Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

Skip to text

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

Text begins

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

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

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

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

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify (including intracompany transfers)

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

9. Total revenue

The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, 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

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) - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at 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); Computer and peripherals 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 sub-questions 1 to 21)

Industry Characteristics

1. a. Executive/retained search services

Specialized search and recruitment service limited to filling highly paid executive, senior manager, and professional positions, according to client specifications.

May include fees for services such as:

• Conducting detailed interviews with the client organization’s management team;
• Developing job profiles;
• Conducting original research and advertising to locate potential job candidates;
• Screening possible candidates;
• Preparing, presenting and discussing a confidential list of highly qualified applicants with the client;
• Making interview arrangements;
• Negotiating compensation;
• Providing post-hire follow-up.

The search firm typically provides two assurances to the client firm:

• Repeat the search at no extra charge (out-of-pocket expenses only) should a placed candidate subsequently fail for reasons attributed to lack of due diligence by the search firm;
• Not to recruit from the client firm for a stated period of time.

The client makes the decision as to which candidate to hire. The search agency fee is charged whether or not the candidate is hired. This product is also known as retained search.

2. Permanent placement services (exclude executive/retained search services)

Service of recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis.

The services may include testing, interviewing, reference checking, evaluation and counselling of prospective employees. The service provider acts as an employment intermediary. The candidate is selected and hired by the client. The placement firm is paid on a contingency basis, i.e., only for successful placement of a candidate. This product includes permanent placement services for a complete range of occupations from low-level employees to management employees, including executives, domestic and international job placements.

Exclude:

• Permanent placement services for executives recruited through executive/retained search services; please report this amount in this section, at question 1 (a).

3. Contract staffing services (temporary assignment of contractors — non T4 recipients)

Services of finding individual contractors to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment. Under the terms of this agreement, the service provider has legal rights and duties with respect to the individual contractors. As they are not employees of the employment placement agencies, the individual contractors are normally responsible for their own payroll deductions and government filings.

4. Temporary staffing services (temporary assignment of staffing firm employees — T4 recipients)

Supplying personnel for temporary work assignments, temporary staffing firms hire their own employees and assigns them to support or supplement the client’s workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits, etc. of the employee.

5. Temporary staffing to permanent placement services

This is a temporary assignment of staffing firm employees — T4 recipients — with the expectation of permanent work at the end of the trial period with the client.

The employee remains on the payroll of the temporary help staffing firm until the hiring decision is made at which time he or she becomes an employee of the client or, if not, returns to the temporary help staffing firm. This service may include training, counselling, assessment and résumé upgrading.

6. Co-employment staffing and payrolling services

Co-employment staffing is provided by a professional employer organization; payrolling is long term staffing such as labour leasing, staff leasing, employee leasing and extended employee staffing.

A service in which a professional employer organization (PEO) co-employs a client’s workforce. The PEO and the client enter into a contractual agreement whereby the rights and responsibilities in respect of co-employees are shared or allocated, with the service provider assuming responsibility for certain activities as agreed with the client. These range from basic to full-service packages.

Payrolling is supplying personnel for extended work assignments. Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of their existing workforce to the staffing firm. Long-term employees are placed on the payroll of the staffing firm, which is legally responsible for their actions, but when working they are supervised by the client. This service includes activities such as labour leasing, staff leasing, employee leasing, extended employee staffing and payrolling.

7. All other sales

Include the following goods and services:

On-site management of temporary help

Provision of personnel who, in the work area of the client, assign, co-ordinate and monitor employees provided by the temporary help staffing firm. This service provides a single point of contact for the client. Activities include recruitment, testing, selection, training, reporting and quality monitoring. Assignment of an on-site manager requires a request from the client.

On-line job listing services

Soliciting candidates and posting job openings to a website which may be known as a job board, job bank, recruiting site, directory, labour exchange or employment registry. Organizations that post job listings to these sites are usually charged a fee, whereas job seekers usually have free access. These websites may include newsletters, referrals based on matching profiles or keywords and access to training and employment-related services and programs, search engines and other resources.

