). Of course, due to the highly specialized and customized nature of consulting work, firms within this industry rarely offer the same services repeatedly over time. In order to address this problem, businesses reporting for this survey will select a consulting contract or project that they have completed in the recent past and that is representative or typical of the work they do. On a quarterly basis, firms in the survey sample will report the price that would be estimated, or quoted, if they were to provide a price quote for the selected contract in the current quarter.

What type of contract should I select to represent my firm's activities?

It is important that you select a contract that is representative of typical contracts offered by your firm. By selecting a contract that is representative, the price movements that you will report over time for the selected contract will be an accurate and comprehensive measure of the overall price movements and pricing dynamics of your business. If you need help to select an appropriate contract, please call 1-888-951-4550 or e-mail sppi.consulting@statcan.gc.ca.

It is also important to select a contract that you will be able to re-price over time. Choose a contract for which you will be able to easily provide a price estimate, or price quote, in future quarters.

According to the 2011 Canadian Management Consulting Industry: Trends and Outlook study, 80% of consulting firms use fixed fee and/or hourly/daily rate pricing sometimes/most of the time. Please select a contract that was priced using either fixed fee or hourly/daily rate pricing. Through the focus-group testing that was performed for this survey questionnaire, Statistics Canada found that contracts utilizing this fee model are the simplest to re-price over time.

According to the same industry publication, 29% of large firms (100+ full-time consultants) use outcome-based fees at least sometimes, up from just 10% two years ago.

Despite the increased use of this fee model, we ask that you do not choose a contract that was priced using outcome-based fees or contingency fees. Because such a contract would need to be carried out each quarter in order for a price to be reported, we ask that you do not select a contract that was priced using outcome-based or contingency fees.

What about Information Technology (IT) Consulting Services?

Price indexes produced by Statistics Canada follow the North American Industry Classification System (NAICS), which does not include IT/Computer consulting services in its definition of the management, scientific and technical consulting services industry. In other words, Statistics Canada does not consider IT/Computer consulting to be covered by this survey. Of course, due to the fact that management and IT consulting services are inextricably linked in practice, it is likely that the contract you choose to represent your company's activities has an IT component. Such contracts are permissible, as long as the contract is not predominately IT-based.

What if the selected contract becomes unrepresentative over time?

Due to the dynamic and changing nature of consulting services, consulting contracts may lose their relevance over time. If this happens, the resulting price index will lose its relevance over time. If you feel that the selected contract no longer accurately represents your company's business, you can replace it with a new contract. Please call 1-888-951-4550 if you would like to substitute your current contract for a newer, more relevant contract.

What size of contract should I select?

The important thing is that you choose a contract that is representative of your company's business activity. That being said, larger, more complex, contacts will be more difficult to re-price over time. Try to choose a contract that is simple enough that it can be re-priced over time without imposing undue burden on the respondent.

Glossary of Terms and Definitions

Front Page

Image of the front page: Consulting service price report

1 - Reference Period 
This is the time period for which you will report prices.

2 - Legal Name 
Please make corrections here if the legal name of the company to which the questionnaire was addressed is printed incorrectly on the label.

3 - Business Name 
Please make corrections here if the business name of the company to which the questionnaire was addressed is printed incorrectly on the label.

4 - Title of Contact 
Please make corrections here if the title of the contact that is to receive this questionnaire is printed incorrectly on the label.

5 - First Name of Contact
Please make corrections here if the first name of the person who is to receive this questionnaire is printed incorrectly on the adjacent label.

6 - Last Name of Contact 
Please make corrections here if the last name of the person who is to receive this questionnaire is printed incorrectly on the label.

7 - Address (number and street) 
Please make corrections here if the address of the person who is to receive this questionnaire is printed incorrectly on the label.

8 - City 
Please make corrections here if the city of the person who is to receive this questionnaire is printed incorrectly on the label

9 - Province or Territory 
Please make corrections here if the province or territory of the entity to which the questionnaire was addressed is printed incorrectly on the label.

10 - Country 
Please make corrections here if the country of the entity to which the questionnaire was addressed is printed incorrectly on the adjacent label.

11 - Postal Code/Zip Code 
Please make corrections here if the postal code/zip code of the entity to which the questionnaire is addressed is printed incorrectly on the label.

12 - Language Preference 
Please check the appropriate box if you would like to change the language in which you receive the questionnaire and other correspondence from Statistics Canada ■

Page 2 of 5

Image of section A: Contract Selections - Business Activity Image of section B: Contract Description

1 - Business Activity
This is the business activity for which you are to select a consulting contract to report. Statistics Canada has identified this business activity based on information your company has provided to either Statistics Canada and/or the Canada Revenue Agency (CRA) in the past. Detailed definitions of the business activities can be found on page 14 of this guide.

2 - Contract Identifier
This is the identifier that your business uses to identify the selected contract. You may use as an identifier any name and/or number that uniquely identifies the selected contract. It is important that you provide an identifier in case you need to review the details of the selected contract at a later date.

3 - Type of Client
Select new client if your company had not done business with the client prior to having worked on the selected contract. Select repeat client if your company has done business with the client prior to having worked on the selected contract.

4 - Client Sector
Does the client belong to the public or the private sector?

Examples of public sector clients include: federal government, provincial and territorial governments (including health care), municipal governments, various non-governmental organizations (NGOs), crown corporations, post-secondary institutions, etc.

Private sector clients include businesses in the following industries: financial services, energy (resources), utilities, technology, telecoms and media, consumer products, retail distribution, and manufacturing and other.

5 - Contract Agreement Date
This is the date on which the terms and prices of the selected contract were agreed upon with the client.

6 - Project Duration – Start
This cell refers to the date on which your business started work on the selected contract.

7 - Project Duration – Finish
This cell refers to the date on which your business finished work on the selected contract.

It is important that you select a contract that has been completed in the recent past (i.e. within one year). This will ensure that the selected contract is representative of your company's current business activity.

Although it is preferable to select a contract that has been completed for the client, please leave this cell blank if the work associated with the selected contract is not yet complete.

8 - Project Description
Provide a brief description of the selected contract. This section is for your reference only. Statistics Canada will send this questionnaire back to you in future quarters with this information pre-filled ■

Page 3 of 5

Image of section C1: Professional fees

1 - Professional Level
Some businesses include in their invoicing the full range of professional levels whose time was charged to the project, as well as the associated professional fees. If the contract that you select was invoiced in this manner, please report the professional levels that were charged to the client according to the project invoice. Some of the professional levels indicated in the 2011 Canadian Management Consulting Industry: Trends and Outlook study include: principals, senior partners, c-suite executives, newer partners, VPs, experienced professionals, professionals with several years of experience, and entry-level new associates.

In some instances, a company might negotiate the price with the client based on an internal estimate of the number of days that will be spent working on the project as well as the daily rates that the consultant has established for him/herself. If the contract that you select was invoiced in this manner, please report the professional level(s) that were used in this internal calculation. For smaller firms that do not have the full range of professional levels, you could list the names or position of the consultants whose time was charged to the selected contract.

