CVs for operating revenue - Food services and drinking places - 2024

CVs for operating revenue - Food services and drinking places - 2023
Geography CVs for operating revenue
percent
Canada 1.61
Newfoundland and Labrador 0.82
Prince Edward Island 0.33
Nova Scotia 0.36
New Brunswick 0.05
Quebec 0.58
Ontario 4.07
Manitoba 0.55
Saskatchewan 0.57
Alberta 0.77
British Columbia 0.46
Yukon 0.17
Northwest Territories 0.00
Nunavut 0.00

2025 Survey of Service Industries: Consumer Goods Rental

Why are we conducting this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

Main activity

5.You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

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

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

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

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

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

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

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

Fiscal year start date

Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000: $764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)

Report net of returns and allowances

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
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 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  

E-commerce

The following questions are about e-commerce activities.

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's total revenue?

Include:

  • sales of goods and services
  • rental, leasing and property management
  • commissions
  • subsidies, grants, donations, fundraising and sponsorships
  • royalties
  • rights
  • licensing and franchise fees
  • dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

  • Yes
  • No
     

3. Of the [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '00

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts). b2. Employee benefits Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication). h. Telephone, Internet and other telecommunication

Include:

  • Internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation (e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing 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. Specify all other costs and expenses:
 
Total expenses   

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

What were this business's sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Consumer goods rental  
a1. Consumer electronics and appliances  
a2. Formal wear, costumes and accessories  
a3. Video tapes and discs  
a4. Other consumer goods  
a5. General rental centres  
b. Other machinery and equipment rentals  
b1. Automobiles, trucks and other road transportation vehicles, motor homes, travel
trailers and campers (without operator)
 
b2. Office machinery, furniture and equipment Exclude computers.  
b3. Computers  
b4. Commercial and industrial machinery and equipment, other than office equipment (without operator)  
c. Labour charged to customers for repair and maintenance services
Exclude parts and materials charged to customers (report at question d.).
 
d. Sales of merchandise and other items
Include materials and parts charged to customers, food and beverages and other non-rental items.
 
e. Net gains or losses from disposal of previously rented and/or leased equipment  
f. Gross proceeds from disposal of previously rented and/or leased equipment  
g. Commissions revenue
Include commissions earned from the sale of insurance.
 
h. Other
Include revenue from rental of real estate and miscellaneous service revenue. Specify all other sales:
 
Total sales of goods and services (sum of questions a. to h.; do not include question f.)  

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1.What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

Sales by consumer location

1.What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouse/distribution centres.
What was the percentage breakdown of this business's sales by consumer location?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

Notification of intent to extract web data

2. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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.

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

Contact person

4. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

6. Do you have any comments about this questionnaire?

2025 Survey of Service Industries: Real Estate Agents, Brokers, Appraisers and Other Real Estate Activities

Why do we conduct this survey?

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

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

  • Calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • Establishing government programs to assist businesses
  • Assisting the business community in negotiating contracts and collective agreements
  • Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • Indexing social benefit programs and determining tax brackets
  • Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

2. Please 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.

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

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

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

4. Please 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

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

Main activity

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

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

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

6. Please 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)

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

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

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

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

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000: $764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Revenue

  1. Sales of goods and services ( e.g. , fees, commissions, services revenue)
    • Report net of returns and allowances.
    • Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
    • Include:
      • sales from Canadian locations (domestic and export sales)
      • transfers to other business units or a head office of your firm.
    • Exclude:
      • transfers into inventory and consignment sales
      • federal, provincial and territorial sales taxes and excise duties and taxes
      • intercompany sales in consolidated financial statements.
  2. Rental and leasing
    • Include: rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.
  3. Commissions
    • Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)
  4. Subsidies (including grants, donations, fundraising and sponsorships)
    • Include:
      • non-repayable grants, contributions and subsidies from all levels of government
      • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
  5. Royalties, rights, licensing and franchise fees
    • A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
    • Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
  6. Dividends
    • Include:
      • dividend income
      • dividends from Canadian sources
      • dividends from foreign sources
      • patronage dividends.
    • Exclude equity income from investments in subsidiaries or affiliates.
  7. Interest
    • Include:
      • investment revenue
      • interest from foreign sources
      • interest from Canadian bonds and debentures
      • interest from Canadian mortgage loans
      • interest from other Canadian sources.
    • Exclude equity income from investments in subsidiaries or affiliates.
  8. All other revenue (Include intracompany transfers)
    • Include amounts not included in questions a. to g.
    Total revenue
    • The sum of sub-questions a. to h.
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
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
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  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Expenses

  1. Cost of goods sold
    • Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
    • Include:
      • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
      • freight in and duty.
    • Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).
  2. Employment costs and expenses
    • 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:
      • vacation pay
      • bonuses (including profit sharing)
      • employee commissions
      • taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays)
      • severance pay.
    • Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).
    • b2. Employee benefits
    • Include contributions to:
      • health plans
      • insurance plans
      • employment insurance
      • pension plans
      • workers' compensation
      • association dues
      • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
      • contributions to provincial and territorial health and education payroll taxes.
  3. Subcontracts
    • Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
    • Include:
      • hired casual labour and outside contract workers
      • custom work and contract work
      • subcontract and outside labour
      • hired labour.
  4. Research and development fees
    • Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
  5. Professional and business fees
    • Include:
      • legal services
      • accounting and auditing fees
      • consulting fees
      • education and training fees
      • appraisal fees
      • management and administration fees
      • property management fees
      • information technology (IT) consulting and service fees (purchased)
      • architectural fees
      • engineering fees
      • scientific and technical service fees
      • other consulting fees (management, technical and scientific)
      • veterinary fees
      • fees for human health services
      • payroll preparation fees
      • all other professional and business service fees.
    • Exclude service fees paid to Head Office (report at All other costs and expenses).
  6. Utilities
    • Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
    • Include:
      • diesel, fuel wood, natural gas, oil and propane
      • sewage.
    • Exclude:
      • energy expenses covered in your rental and leasing contracts
      • telephone, Internet and other telecommunications
      • vehicle fuel (report at All other costs and expenses).
  7. Office and computer related expenses
    • Include:
      • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
      • postage and courier (used in the day to day office business activity)
      • computer and peripherals upgrade expenses
      • data processing.
    • Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).
  8. Telephone, Internet and other telecommunication
    • Include:
      • internet
      • telephone and telecommunications
      • cellular telephone
      • fax machine
      • pager.
  9. Business taxes, licenses and permits
    • Include:
      • property taxes paid directly and property transfer taxes
      • vehicle license fees
      • beverage taxes and business taxes
      • trade license fees
      • membership fees and professional license fees
      • provincial capital tax.
  10. Royalties, franchise fees and memberships
    • Include:
      • amounts paid to holders of patents, copyrights, performing rights and trademarks
      • gross overriding royalty expenses and direct royalty costs
      • resident and non-resident royalty expenses
      • franchise fees.
    • Exclude Crown royalties
  11. Crown charges
    • Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
    • Include:
      • Crown royalties
      • Crown leases and rentals
      • oil sand leases
      • stumpage fees.
  12. Rental and leasing
    • Include:
      • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
      • motor vehicle rental and leasing expenses
      • studio lighting and scaffolding
      • machinery and equipment rental expenses
      • storage expenses
      • road and construction equipment rental
      • fuel and other utility costs covered in your rental and leasing contracts.
  13. Repair and maintenance
    • Include:
      • buildings and structures
      • machinery and equipment
      • security equipment
      • vehicles
      • costs related to materials, parts and external labour associated with these expenses
      • janitorial and cleaning services and garbage removal.
  14. Amortization and depreciation
    • Include:
      • direct cost depreciation of tangible assets and amortization of leasehold improvements
      • amortization of intangible assets ( e.g. , amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).
  15. Insurance
    • Insurance recovery income should be deducted from insurance expenses.
    • Include:
      • professional and other liability insurance
      • motor vehicle and property insurance
      • executive life insurance
      • bonding, business interruption insurance and fire insurance.
  16. Advertising, marketing, promotion, meals and entertainment
    • Include:
      • newspaper advertising and media expenses
      • catalogues, presentations and displays
      • tickets for theatre, concerts and sporting events for business promotion
      • fundraising expenses
      • meals, entertainment and hospitality purchases for clients.
  17. Travel, meetings and conventions
    • Include:
      • travel expenses
      • meeting and convention expenses, seminars
      • passenger transportation ( e.g. , airfare, bus, train)
      • accommodations
      • travel allowance and meals while travelling
      • other travel expenses.
  18. Financial services
    • Include:
      • explicit service charges for financial services
      • credit and debit card commissions and charges
      • collection expenses and transfer fees
      • registrar and transfer agent fees
      • security and exchange commission fees
      • other financial service fees.
    • Exclude interest expenses (report at Interest expense).
  19. Interest expense
    • Report the cost of servicing your company's debt.
    • Include:
      • interest
      • bank charges
      • finance charges
      • interest payments on capital leases
      • amortization of bond discounts
      • interest on short-term and long-term debt, mortgages, bonds and debentures.
  20. Other non-production-related costs and expenses
    • Include:
      • charitable donations and political contributions
      • bad debt expense
      • loan losses
      • provisions for loan losses (minus bad debt recoveries)
      • inventory adjustments.
  21. All other costs and expenses (including intracompany expenses)
    • Include:
      • production costs
      • pipeline operations, drilling, site restoration
      • gross overriding royalty
      • other producing property rentals
      • well operating, fuel and equipment
      • other lease rentals
      • other direct costs
      • equipment hire and operation
      • log yard expense, forestry costs, logging road costs
      • freight in and duty
      • overhead expenses allocated to cost of sales
      • other expenses
      • cash over/short (negative expense)
      • reimbursement of parent company expense
      • warranty expense
      • recruiting expenses
      • general and administrative expenses
      • interdivisional expenses
      • interfund transfer (minus expense recoveries)
      • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
      • amounts not included in sub-questions a. to t. above.
    Total expenses
    • The sum of sub-questions a. to u.
For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing 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.
Specify all other costs and expenses:
 