On-line résumé listing services

Soliciting and posting résumés/curriculums vitae to a website which may be known as a job board, job bank, recruiting site, directory, labour exchange or employment registry. Individuals who post resumes or vitae to these sites are not usually charged a fee; exceptions are online casting and talent search services that may charge for posting a vita or headshot. These websites may include job referrals based on matching profiles or keywords, access to training and employment-related services and programs, search engines, newsletters and other resources.

Sale of on-line job site advertising space

Sale of advertising space on Internet job sites by the owner or operator of the site. Advertising in this medium consists mainly of announcements, splash pages and logo buttons directed to individuals seeking jobs.

On-line job site memberships

Sale of memberships in an online job bank, job board, recruiting site, directory, labour exchange or employment registry for a set period of time. The membership level varies but usually includes job postings, résumé searching, use of job tracking software and access to statistical databases.

On-line employment database search services

Enabling users to search résumés/curriculums vitae or job listings posted to a website. Searches can usually be conducted by function, industry, location and date of résumé posting using customized search engines.

Sale of employment-related software

Sale of software designed for employment/job search. Includes software for interactive Internet recruiting, applicant tracking and applicant evaluation.

Managed services

Managing and/or operating an area or task for a client organization on an on-going basis, with or without the provision of operating staff. This service may include shipping and receiving, mail services, accounts payable, purchasing, food services, maintenance of facilities, records management and other operations that support a client’s business. Managed services are also known as outsourcing, office management, facilities support, facilities management or project management services.

Human resource consulting services

Providing advice and assistance concerning policies and procedures relating to staffing and development, performance measurement, pay and benefits, internal communications, regulatory compliance, due diligence, labour relations and other human resource issues, with reference to the strategic and operational objectives of the client.

Consulting services, not elsewhere classified

Consulting services not directly related to human resource operations. Examples are: information technology (IT) consulting, management consulting and employment market consulting.

Employee evaluation services

Screening and appraisal of the technical and psychometric skills of individuals considered for hiring, promotion and/or advancement by the client. This service is most frequently used as part of the hiring process. This service also includes fee-based computer software certification tests.

Outplacement and career counselling

Assisting clients to deal with employee terminations in a fair, safe and lawful manner. Assisting client employees in making job and career changes. Employee assistance includes counselling, job search support, workshops, seminars and résumé upgrading.

Payroll services

Payroll processing, withholding deductions, remitting deductions and employer’s contributions to government-mandated and other plans, and filing reports.

Training services

Instruction related to employment in areas such as computer-based skills, certification programs, skills upgrading, safety training and tutorials. This service is adjusted to the needs identified by the client.

Personal background checks

Investigation of the personal, academic, financial and work history of candidates to be considered for hiring, promotion and/or advancement or those already employed by the client. This service is normally included as part of the hiring process. This product may be sold separately.

Medical exams for employment

A health evaluation of the candidate. Includes medical history, laboratory tests and physical examinations. This product may be sold separately.

Labour costs

2. a. Salaries, wages and benefits paid to internal employees — T4 recipients

Internal employees are the staffing firm employees who are responsible for the day to day activities of the staffing firm. These internal employees are not assigned to client firms and their work is mainly carried out within the office(s) of the staffing firm.

Include:

• Administrative personnel;
• Recruitment consultants.

Please report all salaries, wages and benefits (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);
• Employment commissions;
• Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays);
• Severance pay.

Include contributions to:

• Health plans;
• Insurance plans;
• Employment insurance;
• Pension plans;
• Workers’ compensation;
• Any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• Provincial and territorial health and education payroll taxes.

Exclude:

• All payments made to outside contract workers temporarily assigned and to casual labourers to whom no T4 — Statement of Remuneration Paid was issued.

2. Salaries, wages and benefits paid to employees temporarily assigned — T4 recipients

Employees from the staffing firm sent temporarily to client firms on short-term or extended work assignments. The staffing firm is responsible for paying all salaries, wages and benefits of the assigned employees. The work of employees assigned to client firms is carried out under supervision provided by the client firm.

