| Month | |
|---|---|
| 202602 | |
| Geography | % |
| Canada | 0.7 |
| Newfoundland and Labrador | 1.7 |
| Prince Edward Island | 1.0 |
| Nova Scotia | 1.5 |
| New Brunswick | 1.3 |
| Quebec | 1.4 |
| Ontario | 1.5 |
| Manitoba | 2.3 |
| Saskatchewan | 2.6 |
| Alberta | 0.9 |
| British Columbia | 1.5 |
| Yukon Territory | 1.0 |
| Northwest Territories | 1.9 |
| Nunavut | 2.4 |
Integrated Business Statistics Program (IBSP)
This guide is designed to assist you as you complete the 2025 Annual Civil Aviation Survey - Level II. 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.
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:
Here are other examples of fiscal periods that fall within the required dates:
This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).
1. Legal name and Operating name
Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
Modifications to the legal name should only be done to correct a spelling error or typo.
To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.
2. Designated contact person
Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.
3. Current operational status
Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.
4. Main activity
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.
The 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.
Financial assets
Current assets
Include:
All other financial assets – (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - property and equipment – (Include capital leases.)
Include:
Accumulated depreciation and amortization - property and equipment
Include:
Non-operating property and equipment – (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Liabilities and capital
Current liabilities
Include:
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities – (Include capital leases.)
Include:
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
Shareholders' equity
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
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 – TP 4711)
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, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.
Landing fees
Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.
All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expenses
The sum of the previous seven expense items.
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
The sum of the previous four expense items.
Operating expenses - In-flight services
Employee wages, salaries and benefits
Include:
Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
The sum of the previous four expense items.
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Include:
Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
The sum of the previous three expense items.
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
Include:
All other promotion and sales expenses
Include:
Total promotion and sales expenses
The sum of the previous two expense items.
Operating expenses - Depreciation
Depreciation - flight equipment
Include:
All other depreciation
Include:
Total depreciation
The sum of the previous two expense items.
Operating expenses - All other expenses
Include general administration.
Employee wages, salaries and benefits
Include:
Exclude all amounts reported in the previous six wages, salaries and benefits categories.
All other expenses
Include:
Total other expenses
The sum of the previous two expense items.
Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses – calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.
Employment
Average number of employees
Refer to the average number of people employed for each of the six categories of personnel.
Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
Revenue or expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
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:
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.
Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.
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.
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.
To reduce the response burden, Statistics Canada has entered into data sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.
For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon.
The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, 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 infostats or by fax at 1-514-496-4879.
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 New Brunswick Department of Environment and Local Government and Fisheries and Oceans Canada.
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.
In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.
In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.
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.
2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.
Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.
3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.
4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.
Note: The described activity was assigned using the North American Industry Classification System (NAICS).
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.
The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.
The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.
The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.
Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.
The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.
Description and examples
5. You indicated that is not the current main activity.
Was this business or organization's main activity ever classified as: ?
6. Search and select the industry classification code that best corresponds to this business or organization's main activity.
Select this business or organization's activity sector (optional)
1. What are the start and end dates of this business's or organization's most recently completed fiscal year?
For this survey, the end date should fall between April 1, 2024 and March 31, 2026.
Here are twelve common fiscal periods that fall within the targeted dates:
Here are other examples of fiscal periods that fall within the required dates:
2. What is the reason the reporting period does not cover a full year?
Select all that apply.
1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Notes:
Please report all amounts in thousands of Canadian dollars.
Revenue
a. Sales of goods and services (e.g., fees, admissions, services revenue)
Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include sales of finfish, molluscs, aquaculture services, aquaculture by-products, seed, sales of goods purchased for resale and consulting revenue.
Exclude:
b. Rental and leasing
Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, et cetera.
c. Commissions
Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies - compensation could also be reported under this item (e.g., compensation for collecting sales tax)
d. Subsidies (government assistance to offset certain eligible current expenses or to supplement current revenue)
Include:
e. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
f. Dividends
Include:
Exclude equity income from investments in subsidiaries or affiliates.
g. Interest
Include:
Exclude equity income from investments in subsidiaries or affiliates.
h. Other revenue - specify
Include amounts not included in questions a. to g.
Total revenue
The sum of questions a. to h.
| CAN$ '000 | |
|---|---|
| a. Sales of goods and services Include sales of finfish, molluscs, aquaculture services, aquaculture by-products, seed, sales of goods purchased for resale and consulting revenue. |
|
| b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a. | |
| c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a. | |
| d. Subsidies (government assistance to offset certain eligible current expenses or to supplement current revenue) Include grants, donations, fundraising and sponsorships. | |
| e. Royalties, rights, licensing and franchise fees | |
| f. Dividends | |
| g. Interest | |
| h. Other Include intracompany transfers. Specify all other revenue: | |
| Total revenue |
1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Notes:
Please report all amounts in thousands of Canadian dollars.
Expenses
a. Purchases
Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
Include: feed, therapeutants, purchases of fish e.g., live fish, mollusc seed, spat and live larvae for grow-out or processing and purchases of goods for resale
b. Employment costs and expenses (for all employees who were issued a T4)
b1. Salaries, wages and commissions
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - statement of remuneration paid) before deductions for this reporting period.