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

Sales

  1. Commissions earned from the sale of real estate and lots
    • Include commissions and fees earned from:
      • assisting buyers and sellers with the sale or re-sale of homes, buildings, businesses, lands and properties (include in trust amounts), while acting in an agency capacity
      • assisting owners of real estate to rent buildings, units, land and other types of real estate, while acting in an agency capacity
      • providing real estate auction services.
    • Exclude:
      • advising clients on property matters, but not acting in an agency capacity (report at Revenue from real estate consulting services)
      • handling rentals for an owner as part of an ongoing property management service (report at Other).
  2. Revenue received from independent real estate associates
    • Include commissions, fees and other revenues that are paid by independent real estate salespersons to this surveyed business. Some examples of these are desk fees, deal fees, charges for office space/use, publicity and advertising.
  3. Revenue from real estate consulting services
    • Providing advice and guidance to clients regarding real estate. Includes advice on real estate-related accountancy, financing and similar matters that are provided to the client independently of the actual provision of accountancy, financial and similar services.
    • Include:
      • expert witness services related to real estate
      • commercial and industrial location finding services.
    • Exclude advising clients on property matters, while acting in an agency capacity (report at Commissions earned from real estate and lots).
  4. Revenue from real estate appraisal services
    • Providing assessments of the value of real estate, in order to assist clients in buying, selling or financing the purchase of real estate or in dealing with tax matters.
    • Include:
      • conducting general real estate appraisals
      • reviewing of others' appraisals
      • conducting appraisals for taxation purposes.
    • Exclude providing advice about real estate and property matters, not associated with providing an appraisal (report at Revenue from real estate consulting services).
  5. Revenue from real estate listing services
    • Providing a register of real estate offered for sale in an area, in a printed directory, electronic database or other format.
  6. Revenue from rental or leasing of property directly owned by this business
    • Include the revenue received from the rental or leasing of property owned by this business only if it is earned as part of the normal real estate broker operations of the business.
    • Exclude income generated from the rental or leasing of properties that are owned or partially owned by the business as investment properties or other types of operations that are not related to the real estate broker operations.
  7. Other sales of goods and services - specify
    • Include:
      • ongoing property management services
      • referral fees ( i.e. from mortgage brokers, financial institutions, etc. )
      • bad debt recoveries
      • miscellaneous sales and service revenue.
    Total sales of goods and services
    • The sum of questions 1a. to 1g.
What were this business's sales for each of the following goods and services?
  CAN$ '000
a. Commissions earned from the sale of real estate and lots
Include in trust amount.
 
b. Revenue received from independent real estate associates
e.g., desk fees, publicity and advertising
 
c. Revenue from real estate consulting services
e.g., expert witness services, commercial location finding services
 
d. Revenue from real estate appraisal services  
e. Revenue from real estate listing services  
f. Revenue from rental or leasing of property directly owned by this business  
g. Other
Specify all other sales of goods and services:
 
Total sales of goods and services  

2. What was the percentage breakdown of this business's commissions earned from the sale of real estate and lots (amount) for the following items?

Commercial property refers to all types of non-residential (including industrial and agricultural) real estate.

Percentage breakdown of the total reported at question 1a.

What was the percentage breakdown of this business's commissions earned from the sale of real estate and lots (amount) for the following items?
  Percentage
a. Sales of residential real estate and lots  
b. Rental of residential real estate and lots  
c. Sales of commercial real estate and lots  
d. Rental of commercial real estate and lots  
Total percentage  

3. What was the percentage breakdown of this business's revenue from rental or leasing of property directly owned by this business (amount) for the following?

Commercial property refers to all types of non-residential (including industrial and agricultural) real estate.

Percentage breakdown of the total reported at question 1f.

What was the percentage breakdown of this business's revenue from rental or leasing of property directly owned by this business (amount) for the following?
  Percentage
a. Revenue from rental and leasing of residential properties  
b. Revenue from rental and leasing of commercial properties  
Total percentage  

4. What were this business's expenses for each of the following types of commissions?

Please report all amounts in thousands of Canadian dollars.

  1. Commissions and fees paid to independent real estate salespersons
    • Include all commissions and fees paid to independent real estate salespersons if they are by some means contracted to you.
    • Exclude commissions paid to your employees (reported in Expenses section at question 1b. - Salaries and wages).
  2. Commissions and fees paid to other real estate brokers / real estate agencies
    • Include all commissions and fees paid to other real estate brokers for their actions in assisting in real estate transactions.
    Total commissions paid to non-employees
    • The sum of questions 4(a) and 4(b).
What were this business's expenses for each of the following types of commissions?
  CAN$ '000
a. Commissions and fees paid to independent real estate salespersons  
b. Commissions and fees paid to other real estate brokers / real estate agencies  
Total commissions paid to non-employees  

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD how many independent real estate salespersons were there?

  • Number of independent real estate salespersons during this reference period

Include persons that are licensed to sell or trade in real estate and are contracted to work for your enterprise; these independents may themselves be licensed or registered as brokers but if they are contracted to work as an independent salesperson, they are treated as such.

  • Number

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Notification of intent to extract web data

6. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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.

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

Contact person

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

Is the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name
  • Last name
  • Title
  • Email address
  • Telephone number (including area code)
  • Extension number (if applicable)
  • Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

  • Hours
  • Minutes

10. We invite your comments about this questionnaire.

Labour Market Indicators – March 2026

In March 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.

Labour Market Indicators

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.

CAR_Q01 / EQ 2 - To what extent do you agree or disagree with the following statement? 

Your main job offers good prospects for career advancement.

  1. Strongly agree
  2. Agree
  3. Neither agree nor disagree
  4. Disagree
  5. Strongly disagree

RES_Q01 / EQ 3 - Imagine that you found a suitable job. What is the lowest amount of pay, before taxes, that you would be prepared to accept?

  1. Per hour
  2. Per day
  3. Per week
  4. Per two weeks
  5. Per month
  6. Per year
  7. Minimum wage
  8. Other

AIG_Q01 / EQ 4 - Are you aware of Generative AI tools used for generating human-like text, images, computer code and more?

  1. Yes, I am aware and have a good understanding of their use
  2. Yes, I am aware and have some understanding of their use
  3. Yes, I am aware, but do not have a good understanding of their use
  4. No, I have never heard of them

AIG_Q02 / EQ 5 - How familiar are you with Generative AI tools in terms of how they could be applied to your current work?

  1. Familiar with Generative AI tools, but they have no applicability to your work
  2. Not familiar at all
  3. Somewhat familiar
  4. Moderately familiar
  5. Very familiar

AIG_Q03 / EQ 6 - In the last 12 months, did you use any of the following AI or automation technologies as part of your main job or business?

  1. Generative AI tools
  2. Natural language processing
  3. Voice recognition software
  4. Machine learning
  5. Other
  6. None of the above

AIG_Q04 / EQ 7 - Currently, how often do you use Generative AI tools as part of your main job or business?

  1. Daily
  2. A few times a week
  3. A few times a month
  4. A few times a year

AIG_Q05 / EQ 8 - Currently, for what proportion of tasks do you use Generative AI tools as part of your main job or business?

  1. For almost all tasks
  2. For most tasks
  3. For some tasks
  4. For almost no tasks

AIG_Q06 / EQ 9 - Currently, how often do you use Generative AI tools outside of work?

  1. Daily
  2. A few times a week
  3. A few times a month
  4. A few times a year
  5. Never

AIG_Q07 / EQ 10 - What are the reasons why you are not using Generative AI tools as part of your main job or business? 

