StatCan WxT | Collaborative open source project led by the Government of Canada

Guidelines Financial Information of Universities 2024/2025

I. Preamble
- A. Reconciliation to Audited Financial Statements
- B. Limitations
II. Reporting Practices
- A. Prescribed Reporting Practices
- B. Uniform Reporting Practices
III. Detailed Instructions for Institutions Reporting Financial Data

I. Preamble

Financial Information of Universities is an annual survey conducted by Statistics Canada to provide a basic source of reference for the financial data of universities and degree-granting colleges in Canada.

The Guidelines are intended to assist both users and preparers of the financial data reported in the annual survey (or "return"), and are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

Section III provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the forms, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

A. Reconciliation to Audited Financial Statements

A copy of your audited financial statements is requested for submission along with your input return. If a copy is not available please advise us of the date on which the audited financial statements will be forwarded.

B. Limitations

Notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. As well, interregional comparisons must recognize differences such as various sources of funding, fiscal year-end dates varying from March 31^st to June 30^th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

Definition of research – The definition or research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
Canada Foundation for Innovation (CFI) Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. Reporting Practices

A. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). Adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

Restricted funds include both external and internal restrictions, rather than external only.
Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.B.4).
Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.B.6).
Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.B.7).
Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.B.9).
Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution's annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote consistency of financial data.

B. Uniform Reporting Practices

For consistency of financial data, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity are only reported in the notes to the consolidated financial statements, then the financial data are not reported in the annual return. For instance, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1).

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include

the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4),
the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.B.4), and
the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

Income and the corresponding expenditures are to be reported in the same fund (see Section II.B.9).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. It is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

Capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

7. Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at "gross", rather than "net". "Gross" means that the sales and the corresponding cost are reported as separate items. "Net" means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at "gross" provides users of the financial data with better information than reporting at "net".

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

(a) External sales and external cost recoveries – "third party" transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
(b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
(c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products. (See Section III.C.2 – line 25.)

As an exception to reporting amounts at "gross", and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net". To report at "net", income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where "netting" is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product. (See Section III.C.3 – line 20.)

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated. (See Section III.C.3 – line 20.)

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer. The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer.

These Guidelines encourage institutions to report income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item.

11. Borrowing and Principal Repayment

Interest payments will be reported as expenditures in the appropriate fund. The borrowing and repayment of principal will not be reported as income or expenditure.

12. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution's management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.B.8) in the fund or function from which the costs are allocated.

13. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.4 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will be more useful when the data have been prepared consistently over time. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return are reported in Tables 1, 2 and 4. (Note that Table 3 pertains to a more detailed survey conducted with other institutions and is not part of this package). The contents of the annual return are as follows:

General Information and Instructions
Table 1. Income by Fund
Table 2. Expenditures by Fund
Table 4. General Operating Expenditures by Function

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may exceptional. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.B.13).

C. Definitions, Explanations and Examples

The funds are discussed first, to assist the preparer to segregate the various income and expenditure items for reporting purposes. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table are discussed. The financial data should be reported by fund in Tables 1 and 2 of the annual return.

1. Funds

Fund accounting (see Section II.B.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and Endowment.

Preparers should note the following:

restricted funds include both external and internal restrictions,
income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.B.1),
interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.B.9).

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and non-credit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.B.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, "Entities Consolidated", reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, "Entities not Consolidated", institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution.
academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for "Entities not Consolidated", the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that are comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data have not been subject to audit by the reporting institution, there is an expectation that the data have adequately documented support.

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.B.8).

To report expenditures, full costing of ancillary services is required (see Section II.B.12). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.B.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.B.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund. Expenditures incurred to earn investment income are to be reported "net" of the investment income.

Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.B.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4).

Income includes gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The six major categories of income are:

government departments and agencies – grants and contracts,
tuition and other fees,
donations, including bequests
non-government grants and contracts,
investment, and
other (including sale of services and products, and miscellaneous).

(i) Government departments and agencies - grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

Income from Health Canada not reported under Line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research

Line 5 Canada Foundation for Innovation (CFI)

CFI income is reported under the Sponsored research fund.

Line 6 Canada Research Chairs

Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal

Income from all other federal government departments and agencies is reported on this line. This would include grant allocations for the Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under "other" are as follows:

Line 8 Provincial

Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line.
Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
Credit course tuition also includes fees for “make up” or special courses that are related to the credit offerings of the institution, and fees for auditing in credit courses.
Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

Other fees include all compulsory and non-compulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize "donations, including bequests" by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.B.9).

Line 15 Individuals

This line includes families.

Line 16 Business enterprises

Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize "non-government grants and contracts" by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

This line includes families.

Line 19 Business enterprises

Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment Income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.B.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a non-consolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Line 21 and 22).

Line 21 Endowment

Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported "net" of the investment income.

Line 22 Other investment

Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

This line includes external sales and external cost recoveries (see Section II.B.8).
External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
This line also includes rental income from residences and parking.
Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.B.8).
Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.B.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

Expenditures include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The repayment of principal will not be reported as an expenditure (see Section II.B.11).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or non-recurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Lines 1 – 3: Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

compensation payments, such as payments for salary continuance during sick leave or maternity leave,
severance payments as a result of terminations in the normal course of business, and
vacation pay (see Section II.B.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Lines 1 – 2: Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.
Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vice-presidents, certain professional librarians and computing center personnel.

Line 4 Benefits

Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.B.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
Benefits include the cost of an institution's contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers' compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution's main branch and faculty or departmental libraries.
Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
Space rental includes the cost of renting space and land on a long-term basis.
Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
Institutional membership fees include fees paid by the institution to outside organizations in lieu of membership.
This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or externally contracted.

Line 13 Scholarships, bursaries and prizes

This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.

Line 14 Externally contracted services

This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments
Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.B.11).

Line 18 Furniture and equipment purchase

This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
Amortization is not reported as an expenditure.
Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures.

Line 19 Equipment rental and maintenance

This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net" (see Section II.B.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.B.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.B.8).
Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
Furniture and equipment purchases are reported on line 18.
The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
Amortization is not reported as an expenditure.
Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures).

Line 23 Lump sum payments

This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
Lump sum payments are reported on an accrual basis.
Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. However, unlike Table 2 (which is organized by fund), Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and academic support, Student services, Physical plant and External relations. These functions are reported in columns 1 to 8, with the total of the functions reported in Column 9. The amounts in Column 9 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated heading regardless of the institution's practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution's financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.B). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.B.8) and use of estimates (see Section II.B.13).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution's Archives and other activities related to the institution's main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities.

A centralized computing facility refers to computer related activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution's research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.B.8).

(v) Administration and academic support

The Administration and academic support function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and academic support.

The academic support area of the Administration and academic support function includes all activities provided by an institution in direct support of Instruction and non-sponsored research. This area includes the following types of activities:

the positions of vice-president academic and research (or their equivalents) and their offices
faculty and instructional support services
research administration (including grants and contracts administration)
registrar's and graduate students office (including calendars, admissions, student records and related reporting)
convocation and ceremonies
co-op program administration
central animal services
central shops for instruction and research (machine shop, glass blowing, electronics shop)
distance education support
instructional technology and audio visual services
academic class scheduling

The administration area of the Administration and academic support function includes the following activities:

administration, planning and information costs and activities associated with the positions of president and vice president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
finance, including investment management, internal audit and accounting
human resources (personnel)
institutional research
board and senate secretariat
printing and duplicating services.

Specific types of expenditures in the administration area include the following:

professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized
general university memberships
liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and academic support function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

the dean of students and the dean's office
counseling and chaplaincy services
career guidance and placement services
intramural and intercollegiate athletics (not physical education)
student health services
student accommodation services (not residences)
student transportation services
student financial aid administration
bursaries, scholarships and prizes
grants to student organizations, including the student union
student programs, including music, drama and student center
student day care center
any other student services, social or cultural activities funded by the institution

These services may be provided from the General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and academic support function.

