Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the Quarterly Civil Aviation Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

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

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

Table of contents

• Business or organization and contact information
• Statement of Revenues and Expenses, Quarterly - Statement 21 (I, II)
• Scheduled Services, Revenue Operating Statistics, Quarterly - Statement 10 (I, II)
• Charter Services, Revenue Operating Statistics, Quarterly - Statement 12 (I, II)

Business or organization and contact information

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

Legal Name

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

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

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

Operating Name

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

Designated contact person

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

Current operational status

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

Main activity

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

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

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

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

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

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

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

1. Revenue, Expenses and Income

Operating revenue

Scheduled services

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

Charter services

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

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

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP4711)

Passenger revenue

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

Goods revenue

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

All other operating revenue

Refers to the revenue earned from all other sources. Include air transport activities not included in passenger revenue or goods revenue, revenue from other flying services (such as flying training, recreational flying and other specialty flying), subsidies and net incidental air transport related revenue, that is revenue less expenses from non-flying services incidental to air transport including aircraft fuel and oil sales; maintenance and aircraft ramp handling service and so on for other carriers; commissions (or sales revenue minus payments to the carrier that does the flying) received for the sale of transportation which takes place on other carriers; and revenue received for the provision of aircraft to other carriers from operations under their control.

Total operating revenue

The sum of passenger revenue, goods revenue and all other operating revenue.

Operating expenses

Turbo fuel expenses

Include fuel used in both turboprop and jet aircraft.

Include the expenses for turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates. Expenses should be reported in Canadian dollars, regardless of where purchased.

Employee wages, salaries and benefits

Include the wages, salaries and benefits (employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals, for flight and cabin crews) for all employees.

All other operating expenses

Include all operating expenses not reported in the two expense categories above.

Total operating expenses

The sum of the previous three expense items.

Income

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

Total operating revenue less total operating expenses from above.

Net non-operating income (enter a negative number for a loss)

Include provision for income taxes.

Include:

• interest and discount income from all sources, including cash discounts on the purchase of materials and supplies;
• interest on unpaid taxes and all classes of debt, including premiums, discounts and expenses on short-term obligations, as well as amortization of premiums, discounts and expenses on short-term and long-term obligations;
• capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
• gains or losses made on investments in securities;
• net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis;
• provisions for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including the provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide.

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

Net income (a loss should be a negative number)

Net operating income plus net non-operating income from above.

2. Average number of employees

Refers to the average number of people employed during the quarter. Include all employees (all categories), temporary or permanent, on the payroll of the air carrier during the quarter being reported. Part-time employees should be included in the total, prorated to the amount of time worked when compared with the time worked by full-time employees (for example two part-time employees working half-time are equivalent to one full-time employee).

Scheduled Services, Revenue Operating Statistics, Quarterly - Statement 10 (I, II)

1. Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic includes operations between points in Canada.

Transborder (Canada-US) includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international includes all other operations, (including between points outside of Canada).

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

Fixed wing

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

Helicopter

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

Scheduled services

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

Enplaned passengers

Refers to revenue passengers^{Footnote 1} who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

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

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

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

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

Conversion factor

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

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

Available seat-kilometres

Represents the aircraft kilometres flown on each flight stage multiplied by the number of seats available for use on that stage. This represents the total passenger carrying capacity offered. Seats not actually available for the carriage of passengers should be excluded.

Hours flown

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

Enplaned goods

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

Conversion factor

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

Goods tonne-kilometres

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

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

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

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

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

Conversion factor

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

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

Available tonne-kilometres

Represents the aircraft kilometres flown on each flight stage multiplied by the usable weight capacity of the aircraft. This represents the load carrying capacity offered for passengers and/or goods.

2. Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

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

Goods revenue

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

Charter Services, Revenue Operating Statistics, Quarterly - Statement 12 (I, II)

1. Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic includes operations between points in Canada.

Transborder (Canada-US) includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international includes all other operations (including between points outside of Canada).

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

Fixed wing

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

Helicopter

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

Charter services

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

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

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. A PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP4711)

Enplaned passengers

Refers to revenue passengers^{Footnote 1} who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

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

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

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

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

Conversion factor

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

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

Hours flown

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

Enplaned goods

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

Conversion factor

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

Goods tonne-kilometres

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

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

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

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

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

Conversion factor

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

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

2. Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

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

Goods revenue

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

Date: October 2023

Program manager: Director, Canadian Centre for Education Statistics
Director General, Labour Market, Education and Socio-Economic Well-Being Branch

Original Supplement to the Generic Privacy Impact Assessment:
Supplement to Statistics Canada's Generic Privacy Impact Assessment related to the Education and Labour Market Longitudinal Platform

Reference to Personal Information Bank (PIB)

In accordance with the Privacy Act, Statistics Canada is submitting a new institutional personal information bank (PIB) to describe any personal information obtained from the amendment to the Educational and Labour Market Longitudinal Platform, for the purposes of the Statistics Act. The following PIB is proposed for review and registration.

Elementary and Secondary Student Information Systems

Description: This bank describes information obtained from the administrative files of elementary schools and secondary schools. It includes demographic data and information relating to the individual's activities as a student, such as attendance, grades, and successful completion of the program. Personal information in this databank may also include student identifier number, Social Insurance Number (SIN), name, contact information, and socio-demographic information such as date of birth, citizenship, and gender.

Note: In addition to the requirements specified on the Personal Information Request form, individuals requesting information described by this bank must provide the name of the institution, the number assigned to the individual by the institution and the year(s) the individual studied at the institution. Requests for personal information will be forwarded to the institution that originally provided the information.

Class of Individuals: Individuals who attend or attended an elementary and/or secondary (kindergarten – grade 12) education institution located in Canada in a given school year.
Purpose: The personal information is used to produce statistical information on students by province, type of institution, grade, and sex. Personal information, including the Social Insurance Number, is collected pursuant to the Statistics Act (Sections 3, 7, 8, 13) for statistical purposes only.

Consistent Uses: To reduce respondent burden and enhance survey data, Statistics Canada may combine information from education-related administrative data files with other administrative data records, and with survey responses, including but not limited to the Postsecondary Student Information System (StatCan PPU 090), the Registered Apprenticeship Information System (StatCan PPU 083), the T1 Family File (StatCan PPU 111) and the Longitudinal Immigration Database (StatCan PPU 135) for statistical purposes only.

RDA Number: 2018/007
Related Record Number: StatCan ECT 170
TBS Registration: To be assigned by TBS
Bank Number: StatCan PPU 089

Description of changes to the statistical activity

Under the authority of the Statistics Act^{Footnote 1}, Statistics Canada's Canadian Centre for Education Statistics (CCES) is updating the existing Education and Labour Market Longitudinal Platform (ELMLP) to add datasets that pertain to elementary through to secondary school populations. This data that will be obtained from the administrative files of elementary schools and secondary schools aims to expand the scope of the platform which is currently limited to cohorts of college and university students and registered apprentices. The addition of these datasets will show how early education can affect trajectories of students all the way through to the workforce, and beyond, and remains aligned with the original purpose of the ELMLP SPIA.^{Footnote 2}

The Education and Labour Market Longitudinal Platform (ELMLP) is a platform of securely integrable and anonymized postsecondary education and apprenticeship datasets. It is a collaboration between Statistics Canada, Employment and Social Development Canada (ESDC) and participating provincial/territorial Ministries of Education or District School Boards. Data from the ELMLP helps address a wide range of policy questions pertaining to postsecondary student and apprenticeship persistence, completion, mobility, and pathways, and their labour market outcomes over time. The addition of the (supplementary) datasets allows researchers to address a myriad of questions related to, for example, the impact of financial aid and education savings programs on postsecondary participation and outcomes, the experiences of immigrants and international students in the Canadian postsecondary system, and student sociodemographic and family background.

Since its inception, the primary focus of the ELMLP has been on transitions and outcomes of students/apprentices during and after their postsecondary studies, largely because information on elementary and secondary education was available only at the aggregate level. This assessment addresses the submission of elementary through to secondary student-level data to Statistics Canada, and integration with the postsecondary/apprenticeship data. With the inclusion of these data, policymakers have the ability to understand students' entire educational trajectory including the complex ways in which early educational experiences (including socio-demographic factors) can impact later transitions and access to postsecondary education, transitions to the labour market, and long-term social and financial outcomes. The new data provides previously unavailable insight on factors that may affect Canadians' educational trajectory.

This information is of particular importance in helping the education sector isolate factors that contribute to negative educational outcomes for specific groups of students, particularly groups that may face societal barriers, and to develop and monitor programs to support students during their studies, leading to better outcomes for Canadian students and the economy.

The core datasets in the ELMLP^{Footnote 3} are the Postsecondary Student Information System (PSIS), the Registered Apprenticeship Information System (RAIS) and the T1 Family File (T1FF) (from income-tax data, for all the records that linked to PSIS or RAIS records).

The purpose of the ELMLP is to develop key pan-Canadian longitudinal indicators related to educational pathways; however, the lack of elementary and secondary school data (Kindergarten to Grade 12) represents a data gap. This addendum addresses the addition of elementary and secondary school data from children's and youths' education records as supplementary files to the ELMLP to allow for longitudinal analyses that were not supported by the post-secondary scope of the administrative data collected previously. The new data is collected in the form of administrative records directly from the respective participating provincial and territorial ministries of education or school boards. The data is integrated using the Social Data Linkage Environment (SDLE)^{Footnote 4} to provide a unique, anonymous identifier number for each record. No personal identifier variables are included in the resulting analytical datasets. Inclusion of this elementary and secondary school data into the ELMLP will allow this longstanding data gap to be addressed.

The analytical datasets will be created for two key purposes: ELMLP as a service and ELMLP data integration:

• ELMLP as a service takes place in a secure Statistics Canada environment, available only to authorized researchers from the participating organizations for analytical purposes and involves data linkage^{Footnote 5} to existing Statistics Canada datasets. In this case, there will be a pre-defined period of exclusive access to the platform for analysis of the submitted datasets for the respective data providing participant organizations. Currently, data from the Ontario Ministry of Education, the Toronto District School Board, and the Council of Atlantic Ministers of Education and Training fall into the ELMLP as a service use case. Over time there may be additional participants at this level.
• ELMLP data integration occurs after the exclusivity period. The data will be integrated into the platform, at the discretion of the data provider, and made available to all Statistics Canada researchers, and to approved researchers^{Footnote 6} (as 'deemed employees') through the Statistics Canada Research Data Centers (RDC)s.^{Footnote 7} Data from the British Columbia Ministry of Education currently falls into this use case. Over time, there may be additional participants at this level as well.

Given the nature of this initiative, the participating organizations, and the nature of their participation (i.e.: moving from ELMLP as a service to ELMLP data integration) may change over time.

Reason for supplement

While the Generic Privacy Impact Assessment and the Supplement to the Generic Privacy Impact Assessment for the Education and Labour Market Longitudinal Platform address most of the privacy and security risks related to statistical activities conducted by Statistics Canada, this addendum addresses any additional privacy concerns originating from addition of personal information about children and youth from elementary and secondary school data.

Necessity and Proportionality

The use of personal information for the Education and Labour Market Longitudinal Platform can be justified against Statistics Canada's Necessity and Proportionality Framework:

1. Necessity: Including elementary and secondary school data in the Education and Labour Market Longitudinal Platform is a joint initiative between Statistics Canada and participating provincial/territorial Ministries of Education or District School Boards to expand the analytical potential and impact of existing administrative datasets. The personal information being collected as part of this data is required for a greater understanding of the complete educational pathway from elementary to secondary to postsecondary or apprenticeship training, and eventually, transitions into the labour market.

Integrating these data with other existing datasets addresses a wide range of priority policy questions about student and apprenticeship enrolment, persistence, completion, mobility, educational pathways, and labour market outcomes over time that are not possible to address with the provincial or schoolboard administrative datasets alone. From a policy perspective, many jurisdictions want to know to what extent K-12 education systems are leading students into postsecondary education, principally to gauge skilled workforce development. These questions are currently data gaps that are of the utmost importance to the participating organizations and speak to the mandate of the CCES.^{Footnote 8} Integrating this data into the ELMLP will address the data gaps as the ELMLP facilitates the production and publication of analysis, indicators, and data tables on these topics. The integration of these data is further essential for analyzing elementary and secondary school student transfers between provinces and jurisdictions, where a data gap has also previously existed.

2. Effectiveness – Working assumptions: The addition of elementary and secondary school data to ELMLP enhances the analytical possibilities by integrating them with existing data sources that contain contextual and outcome information for postsecondary students and apprentices. These existing data gaps are best filled using administrative records, given their accuracy and the low response burden for the included populations. For example, predictors of postsecondary enrolment via indicators such as prior grades, standardized testing scores, and exceptionalities (e.g., special needs) can be most efficiently determined using administrative data, rather than survey data as it ensures completeness and reduces the burden on Canadians.

While individual schools and many jurisdictions have their own comprehensive student information systems, integration into a national system will expand the scope of coverage and allow the examination of student pathways across jurisdictions. Rates of high school completion can now be determined using several years of existing administrative data rather than waiting for the completion of one or more cycles of a new survey. Overall, the inclusion of the K-12 personal information will allow for a complete view of educational and labour market trajectories and make it possible to derive insights about how specific influences from early education affect them.

The anonymized analytical datasets, available to approved researchers and policy makers in Statistics Canada's RDCs, provide expanded research opportunities to use this rich information to help positively influence the educational trajectory of Canadians through the system, and all the way to the labour market, further enabling new projects with stakeholders and other academic researchers.

3. Proportionality: Participation in this project, and at what level, is decided by the participating school boards or provincial/territorial ministry of education, who are entrusted with the personal information and have the legal authority to disclose it to Statistics Canada.^{Footnote 9} Use of the ELMLP as a service to exclusively conduct analysis on their own datasets does not necessarily mean the data will be integrated into the ELMLP for research and analysis by Statistics Canada and by deemed employees in the RDCs. This decision rests with the originating organization. Data sharing for the ELMLP is covered in relevant data sharing agreements developed pursuant to the Statistics Act and agreed to with each institution which provides appropriate restrictions to the use and disclosure of the data being shared to both support the data sharing and reduce any residual risk to the privacy of affected individuals.

