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.

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

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

About the data

Municipal operating costs: Water, waste, recreation and culture (Table 10-10-0173) provides experimental estimates of municipal operating expenses for selected functions of government: water supply, wastewater management, waste management, and cultural and recreational services.

Operating expenses include expenditures directly supporting service delivery, such as spending on personnel and purchases of goods and services associated with planning, monitoring, distribution, operations and maintenance. Interest expenses are excluded from the dataset. Within the Canadian Classification of Functions of Government (CCOFOG) framework, interest expenses are treated separately from the activity that generated them and are therefore not attributed to specific functional areas.

The dataset includes 216 municipalities and regional governments across Canada. Units were selected to provide representation across provinces and territories, reflecting each province and territory's share of Canada's population while prioritizing municipalities with larger populations.

The following table presents the distribution of the 216 municipalities and regional governments by province and territory.

Table 1: Distribution of municipalities or regional governments in table 10-10-0173, by region.

Province	Units by province (number)
10 - Newfoundland and Labrador	3
11 - Prince Edward Island	2
12 - Nova Scotia	6
13 - New Brunswick	4
24 - Quebec	44
35 - Ontario	87
46 - Manitoba	7
47 - Saskatchewan	7
48 - Alberta	24
59 - British Columbia	28
60 - Yukon	2
61 - Northwest Territories	1
62 - Nunavut	1

Data sources and methods

Data were derived primarily from Statistics Canada's Canadian Government Finance Statistics (CGFS) database. The CGFS database integrates municipal financial information obtained from financial information returns (FIRs), provincial or territorial Departments of Municipal Affairs, annual reports and other administrative financial reports. Additional municipal financial statements were used to supplement and validate the available information.

Financial data were evaluated to determine whether reporting for the selected functions of government was complete, partial, or missing. Where detailed information was available, expenditures were reviewed for coherence and alignment with CCOFOG classifications.

Where functional details were not available, broader reported expenditures were allocated across CCOFOG categories using per capita expenditure patterns observed among municipalities with similar characteristics. Additional financial statements were incorporated where available to address data gaps.

Municipalities were grouped into three categories: regional municipalities, sub-regional municipalities and stand-alone municipalities. This classification reflects differences in administrative responsibilities across municipal governance structures.

Per capita expenditure estimates were calculated using the population of each municipality for the relevant reference year and were compared across municipalities and provinces to assess coherence.

Error detection and validation

Validation procedures were applied to assess the coherence and comparability of the estimates. Per capita expenditure levels were examined across municipalities and within provinces and territories to identify unusual values or inconsistencies.

Aggregated expenditure estimates by CCOFOG category were also compared with reported financial data to verify that adjustments applied during the estimation process remained consistent with available information.

Limitations

The distribution of municipalities included in the dataset reflects population size and the number of municipalities within each province and territory. As a result, the dataset is heavily weighted toward larger provinces, particularly Ontario.

Municipal governance structures differ across Canada. Regional municipalities may deliver services on behalf of lower-tier municipalities, while stand-alone municipalities provide services independently. Differences in administrative responsibilities and accounting practices may affect how expenditures are reported and classified.

Some municipalities, particularly in northern and remote regions, rely partially or entirely on private sector providers for certain services, which may influence reported municipal operating expenditures.

Finally, the services included in the dataset differ in their policy obligations. Water, wastewater and waste management services are typically mandatory municipal responsibilities, while cultural and recreational services are discretionary. As a result, greater variation in expenditure levels may be observed for discretionary services.

Note to readers

This content was created with the assistance of a generative artificial intelligence (AI) tool and refined and verified by Statistics Canada experts. To learn more about how we use AI responsibly, please visit the Trust Centre.

Consultative engagement objectives

The Census of Environment (CoE) provides a comprehensive picture of the complex relationships between ecosystems, the economy, society, and human well-being. This information helps Canadians make informed decisions about ecosystems and natural capital.

The Census of Environment data portal aims to make all CoE products and information available in a single, easily accessible location. Data tables, infographics, analytical articles, spatial information products, and other resources are made available on the portal shortly after their release.

Prior to the launch of the data portal in March 2024, usability testing of the initial version was completed.

The primary objectives of this consultative engagement activity were to:

• ensure the portal met the needs of stakeholders;
• ensure the portal was user-friendly and intuitive; and
• gather feedback on the CoE portal's features to inform improvements to its layout and content.

Consultative engagement methods

The engagement team conducted virtual one-on-one sessions with 12 individuals between October 23, 2023, and November 10, 2023. Participants were asked about their overall impressions, ease of navigation, visual appeal, and the layout and content of each portal section (About, Topics, Data, Reference, and Main Page). Feedback on what users liked, disliked, and recommended changes—including additions or deletions—was collected.

Participants were also asked to complete specific tasks, such as locating a particular data point, finding and downloading a spatial file, or identifying a specific article. These exercises helped assess the portal's usability and navigability.

Results

Five key takeaways emerged from the consultation process:

1. Respondents had a positive overall impression of the portal.
2. Language should be plain and used consistently throughout the portal.
3. Each section should include clear descriptions to help users understand what information is available.
4. The most useful products for participants were dynamic interactive maps and data tables.
5. Some users had trouble locating the data they needed.

Statistics Canada thanks all participants for their contributions to this consultative engagement initiative. Many of their recommendations were incorporated prior to the portal's launch, and others will be implemented over time as priorities and resources allow.