3. Amounts paid to contractors temporarily assigned — non T4 recipients

Amounts paid by the staffing firm to contractors assigned to client firms to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment. Under the terms of this agreement, the employment service provider has legal rights and duties with respect to individual contractors.

Not being employees of the staffing firm, the individual contractors are normally responsible for their own payroll deductions and government filings. The contractors are not issued a T4 — Statement of Remuneration Paid — by either the staffing firm nor the client firm.

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

This section is intended to measure the value of international transactions on goods, services, and royalties and licences 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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

Skip to text

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

Text begins

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

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

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

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

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify (including intracompany transfers)

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

9. Total revenue

The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, 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

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) - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at 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); Computer and peripherals 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 sub-questions 1 to 21)

Industry Characteristics

Management consulting services

1. Strategic management consulting services

Providing advice and guidance concerning the overall strategic direction, planning, structuring and control of an organization.

Include consulting on:

• Business strategy and planning;
• Corporate development and restructuring;
• Crisis management;
• The development of an organization’s overall direction and objectives;
• The determination of the organization’s strategy
to achieve the selected direction and objectives;
• The selection of a method for carrying out the strategy, including selection among such methods as a merger or acquisition, joint venture, outsourcing, or other alliance, divestiture, new business venture or use of new technology;
• Designing or redesigning the organizational structure.

2. Financial management consulting services

Providing advice and guidance concerning financial strategies, planning and control.

Include:

• Advice and guidance on projects related to working capital and liquidity management;
• The determination of an appropriate capital structure;
• Capital investment proposals, asset management;
• Accounting policy and procedures;
• Budgeting and budgetary controls;
• Financial consulting services related to mergers, acquisitions and divestitures such as advice on methods of valuations, methods of payment and methods of control;
• International finance.

3. Marketing management consulting services

Providing advice and guidance on projects related to marketing strategy, market development and sales management and development.

Include:

• Identifying external opportunities and challenges that can be addressed by marketing;
• Analysing internal strengths and weaknesses;
• Determining which goods and services to offer;
• Target markets;
• Competitive position;
• Features of goods and services including customer service programs;
• Pricing;
• Advertising, and distribution channels (including franchising);
• Marketing expenditure level;
• Sales management and development.

4. Employee compensation and benefits consulting services

Providing advice and guidance related to compensation and benefits systems.

Include:

• Base salary or hourly wages;
• Fringe benefits and incentive compensation;
• Non-cash compensation;
• Employee services and benefits such as pension and retirement and savings plans, welfare and health plans;
• Early retirement proposals;
Scope of services may consist of:
• Job evaluation and job rating systems;
• Performance appraisals;
• Executive compensation;
• Incentive and bonus plans;
• Job and positions analysis and evaluations;
• Comparative wage-and-salary surveys;
• Pay for performance programs, profit sharing plans, executive compensation and termination packages.

5. Other human resources management consulting services

Providing advice and guidance concerning the development or modification of human resource strategies, policies, practices and procedures except concerning compensation and benefits.

Include:

• Consulting on recruitment;
• Organizational development (improving
functions within and between groups);
• Employee training and development needs;
• Outplacement procedures and plans for
assistance to employees;
• Succession planning;
• Compliance with government regulations in
areas such as health, safety, workers’ compensation and employment equity;
• Labour-management relations;
• Employee assistance programs;
• Human resources audits.

6. Operations and supply chain management consulting services

Operations management is concerned with the management of physical, financial and human resources with the objective of producing goods and services. Supply chain management is a bundled service.

Include:

• Inventory management services;
• Warehousing and storage services and
distribution services.
May include advice and guidance concerning:
• Productivity improvement;
• Cost reduction;
• Quality improvements in goods and services;
• Registration for quality management systems;
• Improvements to logistical operations such as production planning and control;
• The management of supply sources, inventories, distribution networks and transportation.

7. Other management consulting services

Services, related to the field of management consulting, that are provided by management consulting firms.

Include:

• Economic and social research services;
• Arbitration and conciliation services (except by lawyer, attorney or paralegal offices);
• Other related products such as:

Actuarial consulting services, except for employee pensions and other benefits

Providing advice and guidance on actuarial matters such as life insurance and annuities, property and casualty insurance, public pension, health and other social insurance plans, income loss and marriage breakdown.