(viii) External Relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

Canadian Economic News, August 2025 Edition

This module provides a concise summary of selected Canadian economic events, as well as international and financial market developments by calendar month. It is intended to provide contextual information only to support users of the economic data published by Statistics Canada. In identifying major events or developments, Statistics Canada is not suggesting that these have a material impact on the published economic data in a particular reference month.

All information presented here is obtained from publicly available news and information sources, and does not reflect any protected information provided to Statistics Canada by survey respondents.

Wildfires

The Government of Newfoundland and Labrador announced on August 5th that a province-wide fire ban was in effect and that ban would be in place until at least September 7th.
The Government of Canada announced on August 7th that it had approved a Request for Federal Assistance from the Government of Newfoundland and Labrador, including aircraft, personnel, Type 3 firefighters, transportation of essential people and goods, and additional humanitarian workforce capacity.
The Government of Nova Scotia announced on August 5th it was restricting travel and activities in the woods across the province until October 15th due to continued hot, dry conditions that have greatly increased the risk of wildfires.
The Government of New Brunswick announced on August 7th that a provincewide burn ban was in place.
The Government of New Brunswick announced on August 10th that all Crown land in the province will be closed due to wildfire hazards.
The Government of New Brunswick announced on August 25th that most restrictions on Crown land will be lifted.
The Government of Manitoba announced on August 7th that the provincewide state of emergency under the Emergency Measures Act would be extended to August 22nd due to ongoing wildfires. The Government said the state of emergency was declared on July 10th and remained in effect for 30 days.
The Government of Manitoba ends state of emergency on August 22. The state of emergency was first declared on July 10th.
Hudbay Minerals Inc resumes Snow Lake operations on August 27th after wildfire evacuation order lifted by the Manitoba Government.
The Government of Newfoundland and Labrador lifted the evacuation order issued on August 12th for a portion of the Town of Paradise on August 15th.
The Government of Newfoundland and Labrador lifted the evacuation order issued on August 9th for the Areas of Burnt Point-Gull Island and a Portion of Northern Bay on August 23rd.
The Government of Newfoundland and Labrador lifted the evacuation order issued on August 7th for Salmon Cove on August 23rd.
The Government of Newfoundland and Labrador lifted the evacuation order issued on August 5th for Perry's Cove on August 24th.
The Government of Prince Edward Island announced a fire ban for the province on August 11th.
The Government of Prince Edward Island extended the fire ban in the province until September 8th or further notice on August 25th.

Canada's Internal Trade

The Governments of Prince Edward Island and Manitoba announced they had signed a Memorandum of Understanding (MOU) to improve internal trade and support the free movement of workers and businesses between the two provinces. The governments said the MOU encourages the recognition of equivalent standards and certifications, streamlines regulatory processes, and supports practical collaboration to help workers and businesses operate more freely between the provinces.

Tariffs

Prime Minister Carney announced new measures to help the softwood lumber sector on August 5th. These measures include up to $700 million in loan guarantees and $500 million in investments in product and market diversification.
Prime Minister Carney announced on August 22nd that the Canadian government will now match the United States by removing all of Canada's tariffs on U.S. goods specifically covered under CUSMA. This decision will take effect on September 1, 2025. Canada will retain tariffs on steel, aluminum and autos.
China announced a preliminary anti-dumping duty on imports of canola seed from Canada of 75.8%, which entered into force on August 14th.

Other news

The Ontario government announced an additional $1.6 billion investment to the Municipal Housing Infrastructure Program on August 18th.
Montreal-based Air Canada said it will gradually restart its operations on August 19th after reaching a mediated agreement with the Canadian Union of Public Employees (CUPE). Mediation discussions were begun on the basis that the union commit to have the airline's 10,000 flight attendants immediately return to work, allowing the airline to resume the operations of Air Canada and Air Canada Rouge, which have been grounded since August 16th.
A new gold mine in Guysborough Country, Nova Scotia, which is expected to create 725 new jobs and contribute $2.1 billion to Nova Scotia's gross domestic product, received its industrial approval on August 27th. Work on the Goldboro gold mine, owned by NexGold Mining Corp., is expected to start in 2026.
Calgary-based Cenovus Energy Inc. announced on August 22nd that it has entered into a definitive agreement to acquire MEG Energy in a cash and stock transaction valued at $7.9 billion, inclusive of assumed debt.
Diageo plc announced on August 28th that it will cease operations at its bottling facility in Amherstberg, Ontario by 2026. Diageo will continue with its operations in the Greater Toronto Area and other bottling and distillation facilities in Gimli, Manitoba and Valleyfield, Quebec.
Illinois-based Claire's Holdings LLC announced it had commenced voluntary Chapter 11 proceedings in the United States and that its Canadian affiliate operating stores across Canada also intends to commence proceedings in Canada under the Companies' Creditors Arrangement Act (CCAA) in the Ontario Superior Court of Justice. Claire's said its retail stores in North America would remain open and continue to serve customers while the Company continues to explore all strategic alternatives.
Houston-based Crescent Energy Company and Vital Energy, Inc announced on August 25th that they have entered into a definitive agreement to which Crescent will acquire Vital in an all-stock transaction valued at approximately $3.1 billion.
Massachusetts-based Keurig Dr Pepper and JDE Peet's announced on August 25th they had entered into a definitive agreement under which Keurig Dr Pepper will acquire JDE Peet's in an all-cash transition, representing a total equity consideration of 15.7 billion Euros.

United States and other international news

The US Department of Commerce announced the addition of 407 product categories to the list of "derivative" steel and aluminum products covered by Section 232 sectoral tariffs. As a result, the steel and aluminium content of these products will be subject to a duty rate of 50%. These tariffs cover wind turbines and their parts and components, mobile cranes, bulldozers and other heavy equipment, railcards, furniture, compressors and pumps, and hundreds of other products.
President Trump signed an executive order on August 11th that prevents high U.S. tariffs on Chinese goods from snapping back into effect for another 90 days.
On August 22nd, Intel Corporation announced an agreement with the Trump Administration to make an $8.9 billion investment in Intel common stock to advance national priorities in expanding the domestic semiconductor industry.
The Bank of England's Monetary Policy Committee (MPC) voted to reduce the Bank Rate by 25 basis points to 4.0%. The last change in the Bank Rate was a 25 basis points cut in May 2025.
The Norge Bank's Monetary Policy and Financial Stability Committee decided to keep the policy rate unchanged at 4.25 percent at its meeting on August 13th. The last rate change was a 25 basis points cut in June 2025.
The Reserve Bank of Australia Board decided to lower the cash rate target by 25 basis points to 3.60 percent on August 12th.
Sweden's Riksbank keeps policy rate unchanged at 2 per cent on August 20th.
The Reserve Bank of New Zealand voted to decrease the Official Cash Rate by 25 basis points to 3 percent on August 20th.
The eight participating OPEC+ countries - Saudi Arabia, Russia, Iraq, UAE, Kuwait, Kazakhstan, Algeria, and Oman - which previously announced additional voluntary adjustments in April and November 2023, announced they would implement a production adjustment of 547 thousand barrels per day, equivalent to four monthly increments, in September 2025 from August 2025 required production level.

Financial market news

West Texas Intermediate crude oil closed at USD $64.01 per barrel on August 29th, down from a closing value of USD $69.26 at the end of July. Western Canadian Select crude oil traded in the USD $49.00 to $54.00 per barrel range throughout August. The Canadian dollar closed at 72.77 cents U.S. on August 29th, up from 72.23 cents U.S. at the end of July. The S&P/TSX composite index closed at 28,564.45 on August 29th, up from 27,259.78 at the end of July.