Include:
Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).
b2. Employee benefits
Include contributions to:
c. Subcontracts
Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include:
d. Research and development fees
Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
e. Professional and business fees
Include:
Exclude service fees paid to head office (report at Other).
f. Utilities
Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
Include:
Exclude:
g. Office and computer-related expenses
Include:
Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other communication).
h. Telephone, Internet and other telecommunication
Include:
i. Business taxes, licenses and permits
Include:
j. Royalties, franchise fees and memberships
Include:
Exclude Crown royalties.
k. Crown charges
Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
Include:
l. Rental and leasing
Include:
m. Repair and maintenance
Include:
n. Amortization and depreciation
Include:
o. Insurance
Insurance recovery income must be deducted from insurance expenses.
Include:
p. Advertising, marketing, promotion, meals and entertainment
Include:
q. Travel, meetings and conventions
Include:
r. Financial services
Include:
Exclude interest expenses (report at Interest expense).
s. Interest expense
Report the cost of servicing your company's debt.
Include:
t. Other non-production-related costs and expenses
Include:
u. All other costs and expenses (including intracompany expenses)
Include:
Total expenses
The sum of questions a. to u.
| CAN$ '000 | |
|---|---|
| a. Purchases Include feed, therapeutants, purchases of fish e.g., live fish, mollusc seed, spat and live larvae for grow-out or processing and purchases of goods for resale. Exclude change in inventories. |
|
| b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c. |
|
| b1. Salaries, wages and commissions | |
| b2. Employee benefits | |
| c. Subcontracts Include commissions to non-employees. Exclude research and development. |
|
| d. Research and development fees. Exclude in-house research and development. |
|
| e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees |
|
| f. Utilities e.g., electricity, water, gas |
|
| g. Office and computer related expenses e.g., office supplies, postage, computer upgrades |
|
| h. Telephone, Internet and other telecommunication | |
| i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes |
|
| j. Royalties, franchise fees and memberships Exclude Crown royalties. |
|
| k. Crown charges (for logging, mining and energy industries only) |
|
| l. Rental and leasing Include land buildings, equipment, vehicles. |
|
| m. Repair and maintenance Include buildings, equipment, vehicles. |
|
| n. Amortization and depreciation | |
| o. Insurance | |
| p. Advertising, marketing, promotion, meals and entertainment | |
| q. Travel, meetings and conventions | |
| r. Financial services e.g., bank charges, transaction fees |
|
| s. Interest expense | |
| t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down. |
|
| u. All other costs and expenses Include intracompany expenses, management fees, transportation, shipping, warehousing, storage, postage and courier, processing services and veterinary fees. Specify all other costs and expenses: |
|
| Total expenses |
1. What were this business's sales for each of the following goods and services?
Notes:
Include all sales within or outside Canada recorded in your accounts for sales to other businesses and for transfers to other units of your business.
Exclude GST/HST, PST and QST.
Sales
Sales should be reported net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances and charges for outward transportation by common or contract carriers. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.
a. to f. Production of finfish (hatchery or grow-out)
This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.
Finfish production is reported as gutted head-on and the value is based on a farm-gate value.
Exclude establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.
g. to j. Production of shellfish (seed or grow-out)
This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.
Shellfish is reported as whole, and the value is based on a farm-gate value.
Exclude establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.
l. Sales of goods purchased for resale
Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.
| CAN$ '000 | |
|---|---|
| a. Whole fish dressed, fresh or chilled Exclude fillets. | |
| b. Fish eggs and live fish for grow-out | |
| c. Whole fish live Exclude fish sold for grow-out. |
|
| d. Whole fish dressed and frozen Exclude frozen fillets. |
|
| e. Fish fillets, fresh or frozen and other fish meat | |
| f. Fish, dried, smoked or in brine | |
| g. Oysters | |
| h. Mussels | |
| i. Clams | |
| j. Scallops | |
| k. Aquaculture services | |
| l. Sales of goods purchased for resale (in the same condition as purchased) | |
| m. Consulting revenue | |
| Other e.g., other molluscs, aquaculture by-products, seed Sales of all other goods and services produced: |
|
| Total sales of goods and services |
2. What were this business's expenses for each of the following goods and services?
Notes:
Include all expenses within or outside Canada recorded by this business unit.
Exclude GST/HST, PST and QST.
Materials, components and supply expenses
Exclude capital expenditures.
g. Management fees or any other service fees paid to head office and other business support units
Management fees or any other service fees paid to head office (e.g., legal fees, advertising fees, insurance) and other business support units (e.g., warehouses, sales centres, trucking facilities).
h. to j. Purchased service expenses
Purchased service expenses are services purchased from external businesses (e.g., third parties). Exclude purchased services that have been reported at question g. (management fees or any other service fees paid to head office and other business support units).
h. Transportation, shipping (contracted out), warehousing, storage, postage and courier
Report transportation and storage costs/expenses if they can be reported separately from purchases.
Include:
i. Processing services
Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting or shelling.
| CAN$ '000 | |
|---|---|
| a. Feed | |
| b. Therapeutants e.g., pesticides, drugs, vaccinations | |
| c. Purchases of fish e.g., live fish, mollusc seed, spat and live larvae for grow-out | |
| d. Purchases of fish e.g., live fish, mollusc seed, spat and live larvae for processing | |
| e. Purchases of goods for resale (in the same condition as purchased) | |
| f. Other Specify all other purchases: | |
| g. Management fees or any other service fees paid to head office and other business support units e.g., legal, advertising, insurance, warehouses, sales centres, trucking facilities | |
| h. Transportation, shipping (contracted out), warehousing, storage, postage and courier | |
| i. Processing services e.g., gutting, cleaning, slitting, shelling of product by another farm | |
| j. Veterinary fees |
3. What were this business's inventories for each of the following goods?
Notes:
Include inventory owned by this business unit within or outside Canada (including inventory held at any warehouse, selling outlet, in transit or on consignment).