Expert witness services

Providing testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge, is recognized as being qualified to render an informed opinion on matters relating to a field or subject.

Training services, management

Providing management-related training and education services, in fields such as strategic management, financial management, marketing management, human resources management, operations and logistics management on a stand-alone basis.

Project management

Planning, supervising and co-ordinating the activities involved in carrying out a project, with regard to time, cost, project team membership, performance requirements and other constraints. This product refers only to those situations in which project management is offered as a stand-alone service.

Environmental consulting services

8. Environmental assessments

Objective studies undertaken for any one or more of the following purposes:
• Identify whether or not environmental contamination exists at a particular site, and if so, determine the source, nature and extent of the contamination;
• Assess the risk to public health and safety from environmental contamination associated with a project that is proposed or in place;
• Evaluate the impact on the ecology, society or economy of environmental contamination resulting from human or natural activity.

9. Environmental audits

An independent assessment of the current status of a party’s compliance with applicable environmental requirements or of a party’s environmental compliance policies, practices and controls.

10. Site remediation planning services

Preparation of a plan for the abatement of environmental contamination, usually at a specific site, and incorporating such technical or other criteria as may be prescribed by law or regulation.

11. Natural resource management consulting services

The provision of objective information, advice and guidance concerning the best practices for the ecologically sustainable development and use of:

• Lands and forests;
• Bodies of water;
• Oil, gas, and mineral deposits;
• Wildlife populations;
• Other natural resources.

12. Waste management consulting services

The provision of objective information, advice and guidance concerning the best practices for the minimization, transport, handling, disposal and/or recycling of waste.

13. Environmental policy development consulting services

Advising public or private institutions on the design, development and implementation of environmental statutes, regulations, standards or practices. Consulting services of this type may extend to the drafting of such statutes, regulations, standards or practices on behalf of the client.

14. Other environmental consulting services

All other advisory services not elsewhere classified that are provided by environmental consultants.

Scientific and technical consulting services

15. Economic consulting services

Providing advice related to the description and analysis of the production, distribution and consumption of goods and services.

Include:

• Consulting services related to macroeconomic modeling;
• Economic forecasting;
• Economic issues arising from competition, regulations, public policy and finance;
• Expert witness services;
• Consulting in agricultural economics.

16. Geological and geophysical consulting services

Providing advice concerning the geology of mineral, oil and natural gas resource exploration and development.

Include:

• Geophysical methods;
• Expert witness services;
• Resource and reserve estimates, audits and reviews;
• Independent valuations of mineral, oil and natural gas properties;
• Preparation of independent reports for stock exchange listings;
• Feasibility studies of mineral, oil and natural gas properties;
• Mineral, oil and natural gas property and project evaluation services;
• Geophysical survey design, including selection of methods;
• Appraisal of geological, geophysical or geochemical anomalies.

17. Soil management, crop and animal production consulting services

Providing advice in relation to the scientific management of agricultural land as well as crop or animal production.

Include expert witness services and consulting services related to:

• Tree farming;
• Crop fertilization;
• Animal breeding;
• Soil conservation.

18. Occupational health and safety consulting services

Providing advice concerning health and related safety standards in commercial, industrial and government workplaces and facilities.

Include:

• Industrial hygiene;
• Workplace health risk assessments;
• Ergonomics;
• Confined space entry;
• Health hazard testing and evaluations;
• Safety standard requirements;
• Expert witness services.

19. Other scientific and technical consulting services - specify

Providing advice on scientific and technical matters not elsewhere classified.

Include:

• Pharmaceutical;
• Chemistry;
• Atomic energy;
• Expert witness services.

Also include:
Heritage Consulting Services

Providing advice concerning the identification, investigation, preservation and interpretation of historical or heritage resources. Includes advice related to the use of historical and archaeological research.

• Built heritage assessments;
• Archaeological site impact or mitigation;
• Advice on local, national or international regulations and standards for heritage sites or
properties;
• Advice on obtaining government grants concerning heritage sites;
• Traditional uses of land, water and natural resources by aboriginal peoples;
• Expert witness services.