Monthly Survey of Food Services and Drinking Places: CVs for Total Sales by Geography - June 2025

CVs for Total sales by geography
Geography	Month
	202406	202407	202408	202409	202410	202411	202412	202501	202502	202503	202504	202505	202506
	percentage
Canada	0.19	0.12	0.11	0.14	0.14	0.19	0.14	0.17	0.22	0.16	0.15	0.17	0.15
Newfoundland and Labrador	0.50	0.67	0.71	0.59	0.57	0.75	0.71	0.69	1.01	0.63	0.78	0.50	0.84
Prince Edward Island	3.66	2.29	2.19	2.30	4.57	4.09	4.39	4.99	1.26	1.09	0.87	0.94	1.13
Nova Scotia	0.28	0.36	0.34	0.48	0.37	0.38	0.42	0.48	1.57	0.60	0.58	0.46	0.61
New Brunswick	0.40	0.58	0.52	0.52	0.46	0.57	0.62	0.59	0.82	0.57	0.51	0.49	0.89
Quebec	0.42	0.23	0.26	0.35	0.16	0.56	0.24	0.29	0.54	0.36	0.53	0.28	0.27
Ontario	0.30	0.19	0.20	0.25	0.30	0.31	0.29	0.34	0.35	0.31	0.23	0.36	0.25
Manitoba	0.97	0.43	0.42	0.46	0.40	0.48	0.55	0.70	0.74	0.75	0.56	0.54	0.60
Saskatchewan	0.81	0.87	0.60	0.59	0.83	0.75	0.99	0.65	0.69	0.52	0.54	0.54	0.72
Alberta	0.45	0.48	0.20	0.24	0.32	0.31	0.28	0.38	0.59	0.41	0.32	0.32	0.36
British Columbia	0.37	0.21	0.23	0.22	0.27	0.26	0.22	0.29	0.49	0.29	0.20	0.26	0.23
Yukon Territory	2.37	2.40	2.28	2.51	2.89	2.42	2.25	3.18	26.11	3.86	2.69	2.43	2.64
Northwest Territories	2.40	3.56	3.09	3.38	3.22	2.91	3.57	3.42	34.07	18.21	2.90	19.32	3.53
Nunavut	10.38	10.39	12.04	13.21	12.76	61.05	6.85	4.28	129.90	6.89	59.24	66.01	9.11

Retail Trade Survey (Monthly): CVs for total sales by geography - June 2025

CVs for total sales by geography
Geography	%
	Month
	202506
Canada	0.5
Newfoundland and Labrador	1.5
Prince Edward Island	0.7
Nova Scotia	1.3
New Brunswick	1.4
Quebec	1.3
Ontario	1.0
Manitoba	1.5
Saskatchewan	2.9
Alberta	1.0
British Columbia	1.0
Yukon Territory	1.7
Northwest Territories	1.7
Nunavut	1.3

Quarterly Financial Report for the quarter ended June 30, 2025

Statement outlining results, risks and significant changes in operations, personnel and program

A) Introduction

Statistics Canada's mandate

Statistics Canada ("the agency") is a member of the Innovation, Science and Industry portfolio.

Statistics Canada's role is to ensure that Canadians have access to a trusted source of statistics on Canada that meets their highest priority needs.

The agency's mandate derives primarily from the Statistics Act. The Act requires that the agency collects, compiles, analyzes and publishes statistical information on the economic, social, and general conditions of the country and its people. It also requires that Statistics Canada conduct the Census of Population and the Census of Agriculture every fifth year and protects the confidentiality of the information with which it is entrusted.

Statistics Canada also has a mandate to co-ordinate and lead the national statistical system. The agency is considered a leader, among statistical agencies around the world, in co–ordinating statistical activities to reduce duplication and reporting burden.

More information on Statistics Canada's mandate, roles, responsibilities and programs can be found in the 2025-2026 Main Estimates and in the Statistics Canada 2025-2026 Departmental Plan.

The Quarterly Financial Report:

should be read in conjunction with the 2025-2026 Main Estimates;
has been prepared by management, as required by Section 65.1 of the Financial Administration Act, and in the form and manner prescribed by Treasury Board of Canada Secretariat;
has not been subject to an external audit or review.

Statistics Canada has the authority to collect and spend revenue from other federal government departments and agencies, as well as from external clients, for statistical services and products.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the agency's spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2025-2026 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

The agency uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

B) Highlights of fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase in resources available for the year, as well as actual expenditures for the quarter ended June 30.

Description - Chart 1: Comparison of gross budgetary authorities and expenditures as of June 30, 2024, and June 30, 2025, in thousands of dollars

This bar graph shows Statistics Canada's budgetary authorities and expenditures, in thousands of dollars, as of June 30, 2024 and 2025:

As at June 30, 2024

Net budgetary authorities: $736,647

Vote netting authority: $120,000

Total authority: $856,647

Net expenditures for the period ending June 30: $196,160

Year-to-date revenues spent from vote netting authority for the period ending June 30: $6,770

Total expenditures: $202,930

As at June 30, 2025

Net budgetary authorities: $827,912

Vote netting authority: $120,000

Total authority: $947,912

Net expenditures for the period ending June 30: $195,802

Year-to-date revenues spent from vote netting authority for the period ending June 30: $10,379

Total expenditures: $206,181

Chart 1 outlines the gross budgetary authorities, which represent the resources available for use for the year as of June 30.

Significant changes to authorities

Total authorities available for 2025-26 have increased by $91.3 million, or 10.7%, from the previous year, from $856.6 million to $947.9 million (Chart 1). The net increase is mostly the result of the following:

An increase of $86 million in funding received to cover the advanced planning and intensifying production activities related to the ramping up of the 2026 Census of Population program;
An increase of $14.5 million in funding related to compensation following the ratification of collective agreements;
An increase of $6.4 million for the Employee Benefit Plan adjustments;
A decrease of $32.4 million for various initiatives including Cloud Operations and the Canadian Dental Care Plan;
An increase of $13.4 million for various initiatives including Canada's Action Plan on Combatting Hate, the Clean Technology Data Strategy as well as funding to modernize and enhance the collection and dissemination of housing data, supporting Canada's Housing Plan.

In addition to the appropriations allocated to the agency through the Main Estimates, Statistics Canada also has vote net authority within Vote 1, which entitles the agency to spend revenues collected from other federal government departments, agencies, and external clients to provide statistical services. The vote netting authority is stable at $120 million when comparing the first quarter of fiscal years 2024-2025 and 2025-2026.

Significant changes to expenditures

Year-to-date net expenditures recorded to the end of the first quarter decreased by $358 thousand, or 0.2% from the previous year, from $196.2 million to $195.8 million (see Table A: Variation in Departmental Expenditures by Standard Object).

Statistics Canada spent approximately 23.7% of its authorities by the end of the first quarter, compared with 26.6% in the same quarter of 2024-2025.

Table A: Variation in Departmental Expenditures by Standard Object (unaudited)
Departmental Expenditures Variation by Standard Object:	Q1 year-to-date variation between fiscal year 2024-2025 and 2025-2026
Departmental Expenditures Variation by Standard Object:	$'000	%
(01) Personnel	8,496	4.7
(02) Transportation and communications	-506	-12.4
(03) Information	-226	-14.6
(04) Professional and special services	-409	-9.3
(05) Rentals	-3,693	-28.9
(06) Repair and maintenance	38	42.9
(07) Utilities, materials and supplies	-127	-58.8
(08) Acquisition of land, buildings and works	-	-
(09) Acquisition of machinery and equipment	-346	-43.6
(10) Transfer payments	-	-
(12) Other subsidies and payments	24	19.8
Total gross budgetary expenditures	3,251	1.6
Less revenues netted against expenditures:
Revenues	3,609	53.3
Total net budgetary expenditures	-358	-0.2
Note: Explanations are provided for variances of more than $1 million.

Personnel: The increase is primarily due to the cyclical nature of some of Statistics Canada's programs, including the Census of Population program.

Rentals: The decrease is mainly related to software licences, reflecting a reduction in costs as well as timing differences in invoicing compared to last year.

Revenues: The increase is mainly due to timing differences in invoicing compared to last year.