2 - Days
If you are reporting for the selected contract, report the number of days that were charged for each level of professional whose time was charged to the selected contract.
If you are reporting for the current period, report the number of days that would be billed if you were to provide a (price) estimate to the same client for the selected contract in the current quarter (i.e. what would you charge if you were to negotiate the price of the selected contract with the same client now).
If hours were used in the invoicing of the selected contract, please convert to days using the following conversion: 1day = 7.5hours.

3 – Rate
If you are reporting for the selected contract, report the daily rates that were charged for each level of professional whose time was charged to the selected contract.
If you are reporting for the current period, report the daily rates that would be billed if you were to provide a (price) estimate to the same client for the selected contract in the current quarter (i.e. what would you charge if you were to negotiate the price of the selected contract with the same client now).
If hours were used in the invoicing of the selected contract, please convert the hourly rates to daily rates using the following conversion: 1day = 7.5hours.

4 - Total
The total is equal to the number of days multiplied by the daily rate:
Total = Days x Rate

5 – Table 1
When you complete this report for the first time, Table 5 will be labelled Selected Contract. In this case, report the consulting days, the associated daily/per-diem rates, and the total professional fees that were charged to the selected contract. The selected contract covers a consulting project that was provided to an actual client, preferably within the last year. In most cases, you will need to refer back to the contract that was signed with the client in order to report this information.
In future quarters, Table 5 will be used by Statistics Canada to print the data that you reported for the previous quarter. We provide the respondent with the previous quarters' data so that it is easier for you to report data for the current quarter.

6 – Table 2
Use Table 2 to provide the number of consulting days and the associated daily rates that would apply if you were to provide an estimate or quote for the selected contract on the date indicated. In Table 2 you are reporting data for the current quarter. In other words, the days and daily/per-diem rates that would apply if you were to provide a price quote for the selected contact in the current quarter. The reference date is typically chosen to be the middle Wednesday of the reference quarter. The reason why Statistics Canada uses a reference date is so that all businesses in the survey sample report prices applicable to the same period.

When completing Table 2, you are welcome to cross out professional levels that you have reported in the past but that no longer apply. Similarly, you can add professional levels if your firm has made changes/additions to its roster of professional levels. Changes and/or additions of professional levels could occur, for example, if over time your firm adopts a new workforce pyramid, staff profile, or reorganizes its personnel such that certain specializations or positions are no longer applicable ■

Page 4 of 5

Image of section C3: Charges Other Than Professional Fees

1 - Charges Other Than Professional Fees
Expenses other than professional fees may be either included in the fee as overhead expenses or charged directly to the client.

Typical billable or reimbursable expenses are travel, board and lodging expenses (e.g. testing, computing, printing, purchase of special equipment), long-distance communication and document delivery.

In this section you will report those charges that are billed to the client over and above the professional fees that you reported on the previous page.

Report: those charges that are applied or estimated 'up-front', or when the initial agreement with the client is established. For example, some firms include a surcharge (i.e. as a percentage of the professional fees) in the overall price of the contract in order to account for expected incidentals or overhead expenses.

Do not report: those charges that are recorded while the business carries out the project and that are reimbursed by the client at a later date.

2 – Table 5
When you complete this report for the first time, Table 5 will be labelled Selected Contract. In this case, report the value of those charges that are applied or estimated 'up-front' for the selected contract. The selected contract covers a consulting project that was provided to an actual client, preferably within the last year. In most cases, you will need to refer back to the contract that was signed with the client in order to report this information.

In future quarters, Table 5 will be used by Statistics Canada to print the data that you report for the previous quarter. We provide the respondent with the previous quarters' data so that it is easier for you to report data for the current quarter.

3 – Table 6
Use Table 6 to report the value of those charges that are applied or estimated 'up-front' that would apply if you were to provide an estimate or quote for the selected contract on the date indicated. In Table 6 you are reporting data for the current quarter.

In other words, the charges (other than professional fees) that would apply if you were to provide a price quote for the selected contract in the current quarter. The reference date is typically chosen to be the middle Wednesday of the reference quarter. The reason why Statistics Canada uses a reference date is so that all businesses in the survey sample report prices applicable to the same period ■

Image of section C4: Total price

1 – Table 7
When you complete this report for the first time, Table 7 will be labelled Selected Contract. In this case, report the total price of the selected contract. This amount should be equal to the sum of the total of sections C1 through C3. Exclude any sales tax or any other tax that is collected for remittance to a government agency.

In future quarters, Table 7 will be used by Statistics Canada to print the data that you reported for the previous quarter. We provide the respondent with the previous quarters' data so that it is easier for you to report data for the current quarter.

2 – Table 8
Use Table 8 to report the total price that would be charged if you were to provide an estimate or quote for the selected contract on the date indicated. This amount should be equal to the sum of the totals of sections C1 through C3. Please exclude any sales tax or any other tax that is collected for remittance to a government agency ■

Image of section D: Reason for price change

If the price that you reported for the current quarter is different than what was reported for the previous quarter, please indicate the reasons for this change in price ■

Business Activities

Statistics Canada has selected your company to report for a particular business activity. This business activity is printed in Section B of the survey questionnaire. The business activity that Statistics Canada has selected for your company is based either on survey information you have previously reported to Statistics Canada or on business profile information your company has reported to the Canada Revenue Agency (CRA). This section of the Guide gives more detailed definitions of the different business activities covered by this survey, including example activities.

Administrative and General Management Consulting Services

This Canadian industry comprises establishments primarily engaged in providing advice and assistance to other organizations on administrative management issues, such as financial planning and budgeting; equity and asset management; records management; office planning; strategic and organizational planning; site selection; new business start-up; and business process improvement. This Canadian industry also includes general management consultants that provide a full range of administrative; human resource; marketing; process, physical distribution and logistics; or other management consulting services to clients.

Example Activities:

  • Administrative management consultants
  • Business start-up consulting services
  • Financial management consulting services (except investment advice)
  • General management consulting services
  • Records management consulting services
  • Reorganization consulting service
  • Site selection consulting services
  • Strategic planning consulting services
  • Customer service management consulting services
  • Customs consulting services
  • Efficiency experts
  • Freight rate consulting services
  • Inventory planning and control management consulting services
  • Logistics management consulting services
  • Manufacturing operations improvement consulting services
  • Materials management consulting services
  • New product development consulting services
  • Operations research consulting services
  • Physical distribution consulting services
  • Production planning and control consulting services
  • Productivity improvement consulting services
  • Sales management consulting services
  • Tariff management consulting services
  • Telecommunications management consulting services

Exclusion(s): Firms primarily engaged in:

  • providing office or general administrative services on a day-to-day basis.

Human Resources Consulting Services

This Canadian industry comprises establishments primarily engaged in providing advice and assistance to other organizations on human resource management issues, such as human resource and personnel policies, practices and procedures; employee benefits planning, communication, and administration; compensation systems planning; wage and salary administration; and executive search and recruitment.

