Air conditioning
A process usually aimed at maintaining predetermined air temperature and relative humidity for occupant comfort.

Annual maintenance
Activities required which keep the building functioning as intended. This would include annual maintenance of the ice surface or ice surfacing equipment. This would not include time for flooding with ice resurfacing machines after typical use.

Arena
A level area which may be surrounded by seats for spectators, in which sports, entertainment, and other public events are held. The primary purpose of the rink is for hockey or skating. A building may contain one or more hockey or skating rinks.

Boiler
A type of space heating equipment consisting of a vessel or tank where heat produced from the combustion of such fuels as natural gas, fuel oil, or coal is used to generate hot water or steam.

British Thermal Units
A unit of energy consumed by or delivered to a building. A British Thermal Unit is defined as the amount of energy required to increase the temperature of 1 pound of water by 1 degree Fahrenheit, at normal atmospheric pressure.

Calendar year
A calendar year is a period of 12 consecutive months from January 1 to December 31.

Cogeneration
A process in which electricity and thermal energy are generated simultaneously (e.g. steam) from the same fuel source. Types of cogeneration units or systems include condensing steam turbines and CHP (Combined Heat and Power) systems.

Computer
The definition of a computer includes personal computers and laptops but excludes cash registers and battery-operated hand-held devices, as well as servers in a dedicated server room.

Consumption
The amount of energy used in a building or by an organization during a given period of time. This does not include fuel or energy used for transportation.

Curling rink
A curling rink is classified as a facility that only contains ice sheets expressly for the purpose of the game of curling.

Diesel
All grades of distillate fuel used for diesel engines.

Domestic water
Water used in the building for purposes such as drinking, food preparation, sanitation and personal hygiene, or to fill a pool.

Energy Management and Control System (EMCS) or Building Automation System (BAS)
A system which monitors changes in ambient temperature and operating conditions, and automatically modifies the heating or cooling levels in different interior zones. This is accomplished by means of remote sensing, control instruments and interpretive control software.

Energy performance contract
A contract which guarantees that renovations or modifications to a building will deliver a certain amount of water or energy savings over a specified period of time. The costs of renewal projects are offset by the savings that are achieved as a result of these modifications.

Energy source
A type of energy or fuel consumed in a building. Examples of energy sources are propane, electricity, natural gas, fuel oil, diesel, district hot water, district steam heating and district chilled water.

ENERGY STAR Portfolio Manager
An interactive energy management tool used by the U.S. Environmental Protection Agency and Natural Resources Canada for tracking and assessing the energy and water consumption of buildings. Portfolio Manager has the ability to generate weather normalized and non-weather normalized energy use intensity values, greenhouse gas emission metrics, as well as energy performance scores for eligible building types.

Energy unit of measure
The unit in which energy is measured (e.g., kilowatt-hour (kWh), gigajoule (GJ), megawatt hour (MWh), cubic metre (m3), litre (L), cubic feet (ft3), etc).

Furnace
A type of space-heating equipment used to heat air directly without steam or hot water.

Gigajoule
A unit of measure corresponding to one billion joules. A joule is the international unit for measuring energy and is the main unit used when comparing different sources of energy used in buildings. One Gigajoule is equivalent to approximately 278 kilowatt hours.

Heating fuel oil
A liquid petroleum product used in buildings primarily as a heating fuel. It is also referred to as light fuel oil.

Hockey or skating rink
An area in an arena or facility, with an ice sheet which is used for skating or hockey.

Ice making equipment
Equipment used to manufacture an ice surface in an arena.

Ice is present
The months during the year when an arena or facility maintains an ice surface for use by patrons.

Ice is not present
The months during the year when an arena or facility activity does not have ice on the rink. The rink surface may still be available for uses that do not require an ice surface such as for trade shows or ball hockey.

Ice resurfacing machine
A machine that repairs and resurfaces a sheet of ice so it is ready for use by patrons.

Ice temperature
The temperature at which the ice surface is maintained.

In operation
The period of time in which the ice surface is being maintained and ready for use by patrons.

In use
The period of time in which patrons are on the ice surface.

Kilowatt hour
The commercial unit of electricity energy equivalent to 1000 watt hours. A kilowatt hour can best be visualized as the amount of electricity consumed by ten 100 watt bulbs burning for one hour.