Exclude inventory held on consignment for others.
| Value of opening inventory CAN$ '000 | Value of closing inventory CAN$ '000 | |
|---|---|---|
| a. Raw materials e.g., feed | ||
| b. Goods in process e.g., in pools, pens, on beaches and on grow-out sites | ||
| c. Finished products e.g., finfish, molluscs and crustacea ready for market | ||
| d. Goods purchased for resale (in the same condition as purchased) | ||
| Value of total inventory |
Include full-time, part-time and temporary employees and employees absent with pay.
Exclude contract workers who are not part of your payroll.
Number:
1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.
Select all that apply.
2. Statistics Canada may need to contact the person who completed this questionnaire for further information.
Is Provided Given Names, Provided Family Name the best person to contact?
Who is the best person to contact about this questionnaire?
3. How long did it take to complete this questionnaire?
Include the time spent gathering the necessary information.
4. Do you have any comments about this questionnaire?
In May 2026, questions measuring the Labour Market Indicators were added to the Labour Force Survey as a supplement.
Questionnaire flow within the collection application is controlled dynamically based on responses provided throughout the survey. Therefore, some respondents will not receive all questions, and there is a small chance that some households will not receive any questions at all. This is based on their answers to certain LFS questions.
ENTRY_Q01 / EQ 1 - From the following list, please select the household member that will be completing this questionnaire on behalf of the entire household.
WFH_Q01 / EQ 2 - At the present time, in which of the following locations do you usually work as part of your main job or business?
WFH_Q03 / EQ 3 - Among those locations, where do you usually work the most hours?
CCOMM_Q01 / EQ 4 - What modes of commuting do you usually use to get to work [when working outside the home]?
CCOMM_Q02 / EQ 5 - What main mode of commuting do you usually use to get to work [when working outside the home]?
CCOMM_Q03 / EQ 6 - How many workers, including yourself, usually ride in this car, truck or van to work?
Would you say:
CCOMM_Q04 / EQ 7 - How many minutes does your trip to work usually last?
Number of minutes
WRK_Q01 / EQ8 - On which of the following days do you usually go to your worksite in your main job or business?
WFH_Q02 / EQ 9 - Last week, what proportion of your work hours did you work at home as part of your main job or business?
Would you say:
Integrated Business Statistics Program (IBSP)
This guide is designed to assist you as you complete the 2025 Annual Civil Aviation Survey - Level I. 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
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:
Here are other examples of fiscal periods that fall within the required dates:
This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).
1. Legal name and Operating name
Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
Modifications to the legal name should only be done to correct a spelling error or typo.
To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.
2. Designated contact person
Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.
3. Current operational status
Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.
4. Main activity
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.
The 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.
Financial assets
Current assets
Include:
All other financial assets – (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - flight equipment – (Include capital leases.)
Include:
Accumulated depreciation and amortization - flight equipment
Include:
Operating - ground property and equipment – (Include capital leases.)
Include:
Accumulated depreciation and amortization - ground property and equipment
Include:
Non-operating property and equipment – (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Liabilities and capital
Current liabilities
Include:
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities – (Include capital leases.)
Include:
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
Shareholders' equity
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
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 – TP 4711)
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, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.
Landing fees
Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.
All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expenses
The sum of the previous seven expense items.
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
The sum of the previous four expense items.
Operating expenses - In-flight services
Employee wages, salaries and benefits
Include:
Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
The sum of the previous four expense items.
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Include:
Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
The sum of the previous three expense items.
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
Include:
All other promotion and sales expenses
Include:
Total promotion and sales expenses
The sum of the previous two expense items.
Operating expenses - Depreciation
Depreciation - flight equipment
Include:
All other depreciation
Include:
Total depreciation
The sum of the previous two expense items.
Operating expenses - All other expenses
Include general administration.
Employee wages, salaries and benefits
Include:
Exclude all amounts reported in the previous six wages, salaries and benefits categories.
All other expenses
Include:
Total other expenses
The sum of the previous two expense items.
Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses – calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.
Employment
Average number of employees
Refer to the average number of people employed for each of the six categories of personnel.
Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
Revenue or expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
Integrated Business Statistics Program (IBSP)
This guide is designed to assist you as you complete the 2025 Annual Civil Aviation Survey - Level III. 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.
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:
Here are other examples of fiscal periods that fall within the required dates:
This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).
1. Legal name and Operating name
Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
Modifications to the legal name should only be done to correct a spelling error or typo.
To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.
2. Designated contact person
Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.
3. Current operational status
Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.
4. Main activity
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.
The 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.
Financial assets
Current assets
Include:
All other financial assets – (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - property and equipment – (Include capital leases.)
Include:
Accumulated depreciation and amortization - property and equipment
Include:
Non-operating property and equipment – (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Liabilities and capital
Current liabilities
Include:
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities – (Include capital leases.)