Example Activities:

  • Actuarial consulting services
  • Benefit consulting services
  • Compensation services, labour relations
  • Consulting services, personnel management
  • Employee assessment consulting services
  • Employee compensation consulting services
  • Human resource consulting services
  • Labour relations consulting services
  • Organization development consulting services
  • Personnel management consulting services

Exclusion(s): Firms primarily engaged in:

  • Executive search consultants
  • Providing professional and management development training

Environmental Consulting Services

This Canadian industry comprises establishments primarily engaged in providing advice and assistance to other organizations on environmental issues, such as the control of environmental contamination from pollutants, toxic substances and hazardous materials. These establishments identify problems, measure and evaluate risks, and recommend solutions. They employ a multi-disciplined staff of scientists, engineers and other technicians, with expertise in areas such as air and water quality, asbestos contamination, remediation and environmental law. xamples of establishments in this industry are environmental consultants, sanitation consultants and site remediation consultants.

Example Activities:

  • Environmental consulting services
  • Sanitation consulting services
  • Site remediation consulting services

Scientific and Technical Consulting Services

This Canadian industry comprises establishments, not classified to any other industry, primarily engaged in providing advice and assistance to other organizations on scientific and technical issues.

Example Activities:

  • Agricultural consulting (technical) services
  • Agrology consulting services
  • Agronomy consulting services
  • Economic consulting services
  • Energy consulting services
  • Hydrology consulting services
  • Livestock breeding consulting services
  • Motion picture consulting services
  • Nuclear energy consulting services
  • Occupational health and safety consulting services
  • Physics consulting services
  • Safety consulting services ■

Monthly Retail Trade Survey (MRTS) Data Quality Statement

Objectives, uses and users
Concepts, variables and classifications
Coverage and frames
Sampling
Questionnaire design
Response and nonresponse
Data collection and capture operations
Editing
Imputation
Estimation
Revisions and seasonal adjustment
Data quality evaluation
Disclosure control

1. Objectives, uses and users

1.1. Objective

The Monthly Retail Trade Survey (MRTS) provides information on the performance of the retail trade sector on a monthly basis, and when combined with other statistics, represents an important indicator of the state of the Canadian economy.

1.2. Uses

The estimates provide a measure of the health and performance of the retail trade sector. Information collected is used to estimate level and monthly trend for retail sales. At the end of each year, the estimates provide a preliminary look at annual retail sales and performance.

1.3. Users

A variety of organizations, sector associations, and levels of government make use of the information. Retailers rely on the survey results to compare their performance against similar types of businesses, as well as for marketing purposes. Retail associations are able to monitor industry performance and promote their retail industries. Investors can monitor industry growth, which can result in better access to investment capital by retailers. Governments are able to understand the role of retailers in the economy, which aids in the development of policies and tax incentives. As an important industry in the Canadian economy, governments are able to better determine the overall health of the economy through the use of the estimates in the calculation of the nation’s Gross Domestic Product (GDP).

2. Concepts, variables and classifications

2.1. Concepts

The retail trade sector comprises establishments primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.

The retailing process is the final step in the distribution of merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers, that is, store and non-store retailers. The MRTS covers only store retailers. Their main characteristics are described below. Store retailers operate fixed point-of-sale locations, located and designed to attract a high volume of walk-in customers. In general, retail stores have extensive displays of merchandise and use mass-media advertising to attract customers. They typically sell merchandise to the general public for personal or household consumption, but some also serve business and institutional clients. These include establishments such as office supplies stores, computer and software stores, gasoline stations, building material dealers, plumbing supplies stores and electrical supplies stores.

In addition to selling merchandise, some types of store retailers are also engaged in the provision of after-sales services, such as repair and installation. For example, new automobile dealers, electronic and appliance stores and musical instrument and supplies stores often provide repair services, while floor covering stores and window treatment stores often provide installation services. As a general rule, establishments engaged in retailing merchandise and providing after sales services are classified in this sector. Catalogue sales showrooms, gasoline service stations, and mobile home dealers are treated as store retailers.

2.2. Variables

Sales are defined as the sales of all goods purchased for resale, net of returns and discounts. This includes commission revenue and fees earned from selling goods and services on account of others, such as selling lottery tickets, bus tickets, and phone cards. It also includes parts and labour revenue from repair and maintenance; revenue from rental and leasing of goods and equipment; revenues from services, including food services; sales of goods manufactured as a secondary activity; and the proprietor’s withdrawals, at retail, of goods for personal use. Other revenue from rental of real estate, placement fees, operating subsidies, grants, royalties and franchise fees are excluded.

Trading Location is the physical location(s) in which business activity is conducted in each province and territory, and for which sales are credited or recognized in the financial records of the company. For retailers, this would normally be a store.

Constant Dollars: The value of retail trade is measured in two ways; including the effects of price change on sales and net of the effects of price change. The first measure is referred to as retail trade in current dollars and the latter as retail trade in constant dollars. The method of calculating the current dollar estimate is to aggregate the weighted value of sales for all retail outlets. The method of calculating the constant dollar estimate is to first adjust the sales values to a base year, using the Consumer Price Index, and then sum up the resulting values.

2.3. Classification

The Monthly Retail Trade Survey is based on the definition of retail trade under the NAICS (North American Industry Classification System). NAICS is the agreed upon common framework for the production of comparable statistics by the statistical agencies of Canada, Mexico and the United States. The agreement defines the boundaries of twenty sectors. NAICS is based on a production-oriented, or supply based conceptual framework in that establishments are groups into industries according to similarity in production processes used to produce goods and services.

Estimates appear for 21 industries based on special aggregations of the 2007 North American Industry Classification System (NAICS) industries. The 21 industries are further aggregated to 11 sub-sectors.

Geographically, sales estimates are produced for Canada and each province and territory.

3. Coverage and frames

Statistics Canada’s Business Register ( BR) provides the frame for the Monthly Retail Trade Survey. The BR is a structured list of businesses engaged in the production of goods and services in Canada. It is a centrally maintained database containing detailed descriptions of most business entities operating within Canada. The BR includes all incorporated businesses, with or without employees. For unincorporated businesses, the BR includes all employers with businesses, and businesses with no employees with annual sales that have a Goods and Services Tax (GST) or annual revenue that declares individual taxes.  annual sales greater than $30,000 that have a Goods and Services Tax (GST) account (the BR does not include unincorporated businesses with no employees and with annual sales less than $30,000).

The businesses on the BR are represented by a hierarchical structure with four levels, with the statistical enterprise at the top, followed by the statistical company, the statistical establishment and the statistical location. An enterprise can be linked to one or more statistical companies, a statistical company can be linked to one or more statistical establishments, and a statistical establishment to one or more statistical locations.

The target population for the MRTS consists of all statistical establishments on the BR that are classified to the retail sector using the North American Industry Classification System (NAICS) (approximately 200,000 establishments). The NAICS code range for the retail sector is 441100 to 453999. A statistical establishment is the production entity or the smallest grouping of production entities which: produces a homogeneous set of goods or services; does not cross provincial boundaries; and provides data on the value of output, together with the cost of principal intermediate inputs used, along with the cost and quantity of labour used to produce the output. The production entity is the physical unit where the business operations are carried out. It must have a civic address and dedicated labour.