On site electricity generation
The production of electricity using a generator, solar panels, fuel cells, wind turbines, etc.

Parking
Buildings and lots used for parking vehicles. This includes open parking lots, partially enclosed parking structures, and completely enclosed (or underground) parking structures. Parking structures may be free standing or physically connected to the property.

• Open Parking Lot is an area that is used for parking vehicles. Open Parking Lot refers specifically to an open area, which may include small shading covers but does not include any full structures with roofs. Parking lot size should include the area of parking spots, lanes, and driveways.
• Partially Enclosed Parking is a parking structure that is not fully enclosed. This includes parking garages where each level is covered at the top, but the sides are partially or fully open – that is, structures that have partial walls or no walls at all.
• Completely Enclosed Parking is a parking structure that is completely enclosed on all four sides and has a roof. This includes an underground parking structure or a fully enclosed structure on the first few stories of a building.

Primary Heating Source
The primary heating source is the source used to heat the largest proportion of floor area in this facility.

Propane
A normally gaseous fuel often used for ice resurfacing machines, cooking or space heating.

Purchased electricity
Purchased electric energy supplied to a building by a utility provider via power lines. Electric power generated within a building for exclusive use in that building is specifically excluded (see "On site electricity generation).

Recommissioning project
A systematic process of optimizing the performance of building systems as well as ensuring their continued performance.

Renovations or retrofits
The process of upgrading a building's energy efficiency. Retrofitting may involve upgrading light fixtures, HVAC systems, or replacing windows and doors, or adding insulation.

Server
A computer system that provides essential services over a computer network. This excludes personal computers and laptops.

Space cooling
The conditioning of air for occupant comfort by mechanical means.

Spectator seating capacity
This includes benches and seats available on a permanent basis for spectator seating but excludes player benches.

Total gross floor area
Total floor area which includes all enclosed areas of the building, such as indoor parking (including partially exposed parking), mechanical rooms, common areas, dressing rooms, concessions stands, offices, seating areas, and ice surfaces. This includes floor space in any arenas, plus all space in other areas of the facility such as balconies or mezzanines.

Total full-time staff
Include all staff paid directly by the facility in all areas of the arena or facility. Full-time employees work 30 or more hours per week.

Total part-time staff
Please include all staff paid directly by the facility in all areas of the arena or facility. Part-time employees work less than 30 hours per week.

Typical week
A typical week would represent the normal level of activity when the arena or facility is in operation.

Upgrades
Improvements to the building or facility that are intended to improve energy efficiency.

Utility bill
A bill or statement of charges from a utility supplier for the consumption and delivery of energy sources or water.

Year of construction
The year in which the major portion of the building or facility was built. If two or more portions of the buildings or facility of equal size were constructed at different times, then report the oldest.

Year of rink construction
The year in which the rink was built.

Activities in the natural sciences and engineering

Investment, Science and Technology Division

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Introduction

This introduction provides an overview of the process of collecting scientific expenditures data. Definitions and explanatory notes relating to natural sciences and engineering, scientific and technological activities, and other terms used are given in subsequent sections.

Since 1973, Statistics Canada has been collecting detailed expenditure and full-time equivalent data on scientific activities of provincial research organizations. These data, coupled with data from other surveys, have been used by policy analysts in federal and provincial governments, research managers and the media to elaborate on the provincial scientific activities.

Intramural research and development expenditures are a direct input into the Canadian gross domestic expenditures on research and development (GERD) indicators.

Expenditures on research and development (R&D) and related scientific activities (RSA) are subdivided into “current expenditures” and “capital expenditures”. Current expenditures indicate the “where” and “by whom” the activities are performed. (e.g., internally by the organization or by external performers).

Personnel are allocated to research and development or related scientific activities, and distributed into the following categories: scientific and professional personnel, supporting personnel, and other.

1. Total scientific and technological expenditures by activity in the natural sciences and engineering.

Definitions and explanations of terms

Natural sciences and engineering includes disciplines concerned with understanding, exploring, developing or utilizing the natural world. Included are such disciplines as the engineering, mathematical, life and physical sciences.