Include:
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
Shareholders' equity
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
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 – TP 4711)
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, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight - related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
Operating expenses
Maintenance - ground property and equipment
Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
Aircraft operations
Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.
Include:
Maintenance - flight equipment
Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
General administration
Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
Include:
Depreciation
Include:
All other expenses
Include any and all miscellaneous operating expenses not reported elsewhere.
Total operating expenses
The sum of the previous six expense items.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses – calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. . If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Gasoline consumed
Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous three items.
Employment
Average number of employees
Refers to the average number of people employed for each of the six categories of personnel.
Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
Revenue and expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
Scheduled services - operating statistics
Include fixed wing and helicopter services.
Sector of operation
Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.
Domestic
Includes operations between points in Canada.
Transborder (Canada-US)
Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).
Other international
Includes all other operations (including between points outside of Canada).
Data reported must include both fixed wing and helicopter services, where:
Fixed wing
Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.
Helicopter
Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Enplaned passengers
Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
1Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.
Let's take an example with two flight stages, where:
Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805
Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288
The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.
Hours flown
Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.
Enplaned goods
Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.
Conversion factor
To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.
Goods tonne-kilometres
Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.
Let's take an example with two flight stages, where:
Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805
Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288
The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.
Scheduled services - revenue
Include fixed wing and helicopter services.
Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
Charter services - 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 – TP 4711)
Enplaned passengers
Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
1Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.
Let's take an example with two flight stages, where:
Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805
Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288
The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.
Hours flown
Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.
Enplaned goods
Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.
Conversion factor
To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.
Goods tonne-kilometres
Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.
Let's take an example with two flight stages, where:
Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805
Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288
The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6,080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5,280 feet) into kilometres (km), multiply by 1.609344.
Charter services - revenue
Include fixed wing and helicopter services.
Passenger revenue
Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
The survey will collect financial data from the Canadian Level I and Level II air carriers as well as financial and operational data from the Canadian Level III air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.
Your information may also be used by Statistics Canada for other statistical and research purposes.
Your participation in this survey is required under the authority of the Statistics Act.
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 response 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 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 uses the data.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. For this survey, there are Section 12 agreements with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency.
Under Section 12, you may refuse to share your information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, 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 infostats or by fax at 1-514-496-4879.
Note that there is no right of refusal with respect to sharing of data with Transport Canada. Transport Canada has the legislative authority to collect this information on a mandatory basis pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations. Transport Canada will use the information obtained in accordance with the provisions of its Act and Regulations.
1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.
Note: Legal name should only be modified 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.
2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if 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.
3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.
4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.
Note: The described activity was assigned using the North American Industry Classification System (NAICS).
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The 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
Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development
5. You indicated that (activity) is not the current main activity. Was this business or organization's main activity ever classified as: (activity)?
1. What are the start and end dates of this business's or organization's most recently completed fiscal year?
For this survey, the end date should fall between April 1, 2024 and March 31, 2025.
Here are twelve common fiscal periods that fall within the targeted dates:
Here are other examples of fiscal periods that fall within the required dates:
Fiscal year-end date:
2. What is the reason the reporting period does not cover a full year?
Select all that apply.
1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
Report all amounts in thousands of Canadian dollars.
Financial assets
Current assets
Include:
All other financial assets – (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - property and equipment – (Include capital leases.)
Include:
Accumulated depreciation and amortization - property and equipment
Include:
Non-operating property and equipment – (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Liabilities and capital
Current liabilities
Include:
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities – (Include capital leases.)
Include:
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
Shareholders' equity
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
| For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities? | CAN$ '000 |
|---|---|
| Financial assets | |
| a. Current assets | |
| b. All other financial assets Include investments and special funds. |
|
| Property and equipment | |
| a. Operating - property and equipment Include capital leases. |
|
| b. Less accumulated depreciation and amortization | |
| c. Non-operating property and equipment Include capital leases. |
|
| d. Less accumulated depreciation and amortization | |
| e. All other assets | |
| Total assets | |
| Liabilities and capital | |
| a. Current liabilities | |
| b. Advances from associated companies and/or shareholders | |
| c. Long-term debt and other non-current liabilities Include capital leases. |
|
| d. Deferred incomes taxes | |
| e. All other liabilities | |
| Shareholders' equity | |
| a. Capital stock | |
| b. Retained earnings | |
| c. All other items | |
| Total liabilities and capital |
1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
Report all amounts in thousands of Canadian dollars.
Operating revenue
Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (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. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)
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, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue? | CAN$ '000 |
|---|---|
| Operating revenue | |
| a. Scheduled services - passenger revenue Include revenue from fees such as baggage, fuel, seat selection, etc. |
|
| b. Scheduled services - goods revenue | |
| c. Charter services - passenger revenue | |
| d. Charter services - goods revenue | |
| e. All other flight - related revenue Include revenue from flying services such as flying training, recreational flying, etc. |
|
| f. All other revenue Include subsidies and revenue earned from all other sources. |
|
| Total operating revenue |
2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
Report all amounts in thousands of Canadian dollars.
Operating expenses
Maintenance - ground property and equipment
Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
Aircraft operations
Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.
Include:
Maintenance - flight equipment
Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.
General administration
Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
Include:
Depreciation
Include:
All other expenses
Include all miscellaneous operating expenses not reported elsewhere.
