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 statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

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
  • 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.

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.
  • Please 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, please provide your best estimates.

This business or organization's revenue by each activity
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, YYYY and March 31, YYYY+1.

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

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (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

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. Other revenue - please specify
   • Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

This 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

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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
   1. 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).
   2. 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.

This business's expenses for each item
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

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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.

This business's sales for each 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
Commissions earned from the sale of real estate and lots
Revenue received from independent real estate associates
Revenue from real estate consulting services
Revenue from real estate appraisal services
Revenue from real estate listing services
Revenue from rental or leasing of property directly owned by this business
Other
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 ( $ ###### ) 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.

This business's commissions earned from the sale of real estate and lots ( $ ###### ) for each item
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
Sales of residential real estate and lots
Rental of residential real estate and lots
Sales of commercial real estate and lots
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 ( $ ###### ) 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.

This business's revenue from rental or leasing of property directly owned by this business ( $ ###### )
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
Revenue from rental and leasing of residential properties
Revenue from rental and leasing of commercial properties
Total percentage

In order to reduce future follow-up, please select one of the following options.

The total percentage breakdown does not add up to 100%.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

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).

This business's expenses for each type of commission
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
Commissions and fees paid to independent real estate salespersons
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

In order to reduce future follow-up, please select one of the following options.

The value for commissions and fees paid to independent real estate salesperson $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for commissions and fees paid to other real estate brokers $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Changes or events

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

Select all that apply.

• 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

1. 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) The maximum number of characters is 5.
• Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments

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 the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

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

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

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

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

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

You may also contact us by email at statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

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

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

Additional information

In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

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
  • 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.

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.
  • Please 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, please provide your best estimates.

This business or organization's revenue by each activity
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, YYYY and March 31, YYYY+1.

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

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (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

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. Other revenue - please specify
   • Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

This 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

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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
   1. 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).
   2. 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.

This business's expenses for each item
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

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

1.  What percentage of the revenue, at this head office only, is generated from:

Revenue
Revenue is divided into two main categories: revenue from transactions with external clients and revenue from transactions with internal clients. Please report accordingly.

Revenue from transactions with external clients and revenue from transactions with internal clients
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
External clients
Internal clients

2. What is the average number of people employed at this head office only, during the reporting period of YYYY-MM-DD to YYYY-MM-DD ?

Include full-time, part-time and temporary employees and employees absent with pay.
Exclude contract and subcontract workers who are not part of your payroll.

Employment at this head office
To calculate the average number of people employed, add the number of people employed in the last pay period of each month and divide this sum by the number of months in the reporting period (usually 12).

Exclude:

• contract and subcontract workers who are not part of your payroll
• company pensioners
• persons working on a full commission basis for whom you are not making Canada Pension Fund (CPP) or Quebec Pension Fund (le Régime des rentes du Québec) or employment insurance (EI) contributions
• outside directors of incorporated companies.

Number

In order to reduce future follow-up, please select one of the following options.

You have not indicated the average number of people employed at this head office.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You have not reported any average number of people employed at this head office, but you did in the previous year.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The average number of people employed at this head office ###### is significantly different than the ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Changes or events

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

Select all that apply.

• 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

1. 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) The maximum number of characters is 5.
• Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments

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 statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

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) The maximum number of characters is 5.
• 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 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.

	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, YYYY and March 31, YYYY+1.

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

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (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, admissions, services revenue)
Sales of goods and services are defined as amounts derived from the sale of products 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 the head office of this 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 (e.g., compensation for collecting sales tax).

d. Subsidies (including grants, donations and fundraising)
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 - specify
Include amounts not included in questions a. to g.

Total revenue
The sum of questions a. to h.

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
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

 In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

You have listed your main activity as being a Wholesale Agent or Broker, but you did not report commissions.

The reported value for total revenue $###### is significantly different than the $###### reported last period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services $###### is significantly different than the $###### reported last period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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 re-sale - 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 (report at question h.)
• 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 day to day office business activity)
• diskettes and 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 expense
• 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, etc.)
• 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 costs 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.

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
All other cost and expenses
Total expenses

In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The value calculated for total cost of goods sold is negative.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported 0 (zero) for salaries, wages and commissions.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for total expenses $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for salaries, wages and commissions $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for employee benefits $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for cost of goods sold $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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.

All revenue reported should exclude sales taxes (GST ,HST, PST,and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

Include:

• excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit
• sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts
• parts used in generating repair and maintenance revenue (exclude the labour portion of repair and maintenance).

Do not deduct the value of trade-ins.

Exclude:

• taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies
• labour portion of repair and maintenance.

Please report shipping and handling charges that are not embedded in the price of the merchandise, and which are therefore not reflected in the amount reported in the previous question a.

Sales
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
Revenue from sales and goods purchased for resale or manufactured, net of returns, rebates and discounts
Revenue from shipping and handling charges that is not embedded in the price of the merchandise

In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The revenue from sales of goods purchased for resale or manufactured entered $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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.

Sales by type 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
Clients in Canada — individuals and households
Clients in Canada — businesses
Clients in Canada — governments, not-for-profit organizations and public institutions
Clients outside of 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.

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

Distribution of operating revenue by method of sale

1. What was the breakdown of the operating revenue by method of sale for the reporting period of YYYY-MM-DD to YYYY-MM-DD ?

a. In-store sales
Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.

Include sales at pumps for gasoline stations.

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

Exclude orders made by telephone calls, facsimile or e-mail.

c. Catalogue and mail-order or telephone
Please report total operating revenue of goods and services generated from customers ordering their goods from catalogues and mail order flyers.

Include sales purchased via telephone and fax.

d. All other methods
Please report total operating revenue of goods and services generated from all other methods.

Include sales at trade shows, special events, in-home sales and card lock.

Operating revenue by method of sale
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
In-store sales
E-commerce
Catalogue and mail-order or telephone
Other
Total percentage

E-Commerce

1. Please indicate the methods of sales used over the Internet:

Select all that apply

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple's App Store, Google Play or Blackberry App World).

Company website
Include sales through a browser-based website where your organization maintains control of the content.

Third-party website
Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)
A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other
  Specify other methods

2. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

3. Please identify the reasons why this business did not make sales over the Internet:

Select all that apply

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other
  Specify other reasons

Sales of commodities

1. Please select the commodity categories and sub-categories sold by this business unit within or outside Canada, during the reporting period of YYYY-MM-DD to YYYY-MM-DD , from the list below.

Select all that apply.