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

This section is intended to measure the value of international transactions on goods, services, and royalties and licences 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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

Text begins

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

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

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

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

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify (including intracompany transfers)

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

9. Total revenue

The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, 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

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) - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at 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); Computer and peripherals 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 sub-questions 1 to 21)

Industry characteristics

Geophysical surveying or mapping services

If a breakdown cannot be provided for questions 1 and 2 (geophysical data acquisition, processing and interpreting), please report the combined amount at question 3, integrated geophysical services and geophysical borehole logging surveys.

1. Geophysical data acquisition by seismic or non-seismic methods

The collection of geophysical data by seismic or non-seismic methods for the purpose of characterizing subsurface conditions.

Exclude the collection of borehole geophysical data.

2. Processing and interpreting geophysical data acquired by seismic or non-seismic methods

The processing of geophysical data in order to facilitate interpretation. The service may include reprocessing data or the integration of other sets of data collected by the same method. Interpretation involves the analysis of geophysical data acquired by seismic or non-seismic methods that are processed to generate models and predictions about the properties and structures of the subsurface. May include integration of geophysical data collected by other methods, or additional data including non-geophysical data.

Exclude processing and analysis of borehole geophysical data.

3. Integrated geophysical services

Services which include two or more phases (collection, processing and analysis) of the process used to carry out geophysical surveys.

4. Geophysical borehole logging surveys

Services which include two or more phases (collection, processing and analysis) of the process used to carry out geophysical surveys.

Include borehole geophysical surveys.

5. Geophysical data sales

The sale of geophysical data and the brokerage of data. May include data that are available on a licence basis.

Non-geophysical surveying and mapping services

Geospatial photo and image acquisition and processing and geospatial data interpretation.

6. Geospatial airborne and spaceborne photo and image acquisition

Information about the earth’s surface acquired from aircraft or spaceborne platforms, in which aerial cameras, radar, infra-red detectors, GPS receivers or other equipment aboard are the primary means of data collection. Products may be geospatially referenced, and in the case of aerial photography, there may have been additional processing.

7. Geospatial photo and image processing (e.g., orthophoto and image processing, elevation and terrain modeling, aerotriangulation, photomosaics and photogrammetric mosaics)

• Orthophoto and image processing is the processing of aerial photographs or satellite imagery to remove distortions due to tilt, terrain relief and perspective. The result is an orthorectified photo or image.
• Elevation and terrain modeling is the production of models describing the elevation of the earth’s surface over a defined area. The models may take the form of a data array, a randomly distributed set of points, or an image produced using the digital elevation data. The elevations may have been corrected for the height of trees, vegetation, and buildings. The result is either a Digital Elevation Model (DEM) or a Digital Terrain Model (DTM).
• Aerotriangulation is the determination of horizontal or vertical co-ordinates of points on the ground from precise measurements on a photograph or image to create a control network sufficiently dense to provide a positionally accurate framework.
• Photomosaics is the process by which individual photographs obtained directly from the negative are combined to form a photographic image of a larger area. This process is intended to lead to less distortion of scale by making adjustments and cuts of the original photographs. These are not rectified photographs.
• Photogrammetric mosaics is the process for combining rectified aerial photographs so that the borders coincide and form a continuous photographic representation of part of the earth’s surface.
• Photogrammetric restitution is the process of converting information obtained from aerial photographs or satellite imagery into conventional symbols.

8. Geospatial data interpretation

Analysis of the nature of objects whose images appear on a photograph or other imagery and the description of those objects; the characterization of the earth’s surface, natural or man-made features covering the earth’s surface.

Other non-geophysical surveying and mapping services

9. Topographic and planimetric surveying and mapping services

Surveying for the purpose of determining the shape (relief) of the surface of the land or the location of natural and man-made features on the surface and the preparation or revision of a map indicating the elevation of the surface (relative to a datum point) and slope.

10. Hydrographic and bathymetric surveying and mapping services

Surveying for the purpose of determining the geometric and dynamic characteristics of bodies of water, including:

• The depth, temperature, or salinity of water;
• The configuration of the bottom;
• The velocities of currents;
• The heights and times of tides and water stages;
• The location of fixed objects used in navigation;
• The preparation or revision of maps showing this information.