Total operating expenses
The sum of the previous six expense items.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses? | CAN$ '000 |
|---|---|
| Operating expenses | |
| a. Maintenance - ground property and equipment | |
| b. Aircraft operations | |
| c. Maintenance - flight equipment | |
| d. General administration Include expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration. |
|
| e. Depreciation Include provisions for the depreciation of ground property and equipment (including flight equipment), etc. |
|
| f. All other expenses | |
| Total operating expenses |
3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
Report all amounts in thousands of Canadian dollars.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses - calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income? | CAN$ '000 |
|---|---|
| Operating income | |
| a. Net operating income (a loss should be a negative number) Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount]. |
|
| Non-operating income/expenses | |
| a. Interest and discount income | |
| b. Interest expenses | |
| c. All other net non-operating income (enter a negative number for a loss) | |
| Net non-operating income (a loss should be a negative number) | |
| d. Provision for income taxes | |
| Net income (a loss should be a negative number) |
4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Gasoline consumed
Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous three items.
| For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption. | Quantity - Litres (L) |
Expenses CAN$ '000 |
|---|---|---|
| Fuel and oil consumed | ||
| a. Turbo fuel consumed (litres) Include fuel used in both turboprop and jet aircraft. |
||
| b. Gasoline consumed (litres) | ||
| c. All other fuel and oil consumed (litres) | ||
| Total fuel and oil consumed (litres) |
5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
Average number of employees
Refers to the average number of people employed for each of the six categories of personnel.
Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
| For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment. | Average number of employees | Wages and salaries expenses CAN$ '000 |
|---|---|---|
| Employment | ||
| a. Pilots and co-pilots | ||
| b. Other flight personnel Include flight engineers, navigators, flight attendants, etc. |
||
| c. General management and administration employees | ||
| d. Maintenance personnel | ||
| e. Aircraft and traffic servicing personnel Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc. |
||
| f. All other employees Include air ambulance attendants, accountants, purchasing personnel, etc. |
||
| Total employees |
6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
Revenue and expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
| For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation. | Passenger revenue CAN$ '000 |
Goods revenue CAN$ '000 |
Employee wages and salaries CAN$ '000 |
|---|---|---|---|
| Area of operation | |||
| a. Newfoundland and Labrador | |||
| b. Prince Edward Island | |||
| c. Nova Scotia | |||
| d. New Brunswick | |||
| e. Quebec | |||
| f. Ontario | |||
| g. Manitoba | |||
| h. Saskatchewan | |||
| i. Alberta | |||
| j. British Columbia | |||
| k. Yukon | |||
| l. Northwest Territories | |||
| m. Nunavut | |||
| n. Outside Canada | |||
| Total |
1. For the calendar year ending in December YYYY, please provide the details of this business's scheduled services by sector of operation.
Scheduled services - operating statistics
Include fixed wing and helicopter services.
Sector of operation
Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.
Domestic
Includes operations between points in Canada.
Transborder (Canada-US)
Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).
Other international
Includes all other operations (including between points outside of Canada).
Data reported must include both fixed wing and helicopter services, where:
Fixed wing
Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.
Helicopter
Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Enplaned passengers
Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.
Let's take an example with two flight stages, where:
Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805
Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288
The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.
Hours flown
Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.
Enplaned goods
Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.
Conversion factor
To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.
Goods tonne-kilometres
Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.
Let's take an example with two flight stages, where:
Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805
Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288
The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.
| For the calendar year ending in December YYYY, please provide the details of this business's scheduled services by sector of operation. | Domestic | Transborder (Canada-US) |
Other international |
Total |
|---|---|---|---|---|
| Scheduled services - operating statistics Include fixed wing and helicopter services. |
||||
| a. Number of enplaned passengers | ||||
| b. Number of passenger-kilometres | ||||
| c. Number of hours flown | ||||
| d. Enplaned goods (kilograms) | ||||
| e. Goods tonne-kilometres (tonne-kilometres) |
2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services?
Report all amounts in thousands of Canadian dollars.
Scheduled services - revenue
Include fixed wing and helicopter services.
Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
| For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services? | Domestic CAN$ '000 | Transborder (Canada-US) CAN$ '000 |
Other international CAN$ '000 |
Total CAN$ '000 |
|---|---|---|---|---|
| Scheduled services - revenue Include fixed wing and helicopter services. |
||||
| a. Passenger revenue | ||||
| b. Goods revenue |
1. For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation.
Charter services - operating statistics
Include fixed wing and helicopter services.
Sector of operation
Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.
Domestic
Includes operations between points in Canada.
Transborder (Canada-US)
Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).
Other international
Includes all other operations (including between points outside of Canada).
Data reported must include both fixed wing and helicopter services, where:
Fixed wing
Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.
Helicopter
Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.
Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (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. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)
Enplaned passengers
Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.
1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.
Passenger-kilometres
Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.
Let's take an example with two flight stages, where:
Flight stage A to B
Number of passengers = 5
Distance between points (km) = 161
Passenger-kilometres = 805
Flight stage B to C
Number of passengers = 4
Distance between points (km) = 322
Passenger-kilometres = 1,288
The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.
Hours flown
Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.
Enplaned goods
Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.
Conversion factor
To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.
Goods tonne-kilometres
Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.