The personal information being added or used in the ELMLP allows Statistics Canada to fill data gaps related to early educational experiences and their impact on long-term outcomes of students. This, in turn, allows policymakers to make data-driven decisions related to educational programming by assessing programming against the long-term outcomes. This type of research has the potential to significantly impact those outcomes positively, improve access to postsecondary education, and generally better outcomes once an individual reaches the labour market. This is an important goal, which speaks directly to Statistics Canada's mandate^{Footnote 10} as well as that of the participating organizations providing the data.

4. Alternatives: There is currently no alternative option for longitudinal performance indicators, such as completion rates, amongst others in the education field that covers the kindergarten to grade 12 population. Integrating administrative data of elementary and secondary students to postsecondary students and registered apprentices is the only current way to perform a greater, in-depth analysis of educational pathway indicators. Currently, no other data sources allow the analysis of the relationships between students' pathways and their outcomes on the labour market on a longitudinal basis.

Surveys are restricted by cost, sample size and the need for more granularity in the data, response rates and less frequent collection. Statistics Canada has observed that response rates to longitudinal surveys decline considerably over time, potentially introducing bias and reducing quality and accuracy.

Mitigation factors

The overall risk of harm to the affected individuals has been deemed manageable with existing Statistics Canada safeguards that are described in Statistics Canada's Generic Privacy Impact Assessment, with particular emphasis on the following measures:

• The data providers will, in the ELMLP as a service, use the data resulting from the SDLE linkage to analyze only their own student population(s).
• These and future microdata linkages will continue to undergo the standard mandatory prescribed review and approval process, which involves the submission of well documented proposals. When such linkages include personal information, a summary of the approved microdata linkage is posted on Statistics Canada's website.
• All researchers who will have access to the data must be deemed employees of Statistics Canada with an approved research project and valid security clearance that have sworn the Oath or Affirmation of Office and Secrecy pursuant to Section 6 the Statistics Act.
• Data access is approved for a specific purpose and period and must occur in a secure setting such as Statistics Canada offices or the Research Data Centres.
• Statistics Canada vets all output for privacy before being removed from the secure environment or released to the public, ensuring that no individual may be directly or indirectly identified.

Conclusion

This assessment concludes that, with the existing Statistics Canada safeguards, any remaining risks are such that Statistics Canada is prepared to accept and manage the risk.

Business or organization information

1. Which of the following categories best describes this business or organization?

• Government agency
• Private sector business
• Non-profit organization
  • Who does this organization primarily serve?
    • Households or individuals
      e.g., child and youth services, community food services, food bank, women’s shelter, community housing services, emergency relief services, religious organization, grant and giving services, social advocacy group, arts and recreation group
    • Businesses
      e.g., business association, chamber of commerce, condominium association, environmental support or protection services, group benefit carriers (pensions, health, medical)
• Don’t know

2. In what year was this business or organization first established?

Please provide the year this business or organization first began operations.

Year business or organization was first established:
OR
Don’t know

• Approximately how long ago was this business or organization first established?
  • 2 years ago or less
    Established in 2026, 2025, or 2024.
  • 3 to 10 years ago
    Established in 2016 to 2023.
  • 11 to 20 years ago
    Established in 2006 to 2015.
  • More than 20 years ago
    Established in 2005 or earlier.
  • Don’t know

3. Over the last 12 months, which of the following international activities did this business or organization conduct?

Select all that apply.

• Export or sell goods outside of Canada
  Include both intermediate and final goods.
• Export or sell services outside of Canada
  Include services delivered virtually and in person.
  e.g., software, cloud services, legal services, environmental services, architectural services, digital advertising
• Make investments outside of Canada
• Sell goods to businesses or organizations in Canada who then resold them outside of Canada
• Import or buy goods from outside of Canada
  Include both intermediate and final goods.
• Import or buy services from outside of Canada
  Include services received virtually and in person.
  e.g., software, cloud services, legal services, environmental services, architectural services, digital advertising
• Relocate any business or organizational activities or employees from another country into Canada
  Exclude temporary foreign workers.
• Relocate any business or organizational activities or employees from Canada to another country
• Engage in other international business or organizational activities
  OR
• None of the above

4. Over the next three months, how are each of the following expected to change for this business or organization?

Exclude seasonal factors or conditions.

• Number of employees
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Vacant positions
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Sales of goods or services offered by this business or organization
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Selling price of goods or services offered by this business or organization
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Demand for goods or services offered by this business or organization
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Imports of goods or services
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Exports of goods or services
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Operating income
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Operating expenses
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Profitability
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Cash reserves
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Capital expenditures
  e.g., machinery, equipment
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Training expenditures
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Marketing and advertising budget
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Expenditures in research and development
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know
• Online sales 
  • Increase
  • Stay about the same
  • Decrease
  • Not applicable
  • Don’t know

Business or organization obstacles

5. Over the next three months, which of the following are expected to be obstacles for this business or organization?

Select all that apply.

• Shortage of labour force
• Recruiting skilled employees
• Retaining skilled employees
• Shortage of space or equipment
• Cost of inputs
  An input is an economic resource used in a firm’s production process.
  e.g., labour, capital, energy and raw materials
• Costs in real estate, leasing or property taxes
• Inflation
• Interest rates and debt costs
  e.g., borrowing fees, interest payments
• Difficulty acquiring inputs, products or supplies from within Canada
• Difficulty acquiring inputs, products or supplies from abroad
• Maintaining inventory levels
• Insufficient demand for goods or services offered
• Fluctuations in consumer demand
• Attracting new or returning customers
• Lack of financial resources
• Technological limitations
• Regulatory constraints
• Cost of insurance
• Transportation costs
• Obtaining financing
• Increasing competition 
• Challenges related to exporting or selling goods and services to customers in other provinces or territories
• Challenges related to exporting or selling goods and services outside of Canada
• Maintaining sufficient cash flow or managing debt
• Attract local investment
• Attract foreign direct investment
• Other obstacle
  • Specify other obstacle:
  OR
• None of the above

Flow condition: If at least two obstacles are selected in Q5, go to Q6. Otherwise, go to Q7.
Display condition: Display in Q6 the obstacles selected in Q5.

6. Of the obstacles selected in the previous question, which obstacle is expected to be the most challenging over the next three months?

• Shortage of labour force
• Recruiting skilled employees
• Retaining skilled employees
• Shortage of space or equipment
• Cost of inputs 
  An input is an economic resource used in a firm’s production process.
  e.g., labour, capital, energy and raw materials
• Costs in real estate, leasing or property taxes
• Inflation
• Interest rates and debt costs
  e.g., borrowing fees, interest payments
• Difficulty acquiring inputs, products or supplies from within Canada
• Difficulty acquiring inputs, products or supplies from abroad
• Maintaining inventory levels
• Insufficient demand for goods or services offered
• Fluctuations in consumer demand
• Attracting new or returning customers
• Lack of financial resources
• Technological limitations
• Regulatory constraints
• Cost of insurance
• Transportation costs
• Obtaining financing
• Increasing competition 
• Challenges related to exporting or selling goods and services to customers in other provinces or territories
• Challenges related to exporting or selling goods and services outside of Canada
• Maintaining sufficient cash flow or managing debt
• Attract local investment
• Attract foreign direct investment
• Other obstacle

Flow condition: If “Cost of inputs” is selected in Q5, go to Q7. Otherwise, go to Q8.

7. Over the next three months, which of the following costs of inputs are expected to be obstacles for this business or organization?

Select all that apply.

• Cost of labour
• Cost of capital
• Cost of energy
• Cost of raw materials
  OR
• Don’t know

Flow condition: If “Difficulty acquiring inputs, products or supplies from within Canada”, “Difficulty acquiring inputs, products or supplies from abroad”, or “Maintaining inventory levels” is selected in Q5, go to Q8. Otherwise, go to Q11.

Display condition: If “Difficulty acquiring inputs, products or supplies from within Canada”, “Difficulty acquiring inputs, products or supplies from abroad”, or “Maintaining inventory levels” is selected in Q5, display in Q8.

Supply chain challenges

8. How long does this business or organization expect the following to continue to be an obstacle?

• Difficulty acquiring inputs, products or supplies from within Canada
  • Less than 3 months
  • 3 months to less than 6 months
  • 6 months to less than 12 months
  • 12 months or more
  • Don’t know
• Difficulty acquiring inputs, products or supplies from abroad
  • Less than 3 months
  • 3 months to less than 6 months
  • 6 months to less than 12 months
  • 12 months or more
  • Don’t know
• Maintaining inventory levels
  • Less than 3 months
  • 3 months to less than 6 months
  • 6 months to less than 12 months
  • 12 months or more
  • Don’t know

9. Over the last three months, how have supply chain challenges experienced by this business or organization changed?

Supply chain challenges include difficulty acquiring inputs, products or supplies from within Canada or abroad and difficulty maintaining inventory levels.

Exclude seasonal factors or conditions.

• Supply chain challenges have worsened
  • Which of the following factors have contributed to these challenges?
    Select all that apply.
    • Increased prices of inputs, products or supplies
    • Increased delays in deliveries of inputs, products or supplies
    • Supply shortages resulted in fewer inputs, products or supplies being available
    • Supply shortages resulted in no inputs, products or supplies available
    • Other factor
      • Specify other factor:
      OR
    • Don’t know
• Supply chain challenges have remained about the same
• Supply chain challenges have improved

10. Over the next three months, how does this business or organization expect supply chain challenges to change?

Supply chain challenges include difficulty acquiring inputs, products or supplies from within Canada or abroad and difficulty maintaining inventory levels.
Exclude seasonal factors or conditions.

• Supply chain challenges are expected to worsen
• Supply chain challenges are expected to remain about the same
• Supply chain challenges are expected to improve

Flow condition: If “Government agency” was selected in Q1, go to Q12. Otherwise, go to Q11.
Display condition: If “Non-profit organization” is selected in Q1, do not display “Transfer the business” or “Sell the business” in Q11.

Expectations for the next year

11. Over the next 12 months, does this business or organization plan to do any of the following?

Select all that apply.

• Expand current location of this business or organization
• Expand operations of this business or organization internationally
• Expand operations of this business or organization into a new province or territory within Canada
• Move operations of this business or organization to another location within the province or territory
• Move operations of this business or organization to another province or territory within Canada entirely
• Expand this business or organization to other locations within the same province or territory
• Expand this business or organization without increasing physical space
  i.e., hiring more staff who will work remotely, or expanding online sales capacity
• Restructure this business or organization
  Restructuring involves changing the financial, operational, legal or other structures of the business or organization to make it more efficient or more profitable.
• Acquire other businesses, organizations or franchises
• Invest in other businesses or organizations
• Merge with other businesses or organizations
• Reduce the physical space of this business or organization
• Scale down operations of this business or organization to within a single province or territory within Canada
• Transfer the business
• Sell the business
  OR
• Close the business or organization
  OR
• Don’t know
  OR
• None of the above

Flow condition: If “Export or sell goods outside of Canada” or “Export or sell services outside of Canada” was selected in Q3, go to Q12. Otherwise, go to Q13.

Trade

12. Over the last 12 months, what percentage of this business’ or organization’s sales were made directly to clients or customers in the United States?

Provide your best estimate rounded to the nearest percentage.

Percentage of sales made directly to clients or customers in the United States:
OR
Don’t know

Flow condition: If “Import or buy goods from outside of Canada” or “Import or buy services from outside of Canada” was selected in Q3, go to Q13. Otherwise, go to Q14.

13. Over the last 12 months, what percentage of this business’ or organization’s purchases were made directly from suppliers in the United States?

Provide your best estimate rounded to the nearest percentage.

Percentage of purchases made directly from suppliers in the United States:
OR
Don’t know

14. Over the next 12 months, what is the expected impact for each of the following on this business or organization?

If tariffs are not relevant to this business or organization, please select “No impact”.

• U.S. tariffs on goods sold by businesses in Canada
  • Major negative impact
  • Minor negative impact
  • No impact
  • Minor positive impact
  • Major positive impact
  • Don’t know
• Canadian tariffs on goods purchased from businesses in the U.S.
  • Major negative impact
  • Minor negative impact
  • No impact
  • Minor positive impact
  • Major positive impact
  • Don’t know
• The elimination of trade barriers between provinces or territories
  • Major negative impact
  • Minor negative impact
  • No impact
  • Minor positive impact
  • Major positive impact
  • Don’t know

15. Over the next 12 months, does this business or organization plan to take any of the following actions as a result of any tariffs applied by the United States on goods sold from Canada?

Select all that apply.

• Seek alternative customers outside the United States 
• Seek alternative suppliers outside the United States 
• Increase domestic sourcing
• Increase efforts to sell to customers in Canada
• Delay major investments or expenditures
• Delay Canadian investment or expansion plans
• Acquire or partner with United States-based businesses as a beachhead strategy
• Explore trade-related financial tools
  e.g., currency hedging, insurance
• Establish operations in the United States
• Increase inventory or stockpiled goods
• Invest in technology improvements 
  e.g., technology adoption, automation
• Lay off employees
• Hire employees
• Raise prices of goods or services
• Lower prices of goods or services
• Other action
  • Specify other action:
  OR
• None of the above
  OR
• Don’t know

Flow condition: If the percentage of sales made directly to clients or customers in the United States reported in Q12 was greater than 0, go to Q16. Otherwise, go to Q17.

16. Over the last 12 months, has this business or organization sold any goods to the United States that were subject to any tariffs?

• Yes
• No
• Don’t know

Flow condition: If the percentage of purchases made directly from suppliers in the United States reported in Q13 was greater than 0, go to Q17. Otherwise, go to Q18.

17. Over the last 12 months, has this business or organization purchased any goods from the United States that were subject to any tariffs?

• Yes
• No
• Don’t know

18. Over the last 12 months, has this business or organization passed on any increases in its costs due to tariffs to its customers?

Include both indirect cost increases and direct cost increases due to tariffs.

• Yes
• No
• This business or organization has not experienced any cost increases due to tariffs
• Don’t know

19. Over the next 12 months, how likely is this business or organization to pass on cost increases due to tariffs to its customers?