• Food and beverages
  • Fresh meat and poultry
    Include beef, pork, fowl and game, poultry, turkey, cooked meats, cured and smoked meats (prepackaged meats such as bacon, sausages, weiners, bologna, cooked ham, etc.). Exclude frozen or canned meats, “deli” meat products.
  • Fresh fish and other fresh seafood
    Include fresh, smoked and cured fish and other seafood. Exclude frozen or canned fish and other seafood, “deli” fish and other seafood.
  • Fresh fruit and vegetables
    Include fresh fruits and vegetables. Exclude frozen, canned or dried fruits and vegetables.
  • Eggs and dairy products (exclude frozen desserts)
    Include fresh milk (include chocolate milk and soya milk), fresh eggs in shell, butter, fresh or processed cheese, fresh cream and fresh yogurt. Exclude ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.
  • Baked goods (exclude frozen products, cookies and crackers)
    Include in-house fresh bakery goods or baked foods, commercial fresh bakery goods or baked foods and products of fresh bakery products. Exclude frozen bakery products.
  • Perishable prepared foods (include fresh sliced deli meats, prepared entrées and fresh pasta)
    Include deli luncheon meats, deli poultry, deli food (except cheese), deli fish, deli seafood, deli party platters, prepared pizza, prepared foods for take-out, prepared pizza for take-out, deli salads, perishable prepared foods (except cheese), deli foods and salad bars and prepared foods for take-out (except cheese). Exclude cheese, meals and lunches.
  • Frozen food
    Include frozen meats, frozen game food, frozen cooked, cured and smoked meats, frozen poultry, frozen fish, frozen smoked and cured fish, frozen smoked and cured seafood, frozen smoked and cured shellfish, frozen fruits, frozen vegetables, ice cream, frozen yogurt, sherberts, popsicles, frozen juice concentrates, frozen bakery products, frozen TV dinners and frozen entrées.
  • Cookies, confectionery and snack foods
    Include candy, chewing gum, fruit pastilles, chips, chocolate preparations (except baking chocolate), coco paste, unsweetened coco powder, confectionary, confectionary nuts, granola bars, package sugar confectionary goods, sugar confectionary specialties, sesame bars, snack foods, popped popcorn, mixed nuts, prepackaged cookies, prepackaged biscuits or crackers, prepackaged cakes, prepackaged doughnuts, prepackaged buns and prepackaged muffins. Exclude candy and chocolate baking items, un-popped popcorn, products primarily sold as breakfast cereals.
  • Packaged food dry goods, not elsewhere classified
    Include canned or dried foods (except pet foods), baking supplies, baking chocolate, baking flour, baking powder, baking chopped nuts, breakfast cereals, dry coffee, powdered, canned, evaporated or condensed dairy products, dietetic foods, drink crystals, flour, food mixes, cake, biscuit and pancake mixes (except prepackaged), cooking oils, un-popped popcorn, rice, salad dressings, salt, herbs and spices, sugar, syrups and dry tea leaves. Exclude meals and lunches, pet food.
  • Soft drinks (exclude bottled water)
    Include canned soft drinks and bottled soft drinks (except bottled water).
  • Non-alcoholic beverages (exclude soft drinks, milk, hot beverages and frozen drinks)
    Include non-alcoholic beer (except root beer pops), non-alcoholic wine or cider, fruit drinks (except soft drinks and frozen concentrates), juices (except soft drinks and frozen concentrates), non-alcoholic cocktails or punch, vegetable juices (except frozen concentrates), water, sparkling beverages (except water and sodas) and ice tea. Exclude milk and cream, frozen juice concentrates, drink crystals.
  • Prepared hot beverages (include coffee)
    Include hot coffee, hot tea and hot chocolate. Exclude packaged coffee, tea, hot chocolate and other packaged hot beverage products.
  • Alcoholic beverages (exclude served on premises)
    Include beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers. Exclude alcoholic beverages served on premises.
  • Alcoholic beverages for immediate consumption
    Include sales of alcoholic beverages served on premise.
  • Ice
    Include ice cubes and ice blocks.
  • Prepared meals
    Include lunches and meals services, sales of pizza served on premises, sales in restaurant, sales in sandwich bars, sales in diners, sales in delicatessens and sales of ice cream served on premise.
• Clothing, footwear and accessories
  • Men's outerwear coats and jackets
    Include winter coats, fur coats, jackets (except sport jackets), rainwear, ski clothing, snowmobile clothing and windbreakers. Exclude suits, sport jackets and blazers.
  • Men's suits, sport jackets and blazers
    Include sport jackets and blazers and made-to-measure and ready-to wear suits. Exclude occupational uniforms.
  • Men's pants, shirts, sweaters and other bottoms and tops
    Include pants (dress and casual), shorts, dress or casual shirts (except evening dress shirts), vests (except as occupational uniforms), school uniforms, gym uniforms, indoor jackets and sweaters.
  • Men's sleepwear, underwear and hosiery
    Include socks, underwear, pyjamas, bathrobes and nightwear.
  • Men's hats, gloves, belts and other accessories
    Include caps or hats, belts, gloves (except for work), mitts, scarves, suspenders, ties, umbrellas and wallets. Exclude wigs, toupees.
  • Men's clothing, not elsewhere classified
    Include bathing suits, exercise and fitness clothing, work gloves, occupational clothing or uniforms, work jackets or vests, priest clothing, running and jogging wear and safety clothing.
  • Women's outerwear coats and jackets
    Include winter coats, jackets, parkas, rainwear, ski jackets or suits, snowmobile suits, snowsuits, windbreakers and anoraks. Exclude suit jackets and blazers.
  • Women's dresses and suits
    Include one-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses. Exclude wedding gowns and occupational uniforms.
  • Women's skirts, pants, blouses, sweaters and other bottoms and tops
    Include skirts, blouses, pants (dress and casual), jeans, blazers, jackets (except for outdoors), shorts, maternity tops or bottoms, casual shirts (except evening dress shirts), sweat tops and bottoms, sweaters, T-shirts and other tops, school uniforms and gym uniforms.
  • Women's lingerie, sleepwear and underwear
    Include pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear. Exclude hosiery.
  • Women's hosiery
    Include pantyhose, stockings, nylons, socks, tights, leggings and leotards.
  • Women's handbags, purses and accessories
    Include hats or caps (sport and fashion), gloves (except for work), mitts, scarves, purses, wallets, backpacks, belts, hair accessories, headbands, handbags and umbrellas. Exclude wigs.
  • Women's clothing, not elsewhere classified
    Include bathing and swim suits, exercise and fitness clothing, wedding gowns, occupational clothing or uniforms, priest clothing, running and jogging wear, safety clothing and track suits.
  • Boys' clothing and accessories
    Include boys' clothing (sizes 2 to 20) and accessories. Exclude very specialized sports clothing, used clothing.
  • Girls' clothing and accessories
    Include girls' clothing (sizes 2 to 16) and accessories. Exclude very specialized sports clothing, used clothing.
  • Infant clothing, fabric and accessories
    Include baby clothing and accessories (infant sizes 0 to 24 months), baby bottles, nursery bedding, crib mobiles, diaper bags, baby blankets, baby linens, baby plastic pants, baby bibs, cloth diapers, breast pumps, nursery wall hangings, nursing pads, baby rattles, baby teething rings and baby soothers. Exclude very specialized sports clothing, used clothing, disposable / paper diapers, children's books.
  • Unisex clothing, costumes and vestments
    Include unisex clothing, unisex kilts (except as sport equipment), Halloween costumes, Christmas costumes, carnival costumes and dance costumes.
  • Men's athletic footwear
    Include aerobic shoes, athletic footwear or shoes (except ski boots, skates and cleats), running shoes, basketball shoes, tennis shoes (except table tennis) and cross-trainers footwear.
  • Men's footwear and accessories (exclude athletic)
    Include men's or boys' (except children) non-athletic footwear or shoes, fashion footwear or shoes, winter boots, rain boots, slippers, orthopedic shoes and men's work boots. Exclude sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.
  • Women's athletic footwear
    Include court shoes, athletic footwear or shoes (except ski boots, skates and cleats), cross-trainers footwear, running shoes, walking shoes and hiking boots.
  • Women's footwear and accessories (exclude athletic)
    Include women's or girls' (except children) non-athletic footwear or shoes, winter boots, rain boots, orthopedic shoes and shoe accessories or clip-on. Exclude sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.
  • Infant footwear
    Include infant or babies' (except children) footwear, all types of infant non-athletic footwear or shoes and infant orthopedic shoes.