C) Significant changes to operations, personnel and programs

In 2025-26, the following changes in operations, personnel and program activities are underway:

The 2026 Census of Population program is ramping up in preparation for next year when the Census will be conducted. As a result, expenditures for this program are increasing.
Statistics Canada received resources for new initiatives, including funding to support Canada's Action Plan on Combatting Hate, funding for the Clean Technology Data Strategy, and funding to modernize and enhance the collection and dissemination of housing data, supporting Canada's Housing Plan. As such, the Agency will incur expenditures related to these initiatives.
Budget 2023 announced Refocusing Government Spending; efforts are underway to meet savings targets while striving to minimize the impact on service and program delivery to Canadians.
Cloud funding is secured for 2025-26; however, funding to continue cloud operations beyond 2026–27 is not included in the agency's appropriations, as an enterprise-wide funding model is pending. In December 2023, the Treasury Board of Canada Secretariat announced the GC Application Hosting Strategy which included the centralization of cloud operations within Shared Services Canada (SSC). As per the direction, a temporary transfer agreement, effective September 2024, was signed by Statistics Canada (StatCan) and SSC, to transfer certain cloud operations functions from StatCan to SSC which includes the corresponding human resource capacity to ensure continuity of StatCan's cloud infrastructure operations.

D) Risks and uncertainties

Statistics Canada continues to address financial and operational uncertainties through its corporate risk management framework. Budget variations, particularly from cyclical programs such as the Census and anticipated adjustments stemming from the Comprehensive Expenditure Review require agile planning and strategic resource management. To ensure long-term financial sustainability, the agency is strengthening partnerships with government entities and modernizing its digital infrastructure.

To support its modernization objectives, Statistics Canada is prioritizing workforce development, accessibility, and digital transformation. The agency remains dedicated to fostering an inclusive and diverse workplace while streamlining operations and optimizing resources. Through continued collaboration with federal partners, the agency is reinforcing its financial stewardship and ensuring a resilient, adaptable organization that meets the evolving needs of Canadians.

Approval by senior officials

Approved by:

André Loranger, Chief Statistician
Ottawa, Ontario
Signed on: August 21st, 2025

Kathleen Mitchell, Chief Financial Officer
Ottawa, Ontario
Signed on: August 13th, 2025

Appendix

Statement of Authorities (unaudited)
	Total available for use for the year ending March 31, 2026^{Table note 1}	Used during the quarter ended June 30, 2025	Year-to-date used at quarter-end	Total available for use for the year ending March 31, 2025^{Table note 1}	Used during the quarter ended June 30, 2024	Year-to-date used at quarter-end
	Fiscal year 2025-2026			Fiscal year 2024–2025
	in thousands of dollars
Vote 1 — Net operating expenditures	724,106	169,851	169,851	648,228	174,055	174,055
Statutory authority — Contribution to employee benefit plans	103,806	25,951	25,951	88,419	22,105	22,105
Total budgetary authorities	827,912	195,802	195,802	736,647	196,160	196,160
Table note 1 Includes only Authorities available for use and granted by Parliament at quarter-end. Return tothe first table note 1 referrer

Departmental budgetary expenditures by Standard Object (unaudited)
	Planned expenditures for the year ending March 31, 2026	Expended during the quarter ended June 30, 2025	Year-to-date used at quarter-end	Planned expenditures for the year ending March 31, 2025	Expended during the quarter ended June 30, 2024	Year-to-date used at quarter-end
	Fiscal year 2025-2026			Fiscal year 2024–2025
	in thousands of dollars
Expenditures:
(01) Personnel	782,276	187,435	187,435	729,133	178,939	178,939
(02) Transportation and communications	31,994	3,587	3,587	18,603	4,093	4,093
(03) Information	14,865	1,318	1,318	19,233	1,544	1,544
(04) Professional and special services	49,447	3,968	3,968	36,506	4,377	4,377
(05) Rentals	52,189	9,064	9,064	36,133	12,757	12,757
(06) Repair and maintenance	1,314	125	125	1,156	87	87
(07) Utilities, materials and supplies	2,686	89	89	1,332	216	216
(08) Acquisition of land, buildings and works	502	-	-	587	-	-
(09) Acquisition of machinery and equipment	8,983	448	448	10,321	794	794
(10) Transfer payments	-	-	-	-	-	-
(12) Other subsidies and payments	3,656	147	147	3,643	123	123
Total gross budgetary expenditures	947,912	206,181	206,181	856,647	202,930	202,930
Less revenues netted against expenditures:
Revenues	120,000	10,379	10,379	120,000	6,770	6,770
Total revenues netted against expenditures	120,000	10,379	10,379	120,000	6,770	6,770
Total net budgetary expenditures	827,912	195,802	195,802	736,647	196,160	196,160

National Travel Survey: C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Destination - Q1 2025

National Travel Survey: C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Destination, Q2 2024
Table summary
This table displays the results of C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Destination. The information is grouped by Duration of trip (appearing as row headers), Main Trip Purpose, Country or Region of Trip Destination (Total, Canada, United States, Overseas) calculated using Person-Trips in Thousands (× 1,000) and C.V. as a units of measure (appearing as column headers).
Duration of Trip	Main Trip Purpose	Country or Region of Trip Destination
		Total		Canada		United States		Overseas
		Person-Trips (x 1,000)	C.V.	Person-Trips (x 1,000)	C.V.	Person-Trips (x 1,000)	C.V.	Person-Trips (x 1,000)	C.V.
Total Duration	Total Main Trip Purpose	68,810	A	59,600	A	5,450	B	3,760	A
	Holiday, leisure or recreation	23,879	A	18,012	A	3,016	B	2,851	A
	Visit friends or relatives	27,628	A	25,815	A	1,171	B	642	B
	Personal conference, convention or trade show	1,681	C	1,473	C	204	D	3	E
	Shopping, non-routine	3,765	B	3,374	B	387	C	4	E
	Other personal reasons	4,918	B	4,697	B	117	E	104	D
	Business conference, convention or trade show	1,797	B	1,437	B	298	C	62	E
	Other business	5,143	B	4,792	B	258	C	93	D
Same-Day	Total Main Trip Purpose	43,615	A	41,469	A	2,146	C	..
	Holiday, leisure or recreation	13,377	B	12,188	B	1,189	C	..
	Visit friends or relatives	17,316	B	16,881	B	434	D	..
	Personal conference, convention or trade show	998	C	984	C	F		..
	Shopping, non-routine	3,597	B	3,252	B	345	C	..
	Other personal reasons	3,828	B	3,743	B	85	E	..
	Business conference, convention or trade show	735	C	689	C	46	E	..
	Other business	3,765	C	3,732	C	32	E	..
Overnight	Total Main Trip Purpose	25,195	A	18,131	A	3,304	A	3,760	A
	Holiday, leisure or recreation	10,502	A	5,825	B	1,827	B	2,851	A
	Visit friends or relatives	10,312	B	8,933	B	737	B	642	B
	Personal conference, convention or trade show	683	C	490	D	190	E	3	E
	Shopping, non-routine	168	C	122	D	42	E	4	E
	Other personal reasons	1,090	B	954	B	32	E	104	D
	Business conference, convention or trade show	1,062	B	747	B	252	C	62	E
	Other business	1,378	B	1,060	B	225	D	93	D
.. data not available Estimates contained in this table have been assigned a letter to indicate their coefficient of variation (c.v.) (expressed as a percentage). The letter grades represent the following coefficients of variation: A c.v. between or equal to 0.00% and 5.00% and means Excellent. B c.v. between or equal to 5.01% and 15.00% and means Very good. C c.v. between or equal to 15.01% and 25.00% and means Good. D c.v. between or equal to 25.01% and 35.00% and means Acceptable. E c.v. greater than 35.00% and means Use with caution. F too unreliable to be published

Quarterly Survey of Telecommunications, 2025

Purpose

This survey collects quarterly financial and operating data for the statistical measurement and analysis of the telecommunications sub-sector. These data will be aggregated to produce national estimates of activity by industry.

Additional information

This document, generated using the CRTC Data Collection System, allows you to complete the survey forms electronically, using the Microsoft Excel application off-line. Once completed, you are free to upload the document directly to the DCS to complete the data forms in the online system.

Authority

Filed under the authority of the Broadcasting Act, the Telecommunications Act and the Statistics Act

Filed in Confidence

Assistance

Frequently Asked Questions (FAQ) and glossary are posted on the CRTC Data Collection website. Please review these and other support documentation at:

Data Collection - News

If you need to get in touch with one of our Data Collection Analysts, please phone 1-866-845-6036 or email:

cd-dc@crtc.gc.ca

Reporting instructions

This form includes shaded and non-shaded areas. Please provide the data requested in the shaded areas only.

