2015 Survey of Service Industries: Software Development and Computer Services

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

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.

Help Line: 1-800-972-9692

Table of contents

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Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
E-commerce

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 or organization, even if it is not exactly how you would describe this business or organization'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 or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization’s main activity, and select an appropriate classification.

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

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, 2014 to April 30, 2015
  • June 1, 2014 to May 31, 2015
  • July 1, 2014 to June 30, 2015
  • August 1, 2014 to July 31, 2015
  • September 1, 2014 to August 31, 2015
  • October 1, 2014 to September 30, 2015
  • November 1, 2014 to October 31, 2015
  • December 1, 2014 to November 30, 2015
  • January 1, 2015 to December 31, 2015
  • February 1, 2015 to January 31, 2016
  • March 1, 2015 to February 28, 2016
  • April 1, 2015 to March 31, 2016

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

  • September 18, 2014 to September 15, 2015 (e.g., floating year-end)
  • June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.

Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

  1. Rental and leasing

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

  1. Commissions

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

  1. 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.

  1. 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.

  1. Dividends

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

  1. 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.

  1. Other revenue - specify

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

  1. 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.

Exclude: all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

  1. 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).

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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 telecommunication (report at sub-question (8) - Telephone, Internet and other telecommunication); Vehicle fuel (report at sub-question (21) - All other expenses).

  1. 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).

  1. Telephone, Internet and other telecommunication

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

  1. 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.

  1. 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

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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

  1. 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.

  1. Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

  1. Information technology (IT) technical consulting services

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

  1. Custom software design and development services 
  1. Website design and development services

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

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

  1. Customization and integration of packaged software

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

  1. Other custom software development services

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

  1. Computer systems and network design and development services                                                
  1. Network design and development services (include network security design)

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

  1. Computer systems design, development and integration services

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

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

Website hosting services

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

Application service provisioning (ASP)

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

Business process management services

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

Collocation

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

Data storage

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

 Data management

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

  1. IT infrastructure and network management services                                                                     
  1. Network management services

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

  1. Computer systems management services

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

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

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

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

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

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

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

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

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

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

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

  1. Software publishing                                                                                                                          
  1. System software (include programming languages)
  2.                                                                              

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

Operating system software

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

Network software

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

Database management software

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

Development tools and programming languages software

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

  1. Application software

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

General business productivity and home use applications

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

Cross-industry applications

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

Vertical market applications

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

 Utilities software

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

Sales 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

  1. Individuals and households

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

  1. 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.

E-commerce

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

 

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

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

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

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.

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.

Help Line: 1-800-972-9692

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)

  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.

  1. 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.

  1. 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).

  1. Subsidies (including grants, 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.

  1. 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.

  1. Dividends

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

  1. 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.

  1. Other revenue - specify (including intracompany transfers)

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

  1. 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
  1. purchases

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

  1. closing inventories
  1. cost of goods sold

(opening inventories plus purchases minus closing inventories)

  1. 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).

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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).

  1. 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).

  1. Telephone, Internet and other telecommunications

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

  1. 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.

  1. 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

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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.

  1. 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.

  1. 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).

  1. 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.

  1. 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

  1. 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.

  1. Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

  1. Information technology (IT) technical consulting services

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

  1. Custom software design and development services
  1. Website design and development services

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

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

  1. Customization and integration of packaged software

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

  1. Other custom application design and development services

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

  1. Computer systems and network design and development services
  1. Network design and development services (include network security design)

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

  1. Computer systems design, development and integration services

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

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

Web site hosting services

 

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

Application service provisioning (ASP)

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

Business process management services

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

Collocation

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

Data storage

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

Data management

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

  1. IT infrastructure and network management services
  1. Network management services

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

  1. Computer systems management services

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

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

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

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

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

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

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

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

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

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

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

  1. Software publishing
  1. System software (include programming languages)

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

Operating system software

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

Network software

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

Database management software

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

Development tools and programming languages software

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

  1. Application software

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

General business productivity and home use applications

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

Cross-industry applications

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

Vertical market applications

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

Utilities software

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

Sales 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

  1. Individuals and households

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

  1. 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 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.

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.

Specific inquiries about this reporting guide and related statistics or services should be directed to:

Statistics Canada,
150 Tunney's Pasture Driveway
Ottawa, Ontario, K1A 0T6
Telephone toll free: 1-800-565-1685
Fax: 1-888-883-7999
Email: bop.surveys@statcan.gc.ca

How to obtain more information.

For information on the wide range of data available from Statistics Canada, you can contact us by calling one of our toll-free numbers. You can also contact us by e-mail or by visiting our Web site.

National inquiries line
1 800 263-1136

National telecommunications
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Fax line for Depository Services Program
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E-mail inquiries
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Web site
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This guide is also available in electronic format on the Statistics Canada Internet site. To obtain a copy, visit our Web site at www.statcan.gc.ca and select Products and Services.

Si vous préférez ce guide en français, veuillez téléphoner au 1 (800) 565-1685.