  • Children's athletic footwear
    Include athletic footwear or shoes (except ski boots, skates and cleats) and all types of athletic footwear (except table tennis).
  • Children's footwear, not elsewhere classified
    Include non-athletic footwear or shoes, winter boots, rain boots, fashion footwear or shoes, orthopedic, safety footwear, sandals, shoe accessories or clip-on and slippers.
  • Fine jewellery (include precious metal, diamonds, gemstones, and pearls)
    Include fine jewellery. Exclude watches.
  • Costume jewellery (include base metal, glass, plastic, and synthetic stones)
    Include costume jewellery (except watches), all types of jewellery (except watches) and trinkets.
  • Watches
    Include pocket watches, wrist watches and pendant watches. Exclude antique watches.
  • Luggage, briefcases, knapsacks, and duffel bags
    Include attaché cases, backpacks, knapsacks, leather or leather-like briefcases, luggage, leather and leather-like school bags, sport bags, suitcases and leather and leather-like travel accessories. Exclude purses, wallets, billfolds, camera and instrument cases and fashion knapsacks.
• Home furniture, furnishings, housewares, appliances and electronics
  • Mattresses and foundations
    Include bed frames, spring, foam and water mattresses (except crib and air mattresses), box springs and bedding foundations (except sofa beds and futons). Exclude headboards, crib mattresses, air mattresses.
  • Infant furniture
    Include new infant furniture, junior or toddler beds, infant changing tables, baby highchairs, baby crib and mattress sets, new nursery furniture or equipment and new nursery furniture parts. Exclude car seats (see Health, personal and household products).
  • Indoor home furniture, not elsewhere classified
    Include new bed headboards or footboards and parts, new indoor home furniture (except nursery) and parts, new indoor home office furniture and parts, new home futons and parts, new home office and office furniture and equipment and parts, all other new indoor furniture parts, home security safes and new home sofa beds and parts. Exclude nursery furniture, lamps, mattresses and foundations, counters and cupboards.
  • Outdoor home furniture
    Include patio furniture cushions, patio and garden furniture and cottage outdoor furniture.
  • Window treatments
    Include indoor window treatments (except furniture coverings), blinds or shades, curtains (except shower), drapes, valances and indoor window shutters.
  • Household textile products, not elsewhere classified
    Include furniture covers or throws, furniture coverings, bedding (except nursery), cushions and cushion covers, afghans, bathroom accessories, dishcloths or dish towels, cloth napkins, oven mitts, aprons, pot holders, doilies, non disposable table linens, tea towels and placemats or tablecloths. Exclude disposable paper tablecloths and napkins.
  • Decorative home furnishings (exclude textile products)
    Include household seasonal decorations or ornaments, candles, clocks (except with radio), figurines, fireplace screens and accessories, artificial and dried flowers or plants, picture or photograph frames, incense, jewellery boxes, music boxes, thermometers, barometers, room dividers, giftware, gift baskets and trophies. Exclude outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves and clock radios.
  • Tableware, kitchenware, cookware and bakeware
    Include bakeware, speciality bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, speciality kitchenware, tableware (except disposable), cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories and disposable tableware. Exclude household barbecue starter fuel (see Miscellaneous household supplies, not elsewhere classified), household disposable plastic tableware (see Miscellaneous household supplies, not elsewhere classified).
  • Household cleaning supplies
    Include air fresheners, toilet fresheners, fabric dyes, floor polish or wax, laundry detergent, furniture polish or wax, shoe polish, scouring powders or creams, baking soda, upholstery or rug spot removers. Exclude personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.) and automotive waxes and cleaners.
  • Miscellaneous household supplies, not elsewhere classified
    Include barbecue starter fuel, glues or adhesives, garment bags, garbage or trash cans, recycling bins, clothes or laundry hampers, clothes or laundry drying racks, ironing boards, laces, matches, stools, outlet covers, cabinet locks, steps, multi-platform use non-rechargeable batteries, multi-platform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors, toilet paper, household paper bags, household paper napkins, household paper towels, was paper, foil food wraps, gift-wrap paper. Exclude automotive batteries (see Section 5 Motor vehicle parts and accessories (except tires), new and used), computer batteries (see Section 3 Computers, peripherals, and networking equipment), household disposable paper or plastic tableware (utensils) (see Section 3 Tableware, kitchenware, cookware and bakeware), personal care supplies (see Section 7 Personal care supplies and equipment, not elsewhere classified), phone batteries (see Section 3 Telephones and related products), power tool batteries (see Section 8 Power tools), specialized batteries for cameras (see Section 3 Still cameras and other photographic equipment and supplies)
  • Small home appliances
    Include electric knives, central vacuum cleaners, coffee makers or grinders, waste compactors, dehumidifiers, electric fans, floor polishers, food processors, deep fryers, food steamers, garbage disposals, portable space heaters, portable humidifiers, electric kettles, electric food mixers or processors, electric personal care appliances, heating pads, rug cleaning equipment, sewing machines, toasters, new small electrical home appliances and parts or accessories and water purifiers. Exclude room air conditioners and microwave ovens.
  • Major home appliances
    Include room air conditioners, major appliances, microwave ovens, convection ovens, ranges, kitchen range hoods or fans, dishwashers and washing machines and clothes dryers.
  • Computers, peripherals and networking equipment
    Include blank audio disc, computer batteries, CD computer drives, blank computer CDs, DVD computer drives, blank computer DVDs , computer hard drives, computer integrated circuits, personal digital assistants (PDAs), printers (except toners), computer scanners, new computers and pre-loaded software, anti-glare screens, monitor stands, external numeric keypads, computer mice or mouse, computer mouse pads, CD, DVD and diskette storage boxes, cases or racks and new computers components or parts and accessories (except toners and cartridges).
  • Computer software (exclude games)
    Include computer software (except games), computer multimedia items (except electronic games), books packaged and sold together with software (except electronic games), cassettes packaged and sold together with software (except electronic games) and disks packaged and sold together with software (except electronic games).
  • Telephones and related products
    Include fax machines, phone answering machines, pagers (except messaging services), telephones (except phone services), new telephone or cellphone parts, telephone batteries and cellphone batteries.
  • Televisions and home audiovisual equipment
    Include non-automotive amplifiers, audio and video equipment or supplies (except mixers), clock radios, non-automotive mini disc players (except mixers), non-automotive DVD players (except mixers), films for movie and video cameras, ghetto blasters, boom boxes or sound boards, head cleaners for audio and video tape players, headphones, microphones (except for computer), movie cameras and accessories, MP3 players (except mixers), iPod, non-automotive audio receivers and tuners, reel-to-reel tape players (except mixers), satellite dishes, non-automotive sound systems (except mixers), non-automotive stereos (except mixers), non-automotive tape recorders and players or decks (except mixers), blank audio and video tapes, televisions, television audio and new video parts, videocassette recorders or VCRs and blank video tapes or videocassettes.
  • Still cameras and other photographic equipment and supplies (exclude video cameras)
    Include photo albums, still and digital cameras and accessories, photographic enlarging equipment, film for still cameras, still and digital cameras new parts, photographic equipment and supplies, slide projectors and accessories, photographic slides, camera lenses, photographic tripods, flash attachments, projector screens, still or digital camera cases and specialized batteries for digital video camera (except AA and AAA batteries). Exclude video cameras and related equipment and supplies, picture frames and binoculars.
  • Rental services of movies and games on DVDs , tapes and cassettes
    Include rental services of movies and games on DVDs , tapes and cassettes, subscription rental of movies and games.