Entities are required to file data for the 3-month period reported in their quarterly financial statements. Where mergers have occurred, each prior entity must report information separately for any periods prior to the merger.

Do not alter the form by adding, deleting, merging, or otherwise manipulating individual cells. Any changes to the form will prevent DCS from loading it accurately.

Once uploaded, completed forms should be submitted online at:

Accessing DCS

Form 201Q Quarterly revenues

Total quarterly operating revenues from financial statements

Total

Part A - Operating revenues from Canadian operations

Local and access

Local and access (excluding terminal equipment)

Residential
Business
Retail
Wholesale
Total

Terminal equipment sales and rentals

Residential
Business
Retail
Wholesale
Total

Total local and access revenues

Residential
Business
Retail
Wholesale
Total

Long distance

Long distance

Residential
Business
Retail
Wholesale
Total

Internet

Dial-up

Residential
Business
Retail
Wholesale
Total

High-speed

Residential
Business
Retail
Wholesale
Total

Subtotal (Internet access revenues)

Residential
Business
Retail
Wholesale
Total

Other Internet services

Residential
Business
Retail
Wholesale
Total

Total Internet revenues

Residential
Business
Retail
Wholesale
Total

Data

Total data revenues

Retail
Wholesale
Total

Private line

Total private line revenues

Retail
Wholesale
Total

Mobile wireless and paging

Basic voice

Residential
Business
Retail
Wholesale
Total

Long distance

Residential
Business
Retail
Wholesale
Total

Data

Residential
Business
Retail
Wholesale
Total

Roaming

Residential
Business
Retail
Wholesale
Total

Mobile interconnect, spectrum and other

Residential
Business
Retail
Wholesale
Total

Terminal equipment sales and rentals

Residential
Business
Retail
Wholesale
Total

Total mobile phone revenues

Residential
Business
Retail
Wholesale
Total

Total mobile broadband revenues

Residential
Business
Retail
Wholesale
Total

Total other plans for mobile connected device revenues

Residential
Business
Retail
Wholesale
Total

Total mobile wireless revenues

Residential
Business
Retail
Wholesale
Total

Paging revenues

Residential
Business
Retail
Wholesale
Total

Total mobile and paging revenues (excluding mobile television)

Residential
Business
Retail
Wholesale
Total

Broadcast distribution

Cable

Retail
Wholesale
Total

DTH

Retail
Wholesale
Total

IPTV

Retail
Wholesale
Total

Other

Retail
Wholesale
Total

Total broadcast distribution revenues (Basic and non-basic programming including exempt programming)

Retail
Wholesale
Total

Other revenues

Other revenues

Total

Total Canadian operating revenues

Total Canadian operating revenues

Total

Part B - Operating revenues from non-Canadian operations

Operating revenues from non-Canadian operations

Total

Total company operating revenues

Total company operating revenues

Total

Part C - Supplemental revenue details

Internet

Broadband access (1.5 Mbps or greater)

Residential
Business
Retail
Wholesale
Total

Extension/flanker brand Internet access revenues

Residential
Business
Retail
Wholesale
Total

Mobile service plans

Voice services (including SMS/MMS)

Retail
Wholesale
Total

Voice and data services

Retail
Wholesale
Total

Data only services

Retail
Wholesale
Total

Total mobile service plans revenues

Retail
Wholesale
Total

Mobile service revenue breakdown

Mobile voice including roaming

Retail
Wholesale
Total

Long distance including roaming

Retail
Wholesale
Total

Data including roaming

Retail
Wholesale
Total

Other (e.g., Terminal equipment, interconnection, spectrum, etc.)

Retail
Wholesale
Total

Total mobile service revenues

Retail
Wholesale
Total

Extension/flanker brand mobile phone revenues

Extension/flanker brand mobile phone revenues

Residential
Business
Retail

Part D - Supplemental financial details

Wireline capital expenditures (Canadian operations)

Total

Wireless capital expenditures (Canadian operations)

Total

Total capital expenditures (Canadian operations)

Total

Form 202Q Quarterly quantities

Part A - Quantities

Local and access lines

Residential
Business
Retail
Wholesale
Total

Long distance minutes

Residential
Business
Retail
Wholesale
Total

Internet access subscribers

Dial-up

Residential
Business
Retail
Wholesale
Total

High-speed

Residential
Business
Retail
Wholesale
Total

Total Internet access subscribers

Residential
Business
Retail
Wholesale
Total

Mobile wireless and paging subscribers

Mobile phone

Voice services (including SMS/MMS)

Residential
Business
Retail
Wholesale
Total

Voice and data services

Residential
Business
Retail
Wholesale
Total

Data only services

Residential
Business
Retail
Wholesale
Total

Total number of mobile phone subscribers

Residential
Business
Retail
Wholesale
Total

Total mobile broadband subscribers

Residential
Business
Retail
Wholesale
Total

Total other plans for mobile connected device

Residential
Business
Retail
Wholesale
Total

Paging subscribers

Total

Mobile voice minutes

Basic voice

Retail
Wholesale
Total

Long distance

Retail
Wholesale
Total

Total mobile voice minutes

Retail
Wholesale
Total

Broadcast distribution subscribers - Basic subscribers (analog and digital)

Cable

Retail
Wholesale
Total

DTH

Retail
Wholesale
Total

IPTV

Retail
Wholesale
Total

Other

Retail
Wholesale
Total

Total broadcast distribution subscribers

Retail
Wholesale
Total

Part B - Supplemental subscription details

Internet

Number of broadband access (1.5 Mbps or greater) subscribers

Residential
Business
Retail
Wholesale
Total

Subscribers with at least 10 Mbps download and 1 Mbps upload

Residential
Business
Retail

Subscribers with at least 25 Mbps download and 3 Mbps upload

Residential
Business
Retail

Subscribers with at least 50 Mbps download and 10 Mbps upload

Residential
Business
Retail

Subscribers with at least 100 Mbps download and 15 Mbps upload

Residential
Business
Retail

Subscribers with at least 200 Mbps download and 15 Mbps upload

Residential
Business
Retail

Subscribers with at least 500 Mbps download and 15 Mbps upload

Residential
Business
Retail

Subscribers with at least 940 Mbps download and 15 Mbps upload

Residential
Business
Retail

Subscribers with at least 1,500 Mbps download and 15 Mbps upload

Residential
Business
Retail

Subscribers with at least 2,500 Mbps download and 15 Mbps upload

Residential
Business
Retail

Extension/flanker brand Internet access subscriptions

Residential
Business
Retail
Wholesale
Total

Average gigabytes downloaded per month per high-speed subscription

Residential
Business

Average gigabytes uploaded per month per high-speed subscription

Residential
Business

Mobile phone data subscribers

No data

Residential
Business
Retail

Less than 2 GB

Residential
Business
Retail

2 GB up to 4.9 GB

Residential
Business
Retail

5 GB up to 9.9 G

Residential
Business
Retail

10 GB up to 19.9 GB

Residential
Business
Retail

20 GB up to 49.9 GB

Residential
Business
Retail

50 GB up to 74.9 GB

Residential
Business
Retail

75 GB up to 99.9 GB

Residential
Business
Retail

100 GB or more

Residential
Business
Retail

Total mobile phone data subscribers

Residential
Business
Retail

Extension/flanker brand mobile phone subscribers

Residential
Business
Retail

Part C - Mobile wireless data traffic

Mobile wireless data services - Retail

From mobile devices
To mobile devices

Mobile wireless data services - Wholesale

From mobile devices
To mobile devices

Total mobile wireless data traffic

From mobile devices
To mobile devices

Mobile phone data traffic (GB)

Mobile phone data services - Retail

From mobile devices
To mobile devices

Mobile phone data services - Wholesale

From mobile devices
To mobile devices

Total mobile phone data traffic

From mobile devices
To mobile devices

National Travel Survey: C.V.s for Visit-Expenditures by Duration of Visit, Main Trip Purpose and Country or Region of Expenditures - Q1 2025