  1. No interest
  2. Lack of access to AI tools
  3. Too difficult to integrate into your existing workflow
  4. Lack of skills or knowledge
  5. Lack of structured training from your employer
  6. No dedicated time during work hours for informal training
  7. Company or organisational policy
  8. Security, privacy or ethical concerns with using AI
  9. Few or no incentives and rewards
  10. Other
  11. Generative AI tools have no applicability to your work

2025 Survey of Service Industries: Periodical Publishers

Why are we conducting this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

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

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

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

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    • Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services ( e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Throughout this questionnaire, please report financial information in thousands of Canadian dollars.
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Sales of goods and services  
Rental and leasing  
Commissions  
Subsidies  
Royalties, rights, licensing and franchise fees  
Dividends  
Interest  
Other  
Total revenue  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances ( e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets ( e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation ( e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
Subcontracts  
Research and development fees  
Professional and business fees  
Utilities  
Office and computer related expenses  
Telephone, Internet and other telecommunication  
Business taxes, licenses and permits  
Royalties, franchise fees and memberships  
Crown charges  
Rental and leasing  
Repair and maintenance  
Amortization and depreciation  
Insurance  
Advertising, marketing, promotion, meals and entertainment  
Travel, meetings and conventions  
Financial services  
Interest expense  
Other non-production-related costs and expenses  
All other costs and expenses  
Total expenses   

Industry Characteristics

Sales

The following describes the types of periodicals for which you are requested to provide your sales revenue.

Consumer periodicals: periodicals covering topics of general or special interest aimed at a general consumer audience. Include arts, culture, leisure and entertainment, home and lifestyle, women's general interest, general business, religious and news.

Business-to-business, trade, and professional periodicals: periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in a profession or a trade. Include business, farming and professional.

1. What were this business's print and digital sales for each of the following goods and services?

Include both print and digital revenue sources.

For questions 1a. to 1f, report revenue for your publishing business.

Please report all amounts in thousands of Canadian dollars.

Consumer periodicals: Periodicals covering topics of general or special interest aimed at a consumer audience. Examples include arts, culture, leisure and entertainment, home and lifestyles, women's general interest, general business and news.

Business-to-business, trade, and professional periodicals: Periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in a profession or a trade. Include business, farming, and professional.

Custom publishing revenue: Periodicals created by publishers, media companies or agencies exclusively for third parties that are not primarily in the periodical publishing industry. Examples may include in-flight or other periodicals designed to foster a direct relationship between a company or brand, and its customers.

What were this business's print and digital sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Advertising revenue  
Consumer periodicals  
Business-to-business, trade, and professional periodicals  
Total advertising revenue  
Circulation revenue  
Consumer periodicals  
Business-to-business, trade, and professional periodicals  
Total circulation revenue  
Custom publishing revenue  
Consumer periodicals  
Business-to-business, trade, and professional periodicals  
Total custom publishing revenue  
Custom printing revenue  
Events, conferences and trade-show revenue  
Other  
Total sales of goods and services  

2. Of the $ [amount] reported as advertising revenue, what percentage was attributed to online or digital-only sources?

Percentage

3. Of the $ [amount] reported as circulation revenue, what percentage was attributed to digital products such as digital-only editions and online access?

Percentage

4. Of the $ [amount] reported as custom publishing revenue, what percentage was attributed to digital products such as digital-only editions and online access?

Percentage

5. What were this business's revenues from the following sources?

Please report all amounts in thousands of Canadian dollars.

What were this business's revenues from the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Federal, provincial/territorial, municipal grants and subsidies  
Other support  

Selected expenses

6. What were this business's expenses for sub-contract printing?

Please report all amounts in thousands of Canadian dollars.

Expenses ( CAN$ '000 )

7. What was this business's annual editorial content expenses (for Print and Digital editions) in each of the following categories?

Editorial content: Text, photographs, graphics, illustrations and audio-visual content in a periodical and its associated digital extension ( e.g., website, app, etc. ).

Exclude expenses incurred for marketing, sales, advertising, management, accounting and other non-editorial functions.

Please report all amounts in thousands of Canadian dollars.

Note: In the event that an employee (or employees) spend only a portion of their time producing editorial content, please provide the estimated portion of the salary that is directly related to the production of the editorial content.

What was this business's annual editorial content expenses (for Print and Digital editions) in each of the following categories?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Consumer periodicals
( CAN$ '000 )
Business to business, trade, and professional periodicals
( CAN$ '000 )
Total
( CAN$ '000 )
Salaries      
Freelance expenses      
Purchasing content      
Total editorial content expenses      

8. From the total editorial content expenses reported in question 7, please provide the estimated percentage breakdown of those expenses incurred by the company for work completed by Canadians, permanent residents or other Canadian sources.

Percentage

9. What were this business's expenses for developing and maintaining its digital infrastructure?

Include employees who are directly involved with developing or maintaining your digital infrastructure, not in content creation.

e.g., hosting, infographics, software, hardware, other miscellaneous IT costs, employees

Expenses ( CAN$ '000 )

Titles published

10. How many titles did this business publish in each of the following categories?

Exclude newsletters.

Note: Do not provide the number of copies or copies circulated.

Titles published in print only: limited to no editorial content published digitally.

Titles published digitally only: limited to no editorial content published in print.

Titles published in both mediums: editorial content published in print and digitally.

How many titles did this business publish in each of the following categories?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Print-only Digital-only Print and digital
(both mediums)
Consumer periodicals      
Business-to-business, trade, and professional periodicals      
Total titles by medium      

Circulation

11. What was this business's annual print circulation net of return?

Include print circulation only.

Exclude newsletters.

Provide the total number of copies sold through the various channels of distribution listed.

a. Subscription: Copies of a periodical sold to a customer for a fixed period of time, generally one year or more.

If you sell subscriptions to 10 different publications that include both a print version and a digital version, and both versions are part of a package deal, then you should not classify the digital version as free. Therefore, please enter 20 as the answer to question 11a. Paid subscription, for an overall total of 20.

b. Newsstand or single copy: Copies of a periodical sold at newsstands or other retail outlets.

c. Other copies sold: Copies sold, other than through subscription or newsstand, e.g., back issues or one-off special interest publications.

d. Controlled or request circulation:

Controlled circulation: Free copies that are individually addressed to recipients who have directly requested the periodical from a publishing firm.

Requested circulation: Copies distributed free of charge on a regular basis to consumers selected by the publisher.

e. Other free, complimentary or promotional copies: Other copies distributed free of charge, e.g., to advertisers or agencies who have purchased advertising in the periodical or for promotional or marketing purposes.

What was this business's annual print circulation net of return?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Consumer
periodicals
Business to business, trade, and professional periodicals Total
number
Paid subscriptions      
Newsstand or single copy      
Other copies sold      
Controlled or request circulation      
Other free, complimentary or promotional copies      
Total      

Language

12. Indicate the number of titles you publish by language.

Exclude newsletters.

Note: Do not provide the number of copies circulated.

Temporary text until Specs are corrected.

Personnel

13. What was this business's number of employees and freelancers producing editorial content in the following categories?

Include paid or unpaid writers, photographers, graphic designers, translators and other editorial personnel that produce content for your periodical.

Exclude employees and subcontracts in marketing, sales, advertising, management, accounting and other non-editorial functions.

Note: Individuals working in both periodical domains does not represent a total, however it represents the number of employees and/or freelancers that work in both domains; the Consumer periodicals and Business to business, trade, and professional periodicals.

What was this business's number of employees and freelancers producing editorial content in the following categories?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Dedicated to Consumer periodicals Dedicated to Business to business, trade, and professional periodicals Working in both periodical domains
Employees      
Freelancers (paid and unpaid)      
Total editorial employees and freelancers      

14. For the editorial content employees and freelancers reported in question 13, please provide the percentage breakdown that are Canadian or permanent residents.

Note: Individuals working in both periodical domains does not represent a total, however it represents the number of employees and/or freelancers that work in both domains; the Consumer periodicals and Business to business, trade, and professional periodicals.

For the editorial content employees and freelancers reported in question 13, please provide the percentage breakdown that are Canadian or permanent residents.
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Dedicated to Consumer periodicals Dedicated to Business to business, trade, and professional periodicals Working in both periodical domains
Employees      
Freelancers (paid and unpaid)      
15. What were this business's personnel in each of the following categories?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Number Percentage
Average number of paid employees during the reporting period    
Percentage of paid employees who worked full time    
Number of contract workers for whom you did not issue a T4    

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Notification of intent to extract web data

2. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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.

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

Contact person

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

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

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

6. Do you have any comments about this questionnaire?

2025 Annual Survey of Service Industries: Software Development and Computer Services

Why are we conducting this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at infostats@statcan.gc.ca by fax at 1-514-496-4879.

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

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

Business or organization and contact information

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

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

Note: Press the help button (?) for additional information.

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

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

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

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

Legal name

Operating name (if applicable)

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

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

First name

Last name

Title

Preferred language of communication

  • English
  • French

Mailing address (number and street)

City

Province, territory or state

Postal code or ZIP code

Country

  • Canada
  • United States

Email address

Telephone number (including area code)

Extension number (if applicable)

Fax number (including area code)

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

  • Operational
  • Not currently operational

Why is this business or organization not currently operational?