  • Rental and operating leasing services of computer equipment
    Include rental and operating leases of desktop computers, rental and operating leases of laptop computers, rental and operating leases of office plasma (liquid crystal display (LCD) or light emitting diode (LED)) walls and screens, rental and operating leases of office wall projectors, rental and operating leases of printers, rental and operating leases of scanners, licensing of software as part of computer equipment rental agreements, rental and operating leases of computers and related peripheral equipment, rental and operating leases of related peripheral equipment, rental of office wall projectors, licensing of software as part of computer equipment rental agreements. Exclude financial leases for computers and related peripheral equipment.
• Sporting and leisure products
  • Bicycles and biking equipment and accessories
    Include bicycles (except children's tricycles), specialized bike clothing, biking equipment and accessories, bicycle helmets, bicycle locks and new bicycle parts (except children's tricycles).
  • Exercise equipment
    Include exercise equipment (except clothing and videos), fitness equipment (except clothing and videos), exercise or fitness treadmills, exercise or fitness ellipticals, exercise or fitness, weighted vests, fully-assembled workout stations and home gyms.
  • Golf equipment
    Include golf equipment (except clothing), golf fairway woods, motorized golf pull carts, non-motorized golf pull carts, golf bags, golf towels, golf accessories (except clothing), golf club head covers and golfing kilts. Exclude motorized golf carts.
  • Skiing and snowboarding equipment
    Include ski equipment, ski boots, aerodynamic racing ski suits, insulators for ski, boots or gloves, snowboarding equipment, snowboards, snowboard accessories, snowboard cleaning brushes and snowboard carriers. Exclude ski jackets and apparel and water ski equipment.
  • Hunting, fishing and camping equipment
    Include camping air mattresses (except water air mattresses), hunting ammunition, target shooting ammunition, bait, camouflage and hunting clothing, camping equipment and supplies, firearm collections, fishing equipment and accessories, hunting equipment and accessories, lanterns, fishing lures or scents, hunting lures or scents, sleeping bags, camping stoves, fishing tackle boxes, tents and bows or arrows. Exclude tent trailers.
  • Team sporting equipment
    Include balls (except golf and exercise balls), baseball, football and soccer cleats or shoes, baseball, soft ball, football, basketball, soccer, volleyball, ringette, rugby and hockey uniforms (except as street wear) and equipment. Exclude baseball caps and other sports clothing for street wear.
  • Sporting equipment, not elsewhere classified
    Include water air mattresses, badminton equipment, bowling equipment or accessories, boxing equipment or accessories, broomball equipment or accessories, curling equipment or accessories, curling sliders or grippers (except discs), fencing sport equipment, harness goods, halters or leads, in-line skates, figure skates, billiard (include pool equipment and accessories and snooker equipment and accessories), racquet sports equipment, tennis equipment or accessories (except footwear and clothing), rock climbing equipment or accessories, snowshoes, squash equipment or supplies (except footwear and clothing), sailboards, scuba gear, snorkels, skateboards, roller skates, surfboards, trampolines and fireworks. Exclude used sporting goods.
  • Electronic game consoles (except game software)
    Include video game consoles, electronic game consoles. Exclude downloadable game software (see Game software), game software on physical media (see Game software on physical media).
  • Game software on physical media
    Include 3D game software, on physical media, action game software, on physical media, electronic games for game consoles, on physical media, electronic tablet games, on physical media, game applications for tablets, on physical media, game software for computer, on physical media, game software on physical media, ordered online and delivered to the client, role-paying game software, on physical media, simulation game software, on physical media, sports video game, on physical media, strategy and tactics game software, on physical media, trivia quiz game software, on physical media, video game software, on physical media, printed books, packaged and sold together with game software on physical media. Exclude game consoles (see Section 4 Electronic game consoles), used or second-hand sales of physical media containing video games or game software (see Section 9 Antiques, and used or second-hand merchandise.
  • Game software, downloadable
    Include downloadable 3D game software, downloadable action game software, downloadable role-paying game software, downloadable simulation game software, downloadable sports video game, downloadable strategy and tactics game software, downloadable trivia quiz game software, electronic games for game consoles, downloadable electronic tablet games, downloadable game applications for smart phones, downloadable game applications for tablets, downloadable game software for computer. Exclude game consoles (see Electronic game consoles), game software on physical media, bought online (see Game software on physical media), games on demand streamed over the Internet to fixed and mobile devices.
  • Toys and games (exclude game consoles and game software)
    Include ball toys, non-electronic games, microscope toy models, telescope toy models, puzzle games, toy and hobby racing sets, sleds, sleighs, toboggans, soccer table games, soccer table balls, video games, wagon toys, air tennis table games, board games, specialized replacement toy batteries (except AA, AAA, D, C, 9V, Common Button Cells), playground structures and playground equipment. Exclude computer software games, three-wheeled bikes for adults, used toys and games.
  • Artists' equipment and supplies
    Include brushes, charcoal supplies, paint supplies, paintbrushes supplies, canvases supplies and easel supplies.
  • Musical instruments and print music
    Include new musical instruments, accessories and supplies, musical whistles, drums, turntables, samplers, musical synthesizers and organs. Exclude amplifiers, sound boards, mixers, speakers and microphones.
  • Sewing and knitting supplies
    Include yarns or threads, knitting yarns, sewing threads, ribbons, fabrics, measuring tapes, notions, buttons, crochet hooks and dressmakers or sewing patterns. Exclude sewing machines.
  • Craft and hobby kits and leisure supplies, not elsewhere classified
    Include air hockey game equipment, hobby supplies, table hockey games, make-up, hobby model kits, craft supplies, bows craft supplies, glue guns and other glues craft supplies, handicraft kits and stained glass making supplies. Exclude household and industrial glues and adhesives.
  • Printed books
    Include printed atlases, printed bibles, printed books ordered online and delivered to the client, printed hardcover children's books, printed hardcover non-fiction books, printed new soft cover books, printed paperback literary fiction books, printed reference books, printed talking books, printed technical books, printed textbooks, printed trade hardcover books, electronic books stored on a physical media. Exclude coloring books (see Craft and hobby kits, and leisure supplies), printed books packaged and sold together with game software on physical media (see Game software on physical media), printed books packaged and sold together with software (except game software) (see Computer software (except game)), printed comic books (see Newspapers, magazines and other periodicals, printed).
  • E-books
    Include children's e-books, e-Atlases, e-Bibles, e-Textbooks, literary fiction e-books, professional e-books, scholarly e-books, technical e-books, trade e-books, comic e-books. Exclude books stored and sold in CDs and DVDs , but not sold as downloads (see Printed books).
  • Newspapers, magazines and other periodicals, printed
    Include printed community newspapers, printed daily newspapers, printed ethnic newspapers, printed magazines, printed newspapers ordered online and delivered to the client, printed periodicals, printed comic books.
  • Newspapers, magazines and other periodicals, online
    Include online community newspapers, online daily newspapers, online ethnic newspapers, online magazines, online periodicals. Exclude newspapers, magazines and other printed periodicals bought online (see Newspapers, magazines and other periodicals, printed).
  • Other publications not elsewhere classified, printed
    Include anniversary cards, printed, art prints, greeting cards printed, love cards printed, posters, printed maps, wedding cards printed. Exclude printed postcards, invitations, calendars, diaries and planners (see Home office supplies not elsewhere classified).