The exclusions to the target population are ancillary establishments (producers of services in support of the activity of producing goods and services for the market of more than one establishment within the enterprise, and serves as a cost centre or a discretionary expense centre for which data on all its costs including labour and depreciation can be reported by the business), future establishments, establishments with a missing or a zero gross business income (GBI) value on the BR and establishments in the following non-covered NAICS:

  • 4541 (electronic shopping and mail-order houses)
  • 4542 (vending machine operators)
  • 45431 (fuel dealers)
  • 45439 (other direct selling establishments)

4. Sampling

The MRTS sample consists of 10,000 groups of establishments (clusters) classified to the Retail Trade sector selected from the Statistics Canada Business Register. A cluster of establishments is defined as all establishments belonging to a statistical enterprise that are in the same industrial group and geographical region. The MRTS uses a stratified design with simple random sample selection in each stratum. The stratification is done by industry groups (the mainly, but not only four digit level NAICS), and the geographical regions consisting of the provinces and territories, as well as three provincial sub-regions. We further stratify the population by size.

The size measure is created using a combination of independent survey data and three administrative variables: the annual profiled revenue, the GST sales expressed on an annual basis, and the declared tax revenue (T1 or T2). The size strata consist of one take-all (census), at most, two take-some (partially sampled) strata, and one take-none (non-sampled) stratum. Take-none strata serve to reduce respondent burden by excluding the smaller businesses from the surveyed population. These businesses should represent at most ten percent of total sales. Instead of sending questionnaires to these businesses, the estimates are produced through the use of administrative data.

The sample was allocated optimally in order to reach target coefficients of variation at the national, provincial/territorial, industrial, and industrial groups by province/territory levels. The sample was also inflated to compensate for dead, non-responding, and misclassified units.

MRTS is a repeated survey with maximisation of monthly sample overlap. The sample is kept month after month, and every month new units are added (births) to the sample.  MRTS births, i.e., new clusters of establishment(s), are identified every month via the BR’s latest universe. They are stratified according to the same criteria as the initial population. A sample of these births is selected according to the sampling fraction of the stratum to which they belong and is added to the monthly sample. Deaths occur on a monthly basis. A death can be a cluster of establishment(s) that have ceased their activities (out-of-business) or whose major activities are no longer in retail trade (out-of-scope). The status of these businesses is updated on the BR using administrative sources and survey feedback, including feedback from the MRTS. Methods to treat dead units and misclassified units are part of the sample and population update procedures.

5. Questionnaire design

The Monthly Retail Trade Survey incorporates the following sub-surveys:

Monthly Retail Trade Survey - R8

Monthly Retail Trade Survey (with inventories) – R8

Survey of Sales and Inventories of Alcoholic Beverages

The questionnaires collect monthly data on retail sales and the number of trading locations by province or territory and inventories of goods owned and intended for resale from a sample of retailers. The items on the questionnaires have remained unchanged for several years. For the 2004 redesign, the general questionnaires were subject to cosmetic changes only. The questionnaire for Sales and Inventories of Alcoholic Beverages underwent more extensive changes. The modifications were discussed with stakeholders and the respondents were given an opportunity to comment before the new questionnaire was finalized. If further changes are needed to any of the questionnaires, proposed changes would go through a review committee and a field test with respondents and data users to ensure its relevancy.

6. Response and nonresponse

6.1. Response and non-response

Despite the best efforts of survey managers and operations staff to maximize response in the MRTS, some non-response will occur. For statistical establishments to be classified as responding, the degree of partial response (where an accurate response is obtained for only some of the questions asked a respondent) must meet a minimum threshold level below which the response would be rejected and considered a unit nonresponse.  In such an instance, the business is classified as not having responded at all.

Non-response has two effects on data: first it introduces bias in estimates when nonrespondents differ from respondents in the characteristics measured; and second, it contributes to an increase in the sampling variance of estimates because the effective sample size is reduced from that originally sought.

The degree to which efforts are made to get a response from a non-respondent is based on budget and time constraints, its impact on the overall quality and the risk of nonresponse bias.

The main method to reduce the impact of non-response at sampling is to inflate the sample size through the use of over-sampling rates that have been determined from similar surveys.

Besides the methods to reduce the impact of non-response at sampling and collection, the non-responses to the survey that do occur are treated through imputation. In order to measure the amount of non-response that occurs each month, various response rates are calculated. For a given reference month, the estimation process is run at least twice (a preliminary and a revised run). Between each run, respondent data can be identified as unusable and imputed values can be corrected through respondent data. As a consequence, response rates are computed following each run of the estimation process.

For the MRTS, two types of rates are calculated (un-weighted and weighted). In order to assess the efficiency of the collection process, un-weighted response rates are calculated. Weighted rates, using the estimation weight and the value for the variable of interest, assess the quality of estimation. Within each of these types of rates, there are distinct rates for units that are surveyed and for units that are only modeled from administrative data that has been extracted from GST files.

To get a better picture of the success of the collection process, two un-weighted rates called the ‘collection results rate’ and the ‘extraction results rate’ are computed. They are computed by dividing the number of respondents by the number of units that we tried to contact or tried to receive extracted data for them. Non-monthly reporters (respondents with special reporting arrangements where they do not report every month but for whom actual data is available in subsequent revisions) are excluded from both the numerator and denominator for the months where no contact is performed.

In summary, the various response rates are calculated as follows:

Weighted rates:

Survey Response rate (estimation) =
Sum of weighted sales of units with response status i / Sum of survey weighted sales

where i = units that have either reported data that will be used in estimation or are converted refusals, or have reported data that has not yet been resolved for estimation.

Admin Response rate (estimation) =
Sum of weighted sales of units with response status ii / Sum of administrative weighted sales

where ii = units that have data that was extracted from administrative files and are usable for estimation.

Total Response rate (estimation) =
Sum of weighted sales of units with response status i or response status ii / Sum of all weighted sales

Un-weighted rates:

Survey Response rate (collection) =
Number of questionnaires with response status iii/ Number of questionnaires with response status iv

where iii = units that have either reported data (unresolved, used or not used for estimation) or are converted refusals.

where iv = all of the above plus units that have refused to respond, units that were not contacted and other types of non-respondent units.

Admin Response rate (extraction) =
Number of questionnaires with response status vi/ Number of questionnaires with response status vii

where vi = in-scope units that have data (either usable or non-usable) that was extracted from administrative files

where vii = all of the above plus units that have refused to report to the administrative data source, units that were not contacted and other types of non-respondent units.

(% of questionnaire collected over all in-scope questionnaires)

Collection Results Rate =
Number of questionnaires with response status iii / Number of questionnaires with response status viii

where iii = same as iii defined above

where viii = same as iv except for the exclusion of units that were contacted because their response is unavailable for a particular month since they are non-monthly reporters.

Extraction Results Rate =
Number of questionnaires with response status ix / Number of questionnaires with response status vii

where ix = same as vi with the addition of extracted units that have been imputed or were out of scope

where vii = same as vii defined above

(% of questionnaires collected over all questionnaire in-scope we tried to collect)

All the above weighted and un-weighted rates are provided at the industrial group, geography and size group level or for any combination of these levels.