  • Seasonal operations
    • When did this business or organization close for the season?
      • Date
    • When does this business or organization expect to resume operations?
      • Date
  • Ceased operations
    • When did this business or organization cease operations?
      • Date
    • Why did this business or organization cease operations?
      • Bankruptcy
      • Liquidation
      • Dissolution
      • Other - specify the other reasons for ceased operations
  • Sold operations
    • When was this business or organization sold?
      • Date
    • What is the legal name of the buyer?
  • Amalgamated with other businesses or organizations
    • When did this business or organization amalgamate?
      • Date
    • What is the legal name of the resulting or continuing business or organization?
    • What are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but will re-open
    • When did this business or organization become temporarily inactive?
      • Date
    • When does this business or organization expect to resume operations?
      • Date
    • Why is this business or organization temporarily inactive?
  • No longer operating due to other reasons
    • When did this business or organization cease operations?
      • Date
    • Why did this business or organization cease operations?

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

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

Note: Press the help button (?) for additional information, including a detailed description of this activity complete with example activities and any applicable exclusions.

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

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity

e.g. , breakfast cereal manufacturing, shoe store, software development

Main activity

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

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

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

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

How to search:

  • if desired, you can filter the search results by first selecting this business or organization's activity sector
  • enter keywords or a brief description that best describes this business or organization main activity
  • press the Search button to search the database for an activity that best matches the keywords or description you provided
  • then select an activity from the list.

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

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

Enter keywords or a brief description, then press the Search button

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

Main activity

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

  • Yes, there are other activities
  • No, that is the only significant activity

Provide a brief but precise description of this business or organization's secondary activity

e.g. , breakfast cereal manufacturing, shoe store, software development

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

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

Percentage of revenue generated by activities
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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, 2025 and March 31, 2026.

Note: Press the help button (?) for additional information, including examples of reporting periods.

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

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

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

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

Fiscal year start date

Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other - Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000$ : 764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services ( e.g. , fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Revenue
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other  
Total revenue  

E-commerce

The following questions are about e-commerce activities.

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's total revenue?

Include:

  • sales of goods and services
  • rental, leasing and property management
  • commissions
  • subsidies, grants, donations, fundraising and sponsorships
  • royalties
  • rights
  • licensing and franchise fees
  • dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

  • Yes
  • No

3. Of the amount reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation ( e.g. , airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

Expenses
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a Cost of goods sold  
a1. Opening inventories  
a2. Purchases  
a3. Closing inventories  
a4. Cost of goods sold  
b. Employment costs and expenses  
b1. Salaries, wages and commissions  
b2. Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Report dollar amounts in thousands of Canadian dollars.

a. Information technology (IT) technical consulting services

The provision of advice or expert opinion on technical matters related to the use of information technology. Include advice on matters such as hardware and software requirements and procurement, systems integration and systems security. The provision of expert testimony on IT -related issues are also included here.

b. Custom software design and development services

b1. Website design and development services

This service consists of designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page.

b2. Database design and development services

This service consists of designing the structure and content of a database and/or of writing the computer code necessary to create and implement a database (data warehouse). Exclude contracts where the design and development of a database is bundled with the on-going management of the data holdings and are classified in the data management services sub category.

b3. Customization and integration of packaged software

This service consists of adapting (modifying, configuring, etc. ) and installing an existing application so that it is functional within the clients' information system environment.

b4. Video game design and development services

b5. Other custom software development services

This service consists of adapting (modifying, configuring, etc. ) and installing an existing application so that it is functional within the client's information system environment or creating software to meet the specific needs of the clients.

c. Computer systems and network design and development services

c1. Network design and development services (include network security design)

This service consists of designing, developing and implementing customer networks such as Intranets, Extranets and Virtual Private Networks.

c2. Computer systems design, development and integration services

This service consists of assessing an organization's computer requirements, advising on hardware and software acquisitions, developing system specifications and either putting the new system in place or providing the client with the necessary specifications to put the new system in place.

d. Hosting and information technology (IT) infrastructure provisioning services ( e.g. , Website hosting, application service provisioning, business process management services, collocation, data storage and management)

Website hosting services

The service of providing the infrastructure to host a customer's website and related files in a location that provides fast, reliable connection to the Internet.

Application service provisioning (ASP)

The provision of leased software applications from a centralized, hosted, and managed computing environment.

Business process management services

A bundled service package that combines information-technology-intensive services with labour (manual or professional depending on the solution), machinery and facilities to support, host and manage a business process for a client.

Collocation

The provision of rack space within a secured facility for the placement of servers and enterprise platforms. The service includes the space for the client's hardware and software, connection to the Internet or other communication networks and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware and software.

Data storage

The service of administering storage and back-up management of data such as remote back-up services, storage or hierarchical storage management (migration).

Data management

The ongoing management and administration of data as an organizational resource. Services may include performing data modelling, data mobilization, data mapping/rationalization, data mining and system architecture.

e. IT infrastructure and network management services

e1. Network management services

The service of managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related services.

e2. Computer systems management services

Providing day-to-day management and operation of a client's computer system.

f. Information and document transformation services ( e.g. , imaging, data conversion and migration)

The service of converting paper documents into digital or other machine-readable formats. The service generally involves the following components: 1) document preparation; 2) scanning, optical character recognition and other data capture activities; 3) delivery or output of the information captured into a database or a physical medium.

g. IT technical support services (for hardware or software; include disaster recovery services)

The provision of technical expertise to solve problems for the client in using software, hardware or entire computer system.

The provision of customer support in using or troubleshooting software and include upgrade services and the provision of patches and updates.

The provision of customer support in using or troubleshooting the computer hardware and software. It includes testing and cleaning on a routine basis and repair of IT equipment. Includes technical assistance in moving a client's computer system to a new location.

The provision of technical expertise to solve specialized problems for the client using a computer system. These specialized services include computer auditing and assessment, data recovery and disaster recovery.

Services of auditing or assessing computer operations without providing advice or other follow-up action. Includes auditing, assessing and documenting a server, network or process for components, capabilities, performance or security.

Retrieving a client's data from a damaged or unstable hard drive or other storage medium.

Providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in the event of a disaster such as a fire or flood.

h. Software publishing

h1. System software (include programming languages)

Publication of low-level software required to manage computer resources and support the production or execution of application programs but which is not specific to any particular application.

Operating system software

Software that controls a computer and its peripherals. Modern operating systems such as Linux, Macintosh OSX and Windows 7, 8, 8.1 and 10 handle many of a computer's basic functions.

Network software

Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

Database management software

A program that manages all facets of a database. Primary services of database management software include storage, modification and extraction of data. Database management software also regulates user access and protects data against damage.

Development tools and programming languages software

Software used to assist in the development and/or authoring of computer programs. Software products that support the professional developer in the design, development and implementation of a variety of software systems and solutions (includes all program development tools and programming languages software).

h2. Application software

Any self-contained program that performs a specific function directly for the end user.

General business productivity and home use applications

Software used for general business purposes to improve productivity, or in the home for entertainment, reference or educational purposes (include office suite applications such as word processors, spreadsheets, simple databases, graphics applications, project management software, computer-based training software, games, references, home education, etc. ).

Cross-industry applications

Software that is designed to perform and/or manage a specific business function or process that is not unique to a particular industry (include professional accounting software, human resource management, customer relations management software, geographic information system software, web page/site design software, etc. ).

Vertical market applications

Software that performs a wide range of business functions for a specific industry such as manufacturing, retail, healthcare, engineering, restaurants, etc.

Utilities software

A small computer program that performs a very specific task. Utilities differ from other software applications in terms of size, cost and complexity (examples Include: compression programs, anti-virus, search engines, font, file viewers and voice recognition software. Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning).

Sales for each of the following goods and services
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Information technology (IT) technical consulting services  
Custom software design and development services  
Website design and development services  
Database design and development services  
Customization and integration of packaged software  
Video game design and development services  
Other custom software development services  
Computer systems and network design and development services  
Network design and development services  
Computer systems design, development and integration services  
Hosting and IT infrastructure provisioning services  
IT infrastructure and network management services  
Network management services  
Computer systems management services  
Information and document transformation services  
IT technical support services for hardware or software  
Software publishing  
System software  
Application software  
Video gaming software  
Re-sale of computer hardware and software (retail and wholesale)  
Computer hardware  
Software  
IT related training services  
Other  
Total sales of goods and services  

2. Approximately what percentage (%) of this business's total revenue was generated by Cloud Computing Services?

Cloud computing is on-demand access, via the Internet, to computing resources hosted at a remote data center managed by a cloud services provider.