The questionnaire covers two consecutive fiscal years and the headings for both years are identical. One set of definitions/explanations therefore suffices.

Actual and preliminary expenditures on scientific and technological activities are to be classified according to the type of scientific activity and who performed or will perform the scientific activity (intramural or extramural).

Scientific and technological (S&T) activities are required for the generation, dissemination or initial application of the new S&T knowledge. The central activity is scientific research and experimental development (R&D). In addition there are a number of activities closely related to R&D, and are termed related scientific activities (RSA). The RSA identified as being appropriate for the provincial research organization in the natural sciences and engineering are: scientific data collection, information services, and special services and studies.

1. Research and development (R&D)

Research and experimental development – creative work undertaken on a systematic basis in order to increase the stock of knowledge, and the use of this stock of knowledge to devise new applications.

In this survey, the term research and development (R&D) is synonymous with research and experimental development.

The basic criterion for distinguishing R&D from related scientific activities is the presence in R&D of an appreciable element of novelty and the resolution of scientific and/or technological uncertainty. New knowledge, products or processes are sought. The work is normally performed by, or under the supervision of, persons with postgraduate degrees in the natural sciences and engineering.

An R&D project generally has three characteristics:

• a substantial element of uncertainty, novelty and innovation;
• a well-defined project design; and
• a report on the procedures and results of the project.

Examples:

• Special investigation of a particular mortality in order to establish the side effects of certain medical treatments.
• The investigation of new methods of measuring temperature is research as is the study and development of new systems and techniques for interpreting the data.
• The development of new methods of identifying tree species and determining if they are diseased.
• The creation of a new transportation system as a prototype and the technical evaluation of its operations.

R&D is generally carried out by specialized R&D units. However, an R&D project may also involve the use of non R&D facilities (e.g., testing grounds), the purchase or construction of specialized equipment and materials, and the assistance of other units. Costs of such items, attributable to the project, are to be considered R&D costs.

R&D units may also be engaged in non R&D activities such as technical advisory services, testing, or construction of special equipment for other units. So far as is practical, the effort devoted to such operations should be excluded from R&D.

Intramural (internal) R&D

Intramural (internal) R&D is defined as all expenditures for R&D performed within your organization by your personnel during a specific period, whatever the source of funds.

Current expenditures - includes costs (expenditures) incurred for scientific activities carried out by in-house personnel including salaries and contributions to employee benefit plans (e.g. pension); materials and supplies; contract payments to contractors working on site within your organization’s premises; as well as costs for personnel engaged in the administration of extramural (external) R&D contracts, grants and contributions.

Capital expenditures – expenditures on construction, acquisition or preparation of land, buildings, machinery and equipment are capital expenditures. All other expenditures are current expenditures.

Extramural (external) R&D

Extramural (external) payments are made by the provincial research organizations for R&D activities performed by extramural sectors and these sectors are defined as follows:

Business enterprise – business and government enterprises including public utilities and government-owned firms. Incorporated consultants providing scientific and engineering services are also included. Industrial research institutes located at Canadian universities are considered to be in the higher education sector.

Higher education – composed of all universities, colleges of technology and other institutes of post-secondary education, whatever their source of finance or legal status. It also includes all research institutes, experimental stations and clinics operating under the direct control of, or administered by, or associated with, the higher education establishments.

Hospitals and health organizations – Canadian hospitals and health organizations which are not part of university medical schools.

Federal, provincial and municipal governments – departments and agencies of these governments. Government enterprises, such as provincial utilities are included in the business enterprise sector.

Other Canadian performers – include Canadian non-profit institutions that are not serving the health field or business enterprise sector; individuals or organizations in Canada not belonging to any of the above sectors, and all foreign government agencies, foreign companies (including foreign subsidiaries of Canadian firms), international organizations, non-resident foreign nationals and Canadians studying or teaching abroad.

Extramural expenditures include:

Contract payments to an outside institution or individual performing R&D.

R&D grants and contributions – awards to organizations or individuals for the conduct of R&D and intended to benefit the recipients.

2. Related scientific activities (RSA)

Related scientific activities involve the generation, dissemination and application of scientific and technological knowledge. The kinds of related scientific activities for the natural sciences and engineering are described below.