Include both indirect cost increases and direct cost increases due to tariffs.

• Very likely
• Somewhat likely
• Somewhat unlikely
• Very unlikely
• This business or organization does not expect any cost increases due to tariffs
• Don't know

Canadian goods and services

20. Over the last 12 months, has this business or organization changed its marketing practices to promote Canadian goods and services?

e.g., labeling products that are either “Canadian”, “Made in Canada” or are a “Product of Canada”

• Yes
• No
• Don’t know

21. Over the last 12 months, has this business or organization experienced an increase in sales of Canadian goods and services?

e.g., products that are either “Canadian”, “Made in Canada” or are a “Product of Canada”

• Yes
• No
• Don’t know

Natural disasters and extreme weather events

22. Is this business or organization concerned about the impact of natural disasters and extreme weather events or of climate change on the future of its activities?

Natural disasters and extreme weather events include flooding, sea level rise, windstorms, tornadoes, wildfires, winter storms, blizzards, hurricanes, extreme heat events, extreme smoke, prolonged poor air quality, earthquakes, and similar types of events.

• Yes
• No
• Don’t know

23.  Which of the following is this business or organization currently insured for?

Select all that apply.

• Insurance for natural disaster-related flooding damage
  e.g., overland flooding, storm surge, torrential rainwater accumulation
• Insurance for wildfire damage
  OR
• None of the above
  OR
• Don't know 

24. Over the last 12 months, has this business or organization made an insurance claim related to natural disasters or weather-related events?

Natural disasters and extreme weather events include flooding, sea level rise, windstorms, tornadoes, wildfires, winter storms, blizzards, hurricanes, extreme heat events, extreme smoke, prolonged poor air quality, earthquakes, and similar types of events.

• Yes
• No
• Don’t know

Carbon markets and carbon dioxide removal credits

25. Over the next 12 months, to what extent is this business or organization likely to trade credits on carbon markets?

A carbon market allows individuals and companies to buy and sell carbon credits to offset greenhouse gas emissions. These markets operate either as compliance systems (such as government-run large-emitter trading systems) or as voluntary platforms.
Exclude fuel charges or provincial carbon reduction initiatives.

• Carbon markets are not relevant to this business or organization
• Very likely
• Somewhat likely
• Somewhat unlikely
• Very unlikely
• Don’t know

Flow condition: If “Very likely” or “Somewhat likely” was selected in Q25, go to Q26. Otherwise, go to Q28.

26. Is this business or organization considering purchasing technology-enabled carbon dioxide removal (CDR) credits before the end of 2030? 

CDR credits represent a specific amount of carbon dioxide that has been removed from the atmosphere. Technology-enabled CDR includes direct air capture, biomass carbon removal with storage, and enhanced mineralization. Technology-enabled CDR is distinct from nature-based CDR (e.g., afforestation, wetland restoration).

• Yes
• No
• Don’t know

Flow condition: If “Yes” was selected in Q26, go to Q27. Otherwise, go to Q28.

27.  Are any of the following barriers for this business or organization in purchasing technology-enabled carbon dioxide removal (CDR) credits before the end of 2030?

Select all that apply.

• Price
• Availability of high-quality credits
• Uncertainty about the role of CDR in addressing emissions
• Uncertainty around credit quality
• Challenges in comparing credits across different standards
• Lack of information about how to purchase technology-enabled CDR credits
• Uncertain policy outlook
• Other barrier
  • Specify other barrier:
  OR
• None of the above
  OR
• Don’t know

Defence and cybersecurity

Flow condition: If the business or organization is in the Manufacturing sector (NAICS 31-33), Wholesale trade sector (NAICS 41), Transportation sector (NAICS 48), or Professional, scientific and technical services sector (NAICS 54), go to Q28. Otherwise, go to Q29.

28. Over the last 12 months, did this business or organization manufacture any defence goods or provide any defence services? 

Defence goods or services may include ammunition and firearms; maintenance, repair or overhaul of military aircrafts, naval ships, combat vehicles and their related components; military systems deployed in space and space launch vehicles; communications and navigation systems; simulation systems for military aircraft, naval ships and combat vehicles; and troop support and training.

• Yes
• No
• Don’t know

Flow condition: If the business or organization is in the Wholesale trade sector (NAICS 41), Information and cultural industries sector (NAICS 51), or Professional, scientific and technical services sector (NAICS 54), go to Q29. Otherwise, go to Q31.

29. Over the last 12 months, did this business or organization manufacture any cybersecurity goods or provide any cybersecurity services? 

Cybersecurity goods or services may include cybersecurity solutions based on a single package of services; compliance audits; program development; risk management; industrial control system; data acquisition; encryption; cybersecurity infrastructure services; penetration testing and threat assessments; cyberspace threat monitoring; forensics and the investigation of cyber attacks; and cybersecurity training.

• Yes
• No
• Don’t know

Flow condition: If “Yes” was selected in Q28 or “Yes” was selected in Q29, go to Q30. Otherwise, go to Q31.

30. Over the next 12 months, does this business or organization plan to expand its defence and cybersecurity goods or services?  

Include increases in the volume of sales and the range of products or services offered.

• Yes
• No
• Don’t know

Flow condition: If “No” was selected in Q28 or “No” was selected in Q29, go to Q31. Otherwise, go to Q32.

31. Over the next 12 months, does this business or organization plan to sell or provide defence or cybersecurity goods or services? 

• Yes
• No
• Don’t know

Flow condition: If “Yes” was selected in Q28 or “Yes” was selected in Q29 or “Yes” was selected in Q31, go to Q32. Otherwise, go to Q33.

32. Over the next 12 months, does this business or organization plan to take any of the following actions related to government procurement in defence or cybersecurity? 

Select all that apply.

• Fulfill a previously awarded government contract
• Submit a proposal or bid on a government contract
• Supply defence or cybersecurity goods or services to other businesses which have government contracts for defence or cybersecurity goods 
  OR
• None of the above
  OR
• Don't know 

Artificial intelligence

33. Over the last 12 months, did this business or organization use artificial intelligence (AI) in producing goods or delivering services?

e.g., machine learning, virtual agents, voice recognition

• Yes
  • What type of AI applications did this business or organization use in producing goods or delivering services?
    Select all that apply.
    • Machine learning
    • Natural language processing
    • Virtual agents or chat bots
    • Speech or voice recognition using AI
    • Recommendation systems based on AI
    • Large language models
    • Text analytics using AI
    • Data analytics using AI
    • Neural networks
    • Augmented reality
    • Decision making systems based on AI
    • Deep learning
    • Image or pattern recognition
    • Machine or computer vision
    • Robotics process automation
    • Biometrics
    • Marketing automation using AI
    • Other type
      • Specify other type:    
      OR
    • Don’t know
• No
• Don’t know

Flow condition: If “Yes” was selected in Q33, go to Q34. Otherwise, go to Q35.

34. Has the use of AI led this business or organization to make any of the following changes?

Select all that apply.

• Train existing employees
• Train existing executives
• Hire employees with AI-related skills
• Use external consultants or vendors
  OR
• None of the above
  OR
• Don't know 

35. Are any of the following a barrier that limits this business’ or organization’s use of AI?

Select all that apply.

• Cost
• Lack of skilled workers
• Data limitations
• Cybersecurity or privacy concerns
• Uncertainty about benefits
• Regulatory concerns
  OR
• Not relevant to this business or organization
  OR
• None of the above
  OR
• Don’t know

Liquidity

36. Does this business or organization have the cash or liquid assets required to operate for the next three months? 

• Yes
• No
  • Will this business or organization be able to acquire the cash or liquid assets required?
    • Yes
    • No 
    • Don’t know 
• Don’t know

Debt

37. Over the next three months, does this business or organization plan to apply to a financial institution for a new line of credit, a new term loan, a new non-residential mortgage or refinancing of an existing non-residential mortgage?

Include commercial mortgages.
Exclude residential mortgages.

• Yes
  • What are the intended uses of this funding?
    Select all that apply.
    • Refinancing of existing debt
    • Non-residential investments 
      e.g., machinery, equipment, R&D
    • Current expenditure
    • Business expansion
    • Financing the acquisition of another business
    • Other use
      • Specify other use:    
      OR
    • Don’t know
• No
  • Does this business or organization have the ability to take on more debt?
    Answer based on this business’ or organization’s ability, even if there are no plans to take on more debt.
    • Yes
    • No
      • For which of the following reasons is this business or organization unable to take on more debt?
        Select all that apply.
        • Cash flow
        • Lack of confidence or uncertainty in future sales
        • Request would be turned down
        • Too difficult or time consuming to apply
        • Interest rates are unfavourable
        • Payment terms are unfavourable
        • Credit rating
        • Other reason
          • Specify other reason: 
          OR
        • Not applicable
          OR
        • Don’t know
    • Don’t know
• Don’t know

Future outlook

38. Over the next 12 months, what is the future outlook for this business or organization? 

• Very optimistic
• Somewhat optimistic
• Somewhat pessimistic
• Very pessimistic
• Don’t know

Flow condition: If “Private sector business” was selected in Q1, go to Q39. Otherwise, go to “Contact Person”.

Ownership

(i) The groups identified within the following questions are included in order to gain a better understanding of businesses owned by members of various communities across Canada.

39.  What percentage of this business or organization is owned by each of the following groups?

Provide your best estimate rounded to the nearest percentage.
If the business or organization is not owned by anyone that falls under that group, please enter “0”.

a. What percentage of this business or organization is owned by women?
Percentage owned by women:
OR
Prefer not to say
OR
Don’t know

b. What percentage of this business or organization is owned by First Nations, Métis or Inuit peoples?
Percentage owned by First Nations, Métis or Inuit peoples:
OR
Prefer not to say
OR
Don’t know

c. What percentage of this business or organization is owned by immigrants to Canada?
Percentage owned by immigrants to Canada:
OR
Prefer not to say
OR
Don’t know

d. What percentage of this business or organization is owned by persons with a disability?
Include visible and non-visible disabilities.
Percentage owned by persons with a disability:
OR
Prefer not to say
OR
Don’t know

e. What percentage of this business or organization is owned by Two-Spirited, lesbian, gay, bisexual, transgender, or queer (2SLGBTQ+) people?
Percentage owned by 2SLGBTQ+ people:
OR
Prefer not to say
OR
Don’t know

f. What percentage of this business or organization is owned by members of visible minorities?
A member of a visible minority in Canada may be defined as someone (other than an Indigenous person) who is non-white in colour or race, regardless of place of birth.
Percentage owned by members of visible minorities:
OR
Prefer not to say
OR
Don’t know

Flow condition: If more than 50% of this business or organization is owned by members of visible minorities, go to Q40. Otherwise, go to “Contact person”.

40. It was indicated that at least 51 % of this business or organization is owned by members of visible minorities. Please select the categories that describe the owner or owners.

Select all that apply.

• South Asian
  e.g., East Indian, Pakistani, Sri Lankan
• Chinese
• Black
• Filipino
• Latin American
• Arab
• Southeast Asian
  e.g., Vietnamese, Cambodian, Laotian, Thai
• West Asian
  e.g., Afghan, Iranian
• Korean
• Japanese
• Other group
  • Specify other group:
  OR
• Prefer not to say

Canada’s story is evolving—and Greater Montréal plays a pivotal role in shaping Quebec’s economic, demographic, and innovative future. As the province’s largest metropolitan region, Montréal sits at the intersection of population change, economic transformation, and global connectivity. Data help tell a richer story about how the region is evolving—and how it continues to influence Quebec’s place in Canada and beyond.

Join Statistics Canada, in partnership with HEC Montréal and the Association des économistes québécois(ASDEQ), for an in-person Data Stories event in Montréal. This session will explore how data illuminate Greater Montréal’s role as a key driver of provincial growth, while situating the region within broader Quebec, Canadian, and North American trends.

Led by the Chief Statistician of Canada, the presentation will highlight how Statistics Canada’s insights support informed discussions, sectoral decision making, and policy development. Using recent data, the session will explore themes such as population change, labour markets, key economic sectors, innovation—including artificial intelligence—and trade, with a particular focus on how Greater Montréal’s strengths and challenges shape outcomes across Quebec.

The presentation will be followed by a moderated panel discussion and a question and answer period, offering participants the opportunity to engage directly with experts.

We hope you'll join us for this timely and data driven discussion.

Event details

Participation format: In person only

When: Thursday, June 4, 2026, 1:00 p.m. to 3:30 p.m. (Eastern Time)

Where: HEC Montréal, Room A.335 – Rachelle et Alain-Paris Amphitheatre, Level 3, Hélène Desmarais Building - 501 De La Gauchetière Street West, Montréal, QC H2Z 1Z5 (In person only)

Contact: statcan.statcanevents-evenementsstatcan.statcan@statcan.gc.ca

Registration

Fees

• Free

Register here

Cancellation policy

If you are registered and your plans have changed and you can no longer attend, please cancel your registration.

Event program

Presenter and Panellist

André Loranger, Chief Statistician of Canada, Statistics Canada

Host

To be announced

Moderator

To be announced

The list of panellists will be posted in the coming weeks. Bookmark this page and check back frequently!

Information for participants

Interpretation

Simultaneous interpretation (English, French) will be available during the event.

Introduction

The Modernizing Housing Data Initiative—a collaboration between Housing, Infrastructure and Communities Canada; Canada Mortgage and Housing Corporation; and Statistics Canada—aims to generate timely and granular data that will inform housing policy and program development. Statistics Canada is expanding the Canadian Housing Statistics Program (CHSP) to produce annual data on dwellings at the municipal level. These data provide new information on housing stock, improving the understanding of Canada’s housing market.

Methodology

The derivation aims to produce a complete and accurate estimate of the number of private dwellings in Canada. It is the product of several reconciled administrative data sources: provincial and territorial property data from land registries and assessment rolls, and residential building data available in Statistics Canada’s Statistical Building Register (SBgR). The number of dwellings is estimated for each residential property covered by the CHSP.

The initial process involved data standardization and harmonization to consolidate any differences in concepts and data between the datasets in preparation for linkage. Multiple linkage methods were used, including deterministic geospatial location-based and probabilistic address-based linkages. Subsequently, a post-match resolution process was implemented to ensure that only high-quality property and building unit links were retained.