Use of Administrative Data

Managing response burden is an ongoing challenge for Statistics Canada. In an attempt to alleviate response burden and survey costs, especially for smaller businesses, the MRTS has reduced the number of simple establishments in the sample that are surveyed directly and instead derives sales data for these establishments from Goods and Service Tax (GST) files using a statistical model. The model accounts for differences between sales and revenue (reported for GST purposes) as well as for the time lag between the survey reference period and the reference period of the GST file.

For more information on the methodology used for modeling sales from administrative data sources, refer to ‘Monthly Retail Trade Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

Table 1 contains the weighted response rates for all industry groups as well as for total retail trade for each province and territory. For more detailed weighted response rates, please contact the Marketing and Dissemination Section at (613) 951-3549, toll free: 1-877-421-3067 or by e-mail at retailinfo@statcan.

6.2. Methods used to reduce non-response at collection

Significant effort is spent trying to minimize non-response during collection. Methods used, among others, are interviewer techniques such as probing and persuasion, repeated re-scheduling and call-backs to obtain the information, and procedures dealing with how to handle non-compliant (refusal) respondents.

If data are unavailable at the time of collection, a respondent's best estimates are also accepted, and are subsequently revised once the actual data become available.

To minimize total non-response for all variables, partial responses are accepted. In addition, questionnaires are customized for the collection of certain variables, such as inventory, so that collection is timed for those months when the data are available.

Finally, to build trust and rapport between the interviewers and respondents, cases are generally assigned to the same interviewer each month. This action establishes a personal relationship between interviewer and respondent, and builds respondent trust.

7. Data collection and capture operations

Collection of the data is performed by Statistics Canada’s Regional Offices.

Table 1
Weighted response rates by NAICS, for all provinces/territories: May 2012
  Weighted Response Rates
Total Survey Administrative
NAICS - Canada
Motor Vehicle and Parts Dealers 90.5 91 69.4
Automobile Dealers 92.4 92.5 65.7
New Car Dealers1 93.6 93.6  
Used Car Dealers 71.8 72.4 65.7
Other Motor Vehicle Dealers 74.7 74.6 76.1
Automotive Parts, Accessories and Tire Stores 86 89 64
Furniture and Home Furnishings Stores 84.6 87.6 54.6
Furniture Stores 87.2 88.8 54.6
Home Furnishings Stores 80 85.2 54.6
Electronics and Appliance Stores 87.5 89.2 31.4
Building Material and Garden Equipment Dealers 86 88.9 51.3
Food and Beverage Stores 83.4 89.9 11.1
Grocery Stores 85 92.6 6.8
Grocery (except Convenience) Stores 87.5 95.1 4.1
Convenience Stores 52.8 57.7 25.4
Specialty Food Stores 68.7 76.9 35.4
Beer, Wine and Liquor Stores 80.7 82.1 26.3
Health and Personal Care Stores 88.1 89.8 66
Gasoline Stations 80.1 81.1 62.3
Clothing and Clothing Accessories Stores 89.1 90.6 48
Clothing Stores 90.3 91.6 51.9
Shoe Stores 91.2 92.1 24.9
Jewellery, Luggage and Leather Goods Stores 78.5 81.3 38.3
Sporting Goods, Hobby, Book and Music Stores 85.2 91.2 28.9
General Merchandise Stores 98.8 99.5 22.8
Department Stores 100 100  
Other general merchadise stores 97.9 99.1 22.8
Miscellaneous Store Retailers 82.6 89.3 28.4
Total 87.8 90.3 39
Regions
Newfoundland and Labrador 89.5 90.6 32.2
Prince Edward Island 89.8 90.7  
Nova Scotia 91.6 93.2 49.3
New Brunswick 86.8 89.1 52.7
Québec 87.1 91 32.7
Ontario 87.9 90.5 36.8
Manitoba 86.2 86.6 64.7
Saskatchewan 89.2 90.3 62.6
Alberta 87.4 89 52.1
British Columbia 88.3 90.9 34.7
Yukon Territory 87.4 87.4  
Northwest Territories 83.7 83.7  
Nunavut 72.1 72.1  
1 There are no administrative records used in new car dealers

Weighted Response Rates

Respondents are sent a questionnaire or are contacted by telephone to obtain their sales and inventory values, as well as to confirm the opening or closing of business trading locations. Collection of the data begins approximately 7 working days after the end of the reference month and continues for the duration of that month.

New entrants to the survey are introduced to the survey via an introductory letter that informs the respondent that a representative of Statistics Canada will be calling. This call is to introduce the respondent to the survey, confirm the respondent's business activity, establish and begin data collection, as well as to answer any questions that the respondent may have.

8. Editing

Data editing is the application of checks to detect missing, invalid or inconsistent entries or to point to data records that are potentially in error. In the survey process for the MRTS, data editing is done at two different time periods.

First of all, editing is done during data collection. Once data are collected via the telephone, or via the receipt of completed mail-in questionnaires, the data are captured using customized data capture applications. All data are subjected to data editing. Edits during data collection are referred to as field edits and generally consist of validity and some simple consistency edits. They are used to detect mistakes made during the interview by the respondent or the interviewer and to identify missing information during collection in order to reduce the need for follow-up later on. Another purpose of the field edits is to clean up responses. In the MRTS, the current month’s responses are edited against the respondent’s previous month’s responses and/or the previous year’s responses for the current month. Field edits are also used to identify problems with data collection procedures and the design of the questionnaire, as well as the need for more interviewer training.

Follow-up with respondents occurs to validate potential erroneous data following any failed preliminary edit check of the data. Once validated, the collected data is regularly transmitted to the head office in Ottawa.

Secondly, editing known as statistical editing is also done after data collection and this is more empirical in nature. Statistical editing is run prior to imputation in order to identify the data that will be used as a basis to impute non-respondents. Large outliers that could disrupt a monthly trend are excluded from trend calculations by the statistical edits. It should be noted that adjustments are not made at this stage to correct the reported outliers.

The first step in the statistical editing is to identify which responses will be subjected to the statistical edit rules. Reported data for the current reference month will go through various edit checks.

The first set of edit checks is based on the Hidiriglou-Berthelot method whereby a ratio of the respondent’s current month data over historical (last month, same month last year) or auxiliary data is analyzed. When the respondent’s ratio differs significantly from ratios of respondents who are similar in terms of industry and/or geography group, the response is deemed an outlier.

The second set of edits consists of an edit known as the share of market edit. With this method, one is able to edit all respondents, even those where historical and auxiliary data is unavailable. The method relies on current month data only. Therefore, within a group of respondents, that are similar in terms of industrial group and/or geography, if the weighted contribution of a respondent to the group’s total is too large, it will be flagged as an outlier.

For edit checks based on the Hidiriglou-Berthelot method, data that are flagged as an outlier will not be included in the imputation models (those based on ratios). Also, data that are flagged as outliers in the share of market edit will not be included in the imputation models where means and medians are calculated to impute for responses that have no historical responses.

In conjunction with the statistical editing after data collection of reported data, there is also error detection done on the extracted GST data. Modeled data based on the GST are also subject to an extensive series of processing steps which thoroughly verify each record that is the basis for the model as well as the record being modeled. Edits are performed at a more aggregate level (industry by geography level) to detect records which deviate from the expected range, either by exhibiting large month-to-month change, or differing significantly from the remaining units. All data which fail these edits are subject to manual inspection and possible corrective action.