Related scientific activities include:

Scientific data collection – the gathering, processing, collating and analyzing of data on natural phenomena. These data are normally the results of surveys, routine laboratory analyses or compilations of operating records.

Data collected as part of an existing or proposed research project are charged to R&D. Similarly, the costs of analyzing existing data as part of a research project are R&D costs, even when the data were originally collected for some other purpose. The development of new techniques for data collection is also to be considered an R&D activity.

Examples of scientific data collection are: routine geological, hydrographic, oceanographic and topographic surveys; routine astronomical observations; maintenance of meteorological records; and wildlife and fisheries surveys.

Information services – all work directed to recording, classifying, translating and disseminating scientific and technological information as well as museum services. Included are the operations of scientific and technical libraries, S&T consulting and advisory services, the Patent Office, the publication of scientific journals and monographs, and the organizing of scientific conferences. Grants for the publication of scholarly works are also included.

General purpose information services or information services directed primarily towards the general public are excluded, as are general departmental and public libraries. When individual budgets exist, the costs of libraries which belong to institutions otherwise entirely classified to another activity, such as R&D, should be assigned to information services. The costs of printing and distributing reports from another activity, such as R&D, are normally attributable to that activity.

Special services and studies – work directed towards the establishment of national and provincial standards for materials, devices, products and processes; the calibration of secondary standards; non-routine quality testing; feasibility studies and demonstration projects.

Sub categories under Special services and studies include:

Testing and standardization – work directed towards the establishment of national and international standards for materials, devices, products and processes, the calibration of secondary standards and non-routine quality testing. The development of new measures for standards, or of new methods of measuring or testing, is R&D and should be reported as such. Exclude routine testing such as monitoring radioactivity levels or soil tests before construction.

Feasibility studies – technical investigations of proposed engineering projects to provide additional information required to reach decisions on implementation. Besides feasibility studies per se, the related activity of demonstration projects are to be included. Demonstration projects involve the operation of scaled-up versions of a facility or process, or data on factors such as costs, operational characteristics, market demand and public acceptance. Projects called “demonstration projects” but which conform to the definition of R&D should be considered R&D. Once a facility or process is operated primarily to provide a service or to gain revenue, rather than as a demonstration, it should no longer be included with feasibility studies. In all demonstration projects, only the net costs should be considered.

Administration of extramural RSA programs – the costs, including salaries, of personnel engaged in the administration of contracts and grants and contributions for related scientific activities that are to be performed outside the provincial research organizations.

NOTE: If any of these activities are performed in direct support of an R&D project or program, include the expenditures in the R&D section above.

Intramural (internal) RSA expenditures

Current expenditures – includes costs (expenditures) incurred for related scientific activities carried out by in-house personnel including salaries and contributions to employee benefit plans (e.g. pension); materials and supplies; contract payments to contractors working on site within your organization’s premises; as well as costs for personnel engaged in the administration of extramural (external) R&D contracts, grants and contributions.

Capital expenditures – expenditures on construction, acquisition or preparation of land, buildings, machinery and equipment are capital expenditures. All other expenditures are current expenditures.

Extramural RSA expenditures include:

Contract payments to an outside institution or individual performing RSA.

RSA grants and contributions – awards to organizations or individuals for the conduct of RSA and intended to benefit the recipients.

2. Source of funds for intramural (internal) research and development (R&D) in the natural sciences and engineering

This question identifies the sources of funds for expenditures on research and development performed by your organization. It will help to ensure that work funded from outside the provincial research organization is not overlooked.

R&D budget of the provincial research organization (operating capital, and grants and contributions) – that portion of the total provincial research organizational budget which was spent on natural science and engineering R&D activities.

Federal government – all R&D funds from the departments and agencies of the federal government used for natural science and engineering activities.

Provincial/Territorial government – all R&D funds from the provincial/territorial government used for natural science and engineering activities.

Canadian business enterprises – all R&D funds from business enterprises used for natural science and engineering activities.

Other Canadian sources – all R&D funds for natural science and engineering activities from sources not specified above for example, higher education, hospitals and private non-profit organizations.

Foreign sources – all R&D funds from sources located outside the jurisdictional boundary of Canada.