These services can include:

  • SaaS: software-as-a-service (email, applications for end users)
  • PaaS: platform-as-a-service (operating systems, application development, web servers)
  • IaaS: infrastructure-as-a-service (physical servers, virtual servers, networking, system management)

Percentage

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

Breakdown of sales by the types of client
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Clients in Canada — individuals and households  
Clients in Canada — businesses  
Clients in Canada — governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouse/distribution centres.
Percentage breakdown of sales by consumer location
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

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

Revenue received (CAN$ '000)

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

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

Percentage breakdown of revenue received from clients outside Canada by goods, services and royalties
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

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

Percentage breakdown of revenue received from clients outside Canada by country
What was the percentage breakdown of revenue received from clients outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

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

Payments made (CAN$ '000)

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

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

Percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

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

Percentage breakdown of payments made to suppliers outside Canada by country
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  
List of countries
  • Aruba
  • Afghanistan
  • Angola
  • Anguilla
  • Åland Islands
  • Albania
  • Andorra
  • United Arab Emirates
  • Argentina
  • Armenia
  • American Samoa
  • Antarctica
  • French Southern Territories
  • Antigua and Barbuda
  • Australia
  • Austria
  • Azerbaijan
  • Burundi
  • Belgium
  • Benin
  • Bonaire, Saint Eustatius and Saba
  • Burkina Faso
  • Bangladesh
  • Bulgaria
  • Bahrain
  • Bahamas
  • Bosnia and Herzegovina
  • Saint Barthélemy
  • Belarus
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Barbados
  • Brunei Darussalam
  • Bhutan
  • Bouvet Island
  • Botswana
  • Central African Republic
  • Cocos (Keeling) Islands
  • Switzerland
  • Chile
  • China
  • Côte d'Ivoire
  • Cameroon
  • Congo, The Democratic Republic of the
  • Congo, Republic of the
  • Cook Islands
  • Colombia
  • Comoros
  • Cape Verde
  • Costa Rica
  • Cuba
  • Curaçao
  • Christmas Island
  • Cayman Islands
  • Cyprus
  • Czech Republic
  • Germany
  • Djibouti
  • Dominica
  • Denmark
  • Dominican Republic
  • Algeria
  • Ecuador
  • Egypt
  • Eritrea
  • Western Sahara
  • Spain
  • Estonia
  • Ethiopia
  • Finland
  • Fiji
  • Falkland Islands (Malvinas)
  • France
  • Faroe Islands
  • Micronesia, Federated States of
  • Gabon
  • United Kingdom
  • Georgia
  • Guernsey
  • Ghana
  • Gibraltar
  • Guinea
  • Guadeloupe
  • Gambia
  • Guinea-Bissau
  • Equatorial Guinea
  • Greece
  • Grenada
  • Greenland
  • Guatemala
  • French Guiana
  • Guam
  • Guyana
  • Hong Kong Special Administrative Region
  • Heard Island and McDonald Islands
  • Honduras
  • Croatia
  • Haiti
  • Hungary
  • Indonesia
  • Isle of Man
  • India
  • British Indian Ocean Territory
  • Ireland, Republic of
  • Iran
  • Iraq
  • Iceland
  • Israel
  • Italy
  • Jamaica
  • Jersey
  • Jordan
  • Japan
  • Kazakhstan
  • Kenya
  • Kyrgyzstan
  • Cambodia
  • Kiribati
  • Saint Kitts and Nevis
  • Korea, South
  • Kuwait
  • Laos
  • Lebanon
  • Liberia
  • Libya
  • Saint Lucia
  • Liechtenstein
  • Sri Lanka
  • Lesotho
  • Lithuania
  • Luxembourg
  • Latvia
  • Macao Special Administrative Region
  • Saint Martin (French part)
  • Morocco
  • Monaco
  • Moldova
  • Madagascar
  • Maldives
  • Marshall Islands
  • Macedonia, Republic of
  • Mali
  • Malta
  • Burma (Myanmar)
  • Montenegro
  • Mongolia
  • Northern Mariana Islands
  • Mozambique
  • Mauritania
  • Montserrat
  • Martinique
  • Mauritius
  • Malawi
  • Malaysia
  • Mayotte
  • Namibia
  • New Caledonia
  • Niger
  • Norfolk Island
  • Nigeria
  • Nicaragua
  • Niue
  • Netherlands
  • Norway
  • Nepal
  • Nauru
  • New Zealand
  • Oman
  • Pakistan
  • Panama
  • Pitcairn
  • Peru
  • Philippines
  • Palau
  • Papua New Guinea
  • Poland
  • Puerto Rico
  • Korea, North
  • Portugal
  • Paraguay
  • West Bank and Gaza Strip (Palestine)
  • French Polynesia
  • Qatar
  • Réunion
  • Romania
  • Russian Federation
  • Rwanda
  • Saudi Arabia
  • Sudan
  • Senegal
  • Singapore
  • South Georgia and the South Sandwich Islands
  • Saint Helena
  • Svalbard and Jan Mayen
  • Solomon Islands
  • Sierra Leone
  • El Salvador
  • San Marino
  • Somalia
  • Saint Pierre and Miquelon
  • Serbia
  • Sao Tome and Principe
  • Suriname
  • Slovakia
  • Slovenia
  • Sweden
  • Swaziland
  • Sint Maarten (Dutch part)
  • Seychelles
  • Syria
  • Turks and Caicos Islands
  • Chad
  • Togo
  • Thailand
  • Tajikistan
  • Tokelau
  • Turkmenistan
  • Timor-Leste
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Tuvalu
  • Taiwan
  • Tanzania
  • Uganda
  • Ukraine
  • United States Minor Outlying Islands
  • Uruguay
  • Uzbekistan
  • Holy See (Vatican City State)
  • Saint Vincent and the Grenadines
  • Venezuela
  • Virgin Islands, British
  • Virgin Islands, United States
  • Viet Nam
  • Vanuatu
  • Wallis and Futuna
  • Samoa
  • Kosovo
  • Yemen
  • South Africa, Republic of
  • Zambia
  • Zimbabwe

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found at the following link: 2025 Annual Survey of Service Industries: Software Development and Computer Services.

Changes or events

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

Select all that apply.

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

Contact person

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

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

  • Yes
  • No

Who is the best person to contact about this questionnaire?

First name:

Last name:

Title:

Email address:

Telephone number (including area code):

Extension number (if applicable):

Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

Hours:

Minutes:

13. Do you have any comments about this questionnaire?

2025 Survey of Service Industries: Architectural Services

Why are we conducting this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

Legal name

Operating name (if applicable)

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

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

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

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

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

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

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

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

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

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

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

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

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

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

Main activity

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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, 2025 and March 31, 2026.

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

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

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

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

Fiscal year start date

Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000 : $764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services ( e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

The sum of sub-questions a. to h.
  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other  
Total revenue  

E-commerce

The following questions are about e-commerce activities.

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment. Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's total revenue?

Include:

  • sales of goods and services
  • rental, leasing and property management
  • commissions
  • subsidies, grants, donations, fundraising and sponsorships
  • royalties
  • rights
  • licensing and franchise fees
  • dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

  • Yes
  • No

3. Of the [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances ( e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets ( e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation ( e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

The sum of sub-questions a. to u.
  CAN$ '000
a. Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
b. Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses   

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

a. Architectural services

a1. Single-family residential projects

Architectural services provided for single-family residential building projects.

Include:

  • the design of single-family homes in subdivision developments
  • townhouses with a floor-to-ceiling wall between each unit.

Exclude historical restoration projects.

a2. Multi-family residential projects

Architectural services provided for multi-family residential building projects.

Include the design of apartment blocks.

Exclude:

  • the design of nursing homes and similar residential health care building projects
  • the design of hotels, resorts and similar temporary overnight accommodation building projects
  • historical restoration projects.

a3. Office building projects

Architectural services for all types of office buildings, including those for public and institutional clients.

Include office parks.

Exclude historical restoration projects.

a4. Retail and restaurant projects

Architectural services for stores, restaurants and similar buildings.

Include:

  • shopping centres
  • retail stores
  • restaurants
  • gas stations.

Exclude historical restoration projects.

a5. Hotel and convention centre projects

Architectural services for buildings providing temporary overnight accommodations.

Include:

  • hotels
  • motels
  • resorts
  • convention centres.

Exclude historical restoration projects.

a6. Health care projects ( e.g., hospitals, nursing homes and similar projects)

Architectural services for buildings which provide health care.

Include:

  • active care hospitals and clinics
  • nursing homes
  • respite care centres.

Exclude historical restoration projects.

a7. Entertainment, recreational, and cultural building projects

Architectural services for entertainment, recreational and cultural building projects.

Include:

  • cinemas and theatres
  • museums
  • zoos
  • aquariums
  • health clubs
  • swimming pools
  • stadiums and arenas
  • community centres
  • monuments.

Exclude historical restoration projects.

a8. Educational building projects ( e.g., schools, colleges, universities)

Architectural services for educational buildings.

Include:

  • elementary, secondary and postsecondary projects
  • school and college instructional buildings
  • college dormitories and other buildings on college campuses
  • daycare centres.

Exclude historical restoration projects.

a9. Industrial building projects

Architectural services for industrial buildings.

Include:

  • mine buildings
  • manufacturing plants and similar processing and assembly buildings.

Exclude:

  • warehouses
  • historical restoration projects.

a10. Transportation and distribution facility projects

Architectural services for transportation and distribution facility projects, ( e.g., buildings involved in the movement of goods and people and the storage of goods).