9. Imputation

Imputation in the MRTS is the process used to assign replacement values for missing data. This is done by assigning values when they are missing on the record being edited to ensure that estimates are of high quality and that a plausible, internal consistency is created. Due to concerns of response burden, cost and timeliness, it is generally impossible to do all follow-ups with the respondents in order to resolve missing responses. Since it is desirable to produce a complete and consistent microdata file, imputation is used to handle the remaining missing cases.

In the MRTS, imputation is based on historical data or administrative data (GST sales). The appropriate method is selected according to a strategy that is based on whether historical data is available, auxiliary data is available and/or which reference month is being processed.

There are three types of historical imputation methods. The first type is a general trend that uses one historical data source (previous month, data from next month or data from same month previous year). The second type is a regression model where data from previous month and same month previous year are used simultaneously. The third type uses the historical data as a direct replacement value for a non-respondent. Depending upon the particular reference month, there is an order of preference that exists so that top quality imputation can result. The historical imputation method that was labelled as the third type above is always the last option in the order for each reference month.

The imputation methods using administrative data are automatically selected when historical information is unavailable for a non-respondent. The administrative data source (annual GST sales) is the basis of these methods. The annual GST sales are used for two types of methods. One is a general trend that will be used for simple structure, e.g. enterprises with only one establishment, and a second type is called median-average that is used for units with a more complex structure.

10. Estimation

Estimation is a process that approximates unknown population parameters using only part of the population that is included in a sample. Inferences about these unknown parameters are then made, using the sample data and associated survey design. This stage uses Statistics Canada's Generalized Estimation System (GES).

For retail sales, the population is divided into a survey portion (take-all and take-some strata) and a non-survey portion (take-none stratum). From the sample that is drawn from the survey portion, an estimate for the population is determined through the use of a Horvitz-Thompson estimator where responses for sales are weighted by using the inverses of the inclusion probabilities of the sampled units. Such weights (called sampling weights) can be interpreted as the number of times that each sampled unit should be replicated to represent the entire population. The calculated weighted sales values are summed by domain, to produce the total sales estimates by each industrial group / geographic area combination. A domain is defined as the most recent classification values available from the BR for the unit and the survey reference period. These domains may differ from the original sampling strata because units may have changed size, industry or location. Changes in classification are reflected immediately in the estimates and do not accumulate over time. For the non-survey portion, the sales are estimated with statistical models using monthly GST sales.

For more information on the methodology for modeling sales from administrative data sources which also contributes to the estimates of the survey portion, refer to ‘Monthly Retail Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

The measure of precision used for the MRTS to evaluate the quality of a population parameter estimate and to obtain valid inferences is the variance. The variance from the survey portion is derived directly from a stratified simple random sample without replacement.

Sample estimates may differ from the expected value of the estimates. However, since the estimate is based on a probability sample, the variability of the sample estimate with respect to its expected value can be measured. The variance of an estimate is a measure of the precision of the sample estimate and is defined as the average, over all possible samples, of the squared difference of the estimate from its expected value.

11. Revisions and seasonal adjustment

Revisions in the raw data are required to correct known non-sampling errors. These normally include replacing imputed data with reported data, corrections to previously reported data, and estimates for new births that were not known at the time of the original estimates. Raw data are revised, on a monthly basis, for the month immediately prior to the current reference month being published. That is, when data for December are being published for the first time, there will also be revisions, if necessary, to the raw data for November. In addition, revisions are made once a year, with the initial release of the February data, for all months in the previous year. The purpose is to correct any significant problems that have been found that apply for an extended period. The actual period of revision depends on the nature of the problem identified, but rarely exceeds three years. Time series contain the elements essential to the description, explanation and forecasting of the behaviour of an economic phenomenon: "They are statistical records of the evolution of economic processes through time."1 Economic time series such as the Monthly Retail Trade Survey can be broken down into five main components: the trend-cycle, seasonality, the trading-day effect, the Easter holiday effect and the irregular component.

The trend represents the long-term change in the series, whereas the cycle represents a smooth, quasi-periodical movement about the trend, showing a succession of growth and decline phases (e.g., the business cycle). These two components—the trend and the cycle—are estimated together, and the trend-cycle reflects the fundamental evolution of the series. The other components reflect short-term transient movements.

The seasonal component represents sub-annual, monthly or quarterly fluctuations that recur more or less regularly from one year to the next. Seasonal variations are caused by the direct and indirect effects of the climatic seasons and institutional factors (attributable to social conventions or administrative rules; e.g., Christmas).

The trading-day component originates from the fact that the relative importance of the days varies systematically within the week and that the number of each day of the week in a given month varies from year to year. This effect is present when activity varies with the day of the week. For instance, Sunday is typically less active than the other days, and the number of Sundays, Mondays, etc., in a given month changes from year to year.

The Easter holiday effect is the variation due to the shift of part of April’s activity to March when Easter falls in March rather than April.

Lastly, the irregular component includes all other more or less erratic fluctuations not taken into account in the preceding components. It is a residual that includes errors of measurement on the 1. A Note on the Seasonal adjustment of Economic Time Series», Canadian Statistical Review, August 1974.  A variable itself as well as unusual events (e.g., strikes, drought, floods, major power blackout or other unexpected events causing variations in respondents’ activities).

Thus, the latter four components—seasonal, irregular, trading-day and Easter holiday effect—all conceal the fundamental trend-cycle component of the series. Seasonal adjustment (correction of seasonal variation) consists in removing the seasonal, trading-day and Easter holiday effect components from the series, and it thus helps reveal the trend-cycle. While seasonal adjustment permits a better understanding of the underlying trend-cycle of a series, the seasonally adjusted series still contains an irregular component. Slight month-to-month variations in the seasonally adjusted series may be simple irregular movements. To get a better idea of the underlying trend, users should examine several months of the seasonally adjusted series.

Since April 2008, Monthly Retail Trade Survey data are seasonally adjusted using the X-12- ARIMA2 software. The technique that is used essentially consists of first correcting the initial series for all sorts of undesirable effects, such as the trading-day and the Easter holiday effects, by a module called regARIMA. These effects are estimated using regression models with ARIMA errors (auto-regressive integrated moving average models). The series can also be extrapolated for at least one year by using the model. Subsequently, the raw series—pre-adjusted and extrapolated if applicable— is seasonally adjusted by the X-11 method.

The X-11 method is used for analysing monthly and quarterly series. It is based on an iterative principle applied in estimating the different components, with estimation being done at each stage using adequate moving averages3. The moving averages used to estimate the main components—the trend and seasonality—are primarily smoothing tools designed to eliminate an undesirable component from the series. Since moving averages react poorly to the presence of atypical values, the X-11 method includes a tool for detecting and correcting atypical points. This tool is used to clean up the series during the seasonal adjustment. Outlying data points can also be detected and corrected in advance, within the regARIMA module.

Lastly, the annual totals of the seasonally adjusted series are forced to the annual totals of the original series.