3. Personnel in full-time equivalent (FTE) engaged in scientific and technological activities in the natural sciences and engineering

Full-time equivalent (FTE) – a measure of the time actually devoted to the conduct of scientific activities. Example calculation: an employee who is engaged in scientific activities for half a year has a full-time equivalence of 0.5. If, out of five scientists engaged in R&D work, one works solely on R&D projects and the remaining four devote only one quarter of their working time to R&D , then: FTE = 1 + ¼ + ¼ + ¼ + ¼ = 2.0.

Scientific and professional personnel - FTE in jobs that require at least one academic degree or nationally recognized professional qualification (e.g. professional engineers) as well as those with equivalent experience.

Supporting personnel (technicians and technologists) – personnel in jobs that require specialized vocational or technical training beyond the secondary education level (e.g., community colleges and technical institutes) as well as those with experience equivalent to this training.

Other – clerical, secretarial, administrative, operational and other support personnel.

Enquiries should be directed to:

Public Sector Investments
Investment, Science and Technology Division
Statistics Canada
150 Tunney’s Pasture Driveway, Room 1306 E
Ottawa, Ontario K1A 0T6
Fax: 613-951-9920
E-mail: istd-dist.information@statcan.gc.ca

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2013 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

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Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

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Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business.

By selecting "No, this is not the main activity.", you indicate that this description is not applicable as a main or a secondary activity of this business. You will be given a chance to describe this business’s main activity.

If none of the above activities describes your main source of revenue, please call 1-800 972 9692 for further instructions.

Reporting period information

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

• May 1, 2012 to April 30, 2013
• June 1, 2012 to May 31, 2013
• July 1, 2012 to June 30, 2013
• August 1, 2012 to July 31, 2013
• September 1, 2012 to August 31, 2013
• October 1, 2012 to September 30, 2013
• November 1, 2012 to October 31, 2013
• December 1, 2012 to November 30, 2013
• January 1, 2013 to December 31, 2013
• February 1, 2013 to January 31, 2014
• March 1, 2013 to February 28, 2014
• April 1, 2013 to March 31, 2014

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

• September 18, 2012 to September 15, 2013 (e.g., floating year-end)
• June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

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

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm. Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

2. Rental and leasing revenue

Include: Rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

3. Commissions

Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – (compensation could also be reported under this item (for example, compensation for collecting sales tax).

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends. Exclude: Equity income from investments in subsidiaries or affiliates.

7. Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources. Exclude: Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

Include: Amounts not included in questions (1) to (7). intracompany transfers

9. Total revenue

(sum of questions 1 to 8)

Expenses

1. Cost of goods sold

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

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

(for all employees who were issued a T4):

1. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).

2. Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment  benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

3. Sub-contracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Sub-contract and outside labour; Hired labour.

4. Research and development

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

5. Professional and business fees 

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at sub-question (21) - All other expenses).

6. Utilities 

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

Include: Diesel, fuel wood, natural gas, oil and propane; Sewage. 
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications; Vehicle fuel (report at sub-question (21) - All other expenses).

7. Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses. (report this amount at sub-question (8) - Telephone, Internet and other telecommunication expenses).

8. Telephone, Internet and other telecommunications

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

9. Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

10. Royalties, franchise fees and memberships

Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties

11. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.  

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

12. Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

13. Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

14. Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

16. Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

17. Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

18. Financial services 

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at sub-question (19) - Interest expense).

19. Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

20. Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

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

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in sub-questions (1) to (20) above.

22. Total expenses

(sum of lines 1 to 21)

Industry characteristics

Please provide a breakdown of your sales and services revenue, where applicable.
Amounts should be reported net of trade discount, value added tax and other taxes based on sales.

Include:
• Sales from Canadian locations.

Exclude:
• Grants and subsidies;
• Donations and fundraising;
• Royalties, rights, licensing and franchise fees;
• Investment income.

1. Admissions to live performances and events presented by your business

Include:
• Admissions through sale of general public tickets and seasonal subscriptions;
• Bundled admission packages that include food and beverage service, backstage passes, etc.;
• Personal seat licenses and box leases;
• Admissions to live performances in which the admission takes the form of a cover charge;
• Membership fees paid primarily for the right of admission to performances.