11. Boundary, property line and cadastral surveying and mapping services

Surveying for the purpose of establishing or re-establishing a boundary or property line on the ground, or for preparation of a map or plan showing a boundary or property line(s), including surveying for legal or cadastral purposes.

12. Subdivision layout and design

Dividing a piece of land into smaller pieces such as:

• Lots, streets, and rights of way;
• Marking or monumenting all necessary corners or dividing lines;
• Preparing maps or plans showing all information regarding adjoining land affecting the boundaries;
• May include layout of roadway, and storm water/ sanitary systems.

13. Construction surveying

Surveying prior to and during construction to control elevation, horizontal location and dimensions, and configuration; to determine if the construction was adequately completed; and to obtain dimensions essential for calculating quantities used in paying for construction.

14. Geodetic surveying and ground control support

Surveying for the purpose of determining the precise horizontal or vertical position of points or monumented locations to provide a reference framework for further surveys.

Include ground control support.

15. Thematic and orthophoto mapping and aeronautical and nautical charting

•Thematic mapping is the preparation and revision of specialized map and data products designed to portray specific data themes such as natural resource, demographic, economic, biological, etc.
•Orthophoto mapping is the preparation and revision of orthophoto maps.
•Aeronautical charting is the preparation and revision of charts designed primarily for use in aeronautical navigation. The aeronautical chart provides important information about flight paths, airport approaches and facilities, as well as landmark features.
• Nautical charting is the preparation and revision of charts designed primarily for use in nautical navigation. Features usually shown are: bathymetric contours, navigational hazards, aids to navigation, port facilities, water depths and type of shoreline.

Other services

16. Geographic information system (GIS) development and customization

Design, development, modification and customization of a geospatially-referenced information system.

17. Other sales

Include:

• Geophysical software and equipment;
• Geographic information system (GIS) software;
• Satellite images;
• Maps;
• Geophysical data management services;
• Geospatial data conversion and digitizing services;
• Consulting services;
• Expert witness services;
• Training.

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

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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

Skip to text

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

Text begins

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

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

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

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

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify (including intracompany transfers)

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

9. Total revenue

The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, 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

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) - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at 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); Computer and peripherals 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 sub-questions 1 to 21)

Industry Characteristics

1. Sales of published materials

1. Databases

A set of logically organized data or a data bank that contains relevant and specific Information on products or services to be used for practical purposes.

Examples:

• Database publishers (except exclusively on the Internet);
• Electronic database publishers (except exclusively on the Internet).

2. Directories

A regularly updated list or directory containing information (such as name, address,
contact information, etc.) on the members of an association, a company, a professional
organization or subscribers of a service.

Include:

• Published directories (except exclusively by Internet);
• Reverse directories (enable the following types of searches: by address, by telephone number, by postal code, by proximity, by regional code, by social media, by map or by itinerary);
• Published company directories (except exclusively on the Internet);
• Published telephone directories (except exclusively on the Internet).

3. Mailing lists

A compilation of mailing addresses by type of company, association or other.

Include:

• Mailing lists (except exclusively on the Internet).

4. Art prints, posters, greeting cards, postcards, calendars and other consumer publications

Include:

• Published art prints (except exclusively on the Internet);
• Published calendars (except exclusively on the Internet);
• Published greeting cards (except exclusively on the Internet).

Exclude:

• Advertising posters and desktop calendars.

5. Catalogues, diaries, time schedulers, brochures and other business, trade and professional publications

Include:

• Published coloring books (except exclusively on the Internet);
• Published city directories, such as high school, college, university (except exclusively on the Internet);
• Published diaries and time schedulers (except exclusively on the Internet);
• Published catalogues, such as mail order, store and merchandise (except exclusively on the Internet).

Exclude:

• Publishing of books, periodicals and newspapers.

6. Other publications

Examples:

• Published race track programs (except exclusively on the Internet).

3. Sales of advertising space

1. Databases

Include:

• Sales of advertising space in printed or electronic format or online.