A final estimate was produced by reconciling inputs from the various sources and represents the total number of private residential dwellings at the property level.

Quality evaluation

Consultations were held with each of the data providers to ensure reference points were harmonized, with an emphasis on harmonizing the time period associated with dwelling attributes across the jurisdictions.

The content of the input data, including property characteristics, was then compared across vintages to ensure coherency over time.

Subsequently, steps were taken to consolidate and standardize variables originating from the various data sources to achieve the best match between records. Vintages of the administrative data sources were chosen to best reflect the target vintage date of the dwelling stock.

Linkage results were reviewed to ensure that the methods used were largely correct and appropriate.

The following is a selection of the data evaluations that were performed.

Table 1 Linkage rates of Canadian Housing Statistics Program residential properties to the Statistical Building Register, by province, census metropolitan area (CMA) and census agglomeration (CA), reference years 2023 and 2024

Province	Area	2023	2024
		percentage
Newfoundland and Labrador	Overall	87	87
	CMA/CA	97	97
	Outside CMA/CA	75	76
Nova Scotia	Overall	98	97
	CMA/CA	99	98
	Outside CMA/CA	96	95
New Brunswick	Overall	92	92
	CMA/CA	95	95
	Outside CMA/CA	88	88
Ontario	Overall	98	97
	CMA/CA	99	99
	Outside CMA/CA	88	88
Manitoba	Overall	87	88
	CMA/CA	97	97
	Outside CMA/CA	65	69
British Columbia	Overall	97	96
	CMA/CA	98	98
	Outside CMA/CA	86	85
Note: CMA/CA refers to census metropolitan area or census agglomeration.

Table 1 presents linkage rates between residential properties from the CHSP and building units from the SBgR. The results show that the linkage rates are generally high and mostly stable across the two reference years. Rates are higher in census metropolitan areas (CMAs) and census agglomerations (CAs), compared with outside CMAs and CAs. These differences result from the higher presence of non-civic addresses, incomplete civic addresses and misaligned input data across the data sources in areas outside CMAs and CAs. This is demonstrated when examining the change in the linkage rate in rural Manitoba, where an improvement in the quality of civic addresses was the main contributor to greater linkage success. Additionally, differences in coverage of the input data, especially for newly constructed dwellings, also explain a portion of unlinked records.

For linked records, the alignment between dwelling count information from property assessment authorities and the SBgR is consistent and stable across time, as presented in Table 2. The results show that the alignment rate was slightly higher in 2024 compared with 2023, because of coverage improvements for residential building units among SBgR. Conversely, the alignment rate in British Columbia was slightly lower than that in other provinces, mainly because of challenges capturing secondary suites across urban communities.

For situations where linked records have differing dwelling counts across the two data sources, the higher dwelling count is taken to account primarily for the presence of secondary suites. When there is no link to the SBgR, the dwelling is derived from the property assessment source.

Table 2 Alignment rate of dwelling counts between property assessment authorities and the Statistical Building Register, by province, 2023 and 2024

Province	2023	2024
	percentage
Newfoundland and Labrador	92	92
Nova Scotia	93	94
New Brunswick	94	95
Ontario	94	95
Manitoba	97	98
British Columbia	87	89

Limitations

The CHSP database reflects the current content of the external data provider’s registry of residential properties as of the date of extraction, which varies by province and territory. In Newfoundland and Labrador, coverage is limited to a portion of the province. As a result, the total number of residential dwellings is not available at the provincial level.

Introduction

The Canadian Housing Statistics Program (CHSP) aims to provide detailed insights on residential properties in Canada, their owners, and the number of dwellings associated with these properties. However, certain estimates are subject to limitations or may not be available for some jurisdictions or variable types because of differences in data sources, regional coverage and processing steps.

The purpose of this document is to help the reader interpret and use data from the CHSP. It outlines key data quality considerations and specific limitations affecting the availability and comparability of estimates across some domains.

To consult changes that are specific to a given reference year, please refer to the Summary of changes - Surveys and statistical programs - Canadian Housing Statistics Program (CHSP).

Data processing

• Random rounding is applied to all raw counts to protect the confidentiality of owners in the totals. Totals and subtotals may not equal the sum of components.
• Percentages are calculated from rounded counts.
• Averages and medians are calculated using only non-missing, non-null, and values greater than zero for the variables of interest (for example, assessment value, total living area and total income).
• Assessment value per square foot refers to the assessment value of a property divided by its total living area.
• Some property or owner characteristics are in the "unspecified" category either because the corresponding information was not received from the data provider or because there is no identifiable link connecting the property to the owner information. Therefore, users must take this limitation into account when interpreting the data.
• Previous reference period estimates are subject to revision.
• Each year, geocoding is updated based on the best available location information, which may result in slight variations in the counts of census subdivisions from one year to the next.

Universe of property tables

The tables 46-10-0093, 46-10-0094 and 46-10-0095 are restricted to residential properties in Canada. The geographic location of a property is determined by its physical address. Mixed-use properties (e.g., residential and commercial) are included, but the property characteristics reported in the tables reflect only the residential portion of mixed-use properties. The universe covers residential properties across Canada. However, it does not cover residential properties located on reserves or collective dwellings. It also excludes commercial, industrial, and institutional properties.

Universe of owner tables

The tables 46-10-0030 and 46-10-0069 include all residential property owners at the provincial level. However, table 46-10-0030 also provides data on buyers, who are property owners who acquired a property, either on or off the market, between January 1 and December 31 of the previous reference year.

The tables 46-10-0096, 46-10-0097 and 46-10-0098 are restricted to resident owners who are persons occupying their residential property. An owner's geographic location is determined by the location of the occupied property.

In the case of Nunavut, where information on owner-occupied properties is unavailable, the universe includes all resident owners who are persons without restrictions on owner-occupancy. For owners with multiple properties, the geographic location and property characteristics are based on the residential property with the highest assessment value.

Universe of buyer table

The table 46-10-0099 is restricted to resident buyers who are persons who filed their T1 tax return form in the previous year and purchased a property in a market sale.

Universe of the private dwelling table

Table 46-10-0101 covers all residential properties in the CHSP that contain at least one private dwelling. It also includes all private dwellings associated with these properties. Information on assessment values is reported at the property level.

Data availability and limitations

Newfoundland and Labrador

• Estimates are not available at the provincial level and for the category "outside of census metropolitan areas (CMAs) and census agglomerations (CAs)."
• Estimates by property type are available only for the census subdivision of St. John's.

Prince Edward Island

• Estimates of total living area and assessment value per square foot are not available.

New Brunswick

• Estimates of total living area and assessment value per square foot for condominium apartments are not available.
• The "total, all property types" category excludes condominium apartments; therefore, users should consider this limitation when interpreting estimates of total living area and assessment value per square foot for this group.

Manitoba

• Estimates by property use of residential property are suppressed in many areas due to lower linkage quality.
• The estimate of the number of owner-occupied residential property is underestimated due to the quality of the linkage.

Saskatchewan

• Provincial estimates exclude the census subdivision of Prince Albert.
• Owner-related variables are not available because of missing owners' information.

Alberta

• Estimates by property use and residency status of residential property are suppressed due to low data quality.
• The number of resident owners who are persons occupying a residential property, which represent the universe of the owner tables, is underestimated due to the low linkage quality. Therefore, the number of owners should be interpreted with caution.

Yukon

• Estimates by property use and residency status of residential property are available only for the census subdivision (CSD) of Whitehorse.
• The number of resident owners who are persons occupying a residential property, which represent the universe of the owner tables, is underestimated due to the low linkage quality outside the CSD of Whitehorse. Therefore, the number of owners outside this CSD should be interpreted with caution.

Northwest Territories

• Data are available only for the CA of Yellowknife.
• Estimates by property type and period of construction are not available.
• Estimates of total living area and assessment value per square foot are not available.

Nunavut

• Estimates by property type, period of construction and property use are not available.
• Estimates of total living area and assessment value per square foot are not available.

Variable-specific limitations

Property use of residential property

• The property use indicator is suppressed outside CMAs and CAs due to low linkage quality. It may also be removed in certain regions where its reliability has been deemed insufficient.
• For the most recent period of construction, the property use indicator is less precise. Consequently, these estimates should be used with caution.

Owner-occupancy

• The quality of the linkage is unreliable outside CMAs and CAs, leading to an underestimation of the number of resident owners who are persons occupying a residential property, which represents the universe of the owner tables (except for Nunavut). Therefore, Census Subdivisions (CSDs) located outside CMAs and CAs are not included in the owner tables. Although aggregate estimates for the category "outside of census metropolitan areas (CMAs) and census agglomerations (CAs)" are still provided, the number of owners in this category should be interpreted with caution.

Assessment value

• Because provinces and territories have varying assessment periods and assessment roll durations from one region to another, it is not possible to make precise comparisons between the assessment values of properties located in different provinces or territories. To obtain the reference years for property assessment values, please refer to the document linked on the CHSP web page: Reference years of the property stock and assessment values, by province and territory.

Number of residential properties owned

• The number of properties owned by the property owner is limited to residential properties that are within a given province.

Sale Price

• Estimates of property sale prices are limited to transactions conducted on the market and are available only for residents.

Number of Buyers

• Estimates of the number of buyers are restricted to residents only.

Footnotes

Footnote 1

User guide for data processing, quality and limitations - 2023

Why do we conduct this survey?

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

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

• Obtaining information on the supply of and/or demand for energy in Canada
• Enabling governmental agencies to fulfill their regulatory responsibilities in regards to public utilities
• Enabling all levels of government to establish informed policies in the energy area
• Assisting the business community in the corporate decision-making process.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, Northwest Territories and Nunavut as well as with the Canada Energy Regulator, Natural Resources Canada and the Canadian Association of Petroleum Producers.

For a complete list of the provincial and territorial government ministries responsible for the energy sector, you can visit the following link: Information for survey participants

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

• Legal name
• Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization's contact person for this questionnaire and correct where needed.

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

• First name
• Last name
• Title
• Preferred language of communication
  • English
  • French
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code
• Country
  • Canada
  • United States
• Email address
• Telephone number (including area code)
• Extension number (if applicable)
• The maximum number of characters is 10.
• Fax number (including area code)

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

5. You indicated that is not the current main activity.

Was this business or organization's main activity ever classified as: ?

• Yes
  • When did the main activity change?
  • Date
• No

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

How to search:

• If desired, you can filter the search results by first selecting the business or organization's activity sector.
• Enter keywords or a brief description that best describe the business or organization's main activity.
• Press the Search button to search the database for an industry activity classification that best matches the keywords or description you provided.
• Select an industry activity classification from the list.

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

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

7. You have indicated that the current main activity of this business or organization is:

Main activity

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

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

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

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

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

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

Method of collection

1. Indicate whether you will be answering the remaining questions or attaching files with the required information.

• Answering the remaining questions
• Attaching files

Attach files

2. Please attach the files that will provide the information required for the Annual Oil and Gas Extraction Survey.

To attach files

• Press the Attach files button.
• Choose the file to attach. Multiple files can be attached.

Note:

• Each file must not exceed 5 MB .
• All attachments combined must not exceed 50 MB .
• The name and size of each file attached will be displayed on the page.

Accounting Standards and Methods

1. What accounting standard is used for this report?

• IFRS
• GAAP
• ASPE
• Other
  • Specify other accounting standard

2. What method is used in accounting for exploration expenditures?

• Successful efforts
• Full cost
• Other
  • Specify other method

North American Industry Classification System

3. Which of the following methods were used by this business to extract oil and gas?

Select all that apply.

Oil and gas extraction (except oil sands)

Formerly classified as 211113, Conventional oil and gas extraction, this Canadian industry comprises establishments primarily engaged in the exploration for, and/or production of, petroleum or natural gas from wells in which the hydrocarbons will initially flow or can be produced using normal pumping techniques.

Oil sands extraction

Formerly classified as 211114, Non-conventional oil extraction, this industry comprises establishments primarily engaged in producing crude oil from oil sands or from reservoirs in which the hydrocarbons are semisolids and conventional production methods are not possible.

Oil and Gas Extraction (except oil sands)

This industry comprises establishments primarily engaged in the exploration for, and/or production of, petroleum or natural gas from wells in which the hydrocarbons will initially flow or can be produced using normal pumping techniques. Include gas plants.

Oil Sands Extraction

This industry comprises establishments primarily engaged in producing crude oil from oil sands or from reservoirs in which the hydrocarbons are semisolids and conventional production methods are not possible. Include in-situ and mined oil sands projects.

Revenues and expenses, deductions and net income

4. What was this business's gross revenue from each of the following sources?

Gross revenues

a. Sales

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

b. Other production revenue

Include all other production revenue not reported in 4a. Include sales of services related to the oil and gas industry such as gas processing and well operating fees. Amount reported here should equal (question 6).

c. Other non-production revenue

Include all revenue not reported in sales of crude oil and natural gas (4a) or other production revenue (4b) such as foreign currency gains and losses, dividends. The amount reported here should equal (question 8).

The total gross revenues equal the sum of question 4a., 4b. and 4c.

What was this business's gross revenue from each of the following sources?

	CAN$ '000
a. Sales of crude oil and natural gas Include all revenue associated with the sale of extracted oil and gas. Exclude royalties, taxes and other charges.
b. Other production revenue e.g., sales of services related to the oil and gas industry such as gas processing and well operating fees. A breakdown of this revenue by provincial and territorial jurisdiction will be asked later in this questionnaire (question 6).
c. Other non-production revenue Include all revenue not reported in 4a or 4b, such as foreign currency gains and losses, dividends. A breakdown of this revenue by provincial and territorial jurisdiction will be asked later in this questionnaire (question 8).
Total gross revenue (a + b + c)

5. For which of the following provincial and/or territorial jurisdictions did this business have any other production revenue?

Select all that apply.

• Newfoundland and Labrador — offshore only
• Newfoundland and Labrador — mainland only
• Prince Edward Island
• Nova Scotia — offshore only
• Nova Scotia — mainland only
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon
• Northwest Territories
• Nunavut

6. For the [amount] reported as other production revenue, what is the breakdown by provincial and/or territorial jurisdiction?