National Travel Survey: C.V.s for Visit-Expenditures by Duration of Visit, Main Trip Purpose and Country or Region of Expenditures, including expenditures at origin and those for air commercial transportation in Canada, in Thousands of Dollars (x 1,000)
Table summary
This table displays the results of C.V.s for Visit-Expenditures by Duration of Visit, Main Trip Purpose and Country or Region of Expenditures. The information is grouped by Duration of trip (appearing as row headers), Main Trip Purpose, Country or Region of Expenditures (Total, Canada, United States, Overseas) calculated using Visit-Expenditures in Thousands of Dollars (x 1,000) and c.v. as units of measure (appearing as column headers).
Duration of Visit	Main Trip Purpose	Country or Region of Expenditures
		Total		Canada		United States		Overseas
		$ '000	C.V.	$ '000	C.V.	$ '000	C.V.	$ '000	C.V.
Total Duration	Total Main Trip Purpose	29,198,701	A	13,819,361	B	6,625,453	B	8,753,887	B
	Holiday, leisure or recreation	17,091,245	B	5,158,971	B	4,774,559	C	7,157,715	B
	Visit friends or relatives	5,466,946	A	3,899,799	B	537,840	B	1,029,307	B
	Personal conference, convention or trade show	727,330	C	461,004	C	249,058	E	17,267	E
	Shopping, non-routine	802,764	B	705,279	B	90,894	D	6,590	E
	Other personal reasons	1,229,301	E	962,442	E	80,093	E	186,767	E
	Business conference, convention or trade show	1,507,745	B	864,117	B	469,285	C	174,344	E
	Other business	2,373,370	C	1,767,749	D	423,724	E	181,897	E
Same-Day	Total Main Trip Purpose	5,500,484	B	5,072,827	C	395,279	D	32,378	D
	Holiday, leisure or recreation	2,013,933	B	1,721,668	B	261,266	D	31,000	D
	Visit friends or relatives	1,325,242	B	1,298,242	B	26,841	D	F
	Personal conference, convention or trade show	179,173	D	177,435	D	F		..
	Shopping, non-routine	693,696	B	622,720	B	70,976	E	..
	Other personal reasons	484,011	E	455,358	E	27,434	E	F
	Business conference, convention or trade show	143,198	D	138,931	D	4,268	E	F
	Other business	661,231	E	658,474	E	2,757	E	F
Overnight	Total Main Trip Purpose	23,698,217	A	8,746,534	A	6,230,174	B	8,721,509	B
	Holiday, leisure or recreation	15,077,312	B	3,437,303	B	4,513,293	C	7,126,715	B
	Visit friends or relatives	4,141,704	B	2,601,557	B	511,000	B	1,029,147	B
	Personal conference, convention or trade show	548,157	D	283,570	C	247,320	E	17,267	E
	Shopping, non-routine	109,068	D	82,559	D	19,919	E	6,590	E
	Other personal reasons	745,290	E	507,084	C	52,659	D	185,548	E
	Business conference, convention or trade show	1,364,547	B	725,186	C	465,017	C	174,344	E
	Other business	1,712,139	C	1,109,275	C	420,966	E	181,897	E
.. data not available Estimates contained in this table have been assigned a letter to indicate their coefficient of variation (c.v.) (expressed as a percentage). The letter grades represent the following coefficients of variation: A c.v. between or equal to 0.00% and 5.00% and means Excellent. B c.v. between or equal to 5.01% and 15.00% and means Very good. C c.v. between or equal to 15.01% and 25.00% and means Good. D c.v. between or equal to 25.01% and 35.00% and means Acceptable. E c.v. greater than 35.00% and means Use with caution. F too unreliable to be published

Statistics Canada's Report on Misconduct and Wrongdoing

Message from the Chief Statistician
Introduction
- Misconduct – Discipline Processes
Administrative Investigations
Other Recourse Mechanisms
Wrongdoing – Public Servants Disclosure Protection Act
Conclusion
Appendix A – Definitions
Appendix B – Roles and Responsibilities

Message from the Chief Statistician

At Statistics Canada, we are committed to fostering a culture of trust, where individuals are supported and expected to make ethical, well-informed decisions that inspire public confidence.

The Fundamental Principles of Official Statistics (PDF), the Values and Ethics Code for the Public Sector, the Statistics Canada Code of Conduct and our Statistics Canada Oath (or affirmation) provide a strong foundation for our actions. They guide our decisions and behaviour, and help us act with integrity and accountability at all times.

In response to the message from the Clerk of the Privy Council to deputy ministers and heads of federal organizations, I am pleased to present the first Statistics Canada Report on Misconduct and Wrongdoing.

This report offers a detailed summary of misconduct and wrongdoing cases reported over the past year. It highlights key trends and patterns, and outlines the actions taken in response. The goal through this report is to provide transparency, reinforce accountability, and support our culture of ethical behaviour at Statistics Canada.

André Loranger
Chief Statistician of Canada

Introduction

At Statistics Canada, everyone is responsible for fostering an ethical workplace. This means we are expected to demonstrate ethical behaviour and make decisions that reflect our values and expected behaviours at all times.

If we are unable to address an issue directly or cannot disclose it to our manager, we have several options available. A variety of resources are outlined in this report, or we can consult the Statistics Canada Internal Communications Network for additional information. If anyone feels uncomfortable addressing the issue directly or believes it is not feasible, we are encouraged to reach out to our union representative for support.

Misconduct is defined as any action an individual takes which willfully contravenes an:

act
regulation
rule
departmental or Treasury Board policy instrument
approved procedure
the Values and Ethics Code for the Public Sector, the Statistics Canada Code of Conduct, and the Directive on Conflict of Interest.

Any allegations or suspicions of misconduct are taken seriously and thoroughly analysed. Decisions regarding disciplinary measures are made on a case-by-case basis, taking into consideration the nature of the breach and the seriousness of the misconduct. Serious breaches may result in consequences up to and including termination of employment. The goal of discipline is to:

deter employees from engaging in misconduct;
motivate employees to correct their behaviour when they have committed an act of misconduct; and
encourage employees to adhere to the expected standard of conduct.

Wrongdoing is defined in Section 8 of the Public Servants Disclosure Protection Act. The Act is intended to address wrongdoing that may have a serious impact on public confidence in the integrity of the public sector. It is not intended to address issues that are primarily personal in nature, such as individual complaints for which other recourse mechanisms exist, such as the grievance process.

Misconduct – Discipline Processes

At Statistics Canada, natural justice and procedural fairness are at the core of our processes when determining if discipline is warranted and what that discipline will look like. After the evidence has been examined and we have determined that misconduct has occurred, we then determine if the misconduct was willful or not. Where willful misconduct is determined we consider all mitigating and aggravating factors as well as relevant jurisprudence in determining an appropriate form of discipline to correct the misconduct.

For the purpose of this report, administrative investigations have been grouped into 5 major themes of misconduct which are defined in the table below.

Major themes of misconduct
Misconduct	Examples of misconduct (may include, but is not limited to)
Failure to protect information	negligence that results in the failure to secure data. falsification of data. other breaches of the Statistics Act.
Failure to protect and manage public funds	improper use of public funds (e.g. assets, individual designated travel cards, travel claims, theft of time, etc.)
Failure to protect our reputation	contravening the Statistics Canada Code of Conduct and the Directive on Conflict of Interest. demonstrating conduct that could negatively affect Statistics Canada’s or the Public Service’s reputation.
Failure to comply with the Direction on prescribed presence in the workplace	all situations where an employee willfully does not comply with the Direction.
Failure to comply with the Values and Ethics Code for the Public Sector and Statistics Canada’s Code of Conduct	all other categories of misconduct that are not captured in other categories (such as insubordination).