  • Other publications not elsewhere classified, online
    Include digital maps, online anniversary cards, online birthday cards, online Christmas cards, online greeting cards, online love cards, online wedding cards.
  • Audio recordings, on physical media
    Include audio recordings on physical media ordered online and delivered to the client, digital recorded natural sounds, on physical media, digital recordings on physical media, musical songs on physical media, new pre-recorded audio CDs, new pre-recorded audio discs, new vinyl records, ocean or sea sound recordings, on physical media, spoken voices or words recordings on physical media, wildlife sound recordings, on physical media. Exclude used or second-hand sales of physical media containing audio recordings (see Section 9 Antiques, and used or second-hand merchandise).
  • Audio recordings, downloadable
    Include digital recorded natural sound downloads, downloadable music albums, downloadable musical songs, downloadable ocean or sea sound recordings, downloadable spoken voices or words recordings, downloadable wildlife sound recordings, MP3 music downloads. Exclude audio on demand streamed over the Internet on fixed and mobile devices; audio recordings on physical media bought online (see Audio recordings, on physical media).
  • Movies, on physical media
    Include action or adventure movies on physical media, documentary movies on physical media, drama movies on physical media, movies on physical media ordered online and delivered to the client, new pre-recorded movie DVDs , new pre-recorded movie laser discs, romance movies on physical media, science fiction movies on physical media. Exclude used or second-hand sales of physical media containing movie recordings (see Section 9 Antiques, and used or second-hand merchandise).
  • Movies, downloadable
    Include action or adventure movies downloads, documentary movies downloads, drama movies downloads, romance movies downloads, science fiction movies downloads. Exclude movies on demand streamed over the Internet to fixed and mobile devices, movies on physical media bought online (see Movies, on physical media).
  • Television programs and other video recordings, on physical media
    Include reality television program recordings, on physical media, television drama and comedy program recordings, on physical media, television formal education and pre-school program recordings, on physical media, television long-form documentary program recordings, on physical media, television music and dance program recordings, on physical media, television music video clips program recordings, on physical media, television programs and other video recordings, on physical media, ordered online and delivered to the client, television sports program recordings, on physical media, television talk or panel show program recordings, on physical media. Exclude used or second-hand sales of physical media containing television programs and other video recordings (see Section 9 Antiques, and used or second-hand merchandise).
  • Television programs and other video recordings, downloadable
    Include reality television program recordings downloads, television drama and comedy program recordings downloads, television formal education and pre-school program recordings downloads, television long-form documentary program recordings downloads, television music and dance program recordings downloads, television music video clips program recordings downloads, television talk or panel show program recordings downloads. Exclude television programs and other video recordings, on physical media, bought online (see Television programs and other video recordings, on physical media); television programs and other videos on demand streamed over the Internet to fixed and mobile devices.
• Motor vehicles, recreational vehicles, motor vehicles parts and accessories
  • New passenger automobiles
    Include new automobiles (except jeeps, vans, light trucks, SUVs, pickup trucks, medium and heavy trucks). Exclude parts and accessories.
  • New minivans, sport utility vehicles and light trucks
    Include new jeeps, minivans, pickup trucks, sport utility vehicles, light trucks and vans (except converted vans). Exclude parts and accessories.
  • New medium and heavy trucks
    Include new buses and class 4, 5, 6, 7 and 8 trucks. Exclude parts and accessories.
  • Used passenger automobiles
    Include antique cars and used cars. Exclude parts and accessories.
  • Used minivans, sport utility vehicles and light trucks
    Include used and antique light truck, used and antique vans (except converted vans), used and antique jeeps, used minivans, used pickup trucks, used sport utility vehicles, used street legal army light trucks and used street legal army jeeps. Exclude parts and accessories
  • Used medium and heavy trucks
    Include used buses and used class 4, 5, 6, 7 and 8 trucks. Exclude parts and accessories.
  • New motorcycles and scooters
    Include motorcycle clothing, motorcycles (except all-terrain vehicles), motorcycle parts and accessories, scooters, scooter parts and accessories, motorized scooters, motorized scooter parts and accessories, motorcycle trailers, non-automotive motorcycles parts and accessories, non-automotive scooter parts and accessories and non-automotive moped parts and accessories.
  • New motor homes, travel trailers and truck campers
    Include truck camper appliances, motor home appliances, travel trailer appliances, truck mounted campers, recreational converted vans, motor homes, motor home parts and accessories, non-automotive motor home parts, non-automotive travel trailer parts, non-automotive truck camper parts, non-automotive converted van parts, tent trailers, tent trailer parts and accessories, travel trailers, travel trailer parts and accessories, truck camper parts and accessories, truck campers and folding camping trailers.
  • New snowmobiles and other personal off-road vehicles
    Include all-terrain vehicles, all-terrain vehicle parts and accessories, non-automotive all-terrain vehicle parts and accessories, snowmobiles, snowmobile parts and accessories, personal watercraft trailers, snowmobile trailers and non-automotive snowmobile parts and accessories.
  • New recreational boats and other recreational vehicles, not elsewhere classified
    Include yacht appliances, cruise appliances, boat parts and accessories, houseboats, boats, boating radar equipment, fishing boats and motors, speeding boats and motors, cabin cruisers, yachts, sails, non-automotive boat parts and accessories, canoes, kayaks and utility trailers, new motorized golf carts.
  • Used motorcycles and scooters
    Include used scooters, motorcycles (except all-terrain vehicles) and mopeds, scooters, motorcycles and mopeds used parts and accessories,non-automotive motorbike and mopeds used parts and accessories.
  • Used motor homes, travel trailers and truck campers
    Include used motor homes, tent trailers, travel trailers, truck campers and converted recreational vans, used motor home, travel trailers, truck camper and converted van parts and accessories, used camper and travel trailer appliances, used non-automotive motor home, travel trailers, truck camper and converted van parts.
  • Used snowmobiles and other personal off-road vehicles
    Include used snowmobiles and all-terrain vehicles, snowmobile and all-terrain vehicles used parts and accessories, non-automotive snowmobile and all-terrain vehicles used parts and accessories, used snowmobile trailers.
  • Used recreational boats and other used recreational vehicles, not elsewhere classified
    Include used personal aircraft, parts and accessories, used boats, parts and accessories, used canoes, houseboats, motorized golf carts, yachts, kayaks, boat oars, fishing boats and motors, speeding boats and motors, cabin cruisers, boat paddles, canoe paddles, kayak paddles, sails and used non-automotive boat parts and accessories.
  • New motor vehicle tires
    Include new, used and retreaded tires for buses, medium trucks or class 4, 5, 6, 7, and 8 trucks, cars, minivans or vans, farm equipment, recreational vehicles, utility trailers and heavy trucks
  • Motor vehicle parts and accessories, new and used (exclude tires)
    Include automotive air conditioners, automotive new and used parts and accessories (except tires, tubes and baby car seats), trailer hitches, hubcaps, new and used bus parts (except tires and tubes), new and used medium truck parts (except tires and tubes), new and used class 4, 5, 6, 7 and 8 truck parts (except tires and tubes), new and used heavy truck parts (except tires and tubes), used car parts (except tires, tubes and baby car seats), new pickup truck parts (except tires and tubes), used pickup truck parts (except tires and tubes), new and used van or minivan parts (except tires, tubes and baby car seats), new and used jeep and other sport utility vehicle parts (except tires, tubes and baby car seats), automotive new or used parts for farm equipment (except tires and tubes), automotive new or used parts for recreational vehicles (except tires and tubes), car radios and remote car starters.