Only include revenue associated to the oil and gas industry

Total of this question should sum to value reported in Q4 (b).

Other production revenue

Please provide a provincial breakdown of values reported in question 4b.

Include sales of services related to the oil and gas industry such as gas processing and well operating fees.

For the [amount] reported as other production revenue, what is the breakdown by provincial and/or territorial jurisdiction?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total - other production revenue

7. For which of the following provincial and/or territorial jurisdictions did this business have any other non-production revenue?

Select all that apply.

• Newfoundland and Labrador — offshore only
• Newfoundland and Labrador — mainland only
• Prince Edward Island
• Nova Scotia — offshore only
• Nova Scotia — mainland only
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon
• Northwest Territories
• Nunavut

8. For the [amount] reported as other non-production revenue, what is the breakdown by provincial and/or territorial jurisdiction?

Include all revenue such as foreign currency gains and losses, dividends

Total of this question should sum to value reported in Q4 (c).

Other non-production revenue

Please provide a provincial breakdown of values reported in question 4c.

Include all non-production revenue such as foreign currency gains and losses, dividends.

For the [amount] reported as other non-production revenue, what is the breakdown by provincial and/or territorial jurisdiction?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total - other non-production revenue

9. What were this business's expenses and deductions for the following items?

Exclude capitalised expenditures, which are to be reported later in the questionnaire.

Note: regarding partnerships and joint venture activities or projects, report the expenditures reflecting your company's net interest in such projects or ventures, as applicable.

Expenses, deductions and net income

a. Royalties and Similar Payments

The value reported here should equal the sum of provincial and freehold royalties for the Oil Sands Extraction sector plus the federal crown, provincial, and non-crown royalties for the Oil and Gas Extraction (except oil sands) sector, as applicable.

b. Operating expenditures

Include cost of materials and supplies used in production, surface lease rentals, lifting costs and all other expenditures which are related to producing operations. All general and administrative costs related to producing activities and charged to current year operations should also be included here.

The value reported here should equal the sum of total operating expenditures for the Oil Sands Extraction sector plus the sum of total operating expenditures for the Oil and Gas Extraction (except oil sands) sector, as applicable. The breakdown of the operating expenditures will be requested later in the questionnaire.

Exclude any non-cash charges and royalties.

c. Salaries, wages and benefits

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

d. Other operating expenditures

Include only costs associated with non-producing operations and other expense items not reported elsewhere, e.g., a natural gas processing fee paid to other companies.

e. Interest expense

Include interest paid on bank loans, bonds, etc.

f. Federal income tax

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

g. Provincial income tax

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

h. Deferred income tax

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

i. Exploration and development charged to current operations

Include exploration and development expenses charged to current operations.

j. Amortization and depreciation expense

The systematic charge-off to expense of costs for depreciable assets that had been initially capitalised or deferred. Write-downs of depreciable assets resulting from impairments should be included in this category. However, write-offs arising from unusual dispositions and gains and/or losses on sales of assets should be reported in question 9l. and 9m. respectively.

k. Depletion

Include the current depletion charges for costs subject to such deduction. Write-offs resulting from the application of ceiling tests should be reported in question 9l., 'Write-offs and amortization of deferred charges'. Gains and losses on disposal of properties should be reported in question 9m., 'Other non-cash expenses and deductions'.

l. Write-offs and amortization of deferred charges

Adjustments may be made for non-operating items which the company ordinarily eliminates from its reported 'Internal cash flow'.

m. Other non-cash expenses and deductions

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

The subtotal of expenses and deductions equals the sum of question 9a. to 9m.

The total net income equals the total gross revenues minus the subtotal of expenses and deductions.

What were this business's expenses and deductions for the following items?

	CAN$ '000
a. Royalties and similar payments
b. Operating expenses Figures reported here should equal the sum reported for the oil sands extraction sector (question 33) plus the sum reported for the oil and gas extraction sector (questions 35 to 38).
c. Salaries, wages and benefits
d. Other operating expenses
e. Interest expense
f. Federal income tax
g. Provincial income tax
h. Deferred income tax
i. Exploration and development charged to current operations
j. Amortization and depreciation expense
k. Depletion
l. Write-offs and amortization of deferred charges
m. Other non-cash expenses and deductions
Subtotal expenses and deductions
Total gross revenue Previously reported in question 4.
Total net income Total gross revenues minus total expenses and deductions.

10. How many employees did this business have?

Provide the number of employees associated with the expenses for salaries, wages and benefits (item 9c.).

Number of employees

Balance Sheet

11. What were this business's upstream assets?

Balance sheet

a. Total current assets

Include such items as cash, marketable securities, accounts receivable, inventories, etc.

b. Net capital assets

Include land not held for the purpose of re-sale, amortizable assets such as buildings, machinery and equipment, etc.

c. Other assets

Include all assets not reported as either current or capital assets.

Total assets equals the sum of questions 11a. to c.

What were this business's upstream assets?

	CAN$ '000
a. Total current assets
b. Net capital assets
c. Other assets
Total assets

12. What were this business's upstream liabilities and equity?

Balance sheet

a. Current liabilities

Include such items as current portion of long-term debt, accounts payable, notes payable, etc.

b. Long-term debt

Include all debt with a maturity of greater than one year.

c. Other liabilities

Include all liabilities not reported as either a current liability or long-term debt.

d. Equity

Include common shares, preferred shares, retained earnings and all other equity.

Total liabilities and equity equal the sum of questions 12a. to d.

What were this business's upstream liabilities and equity?

	CAN$ '000
a. Current liabilities
b. Long term debt
c. Other liabilities
d. Equity
Total liabilities and equity

Abandonment and reclamation costs

13. Did this business have any associated abandonment and reclamation costs?

Include all costs such as well plugging and abandonment and remediation.

• Yes
• No

14. What were the associated abandonment and reclamation costs for your operations?

Include all costs such as well plugging and abandonment and remediation.

Figures reported here should equal to the sum reported for abandonment and reclamation costs by provincial and territorial jurisdictions (question 16).

Abandonment and Reclamation

Include costs such as well plugging and abandonment, well suspension, casing removal, zone abandonments, plug backs, reclamation and remediation.

CAN$ '000

15. For which of the following provincial and/or territorial jurisdictions did this business have abandonment and reclamation costs?

Select all that apply.

• Newfoundland and Labrador — offshore only
• Newfoundland and Labrador — mainland only
• Prince Edward Island
• Nova Scotia — offshore only
• Nova Scotia — mainland only
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon
• Northwest Territories
• Nunavut

16. For the [amount] reported as abandonment and reclamation costs, what is the breakdown by provincial and/or territorial jurisdiction?

Abandonment and Reclamation

Include costs such as well plugging and abandonment, well suspension, casing removal, zone abandonments, plug backs, reclamation and remediation.

For which of the following provincial and/or territorial jurisdictions did this business have abandonment and reclamation costs?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total - abandonment and reclamation costs

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

17. Which of the following methods of crude oil extraction are employed by this business?

Include this business's own operations as well as partnerships and joint venture activities or projects as applicable. In the next section of the questionnaire, report the expenditures reflecting your company's net interest in such oil sands projects or ventures.

Select all that apply.

Capital expenditures for crude oil in situ, mining or upgraders

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

In situ:

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

Mining:

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

Upgraders:

Upgraders convert heavy bitumen into lighter crude oil.

• In-situ
  • i.e., drilling wells and then injecting steam, combustion or other sources of heat into the reservoir to warm the bitumen so it can be pumped to the surface
• Mining
  • i.e., the use of machinery and equipment to extract deposits that are close to the surface
• Upgraders
  • i.e., converting heavy bitumen into lighter crude oil

18. In the oil sands extraction sector, what capital expenditures did this business have?

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

Select all that apply.

• Capital expenditures for crude oil in situ, mining or upgraders
• Oil rights acquisition and retention costs
  • Include all fees associated with using land agents.
• Land and leases purchased from others
  • Include all fees associated with using land agents.
• Machinery and Equipment
  • Include items such as boilers, compressors, motors, pumps and any other items that may be termed manufacturing or mining equipment as opposed to a fixed installation such as a building.
• Housing
  • Value of residential structures and related infrastructures within a company town-site.
• Drilling and pre-mining expenditures
  • Drilling expenditures include core hole and delineation drilling. Include the cost of casing and other materials and equipment left in place, core analysis, logging, road building, and other directly related services. Pre-mining costs include overburden removal and other pre-production expenditures.
• Cost of capitalised overhead
  • Report the cost of capitalised overhead not allocated in questions 19-23. These overhead charges should exclude any amounts to be reported later in the questionnaire for the Oil and Gas Extraction (except oil sands) sector.
• Research and other capital expenditures
  • Include all research costs associated with oil sands extraction and/or natural gas extraction, such as laboratory work, consultants' fees, performance evaluations and experimental pilot plants (including any capitalised operating expenditures). Other costs include items such as drainage systems, roadways, tankages, anti-pollution equipment and fixed installations not including machinery and equipment included in question 21.

Note: On the paper version of this questionnaire, these capital expenditures were reported in Schedule II, lines 1-6.

• Oil rights acquisition, fees and retention
• Land and leases purchased from others
• Machinery and equipment
• Housing
• Drilling and pre-mining
  • Include over burden removal.
• Capitalised overhead
  • Exclude operating expenditures and royalties.
• Research and other capital expenditures

19. What were the capital expenditures for the acquisition of oil rights, fees and retention for the following operations?

Capital expenditures for crude oil in situ, mining or upgraders

Expenditures associated with land and lease acquisition relating to oil rights, fees and retention.

Include all fees associated with using land agents.

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

What were the capital expenditures for the acquisition of oil rights, fees and retention for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for the acquisition of oil rights, fees and retention

20. What were the capital expenditures for land and leases purchased from other businesses for the following operations?

Capital expenditures for crude oil in situ, mining or upgraders

Expenditures associated with the purchase of land and lease from others.

Include all fees associated with using land agents.

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

What were the capital expenditures for land and leases purchased from other businesses for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for land and leases purchased from other businesses

21. What were the capital expenditures for machinery and equipment for the following operations?

Capital expenditures for crude oil in situ, mining or upgraders

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

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

What were the capital expenditures for machinery and equipment for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for machinery and equipment

22. What were the capital expenditures for housing for the following operations?

Capital expenditures for crude oil in situ, mining or upgraders

Value of residential structures and related infrastructures within a company town-site.

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

What were the capital expenditures for housing for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for housing

23. What were the capital expenditures for drilling and pre-mining for the following operations?

Include overburden removal.

Capital expenditures for crude oil in situ, mining or upgraders

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

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

What were the capital expenditures for drilling and pre-mining for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for drilling and pre-mining

24. What were the capital expenditures for capitalised overhead for the following operations?

Exclude operating expenditures and royalties.

Capital expenditures for crude oil in situ, mining or upgraders

Report the cost of capitalised overhead not allocated in questions 19-23. These overhead charges should exclude any amounts to be reported later in the questionnaire for the Oil and Gas Extraction (except oil sands) sector.

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

What were the capital expenditures for capitalised overhead for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for capitalised overhead

25. What were the capital expenditures for research and other expenditures for the following operations?

Exclude operating expenditures and royalties.

Capital expenditures for crude oil in situ, mining or upgraders

Include all research costs associated with oil sands extraction oil and/or natural gas extraction, such as laboratory work, consultants' fees, performance evaluations and experimental pilot plants (including any capitalised operating expenditures). Other costs include items such as drainage systems, roadways, tankages, anti-pollution equipment and fixed installations not including machinery and equipment included in question 21.

What were the capital expenditures for research and other expenditures for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total capital expenditures for research and other expenditures

Summary of capital expenditure for crude oil in-situ, mining or upgraders

26. This is a summary of your business's capital expenditures in the oil sands extraction sector.

Please review the values and if needed, click the Previous button at the bottom of the page to navigate to the previous pages to make any modifications.

This is a summary of your business's capital expenditures in the oil sands extraction sector.

	CAN$ '000
Total capital expenditures for in-situ
Total capital expenditures for mining
Total capital expenditures for upgraders
Total capital expenditures

Operating expenses for crude oil in-situ, mining or upgraders

27. What operating expenses did this business have?

Select all that apply.

Operating expenditures for crude oil in situ, mining or upgraders

Field, well or plant expenditures

Include all direct operating expenses and any other expenses directly related to the mining, stimulation, processing, upgrading and delivery of the product, and cost of purchased fuel and electricity.

Taxes

Include taxes to federal, provincial and municipal governments such as property taxes, commodity tax, and carbon tax but exclude royalties, income taxes, and taxes that are part of the list price of purchases.

Fuel and purchased electricity

Include costs for fuel and electricity for all sites.

Water handling and disposal

Include all costs pertaining to water handling and disposal.

Operating overhead

Include all remaining general and administrative expenses related to crude oil in situ, mining, upgraders or natural gas production, including any corporate allocation to this segment. (These overhead charges should exclude any reported at question 24 for capitalised overheads.)

• Field, well and/or plant
• Taxes
• Exclude income taxes and royalties.
• Purchased fuel and electricity
• Water handling and disposal
• Operating overhead

28. What were the field, well and/or plant expenses for the following operations?

Operating expenditures for crude oil in situ, mining or upgraders

Include all direct operating expenses and any other expenses directly related to the mining, stimulation, processing, upgrading and delivery of the product, and cost of purchased fuel and electricity.

What were the field, well and/or plant expenses for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total operating expenses for field, well and/or plant

29. What were the taxes incurred for the following operations?

Exclude income taxes and royalties.

Operating expenditures for crude oil in situ, mining or upgraders

Include taxes to federal, provincial and municipal governments such as property taxes, commodity tax, and carbon tax but exclude royalties, income taxes, and taxes that are part of the list price of purchases.

What were the taxes incurred for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total taxes incurred from operations

30. What were the purchased fuel and electricity expenses for the following operations?

Operating expenditures for crude oil in situ, mining or upgraders

Include costs for fuel and electricity for all sites.

What were the purchased fuel and electricity expenses for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total operating expenses for purchased fuel and electricity

31. What were the water handling and disposal expenses for the following operations?

Exclude operating expenditures and royalties.