Include:

  • bus stations
  • train stations
  • airport terminals
  • warehouses
  • distribution centres
  • truck terminals.

Exclude historical restoration projects.

a11. Other non-residential building projects ( e.g., churches, prisons)

Other specialized non-residential public building projects.

Include:

  • churches
  • prisons
  • religious building projects
  • military building projects.

Exclude historical restoration projects.

a12. Historical restoration projects

Architectural services that incorporate legal requirements to preserve or restore the historic character of a building.

a13. Architectural advisory services

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

b. Landscape architectural services

Landscape architectural services are concerned with the design of built landscape.

Include:

  • landscape architectural services for a design-build project provided on a sub-contract basis
  • the provision of designs and construction documents
  • plans, studies and other advisory services related to specific projects
  • construction contract administration services.

Exclude:

  • non-landscape architectural products related to building projects, provided on a stand-alone basis ( e.g., construction management services, engineering design services and drafting services)
  • design-build contracts, in which you assume the construction risk as well as the design risk.

c. Urban planning services

Urban planning services develop plans for the use of land to achieve a community's objectives for a built and natural environment that is aesthetically pleasing, efficient and functional. Urban plans express public policies related to land use and development as outlined by municipalities or other levels of governments. They provide a framework within which the plans for actual projects can be developed.

Exclude the design of site master plans for actual construction projects.

d. Project site master planning services

Services that provide plans for a construction site with the proposed location of buildings, roads, parking lots and other features.

Exclude urban planning services.

e. Interior design services

Business activities related to the planning, designing and administering of projects in interior spaces to meet the physical and aesthetic needs of people, taking into consideration building codes, health and safety regulations, traffic patterns and floor planning, mechanical and electrical needs, and interior fittings and furniture.

Exclude retail or wholesale locations that also provide interior design or decorating as a service.

f. Engineering services

The application of physical laws and principles in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems.

Include:

  • the provision of designs, plans, and studies related to engineering projects
  • engineering design services for a design-build project that are provided on a sub-contract basis.

g. Other sales of goods and services - specify

All other architectural and landscape architectural services not defined above.

What were this business's sales for each of the following goods and services?
  CAN$ '000
Architectural services  
Single-family residential projects  
Multi-family residential projects  
Office building projects  
Retail and restaurant projects  
Hotel and convention centre projects  
Health care projects  
Entertainment, recreational and cultural building projects  
Educational building projects  
Industrial building projects  
Transportation and distribution facility projects  
Other non-residential building projects  
Historical restoration projects  
Architectural advisory services  
Landscape architectural services  
Urban planning services  
Project site master planning services  
Interior design services  
Engineering services  
Other  
Total sales of goods and services  

Industry characteristics

2. What were this business's sales by the following types of revenue?

a. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

  • reimbursable expenses
  • subcontract fees awarded to other companies.

b. Subcontracts

Please report the value of the subcontracts awarded by you to other firms/consultants.

c. Reimbursables

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

Exclude subcontract fees.

What were this business's sales by the following types of revenue?
  CAN$ '000
Fee income  
Subcontracts  
Architectural consulting  
Other consulting  
Reimbursables  
Other  
Total sales  

3. During this reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

During this reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?
  Number
Number of partners and proprietors, non-salaried, during this reporting period  

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions ( e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

 
  Percentage
Clients in Canada — individuals and households  
Clients in Canada — businesses  
Clients in Canada — governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouse/distribution centres.
 
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

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

Revenue received ( CAN$ '000 )

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

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

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

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

What was the percentage breakdown of revenue received from clients outside Canada by country?
  Percentage
United States  
Mexico  
Provide the percentage of revenue received from any other countries - top 4 clients only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

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

Payments made ( CAN$ '000 )

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

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

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

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

What was the percentage breakdown of payments made to suppliers outside Canada by country?
  Percentage
United States  
Mexico  
Provide the percentage of payments made to any other countries - top 4 suppliers only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

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

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

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

13. Do you have any comments about this questionnaire?

2025 Survey of Service Industries: Engineering Services

Why do we conduct this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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, 2025 and March 31, 2026.

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

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

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

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

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000 : $764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services ( e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
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
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  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances ( e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets ( e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation ( e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing 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.
Specify all other costs and expenses:
 
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

Engineering services

a. Residential building engineering projects

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

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

b. Commercial, public and institutional building engineering projects

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

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

Industrial and manufacturing engineering projects

c. Mining and metallurgical plant and process engineering projects

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

Include:

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

d. Petroleum and petrochemical plant and process engineering projects

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

Include:

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

e. Industrial machinery engineering design projects

All engineering services related to the design of industrial machinery.

Include machinery design for industries such as:

  • agriculture
  • construction
  • mining
  • metalworking
  • commercial and service industries
  • heating, ventilating and air-conditioning
  • power transmission machinery.

f. Other industrial and manufacturing engineering projects

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

Other engineering services

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

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

Include:

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

Exclude:

  • Engineering advisory services not related to a specific project (report at question 1l)
  • Design-build contracts in which the contracts cover both the engineering design and construction elements (report at question 1o).

h. Municipal utility engineering projects

All engineering services related to municipal utilities.

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

i. Power generation, transmission and distribution engineering projects

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

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o)

j. Telecommunications and broadcasting engineering projects

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

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

k. Hazardous and industrial waste engineering projects

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

Include:

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

Exclude:

  • Engineering advisory services that are not related to a specific project (report at question 1l)
  • Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

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

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

Include:

  • policy analysis
  • regulatory studies
  • audits
  • forensic investigations
  • expert witness services.

m. Other engineering projects or services

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

Secondary activities

n. Project management services

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

o. Construction services (include design-build contracts)

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

Include:

  • construction of buildings
  • heavy and civil engineering construction
  • specialty trade contractors.

Exclude:

  • manufacturing and installing building equipment such as power boilers and manufacturing pre-fabricated buildings
  • operating highways, streets and bridges
  • house moving (transportation only)
  • project management services, when it is a primary activity
  • maintenance of rights of way for power, communication and pipe lines
  • cleaning building exteriors after construction.

p. Environmental consulting services

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

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

Exclude services that involve stand-alone implementation.

q. Other sales of goods and services

All other engineering services not defined above.

Total sales of goods and services

The sum of questions 1a. to 1q. above.

What were this business's sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Engineering services  
a. Residential building engineering projects  
b. Commercial, public and institutional building engineering projects  
Industrial and manufacturing engineering projects  
c. Mining and metallurgical plant and process engineering projects  
d. Petroleum and petrochemical plant and process engineering projects  
e. Industrial machinery engineering design projects  
f. Other industrial and manufacturing engineering projects  
Other engineering services  
g. Transportation engineering projects
e.g., road, rail, air, marine
 
h. Municipal utility engineering projects  
i. Power generation, transmission and distribution engineering projects  
j. Telecommunications and broadcasting engineering projects  
k. Hazardous and industrial waste engineering projects  
l. Engineering advisory services
e.g., expert witness, forensic investigation
 
m. Other engineering projects or services  
Secondary activities  
n. Project management services  
o. Construction services
Include design-build contracts.
 
p. Environmental consulting services  
q. Other
Specify all other sales of goods and services:
 
Total sales of goods and services  

2. What were this business's sales by each of the following types of revenue?

Sales by type of revenue

a. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

  • reimbursable expenses
  • subcontract fees awarded to other companies.

b. Subcontracts

Please report the value of subcontracts awarded by you to other firms or consultants.

c. Reimbursables

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

Exclude subcontract fees.

d. Other income

Revenues not elsewhere classified.

Total sales

The sum of questions a. to d. above.

What were this business's sales by each of the following types of revenue?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Fee income
Exclude reimbursable expenses, subcontract fees awarded to other companies.
 
b. Subcontracts
Report the value of jobs you subcontracted out to other companies.
 
b1. Engineering consulting  
b2. Other consulting
e.g., architects and contractors
 
c. Reimbursables
i.e., revenue received from clients to cover the cost of contract related materials
 
d. Other
Specify other income:
 
Total sales  

3. Please report sales of engineering services related to:

Environment-related projects

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

Include sales of related machinery, equipment and products sold as part of a service delivered.

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

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

b. Municipal waste water treatment

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

c. Municipal garbage collection and disposal

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

d. Site remediation

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

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

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

Please report sales of engineering services related to:
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Facilities that generate electrical power from the following renewable energy sources: sun, wind, water, biomass or the earth's heat  
b. Municipal waste water treatment  
c. Municipal garbage collection and disposal  
d. Site remediation  
e. Industrial air, water and solid waste collection, treatment and disposal projects  

4. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

Number

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions ( e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouses/distribution centres.
What was the percentage breakdown of this business's sales by consumer location?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

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

Revenue received ( CAN$ '000 )

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

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

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

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

What was the percentage breakdown of revenue received from clients outside Canada by country?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

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

Payments made ( CAN$ '000 )

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

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

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

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

What was the percentage breakdown of revenue received from clients outside Canada by country?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant. We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca - this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

11. 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?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

13. Do you have any comments about this questionnaire?

2025 Survey of Service Industries: Film, Television and Video Production

Why do we conduct this survey?