  • Automotive chemicals
    Include antifreeze, automotive oils, carburettor cleaners, fuel injector cleaners, automotive engine oils, gas line cleaners, automotive lubricating greases, windshield washer fluids. Exclude automotive fuels.
  • Motor vehicle maintenance and repair services
    Include maintenance and repair services for automobiles and light trucks, motor homes, travel trailers and campers, heavy trucks and buses.
  • Rental and operating leasing services of motor homes, travel trailers and campers
    Include rental and operating leasing services without operator of motor homes, campers, tent trailers and road recreational vehicles containing sleeping space. Exclude financial leases for campers, motor homes, travel trailers.
  • Rental and operating leasing services of automobiles and light trucks, without operator
    Include rental and non-financial leasing services of automobiles and light trucks and vans, without operator. Exclude rental of passenger automobiles and light trucks or vans with operator or driver.
  • Rental and operating leasing services of heavy trucks, truck trailers and buses, without operator
    Include rental and operating leasing services of heavy trucks, truck trailers and buses, without operator. Exclude rental of heavy trucks, truck trailers and buses with operator or driver.
• Automotive and household fuels
  • Automotive fuels
    Include diesel fuel, ethanol fuel blends, gasoline, automotive natural gas and automotive propane fuel.
  • Household fuels
    Include coal fuel, electrical supply, electric power supply, firewood, home heating fuels, natural gas for home appliance and heating, propane for household use, wood pellets fuel, heating oils, kerosene and wood for stoves and fireplaces.
• Health, personal and household products
  • Prescription pharmaceuticals
    Include drugs purchased with a prescription.
    Exclude over-the-counter drugs and drugs purchased without a prescription.
  • Non-prescription pharmaceuticals
    Include over-the-counter drugs (except vitamin, mineral, and other health supplements), non-prescription drugs (except vitamin, mineral, and other health supplements) and non prescription sleeping aids. Exclude drugs purchased with a prescription and other toiletries/personal care products.
  • Vitamins, minerals, and other health supplements
    Include herbal health supplement remedies, mineral health supplements, nutritional power bars, vitamins or multivitamins and body enhancing supplements.
  • Prescription eyewear
    Include prescription glasses (eyeglasses) or spectacles, contact lenses (with prescription) and prescription sunglasses. Exclude eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories and contact lens solutions and cleaners.
  • Non-prescription eyewear
    Include non-prescription sunglasses, non-prescription glasses or eyeglasses, eyewear accessories, eyeglass cases, eyeglass frames bought separately and non-prescription contact lenses. Exclude prescription eyewear, including prescription sunglasses and contact lenses and contact lens solutions and cleaners.
  • Home health products, not elsewhere classified
    Include home health care equipment and supplies, parts and accessories of home health care equipment and supplies, sick room equipment and supplies, artificial limbs, bedpans, braces, walking canes, crutches, first-aid kits, hearing aids, orthotic devices, health care thermometers, walkers health care equipment, walkers medical equipment and wheelchairs. Exclude eyewear, orthopedic shoes, exercise and fitness equipment and drugs/medications.
  • Disposable diapers
    Include disposable baby diapers and disposable adult diapers.
  • Infant and children's car seats
    Include infant or children's car seats.
  • Strollers and infant care products, not elsewhere classified
    Include baby carriers, baby strollers, baby carriages, baby monitors and baby walkers.
  • Cosmetics and fragrances
    Include cosmetics and fragrances (except personal care goods), concealer makeup, face powder makeup, rouge (blush or blusher) makeup, contour powder or cream makeup, highlight (cream, liquid or powder) makeup, bronzer makeup, mascara, nail colour polishes, makeup removers, face creams and lotions, hand lotions or cream and facial masks or peels.
  • Toiletries
    Include personal toiletries, hair shampoos and conditioners, aftershave (cream, liquid or gel), shaving creams or gels, toothpastes, skin lotions, personal liquid soap, personal soaps, bath and shower gels, bath and shower oils, bath and shower salts, personal deodorants, personal anti-perspirants, body or skin toners, mouthwashes, denture cleaners, non-electric toothbrushes, non-electric razors, non-electric depilatories, razor blades, hand mirrors, pumice stones, rubbing alcohol, haircare preparations, foot care sprays, foot care powders and astringents.
  • Feminine hygiene products
    Include sanitary napkins, sanitary towels, pantyliners and menstrual cups.
  • Personal care supplies and equipment, not elsewhere classified
    Include wigs, toupees, hair pieces, baby care products, bandages, personal hair bleaches, condoms, contact lens solutions and cleaners, non-prescription contraceptives, cosmetic bags, cotton balls and batting, emery boards, nail files or clippers, health and beauty aids, hot water bottles, nail polishers and removers, artificial finger nails, non-electric personal care products (except toiletries), pregnancy test kits, prophylactics, optical saline solutions, sunscreens and petroleum jelly. Exclude electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories and home health care equipment and supplies (crutches, canes, wheelchairs, etc.).
• Hardware, tools, renovation and lawn and garden products
  • Hardware
    Include builders' hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. (Include locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.).
  • Hand tools
    Include files and rasps, non-powered glue guns and glue, hammers, hatchets, non-automotive jacks, ladders, measuring tapes, propane torch kits, non-power mechanics' tools, non-powered hand tools (except garden tools), non-powered staple guns, snow shovels (except electric), hand tool belts and toolboxes for non-powered hand tools. Exclude garden tools, hoes, rakes, garden shovels, spades.
  • Power tools
    Include power saws (except chain saws), rechargeable batteries for power tools, power tool batteries, power tools belts, power carpenters' tools, power mechanics' tools, electric snow shovels, electric snow scoops, soldering irons, toolboxes for power tools, power tools (except garden tools) and electric picks. Exclude chainsaws.
  • Major household air conditioning, heating and water heating equipment
    Include central air conditioners, household air exchangers, household air cleaners, baseboard heaters, furnace belts, household air or heating ducts, air or heating vents, water heating equipment and cooling equipment and supplies.
  • Plumbing and electrical supplies (include fixtures)
    Include bathtubs, cables (electrical), home circuit breakers, electrical equipment and supplies, exhaust fans, faucets, fireplace inserts, home heating furnaces, fuse boxes, heating equipment and supplies, humidifiers attached to furnace, indoor Jacuzzis, light plugs, home plumbing pipes or valves, stove pipes, electrical plates or covers, plumbing equipment and supplies, home power generators, shower heads, sinks, solar panel heating kits, home electrical switches, home electrical plugs, household thermostat, household toilets, indoor whirlpools and woodstoves.
  • Paint, painting supplies and wallpaper
    Include household paint brushes or rollers, paint strippers or thinners, household paint, wood stains, varnishes and household wallpaper. Exclude craft and artists' paints and thinners, automotive paints and glass.
  • Flooring, floor coverings and floor and wall tiles
    Include carpets or rugs, household floor mats (except bath and for fitness equipment), floor tiles, ceramic, porcelain, clay or cork tile countertops, fireplace tiles, hardwood or parquet flooring and linoleum flooring. Exclude ceiling tiles.
  • Lumber and other renovation materials and supplies
    Include baseboard trim, bathroom cabinets (except medicine), fibreglass insulation batting, structural beams, lumber boards, building or paving bricks, caulking compounds, ceiling tiles, corrugated steel roofing, countertops, doors, drywall, eavestroughing, fencing, door or window frames, garage door, kitchen cabinets, building lumber, medium density fibreboard sheets, moulding, plywood, posts or poles, prefabricated stairs and other structural pieces, shingles, outdoor shutters, siding, non-automotive weatherstripping, windows and pressure-treated wood. Exclude hardwood flooring, tiles, marble and granite.
  • Hardware and renovation related products, not elsewhere classified