Exclude:
• Payments received for events and performances owned/produced/presented by other establishments using your facilities; please report these amounts in this section, at question 2;
• Contract production; please report this amount in this section, at question 4.

2. Facility rental revenue

Please report your share of box office receipts for events or performances that were owned/produced/ presented by others using or renting your facilities.

3. Rental revenue from traveller accommodations?

4. Contract production

Fees earned by individuals, companies or teams for the production of live performances, sports or racing events under contract to promoters, venue owners or others. The contracts will specify the type of payment received by the performers, artists, companies, athletes or teams, for example a flat rate and/or a percentage of admission revenues. Contracts may also specify the disposition of any intellectual property rights arising from the performance.

Exclude:
• Contract production of literary, dramatic, musical and artistic works, sound recordings and communication signals; please report these amounts in this section, at question 15;
• Licensing of copyrights relating to a live performance; please report these amounts in this section, at question 15;
• Technical (non-performance) services; please report this amount in this section, at question 7.

5. Professional fees and commission for career management and presentation services for artists, athletes, entertainers and others   

Acting on behalf of artists, athletes, entertainers and other public figures in a wide range of activities that enhance the client's career.           

Include:
• Negotiating contracts and bookings performances and public appearances.

6. Event management services

Planning, organizing, marketing and managing a live sports or performing arts event on behalf of others including venue owners, performers, etc.

7. Technical artistic services

Providing artistic technical support services, such as backstage services and post-production services.

Include:
• Lighting, key grip and set placement and removal;
• Editing, visual effects, copying, captioning, adding music and foreign language dubbing.

8. Receipts from gambling

(e.g., wagering, gambling machines, lottery tickets, pari-mutuel, Internet gambling and bookmaking)

9. Advertising revenue

Revenue obtained by providing services that attract attention to a product, business, cause, etc.

Include:
• The provision of display space on various surfaces such as billboards;
• Agent services involved in buying and selling space or time for advertising messages;
• The sale of venue naming rights, sponsorship rights, endorsement services and exclusivity rights.

10. Sales of food and non-alcoholic beverages

Include:
• Prepared meals;
• Packaged food;
• Vending machine sales.

11. Sales of alcoholic beverages

12. Sales of merchandise

Revenue obtained from parts and materials charged in repair work as well as from the sales of all items other than food or beverages.

Include:
• Recreational and sports equipment and accessories;
• Oil and gasoline;
• Clothing;
• Arts and crafts;
• Magazines.

13. Other revenue from sales and services – please specify:

14. Total sales of goods and services

(sum of questions 1 to 13)

Royalties, rights, licensing and franchise fees

15. Licensing of rights to use copyrighted works and trademarks

Licensing the rights to use copyrighted intellectual property and trademarks, such as logos.
Licenses authorize the licensee to exploit the copyrighted work, for example: to reproduce or perform a literary or musical piece of work by making a sound or video recording of the piece, to rent a computer program to make a recording of a particular performance. A license may authorize some or all of these rights.
Include licenses to use:
• Literary works such as book manuscripts and computer programs;
• Dramatic works such as films, videos, plays, screenplays and scripts;
• Musical works;
• Artistic works such as paintings and photographs;
• Actor’s or singer’s performances;
• Broadcast communication signals;
• Sound recordings.

16. Broadcast and other media rights

Granting the right of access (on a fee, royalty, or other basis) to a sporting event, facility or activity for the purpose of commercially exploiting sounds, images and other information of the event, facility or activity. The contracts define the type of exploitation permitted and may specify the ownership of intellectual property rights relating to the sounds, images and other information.

17. Other royalties, rights, licensing and franchise fees – please specify:

18. Total royalties, rights, licenses and franchise fees

(sum of questions 15 to 17)

Attendance

Live sports and racing events and Live performing, arts performances, festivals and fairs

19. Presented by your business

Please report attendance numbers for presentations that are produced/owned by your establishment.

20. Presented by others using your facilities (such as rentals)

Please report attendance numbers for presentations that are produced/owned by another establishment.