During the 2024-2025 fiscal year, Labour Relations performed administrative investigations on 89 allegations of misconduct. Of those, 72 were founded. Of those that were founded, seven (7) investigations were outstanding as follows: one (1) was still in progress at the time of this report, one (1) was referred to the Public Service Commission of Canada for investigation, one (1) resulted in discipline during the 2025-2026 fiscal year, and four (4) did not result in discipline being rendered for reasons outside of management’s control (for example employees who left the agency or resigned prior to rendering discipline). For the remainder, the level of discipline ranged as follows:

Levels of discipline
Level of discipline	Total
Oral reprimand	2
Written reprimand	25
Suspension 1-day	7
Suspension 2-day	3
Suspension 3-day	4
Suspension 5-day	3
Suspension 10-day	3
Suspension 20-day	2
Suspension 30-day	1
Termination of employment	15
Total	65

Administrative Investigations

The table below presents the total number of administrative investigations that were conducted by Labour Relations for which discipline was rendered, by category.

Administrative investigations conducted by Labour Relations for which discipline was rendered
Category of Misconduct	Total administrative investigations	Total disciplinary measures rendered	Percentage of total disciplinary measures rendered
Failure to protect information	2	2	100%
Failure to protect and manage public funds	18	17	94%
Failure to protect our reputation	7	4	57%
Failure to comply with the Direction on prescribed presence in the workplace^{Table note 1}	17	13	76%
Failure to comply with the Values and Ethics Code of the Public Sector and Statistics Canada Code of Conduct	45	29	64%
Total	89	65	-
Table note 1 The Treasury Board Secretariat has updated the Direction on prescribed presence in the workplace to require deputy heads to implement a minimum onsite presence requirement in the workplace for all public servants. Statistics Canada is among the first departments to implement disciplinary measures for non-compliance. Compliance with the Direction at the individual level has been addressed as follows: The agency is implementing a progressive strategy to address non-compliance, in alignment with our Privacy Impact Assessment and through ongoing consultation with our privacy experts. Return to table note 1 referrer

Other Recourse Mechanisms

Office of Harassment and Violence Prevention

The Office of Harassment and Violence Prevention received 21 notices of occurrences, of which 17 have been resolved and four (4) remain ongoing. Nine (9) of these occurrences were related to the Prohibited Grounds of Discrimination under the Canadian Human Rights Act.

Security Facilities Division

The Security Facilities division reported two (2) incidents in 2024-2025, pursuant to the Directive on Security Screening. These two (2) incidents resulted in the revocation of one (1) security status and the denial of another.

Security violations relate to an act or omission, deliberate or accidental, that does not result in the actual or possible compromise of classified or protected information or assets. All were addressed in accordance with the Policy on Government Security and the Directive on Security Management.

The table below presents the loss of Government assets:

Loss of Government assets
Type	Total	Amount of loss
Lost or stolen: cellular phone	3	$2,426
Lost or stolen: computer, tablet or laptop	3	$4,000
Lost or stolen: other telecommunications, informatics or electronic equipment (computer screens, docking stations)	25	$3,796
Lost or stolen: machinery, equipment, furniture and furnishings	0	-
Total	31	$10,222

Office of Privacy Management and Information Coordination

The Director of the Office of Privacy Management and Information Coordination administers the Access to Information and Privacy legislations within Statistics Canada and is also the Access to Information and Privacy Coordinator and Chief Privacy Officer for the agency.

Breaches are divided into three components: 1) privacy breaches, with a subcomponent called 2) material privacy breaches, and 3) information breaches.

Privacy breaches involve the improper or unauthorized collection, use, disclosure, retention and/or disposal of personal information. Such breaches would relate to personal information of employees, clients, or contractors in addition to individuals whose personal information has been collected under the Statistics Act.

Material privacy breaches are privacy breaches that could reasonably create a real risk of significant harm to an individual. Only material privacy breaches are reported in Government of Canada Annual Reports on the Privacy Act. Statistics Canada’s 2024-2025 Report will be tabled in Parliament later this year. Statistics Canada’s 2023-2024 Report stated that during that reporting period, there were 15 privacy breaches at Statistics Canada of which none were material in nature.

Information breaches are deemed to have occurred when any designated or classified information in the possession of Statistics Canada has been the subject of unauthorized disclosure or unauthorized access. At Statistics Canada this would include all information protected under the Statistics Act as well as other sensitive statistical information. It would also apply to any other information that is considered designated or classified according to the Treasury Board of Canada Secretariat (TBS) Policy on Government Security and the TBS Security Organization and Administration Standard, including personal information on employees and clients. An information breach may also relate to physical security, IT security or both.

During the 2024-2025 fiscal year, 34 breach incidents were reported to the Office of Privacy Management and Information Coordination. Of these, seven (7) were confirmed privacy breaches (none of which were material in nature), five (5) were information breaches, and one (1) was related to pre-release of statistical information. All were deemed to be the result of inadvertent errors, none resulting from malicious actions by employees, third parties or intruders. The remaining 21 were confirmed as non-breaches.

Wrongdoing – Public Servants Disclosure Protection Act

In May 2025, the Senior Officer for Internal Disclosure (SOID) presented his annual report to the TBS, which is scheduled for publication in the coming months.

This annual report will cover the period from April 1, 2024, to March 31, 2025. The report contains information on disclosure activities in the federal public sector, which includes departments, agencies and Crown corporations, as defined in Section 2 of the Act.

In the recent years, Statistics Canada saw an increase in disclosures, with more public servants coming forward than in previous years. This trend reflects growing awareness of the Act and a willingness to report wrongdoing, a trend that is expected to continue.

Conclusion

In conclusion, the top issues identified at Statistics Canada were failure to protect and manage public funds, failure to comply with the Direction on prescribed presence in the workplace, and failure to comply with the Values and Ethics Code for the Public Sector and the Statistics Canada Code of Conduct. The agency reviewed each incident thoroughly and took all necessary and appropriate measures to address the issues and help prevent future occurrences.

To reinforce the importance of strong leadership across Statistics Canada, the agency is committed to developing leaders at all levels through targeted training. These initiatives are designed not only to enhance managerial and operational competencies, but also to cultivate the ability to make sound ethical decisions in a complex and changing environment. We recognize that ethical behaviour is a shared responsibility, and all employees—regardless of role or seniority—play a vital part in upholding our values and fostering a culture of integrity across the Agency. Through the development of leaders, Statistics Canada aims to further shape the organization’s culture and conduct in the workplace.

The Statistics Canada Code of Conduct provides a foundational framework that guides us to uphold respect for democracy and respect for people, practise stewardship, act with integrity, and strive for excellence. To reinforce and strengthen our commitment, the Code has been revised to ensure a common understanding that promotes a respectful, ethical, and inclusive workplace culture.

In addition, continuous engagement with bargaining agents is essential and fosters a collaborative relationship. This commitment is vital to achieving our shared goal in creating a more positive, ethical, and supportive workplace.

Appendix A – Definitions

In this section, we define several key concepts that are essential to the content of this report:

Administrative measure refers to a formal step or procedure taken by an employer or the Federal Public Sector Labour Relations and Employment Board to address issues related to labour relations.

Discrimination is an action or a decision that treats a person or a group unfairly or negatively for reasons such as their race, age or disability. The Canadian Human Rights Act prohibits discrimination based on 11 grounds: race, national or ethnic origin, colour, religion, age, sex, sexual orientation, marital status, family status, disability, and a conviction for which a pardon has been granted or a record suspended.

Harassment and violence means any action, conduct or comment, including of a sexual nature, that can reasonably be expected to cause offence, humiliation or other physical or psychological injury or illness to an employee, including any prescribed action, conduct or comment.

Misconduct is defined as any action whereby an individual willfully contravenes, notably, an act, a regulation, a rule, a departmental or Treasury Board policy instrument, an approved procedure, a departmental code of conduct, and/or the Values and Ethics Code for the Public Sector.

Disciplinary measure is defined as any action taken by management to correct behaviours which may include oral reprimand, written reprimand, suspension, financial penalty, demotion, and termination.

Security incident is an alert that a breach of security may be taking place or may have taken place. It is an act, event or omission that could result in the compromise of information, assets, or services.

Privacy breach involves improper or unauthorized collection, use, disclosure, retention and/or disposal of personal information. A breach may be the result of inadvertent errors or malicious actions by employees, third parties or intruders.