    Include ceiling fans, household interior or exterior lighting fixtures, decorative mirrors, convex or concave mirrors for security, household alarm systems, asphalt sealing compounds, industrial cleaning compounds, concrete sealing compounds, driveway sealing compounds (oil base or acrylic), duct tape, electrical tape, flagpoles, garage door openers, industrial glues or adhesives, general purpose lubricating greases, house numbers or letters, mailboxes hardware, masking tape, medicine cabinets, lubricating oils (except cooking and automotive), water pressure cleaners, propane torch cylinders, sandpaper, shelving or brackets, vacuum cleaners or shop vacs, non-electrical wire and safety equipment (except safety clothing and footwear for women, men, children and infants).
  • Lawnmowers, snowblowers and gardening tools
    Include chain saws, new garden tractors, lawnmowers, snowblowers, tillers, leaf loaders, trimmers, concrete curbing machines, gardening tools, top soil mixtures lawn dressings, lawn sprinklers, plant and tree pruners, garden shovels, garden spades, garden tools, wheelbarrows, outdoor urns and outdoor planters.
  • Live plants, seeds and other home and garden supplies (exclude agricultural fertilizers and pesticides)
    Include outdoor hot tubs, outdoor spas, outdoor whirlpools, above ground pools, plant bulbs, bushes and shrubs, cut real Christmas trees, lawn and garden flowers, peat moss, lawn and garden plants, nursery stock seedlings, seeds, sod, outdoor soil, nursery stock trees, live plants, picnic tables, barbecues and accessories, composters, lawn ornaments, outdoor specialty lighting, pool chemicals and propane tanks for barbecues.
  • Rental and operating leasing services of commercial and industrial machinery and equipment (exclude office equipment)
    Include rental and operating leasing services of air, rail, and water transportation equipment (without operator) or other commercial or industrial machinery (without operator). Exclude rental and leasing services of office equipment.
• Miscellaneous retail products
  • Pets
    Include domestic and exotic household pets. Exclude pet food, accessories and supplies (see pet foods, supplies and accessories).
  • Pet food, supplies and accessories
    Include pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds. Exclude pets (see pets), tack and saddlery (see sporting equipment not elsewhere classified).
  • Tobacco products and accessories (exclude e-cigarettes)
    Include tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, tobacco papers. cigarette holders, cigarette filters. Exclude household matches (see section 3 Miscellaneous household supplies not elsewhere classified), e-cigarettes (see Electronic cigarettes, e-liquid refills), vaporizers and other e-liquid delivery systems.
  • Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems
    Include atomizers for e-cigarettes, cartomizers for e-cigarettes, cartridges for e-liquids, clearomizers for e-cigarettes, disposable e-cigarettes, e-cigarette drip tips, e-cigarette kits, e-liquids with or without nicotine (refills), e-pipes, rechargeable e-cigarette kits, vape pens, vaporizers for e-cigarettes. Exclude battery chargers, sold separately (see Miscellaneous household supplies, not elsewhere classified), digital display incorporating light emitting diodes (LED), not assembled or mounted, for small electronic devices, sold separately (see Other miscellaneous equipment and supplies, not elsewhere classified), household batteries, sold separately (see Miscellaneous household supplies, not elsewhere classified), microchips and other printed and integrated circuits, not assembled or mounted, for electronic devices (see Other miscellaneous equipment and supplies, not elsewhere classified), plastic and glass vial containers, not assembled or mounts in e-cigarettes (see Other miscellaneous equipment and supplies, not elsewhere classified), universal serial bus (USB) connectors, adapters or cables, sold separately (see Miscellaneous household supplies, not elsewhere classified).
  • Home office equipment, not elsewhere classified
    Include adding machines, photocopiers, typewriters.
  • Home office supplies, not elsewhere classified
    Include home office computer inkjet cartridges, desk accessories, home office supplies (pens, pencils, markers, scotch tape, etc.), stationery (notepads, notebooks, envelopes, file folders, etc.), gift wraps and party supplies. Exclude gift wrap papper (see Miscellaneous household supplies, not elsewhere classified).
  • Farm equipment
    Include new and used tractors, hay balers, harrows, combines, horse and cattle trailers and other specialized farm equipment (include parts).
  • Farm supplies
    Include animal feed, seeds, fertilizers, pesticides and insecticides, herbicides and livestock.
  • Supplies for beer and wine making
    Include concentrates, malts, beer and wine making chemicals, corks and beer caps, beer and wine making labels and bottles. Exclude fees for beer and/or wine making.
  • Cut flowers, indoor potted plants and floral supplies
    Include cut flowers, indoor potted plants, potting soil and floral supplies. Exclude fertilizers, pesticides, insecticides, herbicides and outdoor nursery stock and supplies.
  • Monuments and tombstones
    Include coffins, caskets, tombstones and urns.
  • Manufactured mobile homes
    Include new and used mobile homes.
  • Professional and scientific instruments
    Include microscopes, surveyor's equipment, laboratory equipment, telescopes.
  • Equipment and supplies for non-farm activities, not elsewhere classified
    Include audio and video mixers, new personal aircraft and new aircraft parts and accessories.
  • Artwork
    Include sculptures, paintings, original drawings and artwork carvings.
  • Collectors' items
    Include stamps, coins, cards, autographed items, related albums.
  • Antiques, and used or second-hand merchandise (exclude motor vehicles and mobile homes)
    Include used, second-hand or antique goods such as sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CD, DVDs and jewellery. Exclude used automobiles, used automotive parts and accessories and used mobile homes.
  • Other miscellaneous equipment and supplies not elsewhere classified
    Include crests, digital display incorporating light emitting diodes (LED), for small electronic devices, gift cards, gift certificates, glass vial containers, not assembled or mounted in e-cigarettes, key chains, key rings, key tags, marital aids, microchips and other printed and integrated circuits, for electronic devices, novelties, phone cards, pins, plastic vial containers, not assembled or mounted in e-cigarettes, souvenirs.
• Other retail
  • Retail trade commissions
    Include commissions from cataloque sales, commissions from gift cards sales, commissions from gift certificates sales, commissions from leasing of home audiovisual equipment, commissions from leasing of motor homes (except with operator), commissions from rental of computer equipment, commissions from rental of household appliances, commissions from the sales of lottery tickets and other games of chance to gamblers, sales of instant tickets for sports pool games to gamblers, for a fee or commission, sale of instant-win lottery tickets to gamblers for a fee or commission, charity commissions, commissions from repairs and maintenamce. Exclude lottery tickets issued by the lottery operator, the service of buying and selling merchandise on own account at the final step in the distribution chain.
• Miscellaneous services
  • Rental and operating leasing services of office furniture and equipment (exclude computer equipment)
    Include rental and operating leases of cubicle partitions, office chairs, desks, filing cabinets, office safes, cash registers, fax machines, photocopiers, word processors. Exclude rental and leasing services of computer and peripheral equipment (see section 3, Rental and operating leasing services of computer equipment), financial leases for office furniture and equipment.
  • Rental and operating leasing services of other goods (exclude movies and games on DVDs , tapes and cassettes)
    Include rental and operating leasing services of audiovisual equipment and appliances, of formal wear, costumes and accessories, of home health care equipment, of equipment for parties and other social events, of recreational goods and equipment, rental and non-financial leasing services of household furniture and furnishings. Exclude rental and leasing services of movies and games on DVDs , tapes and cassettes (see section 3, Rental services of movies and games on DVDs , tapes and cassettes).
  • Repair and maintenance services (exclude for buildings and transportation equipment)
    Include maintenance and repair services for commercial and industrial machinery and equipment, electronic and precision equipment and personal and household goods, computer hardware, boats, tent trailers, motorcycles, snowmobiles, sporting equipment. Exclude repair and maintenance services for buildings and motor vehicles.
• Other goods and services