Operating expenditures for crude oil in situ, mining or upgraders

Include all costs pertaining to water handling and disposal.

What were the water handling and disposal expenses for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total operating expenses for water handling and disposal

32. What were the operating overhead expenses for the following operations?

Exclude operating expenditures and royalties.

Operating expenditures for crude oil in situ, mining or upgraders

Include all remaining general and administrative expenses related to crude oil in situ, mining, upgraders or natural gas production, including any corporate allocation to this segment. (These overhead charges should exclude any reported at question 24 for capitalised overheads).

What were the operating overhead expenses for the following operations?

	CAN$ '000
In-situ
Mining
Upgraders
Total operating expenses for overhead

Summary of operating expenses for crude oil in-situ, mining or upgraders

33. This is a summary of operating expenses for crude oil in-situ, mining or upgraders.

Please review the values and if needed, click the Previous button at the bottom of the page to navigate to the previous pages to make any modifications.

This is a summary of operating expenses for crude oil in-situ, mining or upgraders.

	CAN$ '000
Total operating expenses for crude oil in-situ
Total operating expenses for crude oil mining
Total operating expenses for crude oil upgraders
Total operating expenses

Operating expenses by provincial and/or territorial jurisdictions - Oil and gas extraction sector (except oil sands)

34. For which of the following provincial and/or territorial jurisdictions did this business incur operating expenses?

Select all that apply.

Operating expenditures by provincial and/or territorial jurisdictions

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

• Newfoundland and Labrador — offshore only
• Newfoundland and Labrador — mainland only
• Prince Edward Island
• Nova Scotia — offshore only
• Nova Scotia — mainland only
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon
• Northwest Territories
• Nunavut

Did not incur operating expenses within Canada

35. What were this business's operating expenses for field, well and gathering operations by provincial and/or territorial jurisdictions?

Operating expenditures by provincial and/or territorial jurisdictions

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

What were this business's operating expenses for field, well and gathering operations by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total operating expenses for field, well and gathering operations

36. What were this business's operating expenses for natural gas processing plants by provincial and/or territorial jurisdictions?

Operating expenditures by provincial and/or territorial jurisdictions

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

What were this business's operating expenses for natural gas processing plants by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total operating expenses for natural gas processing plants

37. What were this business's operating expenses for taxes by provincial and/or territorial jurisdictions?

Exclude income tax and royalties.

Operating expenditures by provincial and/or territorial jurisdictions

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

What were this business's operating expenses for taxes by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total operating expenses for taxes

38. What were this business's operating expenses for overhead by provincial and/or territorial jurisdictions?

Operating expenditures by provincial and/or territorial jurisdictions

Include all remaining general and administrative expenses related to upstream operations, including any corporate allocation to this segment.

What were this business's operating expenses for overhead by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total operating expenses for overhead

Upstream expenditures by provincial and/or territorial jurisdictions — Oil and gas extraction sector (except oil sands)

39. For which provincial and/or territorial jurisdictions did this business incur upstream capital expenditures in exploration, development and production?

Select all that apply.

• Newfoundland and Labrador — offshore only
• Newfoundland and Labrador — mainland only
• Prince Edward Island
• Nova Scotia — offshore only
• Nova Scotia — mainland only
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon
• Northwest Territories
• Nunavut

Did not incur capital expenditures within Canada

40. What were this business's upstream exploration expenditures for oil and gas rights acquisition and retention by provincial and/or territorial jurisdictions?

Include overhead.

Upstream exploration expenditures by provincial and/or territorial jurisdictions

Acquisition and retention costs and fees for oil and gas rights. Include bonuses, legal fees and filing fees. Exclude inter-company sales or transfers.

Include all fees associated with using land agents.

What were this business's upstream exploration expenditures for oil and gas rights acquisition and retention by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for oil and gas rights acquisition and retention

41. What were this business's upstream exploration expenditures for land and leases purchased from other petroleum companies by provincial and/or territorial jurisdictions?

Upstream exploration expenditures by provincial and/or territorial jurisdictions

Purchases from companies that are engaged primarily in petroleum activities.

Include all fees associated with using land agents.

What were this business's upstream exploration expenditures for land and leases purchased from other petroleum companies by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for land and leases purchased from other petroleum companies

42. What were this business's upstream exploration expenditures for geological and geophysical services by provincial and/or territorial jurisdictions?

Upstream exploration expenditures by provincial and/or territorial jurisdictions

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

What were this business's upstream exploration expenditures for geological and geophysical services by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for geological and geophysical services

43. What were this business's upstream exploration expenditures for exploration drilling by provincial and/or territorial jurisdictions?

What were this business's upstream exploration expenditures for geological and geophysical services by provincial and/or territorial jurisdictions?

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

What were this business's upstream exploration expenditures for exploration drilling by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for exploration drilling

44. What were this business's upstream development expenditures for development drilling by provincial and/or territorial jurisdictions?

Upstream development expenditures by provincial and/or territorial jurisdictions

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

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

What were this business's upstream development expenditures for development drilling by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for development drilling

45. What were this business's upstream development expenditures for proven reserves purchased by provincial and/or territorial jurisdictions?

Upstream development expenditures by provincial and/or territorial jurisdictions

Purchases from those companies that are engaged primarily in petroleum activities.

What were this business's upstream development expenditures for proven reserves purchased by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for proven reserves purchased

46. What were this business's upstream production expenditures for production and non-production facilities, contract drilling rigs and supply boats by provincial and/or territorial jurisdictions?

Upstream production expenditures by provincial and/or territorial jurisdictions

Production facilities

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

Non-production facilities

Include automotive, aeroplane, communication, office and miscellaneous equipment not otherwise provided.

Drilling rigs and supply boats

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

What were this business's upstream production expenditures for production and non-production facilities, contract drilling rigs and supply boats by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for production and non-production facilities, contract drilling rigs and supply boats

47. What were this business's upstream production expenditures for enhanced recovery projects by provincial and/or territorial jurisdictions?

Upstream production expenditures by provincial and/or territorial jurisdictions

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

What were this business's upstream production expenditures for enhanced recovery projects by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for production and non-production facilities, contract drilling rigs and supply boats

48. What were this business's upstream production expenditures for natural gas processing plants by provincial and/or territorial jurisdictions?

Upstream production expenditures by provincial and/or territorial jurisdictions

Report only the capitalised amounts of the plants, including structures, measuring, regulating and related equipment.

What were this business's upstream production expenditures for natural gas processing plants by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for natural gas processing plants

49. What were this business's upstream overhead expenditures for exploration by provincial and/or territorial jurisdictions?

Upstream overhead expenditures by provincial and/or territorial jurisdictions

Allocate capitalised upstream overhead to the categories indicated. These overhead charges should exclude any reported in question 38 (operating expenditures for overhead).

What were this business's upstream overhead expenditures for exploration by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for exploration

50. What were this business's upstream overhead expenditures for development by provincial and/or territorial jurisdictions?

Upstream overhead expenditures by provincial and/or territorial jurisdictions

Allocate capitalised upstream overhead to the categories indicated. These overhead charges should exclude any reported in question 38 (operating expenditures for overhead).

What were this business's upstream overhead expenditures for development by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for development

51. What were this business's upstream overhead expenditures for production by provincial and/or territorial jurisdictions?

Upstream overhead expenditures by provincial and/or territorial jurisdictions

Allocate capitalised upstream overhead to the categories indicated. These overhead charges should exclude any reported in question 38 (operating expenditures for overhead).

What were this business's upstream overhead expenditures for production by provincial and/or territorial jurisdictions?

	CAN$ '000
Newfoundland and Labrador — offshore only
Newfoundland and Labrador — mainland only
Prince Edward Island
Nova Scotia — offshore only
Nova Scotia — mainland only
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Total upstream expenditures for production

Changes or events

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

Select all that apply.

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

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is the provided given names and the provided family name the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

2. Do you have any comments about this questionnaire?

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Expenditures for 2025 (Long form by function).

Your answers are confidential.

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

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

Table of contents

• Reporting period information
• Reporting dollar amounts
• Definitions
• Required Information
• Functions and associated assets

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2025 - March 31, 2026.

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

• May 1, 2024 to April 30, 2025
• June 1, 2024 to May 31, 2025
• July 1, 2024 to June 30, 2025
• August 1, 2024 to July 31, 2025
• September 1, 2024 to August 31, 2025
• October 1, 2024 to September 30, 2025
• November 1, 2024 to October 31, 2025
• December 1, 2024 to November 30, 2025
• January 1, 2025 to December 31, 2025
• February 1, 2025 to January 31, 2026
• March 1, 2025 to February 28, 2026
• April 1, 2025 to March 31, 2026

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

• September 18, 2024 to September 15, 2025 (e.g., floating year-end)
• June 1, 2025 to December 31, 2025 (e.g., a newly opened business)

Reporting dollar amounts

• all reported amounts must be rounded to the nearest thousand Canadian dollars (e.g., $ 6,555,444.00 rounded to $ 6,555)
• include import duties and non-refundable purchase taxes
• when precise figures are not available, please provide your best estimates
• enter "0" if there is no value report.

Definitions

What are Capital Expenditures?

Capital Expenditures are the gross expenditures on fixed assets for use in the operations of your organization or for lease or rent to others. Gross expenditures are expenditures before deducting proceeds from disposals, and credits (capital grants, donations, government assistance and investment tax credits).

Fixed assets are also known as capital assets or property, plant and equipment. They are items with a useful life of more than one year and are not purchased for resale but rather for use in the entity's production of goods and services.

Examples are buildings, vehicles, leasehold improvements, furniture and fixtures, machinery, and computer software.

Include:

• modifications, acquisitions and major renovations
• capital costs such as feasibility studies, architectural, legal, installation and engineering fees
• subsidies and grants received and used in additions to fixed assets and construction-in-progress during the period
• capitalized interest charges on loans with which capital projects are financed
• work done by own labour force
• additions to capital work in progress (construction-in-progress) accounts.

Exclude:

• transfers from capital work in progress (construction-in-progress) to fixed assets accounts
• assets associated with the acquisition of companies
• property developed for sale and machinery, or equipment acquired for sale (inventory).

How to Treat Leases

Include:

• fixed assets acquired as a lessee through either a capital or financial lease
• fixed assets acquired for lease to others as an operating lease.

Exclude:

• operating leases acquired as a lessee and capitalized to right-of-use assets in accordance with IFRS 16 (International Financial Reporting Standards)
• assets acquired for lease to others, either as a capital or financial lease.

Non-Capital Repair and Maintenance Expenditures

This question represents the repair and maintenance of assets in contrast to the acquisition of assets or the renovation of assets.

Non-capitalized repair and maintenance expenditures are that portion of current or operating expenditures charged against revenue in the year incurred and made for the purpose of keeping the stock of fixed assets in good working condition during the life originally intended.

Repair and maintenance allow such fixed assets to operate at output producing capacity during the asset life without undue amounts of down time (preventive function). A second purpose is the returning of any portion of the stock of fixed assets into a state of good working condition after any malfunctioning or reduced efficiency for whatever reason (curative function) short of replacement of such fixed assets or adding significantly to their life or productive efficiency.

Maintenance expenditures on buildings and other structures may include the routine care of assets such as janitorial services, snow removal and/or salting and sanding by the firm’s own employees or persons outside the firm’s employ.

Maintenance expenditures on machinery and equipment may include oil change and lubrication of vehicles and machinery.

Include:

• gross non-capital repair and maintenance expenditures on non-residential buildings, other structures and on machinery and equipment
• value of repair work done by your own employees as well as payments to persons outside your employ
• building maintenance such as janitorial services, snow removal and sanding.

Equipment maintenance such as oil changes and lubrication of vehicles and other machinery.

Industry characteristics

Operating lease: The lessor bears the risk of ownership and retains a significant "residual" economic interest in the leased property. The lessee has the right to temporary use of the property, for a term shorter than the economic life of the property, in exchange for regular payments. At the end of the lease, the lessee has the option of purchasing the property at fair market value.

Capital or financial lease: These leases are similar in that the lessor in effect finances the "purchase" of the leased property by the lessee and retains a security interest in the leased property. The lessee retains the leased property for substantially all of its economic life. Usually, at the end of the rental period, he has the option to buy the property at a reduced price.

Land: Capital expenditures for land must include all costs associated with the purchase of land that is not amortized. Improvements to land are to be reported under "Non-residential construction".

Work in Progress: Work in progress represents the costs accumulated since the start of capital projects and which are intended to be capitalized upon completion.

If a major project has been launched or an existing project has been expanded, please indicate the nature, location and, if applicable, the name (s) of the project in the comment section of the questionnaire.

Type of activity (function): The type of activity refers to the function (the economic or social goal or purpose) of capital and repair expenditures incurred during the year. It is the service for others that it serves to support and not its internal use.

*If it is not possible to assign a specific activity (function) to an asset or a funding source, these elements should be associated with a comparable unit within the organization. For multifunctional units, it is acceptable to assign the costs to the function that accounts for the largest share of total expenditures.

Examples:

A capital expense for the acquisition of office furniture for a hospital.

The function of this acquisition is hospital services.

A capital expense for the construction of a waste disposal facility at a school for its own use.

The function of this expense is teaching.

Residential Construction:

A building or residential building refers to a building used or intended for residential purposes on a permanent or non-permanent basis. Residential buildings normally provide self-contained bathroom and kitchen units to the occupants of each dwelling.

A building for which the majority of housing units have a shared bathroom and kitchen is classified as non-residential.

Include:

• Capital expenditures incurred during the reporting period for residential construction (contract or by your own employees).
• Residential portion of multipurpose complexes and townsites.

Exclude:

• buildings that have accommodation units without self-contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizens residences) and associated expenditures on services.

Affordable Housing: Include government-subsidized rental housing. Exclude short-term shelters and housing without self contained or exclusive use of bathroom and kitchen facilities and associated expenditures on services (these should be reported in non-residential construction).

Non-Residential Construction:

This group includes non-residential buildings (buildings). A non-residential building or building refers to a construction that is used or intended for non-residential purposes, namely for industrial, commercial or institutional purposes, including the provision of services. Include capital expenditures incurred during the reporting period for non-residential buildings and engineering works (on a contract basis and / or by your own employees) whether for your own use or lease.