Live performing arts performances, festivals and fairs

21. Presented by your business

22. Presented by others using your facilities

(such as rentals)

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

(b) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

(c) Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Record linkage proposals involve a significant amount of initial analysis and discussion to develop a formal project contract. Information is provided to Statistics Canada so that project feasibility can be assessed before the formal record linkage application for approval can begin. To facilitate the experience through all project steps, applicants are encouraged to familiarize themselves with the requirements for approval, understand their data sources and what is needed for record linkage, as well as giving thought early on about desired outputs and data access protocols.

Here are some questions to consider before starting a record linkage project at Statistics Canada:

For approval

1. Do you have a clear research question?
2. Do you have a research protocol? Do you have an ethics approval?
3. Does your study meet the expected results from Statistics Canada's Directive on Microdata Linkage? Can you clearly demonstrate how the public interest is served by your project and why a record linkage is the best means to achieve this public benefit? Are you sure that the data you expect from linkage are not otherwise available?

Feasibility of linkage

4. Have you examined the available source data file documentation to ensure that the variables of interest will serve your needs and that the sample (if applicable) is adequate for your study?
5. If applicable, does your microdata file have personal identifiers that would enable record linkage?
6. If your project requires an external microdata file, have you received permission from the data owner to provide it to Statistics Canada?

Final deliverables and access

7. Have you thought about the structure of your final linked analysis file? Are derived variables needed? Will you need to person-orient records? How will different reference periods be treated? Will you be using longitudinal data?
8. What are your plans to identify and address the data quality issues associated with record linkage and with the specific sources that you have in mind?
9. How do you intend to access the linked microdata? Have you considered access through the Research Data Centres (RDC) Program?

See Record Linkage Application Process if you would like to prepare a record linkage project proposal.

On this page

• Benefits and public good
• How it works
• Data sources
• Linked analysis files
• Services
• Confidentiality and privacy

The purpose of the SDLE program is to facilitate pan-Canadian social and economic statistical research. It is a record linkage environment that:

• increases the relevance of existing Statistics Canada surveys without collecting new data (including maintaining the relevance of completed longitudinal surveys);
• substantially increases the use of administrative data;
• generates new information without additional data collection;
• maintains the highest privacy and data security standards; and
• promotes a standardized approach to record linkage processes and methods.

Benefits and public good

Fill data gaps: Studies conducted through the SDLE have the potential to address important information gaps related to the financial, social, economic and general activities and conditions of Canadians.

Reduce response burden: Through record linkage, important data needs in the analysis of social data can be met without incurring the cost or response burden of collecting new data.

Reduce record linkage costs: The SDLE process surrounding the preparation and management of files for record linkage is more efficient and timely through the use of a processing system and the retention of cumulative linkage results.

How it works

The SDLE is a highly secure environment that facilitates the creation of linked population data files for social analysis. It is not a large integrated data base.

At the core of the SDLE is a Derived Record Depository (DRD), essentially a national dynamic relational data base containing only basic personal identifiers. The DRD is created by linking selected Statistics Canada source index files^{Defintion 4} for the purpose of producing a list of unique individuals. These files are brought into the environment, processed and linked only once to the DRD. Each individual in the DRD is assigned an SDLE identifier. Some of the source index files used to build the DRD include tax records, vital statistics registration records (births and deaths), and immigrant data. Updates to these data files are linked to the DRD on an ongoing basis.

Only basic personal identifiers are stored in the DRD. Examples of personal identifiers stored in the DRD include surnames, given names, date of birth, sex, insurance numbers, parents' names, marital status, addresses (including postal codes), telephone numbers, immigration date, emigration date and date of death.

The paired SDLE identifiers and source index file record IDs resulting from the record linkage are stored in a Key Registry^{Defintion 2}. All source index files are linked to the DRD either probabilistically using a generalized software tool (G-Link) or deterministically using SAS scripts.

Deterministic record linkage involves matching records based on unique identifiers shared by both files. On the other hand, probabilistic record linkage works with non-unique identifiers (e.g. names, sex, date of birth and postal code) and estimates the likelihood that records are referring to the same entity.

Once a study requiring linked data has been defined and approved, the associated record IDs (extracted from the Key Registry) are used to find the individual records in the source data files^{Defintion 3}. Selected variables from these sources can then be integrated into a linked analysis file. This approach provides a virtual linkage environment that eliminates the need to build a large integrated data base.