Unfortunately, seasonal adjustment removes the sub-annual additivity of a system of series; small discrepancies can be observed between the sum of seasonally adjusted series and the direct seasonal adjustment of their total. To insure or restore additivity in a system of series, a reconciliation process is applied or indirect seasonal adjustment is used, i.e. the seasonal adjustment of a total is derived by the summation of the individually seasonally adjusted series.

12. Data quality evaluation

The methodology of this survey has been designed to control errors and to reduce their potential effects on estimates. However, the survey results remain subject to errors, of which sampling error is only one component of the total survey error. Sampling error results when observations are made only on a sample and not on the entire population. All other errors arising from the various phases of a survey are referred to as nonsampling errors. For example, these types of errors can occur when a respondent provides incorrect information or does not answer certain questions; when a unit in the target population is omitted or covered more than once; when GST data for records being modeled for a particular month are not representative of the actual record for various reasons; when a unit that is out of scope for the survey is included by mistake or when errors occur in data processing, such as coding or capture errors.

Prior to publication, combined survey results are analyzed for comparability; in general, this includes a detailed review of individual responses (especially for large businesses), general economic conditions and historical trends.

A common measure of data quality for surveys is the coefficient of variation (CV). The coefficient of variation, defined as the standard error divided by the sample estimate, is a measure of precision in relative terms. Since the coefficient of variation is calculated from responses of individual units, it also measures some non-sampling errors.

The formula used to calculate coefficients of variation (CV) as percentages is:

CV (X) = S(X) * 100% / X
where X denotes the estimate and S(X) denotes the standard error of X.

Confidence intervals can be constructed around the estimates using the estimate and the CV. Thus, for our sample, it is possible to state with a given level of confidence that the expected value will fall within the confidence interval constructed around the estimate. For example, if an estimate of $12,000,000 has a CV of 2%, the standard error will be $240,000 (the estimate multiplied by the CV). It can be stated with 68% confidence that the expected values will fall within the interval whose length equals the standard deviation about the estimate, i.e. between $11,760,000 and $12,240,000.

Alternatively, it can be stated with 95% confidence that the expected value will fall within the interval whose length equals two standard deviations about the estimate, i.e. between $11,520,000 and $12,480,000.

Finally, due to the small contribution of the non-survey portion to the total estimates, bias in the non-survey portion has a negligible impact on the CVs. Therefore, the CV from the survey portion is used for the total estimate that is the summation of estimates from the surveyed and non-surveyed portions.

13. Disclosure control

Statistics Canada is prohibited by law from releasing any data which would divulge information obtained under the Statistics Act that relates to any identifiable person, business or organization without the prior knowledge or the consent in writing of that person, business or organization. Various confidentiality rules are applied to all data that are released or published to prevent the publication or disclosure of any information deemed confidential. If necessary, data are suppressed to prevent direct or residual disclosure of identifiable data.

Confidentiality analysis includes the detection of possible "direct disclosure", which occurs when the value in a tabulation cell is composed of a few respondents or when the cell is dominated by a few companies.

 

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Glossary

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.

Agricultural operation

A farm, ranch or other agricultural operation producing agricultural products for sale. Also includes: feedlots, greenhouses, mushroom houses and nurseries; farms producing Christmas trees, fur, game, sod, maple syrup or fruit and berries; beekeeping and poultry hatchery operations; operations with alternative livestock (bison, deer, elk, llamas, alpacas, wild boars, etc.) or alternative poultry (ostriches, emus, etc.), when the animal or derived products are intended for sale; backyard gardens if agricultural products are intended for sale; operations involved in boarding horses, riding stables and stables for housing and/or training horses even if no agriculture products are sold. Sales in the past 12 months not required but there must be the intention to sell.

NOTE: For the Yukon, Nunavut and Northwest Territories only, the definition also includes operations involved in the following:

  • herding wild animals (such as caribou and muskox)
  • breeding sled dogs
  • horse outfitting and rigging
  • harvesting indigenous plants and berries.

Agricultural operator

Those persons responsible for the management decisions in operating an agricultural operation. Can be owners, tenants or hired managers of the agricultural operation, including those responsible for management decisions pertinent to particular aspects of the farm – planting, harvesting, raising animals, marketing and sales, and making capital purchases and other financial decisions. Not included are accountants, lawyers, veterinarians, crop advisors, herbicide consultants, etc. who make recommendations affecting the agricultural operation but are not ultimately responsible for management decisions.

The terms agricultural operator and operation are used in the census because they are broader in scope than farmer and farm, and better reflect the range of agricultural business from which the Census of Agriculture collects data. For example, the term farm would not usually be associated with operations such as maple sugar bushes, mushroom houses, ranches, or feedlots.

Agricultural products

Include any of the following products intended for sale:

  • crops (hay, field crops, tree fruits or nuts, berries or grapes, vegetables, seed)
  • livestock (cattle, pigs, sheep, horses, bison, deer, elk, llamas, alpacas, wild boars, goats, rabbits, etc.)
  • poultry (hens, chickens, turkeys, chicks, ducks, geese, game birds, ostriches, emus, etc.), including eggs for supplying hatcheries
  • animal products (milk or cream, eggs, wool, furs, meat, etc.)
  • other agricultural products (Christmas trees, greenhouse or nursery products, mushrooms, sod, honey, bees, maple syrup products, etc.).

NOTE: For the Yukon, Nunavut and the Northwest Territories agricultural products also include wild animals (that have been herded, such as caribou and muskox); sled dogs kept for breeding; horses kept for outfitting and rigging; indigenous plants and berries harvested from the wild.

Buffer zones around water bodies

Areas along natural watercourses left with natural vegetation (unfarmed) and designed to prevent erosion, especially in stream channels that become wider and shallower; preserve wildlife habitat and fish stocks; protect water quality for livestock and people. Also referred to as riparian areas, i.e., land bordering a stream or body of water.

Chemfallow

A type of summerfallow; the practice of leaving cultivated land free of vegetation for one growing season and using only herbicides to control weeds.

Cold frames

A simple frame (either plastic or glass) used to protect seedlings/plants from frost; a passive solar heating system (that is, it has no source of heat except sunlight) used to generate plant growth and harden off plants for transplanting in the field.

Composted manure

Animal dung or urine, often mixed with straw or other organic matter, that has decomposed into a stable humus.

Composting

A process that decomposes organic matter (manure and/or plant matter) into a stable humus used as a natural fertilizer or soil amendment.

Conversion factors

For the Census of Agriculture, they are the following:

  • 1 acre = 0.404 685 59 hectare
  • 1 hectare = 2.471 054 13 acres
  • 1 arpent = 0.845 acre (for respondents in Quebec who reported land areas in arpents)
  • 1 square foot = 0.092 903 04 square metre
  • 1 square metre = 10.763 91 square feet
  • 1 kilogram = 2.204 622 48 pounds
  • 1 pound = 0.453 592 39 kilogram

Corn for silage

Corn in which the entire plant, including the cob, is chopped up and stored in upright silos, bunker silos or plastic bags, and used for animal feed.

Corporation

An incorporated business registered with a provincial or federal agency as a legal entity separate from the owner. Family corporation: an incorporated business operation where an individual or members of a family owns the majority of the corporation shares. Non-family corporation: an incorporated business operation where a group of unrelated individuals owns the majority of the corporation shares.