A building for which housing units have a shared bathroom and kitchen is classified under this group. Building structures should be classified as an asset according to their main use, unless it is a multipurpose structure in which we would like you to separate the components. The cost of any machinery or equipment that is an integral or integrated part of the structure (elevators, heating equipment, sprinkler systems, environmental control systems, intercom systems, etc.) must be declared as part of the structure this structure and the landscaping and associated parking lots.

Include:

• manufacturing plants, warehouses, office buildings, shopping centres, etc.
• roads, bridges, sewers, electric power lines, underground cables, etc.
• the cost of demolition of buildings, land servicing and site preparation
• leasehold and land improvements
• additions to work in progress
• townsite facilities such as streets, sewers, stores and schools
• buildings that have accommodation units without self-contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizen residences) and associated expenditures on services
• all preconstruction planning and design costs such as engineer and consulting fees and any materials supplied to construction contractors for installation, etc.

Machinery and Equipment

Capital expenditures incurred during the reporting period for machinery and equipment, whether for your own use or for lease or rent to others. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.

Include:

• automobiles, trucks, professional and scientific equipment, office and store furniture and appliances
• computers (hardware only), broadcasting, telecommunications and other information and communication technologies equipment
• motors, generators, transformers
• any capitalized tooling expenses
• acquisitions to work in progress
• progress payments paid out before delivery in the year in which such payments are made
• any balance owing or holdbacks should be reported in the year the cost is incurred.

New Capital Assets: Enter new capital expenditures, including the portion of work in progress for the current year. Include imports of used capital assets as they represent newly acquired assets for the Canadian economy.

Purchase of Used Canadian Assets: Our survey is designed measure the acquisitions of new fixed assets separately from used fixed assets in the Canadian economy as a whole. This is because the acquisition of used assets does not increase the total inventory of fixed assets, it only transfers them within the Canadian economy. Indicate the acquisition of used assets separately in this column.

Renovation, Refurbishment, Refurbishment or Refurbishment, Restoration: Indicate capital expenditures for improvements, renovations, repairs, refurbishments, overhauls, or restoration. Exclude routine repair or maintenance expenses.

Source of funding breakdown

Sources of funding for capital expenditures include grants, donations, credit and venture capital from external sources, as well as internal funding.

Government grants are recognized as unconditional transfer payments received from governments for activities that meet the eligibility criteria of the relevant program.

Government contributions are recognized as conditional transfer payments provided by governments, under which recipients must satisfy specific conditions. These conditions create a present obligation, as the government retains the right to verify how the funds are used and may require repayment if the conditions are not fulfilled.

Cost component of expenditures – internal costs

Value of the work performed by the business on its own account: These expenses include the value of all materials and equipment provided without charge to contractors, all architectural, engineering and consulting fees and those paid for other similar services.

Internal costs of construction or development (such as equipment and labor): which are capitalized in the cost of assets (such as installation by own employees or assembly of fixed assets, personnel systems and software development).

Include all materials and supplies provided free of charge to contractors and all fees for architects, engineers and consultants and services.

Salaries and wages: Indicate the total value of salaries and wages paid to your employees. Wages and salaries are gross earnings before deductions, such as income taxes; they include incentive and vacation pay, but exclude fringe benefits.

Materials and Supplies: Report the total cost of materials and supplies used by your employees and those provided free of charge to contractors for reported expenses.

Other Expenses: Other expenses include, for example, insurance premiums, electricity and telephone costs, and applicable architects, lawyers and engineers fees, if applicable the declared expenditure.

Disposal and sale of fixed assets

Selling price: Indicate the total value of the sale of the fixed assets that you sold or sold, even if you gave them in exchange for a credit for the acquisition or purchase of new fixed assets. When land and buildings are sold together, report separately the sale price of the land, along with other land sales.

Gross book value: This value must represent the total capital expenditures for a property at the time of construction or initial purchase or since that time, including all subsequent capital expenditures for retrofit, expansion, etc. Subsidies should not be subtracted.

Age: Indicate the age of the assets at the time of their disposition.

If you have disposed of or sold similar fixed assets with different working ages, report these separately or combine the data and provide a weighted average age of these assets.

Environmental protection and resource management expenditures

These questions cover the capital and repair expenditures made by this organization in order to prevent, reduce or eliminate pollution and other forms of degradation of the environment while performing your production activity, i.e., within your organization.

Include:

• expenditures that this specific operation incurred for pollution prevention, abatement and control; solid waste management; wastewater management; protection and remediation of soil, groundwater and surface water; protection and restoration of biodiversity and habitat; etc.
• expenditures that this specific operation incurred for pollution prevention and abatement and control
• expenditures made for resource management activities which result in the more efficient use of natural resources, thus safeguarding against their depletion or the use of goods that have been adapted to be significantly less energy or resource intensive than the industry standard.

Exclude:

• expenditures made to improve employee health, workplace safety, and site beautification
• expenses incurred to produce pollution prevention or abatement and control equipment for sale since they are collected elsewhere in Statistics Canada
• expenditures for environment-related research and development since they are collected elsewhere in Statistics Canada.

Drivers and obstacles: Drivers or obstacles to the adoption of new or significantly improved clean technologies, systems or equipment for the establishment.

Required Information

This questionnaire is broken up into 6 sections. Below you will find information on the data required to complete each section of the electronic questionnaire. This guide is meant as a resource so that you may gather the necessary information prior to completing the electronic questionnaire.

1. For the fiscal year, you will need to provide the organization’s total capital and repair expenditures in (CAN$ '000) for the following:

• gross capital expenditures, excluding land
• non-capitalized repair and maintenance expenditures
• land.

As well as providing the total cost of capitalized work in progress (building, other construction, equipment and tools, software) at the end of the reporting period. Note: These capital costs must also be reported as capital expenditures in the year in which they occurred (addition to work in progress for the reporting period).

2. The identification of the functions (the economic or social purpose or purpose) of capital and reparations expenditures incurred during the year and the identification of the assets that were acquired during the year for each function.

For each asset shown, expenses are collected as follows:

1. new acquisitions and additions (including used capital assets imported)
2. acquisitions of used assets (excluding imports)
3. refurbishment and renovations
4. expected useful life (years).

Note: The list of functions and the associated assets is available below under Functions and associated assets.

3. Source of funding for the total capital expenditures by function. The sources of funding requested are the subsidies, grants and contributions received from each level of government, as well as all other sources combined.

1. Grants, subsidies and contributions from municipal, local or regional governments.
2. Grants, subsidies and contributions from provincial or territorial governments.
3. Grants, subsidies and contributions from the federal government.
4. Other external financing sources (e.g., donations, private partners, fundraising).
5. Internal funding (include development charges, property taxes and related taxes, tax-supported debt financing, user fees and statutory appropriations).

4. Non-capitalized repair and maintenance expenditures by function. Report the part of operating costs that are incurred to maintain the intended use of non-residential tangible assets (buildings, machinery, computers, etc.). Capital expenditures are excluded.

5. Identification of internal costs capitalized (work performed by the organization’s own labour force). Breakdown of expenditures on own account work (internal work) by salaries and wages, material and supplies and other charges for:

1. New non-residential construction including renovation and retrofit.
2. Non-capitalized construction repair and maintenance expenses.
3. New machinery and equipment including renovation and retrofit.
4. Non-capitalized machinery and equipment repair and maintenance expenses.
5. Software development capital expenditures.

For the categories above, report internal costs for each:

• salaries and Wages
• materials and Supplies
• other charges.

6. Identification of assets that were disposed of or sold during the year. For each asset, include the selling price if applicable, gross book value (total accumulated cost) and age.