Figure 1. Social Data Linkage Environment overview diagram

Data sources

The Derived record depository (DRD)^{Defintion 1} contains only record IDs and identifiers without analysis data. The principal source index files^{Defintion 4} that contribute to build (i.e. add individual records) and update (i.e. provide additional information to existing records) the DRD include:

• T1 Personal Master Files (tax);
• Canadian Child Tax Benefits (CCTB) files;
• Canadian Vital Statistics – Birth database;
• Landing File; and
• Canadian Vital Statistics – Death database.

Other sources will be used to create linked analysis files for approved projects (some of which may also be used to update the DRD). See DRD linkage status.

In the future, additional files could be linked to the DRD. These could be data already residing in Statistics Canada or external files brought in for specific approved research projects.

Statistics Canada has responsibility for securely storing and processing data. Because SDLE research projects involve the use of linked micro-records, approval by the Chief Statistician of Canada on a study-by-study basis is required in accordance with the Directive on Microdata Linkage. Summaries of approved record linkages are published on the Statistics Canada website.

Linked analysis files

When a research project requiring linked data from the SDLE has been approved and linked in the SDLE production environment, the record IDs for the specified cohort and the associated record IDs of the file(s) to be linked to the cohort are drawn from the Key Registry^{Defintion 2}. These record IDs are used to bring selected variables from the separate source data files together to create a linked analysis file.

Depending on the complexity of the source data file(s), decisions about how to structure the linked analysis file may be needed (e.g. working with multiple reference periods or with event-based files, etc.). Furthermore, the quality of the linked data must be assessed. Data that are linked in the SDLE will go through two kinds of validation:

• Assessment of the record linkage: What is the match rate (%) with the DRD^{Defintion 1}? Are the links valid? (False positive links? Missed links?)
• Assessment of linked analysis file: Do the linked data appear to make sense from a subject-matter point of view? Any bias caused by the linkage process? Do they adequately represent the study population of interest?

These file structuring decisions and data quality measures will be documented and need to be taken into account in the final analysis.

Services

In addition to maintaining the SDLE and conducting new record linkages, the SDLE team provides support to clients as required including:

• assessing project feasibility;
• advising on data sources, analytical limitations, and validation;
• liaising with subject-matter experts;
• assistance with approval steps;
• building custom linked analysis files; and
• providing training and outreach.

Statistics Canada makes custom services, such as the SDLE, available to Canadian organizations on a cost-recovery basis. Cost-recovery means that clients pay for the direct and indirect cost of doing the work. Custom services are not funded by the budget that Parliament allocates to Statistics Canada. Costs reflect the requirements of each client and range depending on the complexity of the proposal.

For more information, contact us by email at STATCAN.SDLE-ECDS.STATCAN@canada.ca.

Confidentiality and privacy

Linked analysis files are deemed sensitive statistical information and subject to the confidentiality requirements of the Statistics Act. To reduce the risk of privacy intrusiveness and to minimize the risk of disclosure, source files in SDLE are separated into source index files and source data files. As well, the record linkage production environment that uses the source index files is separated from the data integration and analysis environment that uses the source data files. That is, Statistics Canada employees performing the record linkages in SDLE have access to only the basic personal identifiers needed for linkage. Employees who build the analytical files for research have access only to the data stripped of personal identifiers. Anonymous keys are used to integrate the data from the various sources into a linked analysis data file. Further, only Statistics Canada employees who have an approved need to access the data for their analytical work are allowed access to the linked analysis file. The privacy impact assessment conducted by Statistics Canada found these processes acceptable to reduce the risk of privacy intrusiveness and to minimize the risk of disclosure.

Definitions

Definition 1

Derived Record Depository (DRD) is a national longitudinal data base of individuals derived from a number of Statistics Canada data files and containing only basic personal identifiers.

Return to the first definition 1 referrer

Definition 2

Key Registry stores the paired SDLE identifiers and source index file record IDs identified through record linkage.

Return to the first definition 2 referrer

Definition 3

Source data files contain analysis variables without personal identifiers.

Return to the first definition 3 referrer

Definition 4

Source index files contain personal identifiers without analysis variables.

Return to the first definition 4 referrer