Let's take an example with two flight stages, where:
Flight stage A to B
Tonnes of goods = 5
Distance between points (km) = 161
Goods tonne-kilometres = 805
Flight stage B to C
Tonnes of goods = 4
Distance between points (km) = 322
Goods tonne-kilometres = 1,288
The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.
Conversion factor
To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.
| For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation. | Domestic | Transborder (Canada-US) |
Other international |
Total |
|---|---|---|---|---|
| Charter services - operating statistics Include fixed wing and helicopter services. |
||||
| a. Number of enplaned passengers | ||||
| b. Number of passenger-kilometres | ||||
| c. Number of hours flown | ||||
| d. Enplaned goods (kilograms) | ||||
| e. Goods tonne-kilometres (tonne-kilometres) |
2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services?
Report all amounts in thousands of Canadian dollars.
Charter services - revenue
Include fixed wing and helicopter services.
Passenger revenue
Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
| For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services? | Domestic CAN$ '000 | Transborder (Canada-US) CAN$ '000 |
Other international CAN$ '000 |
Total CAN$ '000 |
|---|---|---|---|---|
| Charter services - revenue Include fixed wing and helicopter services. |
||||
| a. Passenger revenue | ||||
| b. Goods revenue |
3. 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.
4. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is ([Provided Given Names]), ([Provided Family Name]) the best person to contact?
Who is the best person to contact about this questionnaire?
5. How long did it take to complete this questionnaire?
Include the time spent gathering the necessary information.
6. Do you have any comments about this questionnaire?
Enter your comments
The survey will collect financial data from the Canadian Level I and Level II air carriers as well as financial and operational data from the Canadian Level III air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.
Your information may also be used by Statistics Canada for other statistical and research purposes.
Your participation in this survey is required under the authority of the Statistics Act.
Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.
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.
To enhance the data from this survey and to reduce the response burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.
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 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. For this survey, there are Section 12 agreements with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency.
Under Section 12 you may refuse to share your information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, 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 infostats or by fax at 1-514-496-4879.
Note that there is no right of refusal with respect to sharing of data with Transport Canada. Transport Canada has the legislative authority to collect this information on a mandatory basis pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations. Transport Canada will use the information obtained in accordance with the provisions of its Act and Regulations.
1. Verify or provide the business or organization's legal and operating name, and correct information if needed.
Note: Legal name should only be modified 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 which is different from the legal name, is a name the business or organization is commonly known as for day-to-day activities, and which is used to advertise and promote itself. The operating name is synonymous with trade name.
Legal name:
Operating name (if applicable):
2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if 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.
3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.
4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.
Note: The described activity was assigned using the North American Industry Classification System (NAICS).
This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The 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
5. You indicated that (activity) is not the current main activity.
Was this business or organization's main activity ever classified as: (activity)?
1. What are the start and end dates of this business's or organization's most recently completed fiscal year?
For this survey, the end date should fall between April 1, 2024 and March 31, 2025.
Here are twelve common fiscal periods that fall within the targeted dates:
Here are other examples of fiscal periods that fall within the required dates:
Fiscal year-end date:
2. What is the reason the reporting period does not cover a full year?
Select all that apply.
1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
Report all amounts in thousands of Canadian dollars.
Current assets
Include:
All other financial assets - (Include investments and special funds.)
Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.
Property and equipment
Operating - property and equipment - (Include capital leases.)
Include:
Accumulated depreciation and amortization - property and equipment
Include:
Non-operating property and equipment - (Include capital leases.)
Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.
Accumulated depreciation and amortization - non-operating property and equipment
Include accumulated depreciation and amortization of the non-operating property and equipment.
All other assets
Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.
Total assets
The sum of the assets above less the accumulated depreciation and amortization.
Current liabilities
Include:
Advances from associated companies and/or shareholders
Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.
Long-term debt and other non-current liabilities - (Include capital leases.)
Include:
Deferred income taxes
Include taxes that will be owed on income, but that have not yet been assessed.
All other liabilities
Include:
Capital stock
Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.
Retained earnings
Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.
All other items
Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).
Total liabilities and capital
The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.
| For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities? Report all amounts in thousands of Canadian dollars |
CAN$ '000 |
|---|---|
| Financial assets | |
| a. Current assets | |
| b. All other financial assets Include investments and special funds. |
|
| Property and equipment | |
| a. Operating - property and equipment Include capital leases. |
|
| b. Less accumulated depreciation and amortization | |
| c. Non-operating property and equipment Include capital leases. |
|
| d. Less accumulated depreciation and amortization | |
| e. All other assets | |
| Total assets | |
| Liabilities and capital | |
| a. Current liabilities | |
| b. Advances from associated companies and/or shareholders | |
| c. Long-term debt and other non-current liabilities Include capital leases. |
|
| d. Deferred incomes taxes | |
| e. All other liabilities | |
| Shareholders' equity | |
| a. Capital stock | |
| b. Retained earnings | |
| c. All other items | |
| Total liabilities and capital |
1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
Report all amounts in thousands of Canadian dollars.
Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.
Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (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. PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711.)
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, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.
Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).
All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.
All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).
Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue? | CAN$ '000 |
|---|---|
| Operating revenue | |
| a. Scheduled services - passenger revenue Include revenue from fees such as baggage, fuel, seat selection, etc. |
|
| b. Scheduled services - goods revenue | |
| c. Charter services - passenger revenue | |
| d. Charter services - goods revenue | |
| e. All other flight - related revenue Include revenue from flying services such as flying training, recreational flying, etc. |
|
| f. All other revenue Include subsidies and revenue earned from all other sources. |
|
| Total operating revenue |
2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
Report all amounts in thousands of Canadian dollars.