Functions and associated assets

Functions and associated assets

Asset Category	Asset Code
Transportation
Road Transport — Non-Residential Construction
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Highway and road structures, and networks	6231111
Bridges	6231121
Tunnels	6231131
Parking lots and parking garages	6231210
Flood protection infrastructure	6236221
Other transportation infrastructure	6231241
Other infrastructure	6236262
Road Transport — Machinery and Equipment
Medium and heavy-duty trucks	4121100
Materials handling trucks and tractors	3454211
Special-purpose vehicles	4121221
Freight and utility trailers	4121300
Construction machinery and equipment	3321170
Passenger cars, light-duty trucks, vans and SUVs	4110000
Measuring, control and scientific instruments	3631269
Broadcast, studio, alarm and signalling equipment	3621200
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Road Transport — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Public Transit — Non-Residential Construction
Industrial service buildings and depots	6221130
Passenger terminal buildings and airports	6221260
Service stations	6221292
Office and administrative buildings	6221210
Other buildings	6221150
Parking lots and parking garages	6231210
Transit shelters	6241119
Highway and road structures and networks	6231111
Bridges	6231121
Tunnels	6231131
Railway lines and tracks, including light-rail	6231221
Other transportation infrastructure	6231241
Waste disposal facilities	6236231
Other infrastructure	6236262
Public Transit — Machinery and Equipment
Buses	4121211
Special-purpose vehicles	4121221
Locomotives, railway rolling stock, and rapid transit equipment	4411200
Ferries and boats	4411112
Medium and heavy-duty trucks	4121100
Materials handling trucks and tractors	3454211
Other materials handling equipment	3454249
Other transportation equipment	4421259
Navigational and guidance instruments	3621300
Broadcast, studio, alarm and signalling equipment	3621200
Telephone and data communications equipment	3621100
Measuring, control and scientific instruments	3631269
Powered hand tools	3454320
Computers and peripherals	3611100
Office furniture	3911400
Furniture and fixtures, except office furniture	3911600
Passenger cars, light-duty trucks, vans and SUVs	4110000
Other machinery and equipment	9999999
Public Transit — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Other Transport Not elsewhere classified (NEC) — Non-residential construction
Passenger terminal buildings and airports	6221260
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Highway and road structures and networks	6231111
Parking lots and parking garages	6231210
Railway lines and tracks, including light-rail	6231221
Runways	6231231
Bridges	6231121
Tunnels	6231131
Marinas	6231321
Seaports and harbours	6231311
Canals and waterways	6231331
Other marine infrastructure	6231341
Other transportation infrastructure	6231241
Other infrastructure	6236262
Other Transport Not elsewhere classified (NEC) — Machinery and equipment
Aircraft	4211112
Locomotives, railway rolling stock and rapid transit equipment	4411200
Non-military ships, barges and platforms	4411112
Other boats and personal watercraft	4421100
Buses	4121211
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Materials handling trucks and tractors	3454211
Other materials handling equipment	3454249
Navigational and guidance instruments	3621300
Broadcast, studio, alarm and signalling equipment	3621200
Measuring, control and scientific instruments	3631269
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Other Transport Not elsewhere classified (NEC) — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Community amenities and environmental protection
Water Supply — Non-residential construction
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Water filtration and treatment plants	6235112
Water supply infrastructure	6235121
Other infrastructure	6236262
Water Supply — Machinery and equipment
Water treatment equipment	3453311
Filters and strainers for fluids and fluid power systems	3454342
Pumps and compressors	3453200
Boilers, metal tanks, industrial valves and seals	3453159
Measuring, control and scientific instruments	3631269
Broadcast, studio, alarm and signalling equipment	3621200
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Software
Pre-packaged software	4814000
Custom-designed software	6431100
Community amenities not elsewhere classified (NEC) — Residential construction
Other residential buildings	6211199
Community amenities not elsewhere classified (NEC) — Non-residential construction
Office and administrative buildings	6221210
Industrial laboratories, research and development centres	6222311
Industrial service buildings and depots	6221130
Other buildings	6221150
Parking lots and parking garages	6231210
Highway and road structures and networks	6231111
Other infrastructure	6236262
Community amenities not elsewhere classified (NEC) — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Powered hand tools	3454320
Pumps and compressors	3453200
Other transportation equipment	4421259
Medical, dental and personal safety supplies	4751100
Playground, gymnasium, exercise and other athletic equipment	4753100
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Community amenities not elsewhere classified (NEC) — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Storm water management — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other buildings	6221150
Flood protection infrastructure	6236221
Pollution abatement and control	6236261
Highway and road structures and networks	6231111
Other infrastructure	6236262
Storm water management — Machinery and equipment
Filters and strainers for fluids and fluid power systems	3454342
Water treatment equipment	3453311
Pumps and compressors	3453200
Special-purpose vehicles	4121221
Medium and heavy-duty trucks	4121100
Boilers, metal tanks, industrial valves and seals	3453159
Measuring, control and scientific instruments	3631269
Broadcast, studio, alarm and signalling equipment	3621200
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Storm water management — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Waste water management — Non-residential construction
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Sewage and wastewater treatment plants	6235211
Sewage collection and disposal infrastructure	6235221
Flood protection infrastructure	6236221
Pollution abatement and control	6236261
Other infrastructure	6236262
Waste water management — Machinery and equipment
Water treatment equipment	3453311
Filters and strainers for fluids and fluid power systems	3454342
Boilers, metal tanks, industrial valves and seals	3453159
Pumps and compressors	3453200
Measuring, control and scientific instruments	3631269
Medium and heavy-duty trucks	4121100
Special-purpose vehicles	4121221
Broadcast, studio, alarm and signalling equipment	3621200
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Waste water management — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Waste Management — Non-residential construction
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Waste disposal facilities	6236231
Sewage and wastewater treatment plants	6235211
Other sewage infrastructure	6235221
Other infrastructure	6236262
Waste Management — Machinery and equipment
Materials handling trucks and tractors	3454211
Special-purpose vehicles	4121221
Medium and heavy-duty trucks	4121100
Freight and utility trailers	4121300
Other materials handling equipment	3454249
Metalworking machinery	3411100
Other processing equipment	3431100
Heavy-gauge metal containers	3454100
Measuring, control and scientific instruments	3631269
Boilers, metal tanks, industrial valves and seals	3453159
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Waste Management — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Other community amenities and environmental protection — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other buildings	6221150
Water filtration and treatment plants	6235112
Parking lots and parking garages	6231210
Waste disposal facilities	6236231
Highway and road structures and networks	6231111
Site remediation services	7823131
Pollution abatement and control infrastructure	6236261
Other infrastructure	6236262
Other community amenities and environmental protection — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Medium and heavy-duty trucks	4121100
Special-purpose vehicles	4121221
Non-military ships, barges and platforms	4411112
Boats and personal watercraft	4421100
Freight and utility trailers	4121300
Filters and strainers for fluids and fluid power systems	3454342
Measuring, control and scientific instruments	3631269
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Other community amenities and environmental protection — Software
Pre-packaged Software	4814000
Custom-designed software	6431100
Defense, public order and safety
Defense, public order and safety — Non-residential construction
Public security facilities	6221360
Industrial service buildings and depots	6221130
Shelters and other collective dwellings	6221280
Office and administrative buildings	6221210
Schools, colleges, universities and other educational buildings	6221310
Industrial laboratories, research and development centres	6222311
Warehouses	6221230
Other health care buildings, (Not Elsewhere Classified)	6221339
Other buildings	6221150
Parking lots and parking garages	6231210
Runways	6231231
Highway and road structures and networks	6231111
Flood protection infrastructure	6236221
Other sewage infrastructure	6235221
Water supply infrastructure	6235121
Electric power infrastructure	6233131
Other infrastructure	6236262
Defense, public order and safety — Machinery and equipment
Furniture and fixtures, except office furniture	3911600
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Freight and utility trailers	4121300
Non-military Aircraft	4211112
Non-military ships, barges and platforms	4411112
Unmanned aerial vehicles	4211113
Boats and personal watercraft	4421100
Military aircraft	4211111
Military ships	4411111
Military armoured vehicles	4421231
Broadcast, studio, alarm and signalling equipment	3621200
Telephone and data communications equipment	3621100
Medical, dental and personal safety supplies	4751100
Automatic weapons, machine guns, rocket launchers, howitzers, mortars and other weapons	4721111
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Defense, public order and safety — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Hospital services — Non-residential construction
Hospitals	6221350
Other health care buildings, (NEC)	6221339
Nursing home units without exclusive kitchen and bath	6221332
Industrial service buildings and depots	6221130
Restaurants and bars	6221240
Stores and retail outlets	6221220
Office and administrative buildings	6221210
Other buildings	6221150
Parking lots and parking garages	6231210
Outdoor recreational facilities	6236251
Other infrastructure	6236262
Hospital services — Machinery and equipment
Medical and laboratory equipment	3631300
Other medical, dental and personal safety supplies	4751100
Other scientific and technical instruments	3631260
Furniture and fixtures, except office furniture	3911600
Commercial cooking and food-warming equipment	3421121
Commercial and service industry machinery and equipment, (NEC)	3421130
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Broadcast, studio, alarm and signalling equipment	3621200
Boilers, metal tanks, industrial valves and seals	3453159
Heating and cooling equipment	3441100
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Sporting and athletic goods	4753100
Other machinery and equipment	9999999
Hospital services — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Health services — Residential buildings
Nursing home units with exclusive kitchen and bathroom	6211193
Health services — Non-residential construction
Other health care buildings, (NEC)	6221339
Nursing home units without exclusive kitchen and bathroom	6221332
Shelters and other collective dwellings	6221280
Daycare centres	6221380
Industrial laboratories, research and development centres	6222311
Stores and retail outlets	6221220
Passenger terminal buildings and airports	6221260
Office and administrative buildings	6221210
Other buildings	6221150
Parking lots and parking garages	6231210
Other infrastructure	6236262
Health services — Machinery and equipment
Medical and laboratory equipment	3631300
Other medical, dental and personal safety supplies	4751100
Other scientific and technical instruments	3631260
Furniture and fixtures, except office furniture	3911600
Commercial cooking and food-warming equipment	3421121
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Broadcast, studio, alarm and signalling equipment	3621200
Commercial and service industry machinery and equipment, (NEC)	3421130
Telephone and data communications equipment	3621100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Health services — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Housing — Residential buildings
Affordable housing	6211191
Senior housing	6211192
Other residential buildings	6211199
Housing — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other buildings	6221150
Parking lots and parking garages	6231210
Highway and road structures and networks	6231111
Bridges	6231121
Tunnels	6231131
Other infrastructure	6236262
Housing — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Powered hand tools	3454320
Pumps and compressors	3453200
Other transportation equipment	4421259
Medical, dental and personal safety supplies	4751100
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Construction machinery and equipment	3321170
Playground, gymnasium, exercise and other athletic equipment	4753100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Housing — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Other Health and Social Protection — Residential Buildings
Other residential buildings	6211199
Other Health and Social Protection — Non-residential construction
Office and administrative buildings	6221210
Daycare centres	6221380
Shelters and other collective dwellings	6221280
Industrial service buildings and depots	6221130
Other buildings	6221150
Parking lots and parking garages	6231210
Other infrastructure	6236262
Other Health and Social Protection — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Furniture and fixtures	3911600
Computers	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Other Health and Social Protection — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Education, recreation, culture and religion
Education — Residential buildings
Student residence units with exclusive kitchen and bathroom	6211194
Education — Non-residential construction
Schools, colleges, universities and other educational buildings	6221310
Student residence units without exclusive kitchen and bathroom	6222371
Industrial laboratories, research and development centres	6222311
Libraries	6221344
Sports facilities with spectator capacity	6221272
Other indoor recreational facilities	6221273
Restaurants and bars	6221240
Daycare centres	6221380
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other buildings	6221150
Parking lots and parking garages	6231210
Outdoor recreational facilities	6236251
Highway and road structures and networks	6231111
Other infrastructure	6236262
Education — Machinery and equipment
Medical and medical laboratory equipment	3631300
Measuring, control and scientific equipment	3631269
Other scientific and technical instruments	3631260
Furniture and fixtures	3911600
Buses	4121211
Passenger cars, light-duty trucks, vans and SUVs	4110000
Medium and heavy-duty trucks	4121100
Special-purpose vehicles	4121221
Boats and personal watercraft	4421100
Aircraft	4211112
Other transportation equipment	4421259
Navigational and guidance instruments	3621300
Agricultural, lawn and garden machinery and equipment	3311100
Construction machinery and equipment	3321170
Metalworking machinery	3411100
Powered hand tools	3454320
Broadcast, studio, alarm and signalling equipment	3621200
Commercial cooking and food-warming equipment	3421121
Commercial and service equipment (NEC)	3421130
Televisions and other audio and video equipment	3622100
Telephone and data communications equipment	3621100
Playground, gymnasium, exercise and other athletic equipment	4753100
Heating and cooling equipment	3441100
Boilers, metal tanks, industrial valves and seals	3453159
Pumps and compressors	3453200
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Education — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Recreation, culture and religion
Recreation, culture and religion — Non-residential construction
Sports facilities with spectator capacity	6221272
Other Indoor recreational facilities	6221273
Libraries	6221344
Religious centres and memorial sites	6221370
Museums	6221349
Theatres and halls	6221270
Historical sites	6221390
Restaurants and bars	6221240
Marinas	6231321
Industrial service buildings and depots	6221130
Office and administrative buildings	6221210
Other institutional buildings	6221399
Other buildings	6221150
Outdoor recreational facilities	6236251
Parking lots and parking garages	6231210
Other infrastructure	6236262
Recreation, culture and religion — Machinery and equipment
Furniture and fixtures	3911600
Passenger cars, light-duty trucks, vans and SUVs	4110000
Broadcast, studio, alarm and signalling equipment	3621200
Telephone and data communications equipment	3621100
Commercial cooking and food-warming equipment	3421121
Commercial and service industry machinery (NEC)	3421130
Playground, gymnasium, exercise and other athletic equipment	4753100
Computers	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Office furniture	3911400
Other machinery and equipment	9999999
Recreation, culture, and religion — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Electricity and fuel
Electricity — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Industrial laboratories, research and development centres	6222311
Other buildings	6221150
Power transmission networks	6233121
Power distribution networks	6233131
Hydro-power plants	6233113
Wind and solar power plants	6233114
Fossil fuel/steam power plants	6233111
Nuclear power plants	6233112
Other electric power infrastructure	6241119
Highway and road structures and networks	6231111
Pollution abatement and control infrastructure	6236261
Other infrastructure	6236262
Electricity — Machinery and equipment
Power and distribution transformers	3812211
Turbines, turbine generators and turbine generator sets	3452111
Instruments for measuring electricity	3631230
Nuclear reactor steam supply system equipment	3453113
Switchgear, switchboards, relays and industrial control apparatus	3812300
Boilers, metal tanks, industrial valves and seals	3453159
Other scientific and technical instruments	3631260
Engines and mechanical power transmission equipment	3451000
Electric motors and generators	3631100
Telephone and data communications equipment	3621100
Broadcast, studio, alarm and signalling equipment	3621200
Construction machinery and equipment	3321170
Medium and heavy-duty trucks	4121100
Freight and utility trailers	4121300
Passenger cars, light-duty trucks, vans and SUVs	4110000
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Electricity — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Fuel and energy — Non-residential construction
Office and administrative buildings	6221210
Warehouses	6221230
Industrial service buildings and depots	6221130
Other buildings	6221150
Production facilities in oil and gas extraction	6232111
Natural gas processing plants	6232122
Pipelines	6232211
Other oil and gas infrastructure	6232311
Development drilling	6711111
Waste disposal facilities	6236231
Electric power infrastructure	6233131
Highway and road structures and networks	6231111
Other transportation infrastructure	6231241
Parking lots and parking garages	6231210
Other infrastructure	6236262
Fuel and energy — Machinery and equipment
Measuring, control and scientific instruments	3631269
Pumps and compressors	3453200
Electric motors and generators	3631100
Heating and cooling equipment	3441100
Oil and gas field production machinery and equipment	3321160
Computers and peripherals	3611100
Office furniture	3911400
Broadcast, studio, alarm and signalling equipment	3621200
Passenger cars, light-duty trucks, vans and SUVs	4110000
Medium and heavy-duty trucks	4121100
Other machinery and equipment	9999999
Fuel and energy — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Economic, commercial and labour affairs
Tourism — Non-residential construction
Office and administrative buildings	6221210
Historical sites	6221390
Museums	6221349
Industrial service buildings and depots	6221130
Other buildings	6221150
Parking lots and parking garages	6231210
Highway and road structures and networks	6231111
Other infrastructure	6236262
Tourism — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Buses	4121211
Other boats and personal watercraft	4421100
Computers and peripherals	3611100
Office furniture	3911400
Furniture and fixtures	3911600
Other machinery and equipment	9999999
Toursim — Software
Pre-packaged software	4814000
Custom-designed software	6431100
General economic, commercial and labour affairs — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other institutional buildings	6221399
Other buildings	6221150
Parking lots and parking garages	6231210
Other infrastructure	6236262
General economic, commercial and labour affairs — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Aircraft	4211112
Other transportation equipment	4421259
Measuring, control, and scientific instruments	3631269
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
General economic, commercial and labour affairs — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Non-residential construction
Office and administrative buildings	6221210
Farm buildings	6221111
Manufacturing plants	6221121
Industrial service buildings and depots	6221130
Industrial laboratories, research and development centres	6222311
Warehouses	6221230
Other buildings	6221150
Parking lots and parking garages	6231210
Highway and road structures and networks	6231111
Irrigation networks	6236241
Other infrastructure	6236262
Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Aircraft	4211112
Medium and heavy-duty trucks	4121100
Agricultural, lawn and garden machinery and equipment	3311100
Heating and cooling equipment	3441100
Industry-specific manufacturing equipment	3431100
Materials handling equipment	3454249
Measuring, control and scientific instruments	3631269
Other scientific and technical instruments	3631260
Computers and peripherals	3611100
Office furniture	3911400
Other machinery and equipment	9999999
Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Other economic, commercial and labour affairs — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Communication buildings	6222391
Hotels and convention centres	6221250
Stores and retail outlets	6221220
Restaurants and bars	6222341
Warehouses	6221230
Other commercial properties	6222392
Other buildings	6221150
Parking lots and parking garages	6231210
Telecommunications transmission support structures	6234113
Telecommunications transmission cables and lines	6234111
Telecommunications transmission optical fibre cables	6234112
Other infrastructure	6236262
Other economic, commercial and labour affairs — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Special-purpose vehicles	4121221
Medium and heavy-duty trucks	4121100
Freight and utility trailers	4121300
Buses	4121211
Telephone and data communications equipment	3621100
Broadcast, studio, alarm and signalling equipment	3621200
Computers and peripherals	3611100
Office furniture	3911400
Optical and projection equipment, photocopiers and office machines	3421110
Furniture and fixtures	3911600
Commercial cooking and food-warming equipment	3421121
Commercial and service industry machinery and equipment (NEC)	3421130
Measuring, control and scientific instruments	3631269
Space satellites	3621419
Other machinery and equipment	9999999
Other economic, commercial and labour affairs — Software
Pre-packaged software	4814000
Custom-designed software	6431100
General public services
General public services — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other institutional buildings	6221399
Other buildings	6221150
Parking lots and parking garages	6231210
Other infrastructure	6236262
General public services — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Freight and utility trailers	4121300
Other transportation equipment	4421259
Materials handling trucks and tractors	3454211
Agricultural, lawn and garden machinery and equipment	3311100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Office furniture	3911400
Furniture and fixtures	3911600
Other machinery and equipment	9999999
General public services — Software
Pre-packaged software	4814000
Custom-designed software	6431100
Other function: Specified
Other function — Non-residential construction
Office and administrative buildings	6221210
Industrial service buildings and depots	6221130
Other buildings	6221150
Highway and road structures and networks	6231111
Parking lots and parking garages	6231210
Other infrastructure	6236262
Other function — Machinery and equipment
Passenger cars, light-duty trucks, vans and SUVs	4110000
Freight and utility trailers	4121300
Other transportation equipment	4421259
Materials handling trucks and tractors	3454211
Agricultural, lawn and garden machinery and equipment	3311100
Computers and peripherals	3611100
Optical and projection equipment, photocopiers and office machines	3421110
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Office furniture	3911400
Furniture and fixtures	3911600
Other machinery and equipment	9999999
Other function — Software
Pre-packaged Software	4814000
Custom-designed software	6431100