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

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

  • Calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • Establishing government programs to assist businesses
  • Assisting the business community in negotiating contracts and collective agreements
  • Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • Indexing social benefit programs and determining tax brackets
  • Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

You may also contact us by email at 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, the Northwest Territories and Nunavut.

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

Business or organization and contact information

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

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

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

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

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

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

  • Legal name
  • Operating name (if applicable)

2. Please 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.

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

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

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

4. Please 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

  • This is the current main activity.
  • This is not the current main activity.

Please provide a brief but precise description of this business or organization's main activity.
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

  • Yes
  • No

When did the main activity change? Date

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

How to search:

  • if desired, you can filter the search results by first selecting this business or organization's activity sector
  • enter keywords or a brief description that best describes this business or organization main activity
  • press the Search button to search the database for an activity that best matches the keywords or description you provided
  • then select an activity from the list.

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

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

Enter keywords or a brief description, then press the Search button

7. You have indicated that the current main activity of this business or organization is: Main activity Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

  • Yes, there are other activities.
  • No, that is the only significant activity.

Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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

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

Percentage of revenues by activities
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

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

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

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

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services ( e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax)

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. Other revenue - please specify

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Business's revenue from each source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Sales of goods and services  
Rental and leasing  
Commissions  
Subsidies  
Royalties, rights, licensing and franchise fees  
Dividends  
Interest  
Other  
Total revenue  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

  • Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances ( e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets ( e.g. , amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation ( e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

Business's expenses
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
Subcontracts  
Research and development fees  
Professional and business fees  
Utilities  
Office and computer related expenses  
Telephone, Internet and other telecommunication  
Business taxes, licenses and permits  
Royalties, franchise fees and memberships  
Crown charges  
Rental and leasing  
Repair and maintenance  
Amortization and depreciation  
Insurance  
Advertising, marketing, promotion, meals and entertainment  
Travel, meetings and conventions  
Financial services  
Interest expense  
Other non-production-related costs and expenses  
Other  
Total expenses  

Industry characteristics

Production revenue for titles produced in-house and contract productions by type. Exclude subsidies and tax credits.

1. Provide a breakdown of your in-house production revenue and your contract production revenue by type of production.

In-house production revenue refers to revenue generated while producing titles for which you own the copyright. Contract productions are those protected by copyright but produced under contract for others.

Feature films - feature-length (75 minutes or more) productions and where the first market is theatres. This does not include movies-of-the-week and made for television films (which are to be included in the 1 b. Television productions category), nor straight to video productions (which are to be included in the 1 e. Videos or other sales category).

Digital media production sector - consists of individuals and companies that create digital media content and experiences that range across platforms; from mobile devices, to computers, to television screens. Digital media production varies greatly; from applications to experiential content supported by multi-million dollar budgets. Content may be accessible on multiple digital devices ( i.e., computers, smartphones, tablet devices).

Convergent digital media production - convergent digital media production includes content developed for digital media platforms and integrated with a traditional audiovisual product (typically a television series) in order to enhance or deepen the audience experience of screen-based content.

Videos and other sales - includes productions such as music videos, educational videos, videos for government boards, agencies, departments or Crown corporations, and corporate/industry videos.

Canadian audiovisual treaty coproductions - when two or more production companies based in different countries combine resources to produce an audiovisual project for which they share economic risk, ownership, revenues, and benefits from their respective governments pursuant to the terms of a treaty.

Foreign location and service productions - feature films and television programs filmed in Canada by foreign producers or by Canadian service producers on behalf of foreign producers.

Below are definitions of associated, single-purpose production, incorporated production and active companies.

Associated applies to the following cases:

  • the company owns at least 50% of another incorporated production or production company
  • the company has a parent or parents that own at least 50% of the company's interests
  • the parent or parents of this company owns other incorporated productions or production companies.

Single purpose production company refers to:

  • a separate business unit that directs and controls the allocation of resources relating to its Canadian operations and for which separate financial and balance sheet accounts are maintained.

Incorporated production company refers to:

  • a separate legal entity for which separate financial records are kept.

Active

A company is considered active in 2015 if it generated revenue or expenses in 2015.

Parent company

A legal entity that owns the major controlling interest of this company.

Total sales by type of production
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Feature films  
Television productions  
Commercials  
Digital media productions  
All other sales  
Total sales  

2. What percentage of this business's total sales revenue comes from

Percentage of sales by location of production
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Canadian productions  
Foreign location and service productions  
Total  

3. Is this business associated with any other incorporated production companies or single-purpose production companies that were active in 2025 ?

  • Yes
  • No

How many companies?

Industry characteristics - Location details # reported

4. Please list the name of the second active incorporated production company or single-purpose production company associated with this business unit.

Include their annual revenue and expenses, and indicate if these amounts have been reported elsewhere in this questionnaire.

Location details # reported

  • Name:
  • Province, territory:
    • Alberta
    • British Columbia
    • Manitoba
    • New Brunswick
    • Newfoundland and Labrador
    • Nova Scotia
    • Northwest Territories
    • Nunavut
    • Ontario
    • Prince Edward Island
    • Quebec
    • Saskatchewan
    • Yukon Territory
  • Total revenue 2025
  • Total expenses 2025

5. Please indicate if these amounts have been included elsewhere in this questionnaire.

  • Yes
  • No

6. Please specify the names of the parent companies.

Specify names of the parent companies

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Notification of intent to extract web data

7. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

9. 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?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name
  • Last name
  • Title
  • Email address
  • Telephone number (including area code)
  • Extension number (if applicable)
  • Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

  • Hours
  • Minutes

11. We invite your comments about this questionnaire.

Enter your comments

2025 Survey of Service Industries: Consulting Services

Why do we conduct this survey?

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

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

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce 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, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon.

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

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

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

You may also contact us by email at 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.

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name:
  • Operating name (if applicable):

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

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

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

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

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

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

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

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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, 2025 and March 31, 2026.

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

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

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

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

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year:

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000: $764,000

I will report in the format above

Revenue

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:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business.

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

  • sales from Canadian locations (domestic and export sales)
  • transfers to other business units or a head office of your firm.

Exclude:

  • transfers into inventory and consignment sales
  • federal, provincial and territorial sales taxes and excise duties and taxes
  • intercompany sales in consolidated financial statements.

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, etc.

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 (for example, compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

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:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
  CAN$ '000
a. Sales of goods and services
Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
 
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
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  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business.

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

  • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

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:

  • vacation pay
  • bonuses (including profit sharing)
  • employee commissions
  • taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
  • severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

  • health plans
  • insurance plans
  • employment insurance
  • pension plans
  • workers' compensation
  • association dues
  • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
  • contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

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:

  • legal services
  • accounting and auditing fees
  • consulting fees
  • education and training fees
  • appraisal fees
  • management and administration fees
  • property management fees
  • information technology (IT) consulting and service fees (purchased)
  • architectural fees
  • engineering fees
  • scientific and technical service fees
  • other consulting fees (management, technical and scientific)
  • veterinary fees
  • fees for human health services
  • payroll preparation fees
  • all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

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

Include:

  • diesel, fuel wood, natural gas, oil and propane
  • sewage.

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

  • amounts paid to holders of patents, copyrights, performing rights and trademarks
  • gross overriding royalty expenses and direct royalty costs
  • resident and non-resident royalty expenses
  • franchise fees.

Exclude Crown royalties

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:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • professional and other liability insurance
  • motor vehicle and property insurance
  • executive life insurance
  • bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation (e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

  • explicit service charges for financial services
  • credit and debit card commissions and charges
  • collection expenses and transfer fees
  • registrar and transfer agent fees
  • security and exchange commission fees
  • other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

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

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
  CAN$ '000
a. Cost of goods sold  
a1. Opening inventories  
a2. Purchases
Include raw materials, goods purchased for resale and non-returnable containers.
Exclude change in inventories.
 
a3. Closing inventories  
a4. Cost of goods sold
Opening inventories plus purchases minus closing 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.
Specify all other costs and expenses:
 
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

a. Management consulting services

a1. Strategic management consulting services

Providing advice and guidance concerning the overall strategic direction, planning, structuring and control of an organization.

Include consulting on:

  • business strategy and planning
  • corporate development and restructuring
  • crisis management
  • the development of an organization's overall direction and objectives
  • the determination of the organization's strategy to achieve the selected direction and objectives
  • the selection of a method for carrying out the strategy, including selection among such methods as a merger or acquisition, joint venture, outsourcing, or other alliance, divestiture, new business venture or use of new technology
  • designing or redesigning the organizational structure.

a2. Financial management consulting services

Providing advice and guidance concerning financial strategies, planning and control.