Crop residues

Materials left in a field after the crop has been harvested. They may be baled and removed or be burned, left to decompose or plowed into the soil. These residues include straw from small grains and oilseeds, and corn stalks.

Crop rotation

Changing the type of crop grown on the same land from year to year or periodically to control weeds, insects, disease, and replenish soil nutrients or reduce erosion.

Crop share

An agreement between the land owner and the person operating the land (the share cropper), in which the crop is shared rather than cash rent being paid. Cropping expenses may or may not be shared. The person who does not own the land but operates it should report any areas being crop-shared.

Custom work

Work done somewhere other than on the agricultural operator's operation using his/her equipment in return for money or other payment. Includes custom plowing or combining, trucking, drying grain, cleaning seed, spreading fertilizer, spraying crops, cleaning feedlots, etc.

Established alfalfa or hay

Alfalfa or hay that has grown in the same field for more than one season, i.e. has overwintered at least once.

Farm operating expenses

Any cost associated with producing crops or livestock, except the purchase of land, buildings or equipment. Includes the cost of seed, feed, fuel, fertilizers, etc. Does not include depreciation or capital cost allowance.

Field crops

Includes hay, alfalfa and alfalfa mixtures; wheat (spring, durum, winter); oats; barley; mixed grains; corn (grain and silage); rye (fall and spring); canola; soybeans; flaxseed; dry field peas; chick peas; lentils; beans (dry white and other beans); forage seed; potatoes; mustard seed; sunflowers; canary seed; ginseng; buckwheat; sugar beets; caraway seed; triticale; and other field crops such as tobacco, hemp, spelt, coriander and other spices, etc.

Fodder crops

Includes alfalfa, barley, clover, corn and sorghum and any other crops in which the whole plant is used to feed cattle, sheep and other ruminants.

Forage seed

Seed from fodder crops grown commercially for seed. Includes timothy, fescue, clover, alfalfa, wheat grass, and turf grass seed.

Fungicide

A chemical used to control, suppress or kill fungi that severely interrupt normal plant growth.

Green manure crops

Young green plants, such as buckwheat and red clover, incorporated into the soil to improve fertility. Usually grown only to improve the soil. Plowing down green crops: when a crop such as winter wheat, fall rye, buckwheat or red clover is planted but "plowed under" before it can be harvested.

Herbicide

A chemical used to control, suppress, or kill plants or severely interrupt their normal growth.

In-field winter grazing or feeding

The practice of keeping grazing livestock in the field (cropland or pastureland) over winter, where they are fed hay or graze on crop residues instead of being confined in paddocks closer to the barns. Cattle, sheep or other grazing livestock are normally moved over the winter to different feeding locations so that their manure can be distributed more widely and the nutrients, especially nitrogen, used to greater advantage for pasture or other crops in the subsequent year. Also referred to as swath grazing and bale grazing.

Insecticide

A substance or mixture of substances intended to prevent, destroy, repel or minimize the effect of any insects that may be present.

Natural land for pasture

Areas used for pasture that have not been cultivated and seeded, or drained, irrigated or fertilized. Includes native pasture/hay (indigenous grass suitable as feed for livestock and game); rangeland (land with natural plant cover, principally native grasses or shrubs valuable for forage); grazeable bush (forest land and bushy areas used for grazing, not land cultivated for crops or with dense forest), etc.

Non-workable land

Includes natural pastureland, woodland, wetlands, ponds, bogs, sloughs, etc., barnyards, lanes, etc., and land on which farm buildings are located.

Nutrient management planning

Involves a detailed plan for applying nutrients to a given land base in order to optimize their uptake by crops in the field and minimize the environmental impact and cost. A nutrient is an element or compound in a soil that is essential for a plant's growth. Nutrients applied to a field can include both manure and commercial fertilizer. Soil testing determines the nutrient requirements on land; manure testing determines the level of nutrients in the manure.

Organic products

Products from farm operations operated according to a set of organic production principles. Certified organic product: an agricultural product that meets organic standards at each production/processing stage and is certified by a recognized certifying agency. Organic certifying agency: a co-operative association or incorporated entity with the authority to give accreditation to organic agricultural operators. Organic certification is based on the Organic Agriculture Standard put out by the Canadian General Standards Board. Organic but not certified: an agricultural commodity produced and processed using organic practices but not officially certified. Operations that opt not to go through the certification process may consider themselves organic but not certified. Transitional: commonly used by certifying agencies to indicate fields in transition to becoming certified organic. It means the operator is actively adopting practices that comply with organic standards. Certification can take up to four years.

Pesticide

Any chemical used for controlling, suppressing or killing insects, weeds or fungi. Includes fungicides, herbicides, and insecticides.

Rotational grazing

A practice allowing forages to recover after each grazing period. Includes alternating two or more pastures at regular intervals or using temporary fences within pastures to prevent overgrazing.

Silage

A crop, such as corn and sorghum or other green crops with sufficient moisture, that has been preserved by partial fermentation in a silo, pit, stack, plastic bag or wrap for animal feed. Usually chopped. Often called "hay crop silage" or "haylage" when made from forage crops such as hay or alfalfa. Also referred to as ensilage and baleage.

Summerfallow

Involves keeping normally cultivated land free of vegetation throughout one growing season by cultivating (plowing, discing, etc.) and/or applying chemicals to destroy weeds, insects and soil-borne diseases and allow a buildup of soil moisture reserves for the next crop year. Includes chemfallow, tillage, and/or a combination of chemical and tillage weed control on the same land. Part of the crop rotation system in Western Canada. Rarely found in Eastern Canada.

Summerfallow land

Land on which no crops will be grown during the year but on which weeds will be controlled by cultivation or application of chemicals.

Tame or seeded pasture

Grazeable land that has been improved from its natural state by seeding, draining, irrigating, fertilizing or weed control. Does not include areas of land harvested for hay, silage or seed.

Wetlands

Non-workable areas such as ponds, bogs, marshes and sloughs.

Windbreaks or shelterbelts

Rows of natural or planted trees or hedges along field edges that stop prevailing winds from eroding the soil. Used more frequently in Western Canada where farmland is more susceptible to wind action and where trapping snow for moisture is important.

Winter cover crop

A crop, such as red clover, fall rye, etc., seeded in the fall to protect the soil from water and wind erosion during the winter and from heavy rains and run-off in the spring.

Woodlands

Non-workable land such as woodlots, sugarbushes, tree windbreaks, and bush that is not used for grazing.

Workable land

All arable or cleared lands including area in hay, crops, summerfallow, and tame or seeded pasture land.

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Reference maps

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.

Reference maps provide the geographic boundaries, codes and names for all geographic areas appearing in the data tables. To view the maps associated with each province, please select the province name, then refer to the appropriate map number.

Due to confidentiality constraints, when the data for a geographic area has very few farms, it is combined with the data from another census consolidated subdivision or census division. For the names of the geographic areas included in an amalgamation and the number of farms in it, go to Geographic area amalgamations.

A complete set of reference maps (PDF, 8.08 MB) is available in PDF format.

Newfoundland and Labrador

Prince Edward Island

Nova Scotia

New Brunswick

Quebec

Ontario

Manitoba

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