2. Directories (telephone and other)

Include:

• Sales of advertising space in printed or electronic format or online.

3. Other advertising

Sales of advertising space sold in a type of published material other than databases or directories. Include sales of advertising space in printed or electronic format or online.

Printed

Of the total sales reported in Question 1, what percentage is directly from printed or electronic documents such as CD-ROMs, USB keys or others.

Online

Of the total sales reported in Question 1, what percentage is exclusively from online sales. (do not include the Online sales of a printed document).

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

This section is intended to measure the value of international transactions on goods, services, and royalties and licences 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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

Skip to text

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

Text begins

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014(e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

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

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

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

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify (including intracompany transfers)

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

9. Total revenue

The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, 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

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) - Subcontracts).

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at 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); Computer and peripherals 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 sub-questions 1 to 21)

Industry characteristics

1. Commissions earned from real estate and lots

Include commissions and fees earned from:

• Assisting buyers and sellers with the sale or re-sale of homes, buildings, businesses, lands and properties (include in trust amounts), while acting in an agency capacity;
• Assisting owners of real estate to rent buildings, units, land and other types of real estate, while acting in an agency capacity;
• Providing real estate auction services.

Exclude:

• Advising clients on property matters, but not acting in an agency capacity; please report this amount in this section, at question 3;
• Handling rentals for an owner as part of an ongoing property management service; please report this amount in this section, at question 7.

2. Revenue received from independent real estate associates

Include commissions, fees and other revenues that are paid by independent real estate sales persons to this surveyed business. Some examples of these are desk fees, deal fees, charges for office space/use, publicity and advertising.

3. Revenue from real estate consulting services

Providing advice and guidance to clients regarding real estate. Includes advice on real estate-related accountancy, financing and similar matters that are provided to the client independently of the actual provision of accountancy, financial and similar services.

Include:

• Expert witness services related to real estate;
• Commercial and industrial location finding services.

Exclude:

• Advising clients on property matters, while acting in an agency capacity; please report this amount in this section, at question 1.

4. Revenue from real estate appraisal services

Providing assessments of the value of real estate, in order to assist clients in buying, selling or financing the purchase of real estate or in dealing with tax matters.

Include:

• Conducting general real estate appraisals;
• Reviewing of others’ appraisals;
• Conducting appraisals for taxation purposes.

Exclude:

• Providing advice about real estate and property matters, not associated with providing an appraisal; please report this amount in this section, at question 3.

5. Revenue from real estate listing services

Providing a register of real estate offered for sale in an area, in a printed directory, electronic database or other format.

6. Revenue from rental or leasing of property directly owned by the business unit

Include:

• The revenue received from the rental or leasing of property owned by this business unit only if it is earned as part of the normal real estate broker operations of the business unit.

Exclude:

• Income generated from the rental or leasing of properties that are owned or partially owned by the business as investment properties or other types of operations that are not related to the real estate broker operations.

7. Other sales:

Include:

• Ongoing property management services;
• Referral fees (i.e. from mortgage brokers, financial institutions, etc.);
• Bad debt recoveries;
• Miscellaneous sales and service revenue.

8. Total sales

The sum of questions 1 to 7.

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

Percentage breakdown of the total reported at question 1.

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

Percentage breakdown of the total reported at question 6.

9. Commissions and fees paid to independent real estate salespersons

Include all commissions and fees paid to independent real estate sales persons if they are by some means contracted to you.

Exclude commissions paid to your employees. These should be reported in salaries and wages, in "Expenses", question 2.

10. Commissions and fees paid to other real estate brokers / real estate agencies

Include all commissions and fees paid to other real estate brokers for their actions in assisting in real estate transactions.

11. Total commissions paid to non-employees

The sum of questions 9 and 10.

12. Number of independent real estate salespersons during this reference period

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

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%.

Include:

• Sales to Crown corporations.

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

Include:

• Sales to hospitals, schools, universities and public utilities.

Please report the share 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.

1. Clients in Canada

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

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

   1. Individuals and households
   2. Businesses
   3. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
2. Clients outside Canada

International transactions

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.