2. How many other goods and services were sold by this business during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

• Number

3. Please describe the other goods and services sold.

• Other goods and services 1
• Other goods and services 2
• Other goods and services 3
• Other goods and services 4
• Other goods and services 5
• Other goods and services 6
• Other goods and services 7
• Other goods and services 8
• Other goods and services 9
• Other goods and services 10

4. Please report sales of all commodities (goods and services) sold by this business unit within or outside Canada, during the reporting period of YYYY-MM-DD to YYYY-MM-DD.

If precise figures are not available, provide your best estimate.

Sales of all commodities
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
Fresh meat and poultry
Fresh fish and other seafood
Fresh fruit and vegetables
Eggs and dairy products (exclude frozen desserts)
Baked goods (except frozen products, cookies and crackers)
Perishable prepared foods (include fresh sliced deli meats, prepared entrées and fresh pasta)
Frozen food
Cookies, confectionery, and snack foods
Packaged food dry goods, not elsewhere classified
Soft drinks (exclude bottled water)
Non-alcoholic beverages (exclude soft drinks, milk, hot beverages and frozen drinks)
Prepared hot beverages (include coffee)
Alcoholic beverages (exclude served on premises)
Alcoholic beverages for immediate consumption
Ice
Prepared meals
Men's outerwear coats and jackets
Men's suits, sport jackets and blazers
Men's pants, shirts, sweaters and other bottoms and tops
Men's sleepwear, underwear and hosiery
Men's hats, gloves, belts, and other accessories
Men's clothing, not elsewhere classified
Women's outerwear coats and jackets
Women's dresses and suits
Women's skirts, pants, blouses, sweaters and other bottoms and tops
Women's lingerie, sleepwear and underwear
Women's hosiery
Women's handbags, purses and accessories
Women's clothing, not elsewhere classified
Boys' clothing and accessories
Girls' clothing and accessories
Infant clothing, fabric and accessories
Unisex clothing, costumes and vestments
Men's athletic footwear
Men's footwear and accessories (exclude athletic)
Women's athletic footwear
Women's footwear and accessories (exclude athletic)
Infant footwear
Children's athletic footwear
Children's footwear, not elsewhere classified
Fine jewellery (include precious metal, diamonds, gemstones, and pearls)
Costume jewellery (include base metal, glass, plastic, and synthetic stones)
Watches
Luggage, briefcases, knapsacks, and duffel bags
Mattresses and foundations
Infant furniture
Indoor home furniture, not elsewhere classified
Outdoor home furniture
Window treatments
Household textile products, not elsewhere classified
Decorative home furnishings (exclude textile products)
Tableware, kitchenware, cookware and bakeware
Household cleaning supplies
Miscellaneous household supplies, not elsewhere classified
Small home appliances
Major home appliances
Computers, peripherals, and networking equipment
Computer software (exclude games)
Telephones and related products
Televisions and home audiovisual equipment
Still cameras and other photographic equipment and supplies (exclude video cameras)
Rental services of movies and games on DVD's , tapes and cassettes
Rental and operating leasing services of computer equipment
Bicycles and biking equipment and accessories
Exercise equipment
Golf equipment
Skiing and snowboarding equipment
Hunting, fishing and camping equipment
Team sporting equipment
Sporting equipment, not elsewhere classified
Electronic game consoles (except game software)
Game software on physical media
Game software, downloadable
Toys and games (exclude game consoles and game software)
Artists' equipment and supplies
Musical instruments and print music
Sewing and knitting supplies
Craft and hobby kits and leisure supplies, not elsewhere classified
Printed books
E-books
Newspapers, magazines and other periodicals, printed
Newspapers, magazines and other periodicals, online
Other publications not elsewhere classified, printed
Other publications not elsewhere classified, online
Audio recordings, on physical media
Audio recordings, downloadable
Movies, on physical media
Movies, downloadable
Television programs and other video recordings, on physical media
Television programs and other video recordings, downloadable
New passenger automobiles
New minivans, sport utility vehicles and light trucks
New medium and heavy trucks
Used passenger automobiles
Used minivans, sport utility vehicles and light trucks
Used medium and heavy trucks
New motorcycles and scooters
New motor homes, travel trailers and truck campers
New snowmobiles and other personal off-road vehicles
New recreational boats and other recreational vehicles, not elsewhere classified
Used motorcycles and scooters
Used motor homes, travel trailers and truck campers
Used snowmobiles and other personal off-road vehicles
Used recreational boats and other recreational vehicles, not elsewhere classified
New motor vehicle tires
Motor vehicle parts and accessories, new and used (exclude tires)
Automotive chemicals
Motor vehicle maintenance and repair services
Rental and operating leasing services of motor homes, travel trailers and campers
Rental and operating leasing services of automobiles and light trucks, without operator
Rental and operating leasing services of heavy trucks, truck trailers and buses, without operator
Automotive fuels
Household fuels
Prescription pharmaceuticals
Non-prescription pharmaceuticals
Vitamin, mineral, and other health supplements
Prescription eyewear
Non-prescription eyewear
Home health products, not elsewhere classified
Disposable diapers
Infant and children's car seats
Strollers and infant care products, not elsewhere classified
Cosmetics and fragrances
Toiletries
Feminine hygiene products
Personal care supplies and equipment, not elsewhere classified
Hardware
Hand tools
Power tools
Major household air conditioning, heating, and water heating equipment
Plumbing and electrical supplies (include fixtures)
Paint, painting supplies and wallpaper
Flooring, floor coverings and floor and wall tiles
Lumber and other renovation materials and supplies
Hardware and renovation related products, not elsewhere classified
Lawnmowers, snowblowers and gardening tools
Live plants, seeds and other home and garden supplies (exclude agricultural fertilizers and pesticides)
Rental and operating leasing services of commercial and industrial machinery and equipment (exclude office equipment)
Pets
Pet food, supplies, and accessories
Tobacco products and accessories (exclude e-cigarettes)
Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems
Home office equipment, not elsewhere classified
Home office supplies, not elsewhere classified
Farm equipment
Farm supplies
Supplies for beer and wine making
Cut flowers, indoor potted plants and floral supplies
Monuments and tombstones
Manufactured mobile homes
Professional and scientific instruments
Equipment and supplies for non-farm activities, not elsewhere classified
Artwork
Collectors' items
Antiques, and used or second-hand merchandise (exclude motor vehicles and mobile homes)
Other miscellaneous equipment and supplies not elsewhere classified
Retail trade commissions
Rental and operating leasing services of office furniture and equipment (exclude computer equipment)
Rental and operating leasing services of other goods (exclude movies and games on DVDs, tapes and cassettes)
Repair and maintenance services (exclude for buildings and transportation equipment)
Other goods and services 1
Other goods and services 2
Other goods and services 3
Other goods and services 4
Other goods and services 5
Other goods and services 6
Other goods and services 7
Other goods and services 8
Other goods and services 9
Other goods and services 10
Total sales of goods and services

 In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The total sales entered does not equal the sum of the components.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Changes or events

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

Select all that apply.

• 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
• No changes or events
  Specify the other changes or events

Contact person

1. 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) The maximum number of characters is 5.
• Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments

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 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 statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

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
  • 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.

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.
  • Please 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, please provide your best estimates.

This business or organization's revenue is generated by each activity
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, YYYY and March 31, YYYY+1.

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

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

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

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (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

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. Other revenue - please specify
   • Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

This 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

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

E-Commerce

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.

Please report all amounts in thousands of Canadian dollars.

Total revenue

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 e-mail.

• Yes
• No

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

If precise figures are not available, please provide your best estimate.

Total e-commerce revenue

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple's App Store, Google Play or Blackberry App World).

Company website
Include sales through a browser-based website where your organization maintains control of the content.

Third-party website
Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)
A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other
  • Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other
  • Specify the other reasons

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
   1. 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).
   2. 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.

This business's expenses for each item
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

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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.

1. Tour Operator Services
   Packaged tours including arranging, assembling, and marketing tour packages for travel agents, tour wholesalers, and/or individuals.
   1. Pre-packaged tours
      Arranging, assembling or marketing tour packages for travel agents, tour wholesalers or individuals.
   2. Customized group tours
      Assembling, organizing, and reserving custom packages for groups of people with a common interest (e.g., sports, culture, adventure, religion, education, conferences and conventions).
   3. Pre-packaged tour reselling services
      Resale of pre-packaged tours acquired from other tour operators to travel agents, tour operators, and/or individuals.
2. Travel Agency Services
   Reservation services including commissions and fees from the sale of passenger transportation, lodging and other travel services
   Agents assist travellers by arranging and reserving travel and lodging while acting as a sales or referral agent for transportation, tour or lodging providers. Businesses are paid for their services by commissions, fees or a combination thereof.
3. Service charges for trip planning (including assembling travel information, advice and plans)
   Travellers pay directly for travel assistance such as assembling travel information, advice and travel plans.
   • Include:
     • ticket issuing fees
     • other fees paid directly to travel agents by travellers.
4. Other travel arrangement services (e.g., sightseeing tour services, automobile club memberships and condominium time-share services)
   • Include:
     • visitor information and sightseeing tour services
     • automobile club memberships, road and travel services
     • condominium time-share exchange services
     • condominium time-share services for land developers.
5. Travel insurance products (e.g., health, baggage and cancellation insurance)
   Businesses are paid for their services by commissions, fees or a combination thereof. This includes such products as health, baggage and cancellation insurance.
6. Other sales of goods and services (e.g., travellers cheques, travel related merchandise, foreign exchange services, wire transfers, etc.)
   • Amounts not included in questions a. to e.

Total sales of goods and services
Sum of questions a. to f.

This business's sales for each 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
Tour operator services
Pre-packaged tours
Customized group tours
Pre-packaged tour reselling services
Travel agency services
Airline seats
Cruises
Transportation
Lodging
Packaged tours
Other services
Service charges for trip planning
Other travel arrangement services
Travel insurance products
Other
Total sales of goods and services

In order to reduce future follow-up, please select one of the following options.

The total sales $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported your main activity as tour operator services, but you did not report revenues for this activity in question 1a.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported your main activity as travel agency services, but you did not report revenues for this activity in question 1b.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry Characteristics

2. Please provide a percentage breakdown of your total operating revenue from travel to:

Sales by destination

Please provide a breakdown of your total operating revenue by destination. This includes a breakdown of revenues received for destinations within Canada, United States and all other destinations.

Sales by destination
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 destinations:
Tour and cruise packages
Other
USA destinations:
Tour and cruise packages
Other
Other destinations:
Tour and cruise packages
Other
Total percentage

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

1. Individuals and households
   Please report the percentage of sales to individuals and households who do not represent the business or government sector.
2. Businesses
   Percentage of sales sold to the business sector should be reported here.
   • Include sales to Crown corporations.
3. 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.
4. 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.

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

Changes or events

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

Select all that apply.

• 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

1. 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) The maximum number of characters is 5.
• Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

2. We invite your comments about this questionnaire.

Enter your comments