Include:

  • advice and guidance on projects related to working capital and liquidity management
  • the determination of an appropriate capital structure
  • capital investment proposals, asset management
  • accounting policy and procedures
  • budgeting and budgetary controls
  • financial consulting services related to mergers, acquisitions and divestitures such as advice on methods of valuations, methods of payment and methods of control
  • international finance.

a3. Marketing management consulting services

Providing advice and guidance on projects related to marketing strategy, market development and sales management and development.

Include:

  • identifying external opportunities and challenges that can be addressed by marketing
  • analysing internal strengths and weaknesses
  • determining which goods and services to offer
  • target markets
  • competitive position
  • features of goods and services including customer service programs
  • pricing
  • advertising, and distribution channels (including franchising)
  • marketing expenditure level
  • sales management and development.

a4. Employee compensation and benefits consulting services

Providing advice and guidance related to compensation and benefits systems.

Include:

  • base salary or hourly wages
  • fringe benefits and incentive compensation
  • non-cash compensation
  • employee services and benefits such as pension and retirement and savings plans, welfare and health plans
  • early retirement proposals

Scope of services may consist of:

  • job evaluation and job rating systems
  • performance appraisals
  • executive compensation
  • incentive and bonus plans
  • job and positions analysis and evaluations
  • comparative wage-and-salary surveys
  • pay for performance programs, profit sharing plans, executive compensation and termination packages.

a5. Other human resources management consulting services

Providing advice and guidance concerning the development or modification of human resource strategies, policies, practices and procedures except concerning compensation and benefits.

Include:

  • consulting on recruitment
  • organizational development (improving functions within and between groups)
  • employee training and development needs
  • outplacement procedures and plans for assistance to employees
  • succession planning
  • compliance with government regulations in areas such as health, safety, workers' compensation and employment equity
  • labour-management relations
  • employee assistance programs
  • human resources audits.

a6. Operations and supply chain management consulting services

Operations management is concerned with the management of physical, financial and human resources with the objective of producing goods and services. Supply chain management is a bundled service.

Include:

  • inventory management services
  • warehousing and storage services and distribution services.

May include advice and guidance concerning:

  • productivity improvement
  • cost reduction
  • quality improvements in goods and services
  • registration for quality management systems
  • improvements to logistical operations such as production planning and control
  • the management of supply sources, inventories, distribution networks and transportation.

a7. Other management consulting services - specify

All other advisory services not elsewhere classified that are provided by management consulting firms.

Include:

  • economic and social research services
  • arbitration and conciliation services (except by lawyer, attorney or paralegal offices)
  • other related products such as:

Actuarial consulting services, except for employee pensions and other benefits

Providing advice and guidance on actuarial matters such as life insurance and annuities, property and casualty insurance, public pension, health and other social insurance plans, income loss and marriage breakdown.

Expert witness services

Providing testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge, is recognized as being qualified to render an informed opinion on matters relating to a field or subject.

Training services, management

Providing management-related training and education services, in fields such as strategic management, financial management, marketing management, human resources management, operations and logistics management on a stand-alone basis.

Project management

Planning, supervising and co-ordinating the activities involved in carrying out a project, with regard to time, cost, project team membership, performance requirements and other constraints. This product refers only to those situations in which project management is offered as a stand-alone service.

b. Environmental consulting services

b1. Environmental assessments

Objective studies undertaken for any one or more of the following purposes:

  • Identify whether or not environmental contamination exists at a particular site, and if so, determine the source, nature and extent of the contamination;
  • Assess the risk to public health and safety from environmental contamination associated with a project that is proposed or in place;
  • Evaluate the impact on the ecology, society or economy of environmental contamination resulting from human or natural activity.

b2. Environmental audits

An independent assessment of the current status of a party's compliance with applicable environmental requirements or of a party's environmental compliance policies, practices and controls.

b3. Site remediation planning services

Preparation of a plan for the abatement of environmental contamination, usually at a specific site, and incorporating such technical or other criteria as may be prescribed by law or regulation.

b4. Natural resources management consulting services

The provision of objective information, advice and guidance concerning the best practices for the ecologically sustainable development and use of:

  • lands and forests
  • bodies of water
  • oil, gas, and mineral deposits
  • wildlife populations
  • other natural resources.

b5. Waste management consulting services

The provision of objective information, advice and guidance concerning the best practices for the minimization, transport, handling, disposal and/or recycling of waste.

b6. Environmental policy development consulting services

Advising public or private institutions on the design, development and implementation of environmental statutes, regulations, standards or practices. Consulting services of this type may extend to the drafting of such statutes, regulations, standards or practices on behalf of the client.

b7. Other environmental consulting services - specify

All other advisory services not elsewhere classified that are provided by environmental consultants.

c. Other scientific and technical consulting services

c1. Economic consulting services

Providing advice related to the description and analysis of the production, distribution and consumption of goods and services.

Include:

  • consulting services related to macroeconomic modeling
  • economic forecasting
  • economic issues arising from competition, regulations, public policy and finance
  • expert witness services
  • consulting in agricultural economics.

c2. Geological and geophysical consulting services

Providing advice concerning the geology of mineral, oil and natural gas resource exploration and development.

Include:

  • geophysical methods
  • expert witness services
  • resource and reserve estimates, audits and reviews
  • independent valuations of mineral, oil and natural gas properties
  • preparation of independent reports for stock exchange listings
  • feasibility studies of mineral, oil and natural gas properties
  • mineral, oil and natural gas property and project evaluation services
  • geophysical survey design, including selection of methods
  • appraisal of geological, geophysical or geochemical anomalies.

c3. Soil management, crop and animal production consulting services

Providing advice in relation to the scientific management of agricultural land as well as crop or animal production.

Include expert witness services and consulting services related to:

  • tree farming
  • crop fertilization
  • animal breeding
  • soil conservation.

c4. Occupational health and safety consulting services

Providing advice concerning health and related safety standards in commercial, industrial and government workplaces and facilities.

Include:

  • industrial hygiene
  • workplace health risk assessments
  • ergonomics
  • confined space entry
  • health hazard testing and evaluations
  • safety standard requirements
  • expert witness services.

c5. Other scientific and technical consulting services - specify

Providing advice on scientific and technical matters not elsewhere classified.

Include:

  • pharmaceutical
  • chemistry
  • atomic energy
  • expert witness services.

Also include heritage consulting services

Providing advice concerning the identification, investigation, preservation and interpretation of historical or heritage resources. Includes advice related to the use of historical and archaeological research.

  • built heritage assessments
  • archaeological site impact or mitigation
  • advice on local, national or international regulations and standards for heritage sites or properties
  • advice on obtaining government grants concerning heritage sites
  • traditional uses of land, water and natural resources by aboriginal peoples
  • expert witness services.
What were this business's sales for each of the following goods and services?
  CAN$ '000
a. Management consulting services  
a1. Strategic management consulting services  
a2. Financial management consulting services  
a3. Marketing management consulting services  
a4. Employee compensation and benefits consulting services  
a5. Other human resources management consulting services  
a6. Operations and supply chain management consulting services  
a7. Other
Specify all other management consulting services:
 
b. Environmental consulting services  
b1. Environmental assessments  
b2. Environmental audits  
b3. Site remediation planning services  
b4. Natural resources management consulting services  
b5. Waste management consulting services  
b6. Environmental policy development consulting services  
b7. Other
Specify all other environmental consulting services:
 
c. Other scientific and technical consulting services  
c1. Economic consulting services  
c2. Geological and geophysical consulting services  
c3. Soil management, crop and animal production consulting services  
c4. Occupational health and safety consulting services  
c5. Other
Specify all other scientific and technical consulting services:
 
d. Other sales of goods and services  
d1. Other
Specify all other sales of goods and services:
 
Total sales of goods and services  

2. During this reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

Number:

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada (carriage return to separate 2 words) Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
  Percentage
a. Clients in Canada - individuals and households  
b. Clients in Canada - businesses  
c. Clients in Canada - governments, not-for-profit organizations and public institutions
e.g., hospitals and schools
 
d. Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouses/distribution centres.
What was the percentage breakdown of this business's sales by consumer location?
  Percentage
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. United States  
o. All other countries  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

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

Revenue received (CAN$ '000):

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

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

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties? International transactions
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

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

What was the percentage breakdown of revenue received from clients outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of revenue received from any other countries - top 4 clients only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

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

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

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

Payments made (CAN$ '000):

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

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

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
  Percentage
a. Goods  
b. Services  
c. Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

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

What was the percentage breakdown of payments made to suppliers outside Canada by country?
  Percentage
a. United States  
b. Mexico  
c. Provide the percentage of payments made to any other countries - top 4 suppliers only  
c1. Other country 1
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 1:
 
c2. Other country 2
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 2:
 
c3. Other country 3
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 3:
 
c4. Other country 4
Begin entering the name of the other country by typing the first few letters to narrow down
the choices or enter your own answer
Specify other country 4:
 
Total percentage  

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency’s privacy and confidentiality mandate.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found at the following link: 2025 Survey of Service Industries: Consulting 

Changes or events

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

Select all that apply.

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

Contact person

11. 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?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

13. Do you have any comments about this questionnaire?