Operating expenses - Ground property and equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.
Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.
Operating expenses - Aircraft operations
Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.
Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.
Landing fees
Include airport landing fees paid both in Canada and outside of Canada.
Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.
Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.
Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.
All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.
Total aircraft operations expense
The sum of the previous seven expense items.
Operating expenses - Flight equipment maintenance
Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.
Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.
Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.
All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.
Total maintenance - flight equipment expenses
The sum of the previous four expense items.
Operating expenses - In-flight services
Employee wages, salaries and benefits
Include:
Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.
Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.
All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.
Total in-flight service expenses
The sum of the previous four expense items.
Operating expenses - Aircraft and traffic servicing
Employee wages, salaries and benefits
Include:
Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.
All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.
Total aircraft and traffic servicing expenses
The sum of the previous three expense items.
Operating expenses - Promotion and sales
Employee wages, salaries and benefits
Include:
All other promotion and sales expenses
Include:
Total promotion and sales expenses
The sum of the previous two expense items.
Operating expenses - Depreciation
Depreciation - flight equipment
Include:
All other depreciation
Include:
Total depreciation
The sum of the previous two expense items.
Operating expenses - All other expenses
Include general administration.
Employee wages, salaries and benefits
Include:
Exclude all amounts reported in the previous six wages, salaries and benefits categories.
All other expenses
Include:
Total other expenses
The sum of the previous two expense items.
Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses? | CAN$ '000 |
|---|---|
| Operating expenses - Ground property and equipment maintenance | |
| a. Employee wages, salaries and benefits | |
| b. All other maintenance - ground property and equipment expenses | |
| Total maintenance - ground property and equipment expenses | |
| Operating expenses - Aircraft operations | |
| a. Flight crew wages, salaries and benefits | |
| b. Aircraft fuel and oil | |
| c. Landing fees | |
| d. Navigation fees | |
| e. Aircraft insurance | |
| f. Aircraft rental | |
| g. All other aircraft operations expenses | |
| Total aircraft operations expenses | |
| Operating expenses - Flight equipment maintenance | |
| a. Employee wages, salaries and benefits | |
| b. Materials and supplies | |
| c. Purchased repair services | |
| d. All other maintenance - flight equipment expenses | |
| Total maintenance - flight equipment expenses | |
| Operating expenses - In-flight service | |
| a. Employee wages, salaries and benefits | |
| b. Passenger food and supplies | |
| c. Passenger liability insurance | |
| d. All other in-flight service expenses Include expenses incurred due to interrupted flights such as hotels, meals, etc. |
|
| Total in-flight service expenses | |
| Operating expenses - Aircraft and traffic servicing | |
| a. Employee wages, salaries and benefits | |
| b. Purchased services | |
| c. All other aircraft and traffic servicing expenses | |
| Total aircraft and traffic servicing expenses | |
| Operating expenses - Promotion and sales | |
| a. Employee wages, salaries and benefits | |
| b. All other promotion and sales expenses | |
| Total promotion and sales expenses | |
| Operating expenses - Depreciation | |
| a. Depreciation - flight equipment | |
| b. All other depreciation Include provisions for the depreciation of all non-flight ground and property equipment, etc. |
|
| Total depreciation | |
| Operating expenses - All other expenses Include general administration. |
|
| a. Employee wages, salaries and benefits | |
| b. All other expenses Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc. |
|
| Total other expenses | |
| Total operating expenses |
3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
Report all amounts in thousands of Canadian dollars.
Operating income
Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses - calculated from the previous questions.
Non-operating income/expenses
Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.
Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.
All other net non-operating income (enter a negative number for a loss)
Include:
Exclude staff reduction expenses which should be included under all other expenses.
Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.
Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.
Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.
| For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income? | CAN$ '000 |
|---|---|
| Operating income | |
| a. Net operating income (a loss should be a negative number) Calculated from the previous questions as total operating revenue less total operating expenses. |
|
| Non-operating income/expenses | |
| a. Interest and discount income | |
| b. Interest expenses | |
| c. All other net non-operating income (enter a negative number for a loss) | |
| Net non-operating income (a loss should be a negative number) | |
| d. Provision for income taxes | |
| Net income (a loss should be a negative number) |
4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
Fuel and oil consumed
Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.
Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.
Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.
| For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption. | Quantity - Litres (L) |
Expenses CAN$ '000 |
|---|---|---|
| Fuel and oil consumed | ||
| a. Turbo fuel consumed (litres) Include fuel used in both turboprop and jet aircraft. |
||
| b. All other fuel and oil consumed (litres) | ||
| Total fuel and oil consumed (litres) |
5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
Average number of employees
Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).
Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.
Employment category
Include:
Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.
| For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment. | Average number of employees | Wages and salaries expenses CAN$ '000 |
|---|---|---|
| Employment | ||
| a. Pilots and co-pilots | ||
| b. Other flight personnel Include flight engineers, navigators, flight attendants, etc. |
||
| c. General management and administration employees | ||
| d. Maintenance personnel | ||
| e. Aircraft and traffic servicing personnel Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc. |
||
| f. All other employees Include air ambulance attendants, accountants, purchasing personnel, etc. |
||
| Total employees |
6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
Revenue or expenses by area of operation
Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.
Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.
Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.
| For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation. | Passenger revenue CAN$ '000 |
Goods revenue CAN$ '000 |
Employee wages and salaries CAN$ '000 |
|---|---|---|---|
| Area of operation | |||
| a. Newfoundland and Labrador | |||
| b. Prince Edward Island | |||
| c. Nova Scotia | |||
| d. New Brunswick | |||
| e. Quebec | |||
| f. Ontario | |||
| g. Manitoba | |||
| h. Saskatchewan | |||
| i. Alberta | |||
| j. British Columbia | |||
| k. Yukon | |||
| l. Northwest Territories | |||
| m. Nunavut | |||
| n. Outside Canada | |||
| Total |
7. 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.
8. Statistics Canada may need to contact the person who completed this questionnaire for further information.
Is ([Provided Given Names]), ([Provided Family Name]) the best person to contact?
Who is the best person to contact about this questionnaire?
9. How long did it take to complete this questionnaire?
Include the time spent gathering the necessary information.
Hours:
Minutes:
10. Do you have any comments about this questionnaire?
Enter your comments
Statistics Canada's Census of Environment (CoE), established in 2021, is designed to track the size and health of ecosystems across Canada. It also provides measures of ecosystem services such as food, clean air, clean water, carbon storage, natural disaster mitigation, wildlife habitat and recreational opportunities. In this way, information about the value of ecosystems and how ecosystems benefit the economy and well-being are made accessible to all. Statistics Canada implemented this program to provide information on and help monitor environmental trends and inform decision making, which will support the Government of Canada's policy priorities on climate change and biodiversity.
One of the key deliverables of the CoE is to produce regional level profiles that include ecosystem data and linkages to socio-economic and economic information. To build upon this idea and highlight this important body of work, the CoE has developed the Census of Environment Ecosystem Profile Explorer. This will be an important way for users to access all available data, that are related to a region (as delineated by Standard Drainage Area Classification (SDAC) or Ecological Land Classification (ELC) geographies) in one location. Users will choose their geography of interest, click on a region on a map and be provided with a list showing the data related to that area, along with links to the original CODR tables. This explorer was soft-launched in March 2025.
The primary objective of this soft launch and subsequent usability testing is to allow the opportunity for users to explore and interact with the new CoE Ecosystem Profile Explorer tool to ensure it meets the needs of the audience, and to verify that users would benefit from its use going forward. Feedback received and recommendations for improvements will inform the design and development of the explorer to enhance user experience.
The usability testing was conducted through one-on-one testing sessions with CoE data users in June and July 2025. Users were guided through a set of questions and tasks that focused on content relevancy, user-centricity, visual content, enhancements and prospective tool use. They were encouraged to verbalize their thought processes while completing the tasks. Moderators observed and documented their responses and actions.
Below are 5 key recommendations to improve the CoE Ecosystem Profile Explorer from the usability testing process:
Statistics Canada thanks participants for their contributions to this consultative engagement initiative. Their insights will help guide the agency in improving the Census of Environment Ecosystem Profile Explorer tool.
| Geography | Month | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 202502 | 202503 | 202504 | 202505 | 202506 | 202507 | 202508 | 202509 | 202510 | 202511 | 202512 | 202601 | 202602 | |
| percentage | |||||||||||||
| Canada | 1.5 | 0.9 | 1.2 | 0.9 | 0.4 | 0.4 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Newfoundland and Labrador | 0.8 | 0.7 | 1.8 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.7 | 0.3 | 0.4 | 1.1 | 0.3 |
| Prince Edward Island | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Nova Scotia | 3.8 | 3.8 | 7.1 | 10.7 | 2.8 | 2.8 | 1.6 | 1.2 | 1.1 | 4.8 | 1.4 | 1.6 | 2.2 |
| New Brunswick | 1.8 | 1.4 | 4.3 | 1.5 | 1.0 | 0.8 | 1.0 | 0.7 | 0.7 | 1.4 | 0.5 | 0.8 | 0.6 |
| Quebec | 5.5 | 3.7 | 4.3 | 3.1 | 1.3 | 1.8 | 1.3 | 2.0 | 1.7 | 1.9 | 2.0 | 1.8 | 2.1 |
| Ontario | 3.2 | 1.7 | 2.3 | 1.6 | 0.7 | 0.8 | 0.8 | 0.9 | 1.0 | 0.9 | 0.9 | 1.0 | 1.0 |
| Manitoba | 1.1 | 1.3 | 1.3 | 1.2 | 0.8 | 0.8 | 1.1 | 0.4 | 0.3 | 0.8 | 0.4 | 0.6 | 0.5 |
| Saskatchewan | 0.7 | 0.8 | 1.6 | 0.5 | 0.4 | 0.9 | 0.6 | 1.0 | 0.3 | 0.2 | 0.5 | 0.6 | 0.2 |
| Alberta | 1.2 | 0.8 | 0.6 | 0.7 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.7 | 0.6 | 0.4 |
| British Columbia | 2.9 | 1.9 | 1.8 | 2.2 | 0.8 | 1.1 | 1.6 | 1.8 | 2.7 | 1.8 | 1.4 | 1.7 | 1.5 |
| Yukon Territory | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Northwest Territories | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Nunavut | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