Wrongdoing is defined by section 8 of the Public Servants Disclosure Protection Act, as:

a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act, other than a contravention of section 19 of this Act;
a misuse of public funds or a public asset;
a gross mismanagement in the public sector;
an act or omission that creates a substantial and specific danger to the life, health or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of a public servant;
a serious breach of a code of conduct established under section 5 or 6; and
knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (e).

Appendix B – Roles and Responsibilities

Integrity and Respect Champion: makes a significant contribution at Statistics Canada by promoting and upholding ethical standards within an organization, encouraging ethical behaviour and decision-making. The champion provides guidance on ethical issues, advocates for integrity, and helps foster a culture of transparency and accountability.

Integrity and Respect Awareness Officers: plays an important role at Statistics Canada. They support the Office of Values and Ethics and serve as a guide for employees seeking information about the values and ethics, conflict of interest, harassment and violence, and political activities.

Office of Harassment and Violence Prevention: is the agency's designated recipient. This is the unit to which employees experiencing or witnessing workplace harassment or violence can report an incident by email to Harassment and Violence.

Office of Values and Ethics: is the focal point for expertise and plays a key role in fostering a highly ethical culture that results in an environment of respect and trust. It acts as a centre of expertise for values and ethics, conflict of interest, and political activities.

Internal Disclosure program: the mandate of this program is to empower employees who believe that wrongdoing has occurred or is about to occur and wish to come forward. It ensures that individuals can report concerns confidentially, helping preserve integrity and trust within the federal public sector. If employees at Statistics Canada believe they are facing reprisal due to a disclosure they made or participation as a witness in an investigation, they may consult this program. This office supports the SOID in their role and provides a neutral and confidential space for all employees to seek support.

Office of the Public Sector Integrity Commissioner of Canada: provides a safe and confidential mechanism enabling public servants and the public to disclose wrongdoings committed in the public sector.

Canadian Human Rights Commission: protects and promotes human rights in Canada. It promotes human rights through research and policy development; protects human rights through a fair and effective complaints process; and represents the public interest to advance human rights for all Canadians.

Departmental Security Officer: is the designated Chief Security Officer and responsible for the development and administration of the security program for Statistics Canada, which includes security screening, physical security, security in emergency and increased-threats situations, security in contracting etc.

Glossary of the Aircraft Movement Statistics

Air carrier

Aircraft operators, licensed by the Canadian Transportation Agency to transport persons, mail and/or goods by air.

Level I: Effective 2010, this includes every Canadian air carrier that, in the calendar year immediately preceding the reporting year, transported at least 2 million revenue passengers or at least 400 thousand tonnes of cargo.

Level II: Effective 2010, this includes every Canadian air carrier that, in the calendar year immediately preceding the reporting year, transported at least 100 thousand, but fewer than 2 million revenue passengers, or at least 50 thousand but less than 400 thousand tonnes of cargo.

Level III: Effective 2010, this includes every Canadian air carrier not classified in reporting level I or II that, in the calendar year immediately preceding the reporting year, realized gross revenues of at least 2 million dollars for the provision of air services for which the air carrier held a licence.

Level IV: Effective 2010, this includes every Canadian air carrier not classified in reporting level I, II or III that, in the calendar year immediately preceding the reporting year, realized gross revenues of less than 2 million dollars for the provision of air services for which the air carrier held a licence.

Aircraft movement

A take off, a landing, or a simulated approach by an aircraft as defined in the NAV CANADA Air Traffic Control Manual of Operations (ATC MANOPS).

Class of operation

Aircraft movements are classified as either "Itinerant" or "Local".

Commercial

Flights by aircraft operators licensed by the Canadian Transportation Agency to perform commercial air services. Commercial operations are divided into two categories: Air carrier and Other commercial.

Domestic itinerant movements

Movements, at a Canadian airport, of aircraft departing to or arriving from a point in Canada.

FSS

Flight service station.

Government-Civil

Aircraft owned by federal, provincial and municipal bodies as well as foreign states, but excluding those owned by crown corporations, boards and commissions. Such aircraft are coded "state" under "Purpose" in the Canadian civil aircraft register.

Government-Military

Aircraft of any branch of the armed forces of any nation.

I.F.R. flight

A flight conducted in accordance with Instrument Flight Rules.

International movements

Movements, at a Canadian airport, of aircraft arriving from or departing to a point outside Canada. International movements are subclassified into "transborder" (to or from a point in the United States including Alaska, Hawaii, and Puerto Rico), and "other international" (to or from points in countries other than Canada and the United States). Since aircraft movements are reported on the basis of place "arrived from" or "departed to", an arrival at Halifax airport from London, England would appear under "other international". If the same aircraft moved on to Toronto, both the departure at Halifax and the arrival at Toronto would be shown as "domestic".

Itinerant movements

An itinerant movement is the initial takeoff or the final landing of an aircraft.

Local movements

A local movement is an aircraft conducting the following airport activities:

touch-and-go;
stop-and-go;
simulated approach without landing;
low approach;
pull up, while on final approach; or
missed approach.

Local movements are often carried out during training flights (touch-and-go), equipment tests, etc.

Maximum take-off weight

The maximum weight for which the aircraft is licensed to operate. For operational purposes, all weights are rounded upwards to the next 1,000 kilograms. Thus 3,200 kilograms becomes 4,000 kilograms.

Other commercial

Flights performed by Commercial aircraft operators not included in the Air carrier categories. Flying schools, agricultural sprayers, water-bombers, aerial photography and survey, etc.

Power plant

The source of propulsion. For example, piston engines, turbo-propellers and jet engines. "Helicopters", in this report, include both piston and turboshaft-driven engines.

Private aircraft

Aircraft used solely for private purposes, not for hire and compensation, which are classified as "Private" or "Private Restricted" in the Canadian civil aircraft register or similar registries of other countries. Owners include individuals, groups and business firms.

Runway 88

Through control zone flights, i.e. flights which communicate with the tower while transiting the tower control zone to another destination without landing at the reporting airport.

Data for these runways are not included in the grand total.

Simulated approaches

Movements that are either missed instrument or practice instrument approaches without landing.

TC

Transport Canada

Tower control zone

A controlled airspace within the proximity of an air traffic control tower, usually within a radius of less than 24 kilometres of the tower.

V.F.R. flight

A flight conducted in accordance with Visual flight rules.

Weight group

The classification of weight classes in groups for statistical purposes.

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Date modified:: 2026-08-26

I. Preamble

A. Reconciliation to Audited Financial Statements

B. Limitations

II. Reporting Practices

A. Prescribed Reporting Practices

B. Uniform Reporting Practices

1. Basis of Consolidation

2. Funds

3. Accrual Concept

4. Funds Flow Approach

5. Guidance on Use of the Correct Fund

6. Capital Assets

7. Vacation Pay, Pension Costs and Future Benefits

8. Sales and Cost Recoveries

9. Interfund Transfers

10. Gifts-In-Kind

11. Borrowing and Principal Repayment

12. Full Costing of Ancillary Services

13. Use of Estimates

III. Detailed Instructions for Institutions Reporting Financial Data

A. Comparable Financial Data

B. Annual Return

C. Definitions, Explanations and Examples

1. Funds

2. Income by Fund (Table 1)

3. Expenditures by Fund (Table 2)

4. General Operating Expenditures by Function (Table 4)

Wildfires

Canada's Internal Trade

Tariffs

Other news

United States and other international news

Financial market news

A) Introduction

Statistics Canada's mandate

Basis of presentation

B) Highlights of fiscal quarter and fiscal year-to-date results

Significant changes to authorities

Significant changes to expenditures

C) Significant changes to operations, personnel and programs

D) Risks and uncertainties

Approval by senior officials

Appendix

Contents

Message from the Chief Statistician

Introduction

Misconduct – Discipline Processes

Administrative Investigations

Other Recourse Mechanisms

Office of Harassment and Violence Prevention

Security Facilities Division

Office of Privacy Management and Information Coordination

Wrongdoing – Public Servants Disclosure Protection Act

Conclusion

Appendix A – Definitions

Appendix B – Roles and Responsibilities