Standards of service to the public

Statistics Canada is committed to serving its clients in a prompt, reliable and courteous manner and in the official language of their choice. To this end, the Agency has developed standards of service which its employees observe in serving its clients. To obtain a copy of these service standards, please contact Statistics Canada toll free at 1 800 263-1136.

Table of contents

Part 1: General

  • Authority
  • Confidentiality
  • Purpose of the Surveys
  • Timeliness of the Statistics
  • Accounting methods
  • Monetary values
  • Currency details
  • Geographical Details

Part 2: Overview of questionnaires

  • Who Receives These Questionnaires?
  • BP-QT: Quarterly Investment between Canada and Other countries
  • BP-21S: International Transactions in Commercial Services (Annual)
  • BP-21SQ: International Transactions in Commercial Services (Quarterly)
  • BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
  • BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
  • BP-FIC: Foreign Investment in Canada (Annual)
  • BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
  • BP-CIA: Canadian Investment Abroad (Annual)

Part 3: Detailed guide to individual questionnaires

  • BP-QT: Quarterly Investment between Canada and Other countries
  • BP-21S: International Transactions in Commercial Services (Annual)
  • BP-21SQ: International Transactions in Commercial Services (Quarterly)
  • BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
  • BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
  • BP-FIC: Foreign Investment in Canada (Annual)
  • BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
  • BP-CIA: Canadian Investment Abroad (Annual)

Appendix A - Definitions

Appendix B- Country code list

Part 1: General

Authority
The quarterly and annual surveys of the International Accounts and Trade Division are conducted under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. Completion of these questionnaires is a legal requirement under the Statistics Act.

Purpose of the surveys
The data reported in the surveys are used to prepare statements on Canada's Balance of International Payments and International Investment Position and are also an essential component in other System of National Accounts products. Such statements are used as a major input in the conduct of monetary and exchange rate policies by the Government of Canada.

Confidentiality
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. Information from these surveys will be used for statistical purposes only and will be published in aggregate form only.

Timeliness of the statistics
A completed copy of the questionnaire should be returned within three weeks of receipt for the quarterly questionnaires and four weeks of receipt for the annual questionnaires.

Your co-operation is requested in responding to these surveys on a timely basis so as to avoid delays in the release of the statistics. Should you need any clarification regarding reporting, please call our contact telephone number listed under "Filing of this questionnaire" on the front page of each questionnaire.

Accounting methods
Report items according to Canadian Generally Accepted Accounting Principles (GAAP), unless otherwise specified.

Monetary values
Report all values in thousands of Canadian dollars. If the amount is between positive and negative $500, enter "0".

Currency details
Where applicable, use the country code list on the questionnaires to identify the currency of payment for liabilities.

Country/Geographical Details
Where applicable, use the country code list on the questionnaire to identify the foreign country with which the transaction occur and/or in which the shares or liabilities are held. When the country breakdown is not available, please estimate.

Part 2: Overview of questionnaire

The purpose of these questionnaires of the International Accounts and Trade Division is to gather data on international transactions from business entities in Canada. All of these questionnaires, except the BP-22, are intended largely for companies incorporated in Canada. The BP-22 questionnaire covers the operations and investments of foreign companies in Canada (branches). The Balance of Payments questionnaires should be completed from the point of view of the Canadian business entities.

Who Receives These Questionnaires?
The larger (multi-national) enterprises tend to receive most of the Balance of Payments forms because these companies generally have a multitude of international transactions. Firms are essentially identified from the Statistics Canada's centralized business register.

Some enterprises may receive a BP-FIC. These are enterprises which may have some or all of their shares or long-term debt held outside Canada. Others may receive a BP-CIA. These are enterprises which have capital invested abroad.

Some companies may receive only a BP-QT or BP-21S. These companies may be consolidated in the reports of the parent company for the other Balance of Payments questionnaires but because some of the detail required for certain accounts are not readily available at the consolidated level, these subsidiaries are surveyed separately. Also, there are companies, which may have international transactions, which are restricted, to short-term assets and liabilities, i.e. trade receivables or trade payables, with non-residents or to payments for services rendered by foreign companies.

BP-QT: Quarterly Investment between Canada and Other Countries (Quarterly)
This questionnaire (formerly the BP-21A) is used to gather information on all transactions with non-residents such as equity investment, debt claims and liabilities and investment income. The quarterly questionnaire is sent to a sample of companies with the largest international transactions and investment positions.

For guidance on completing this questionnaire, please refer to page 4.

BP-21S: International Transactions in Commercial Services (Annual)
This questionnaire requests details of business and commercial miscellaneous services and charges with non-residents. The back of this form gives an indication of the range of services and charges for which information is requested.

For guidance on completing this questionnaire, please refer to page 9.

BP-21SQ: International Transactions in Commercial Services (Quarterly)
This questionnaire is a condensed quarterly version of the annual BP-21S questionnaire. This questionnaire is sent to a sample of companies with transactions in services. The quarterly business services transactions should agree with the amounts recorded on the BP-21S.

For guidance on completing this questionnaire, please refer to page 10.

BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
These questionnaires are intended to cover the activities of foreign entities in Canada, which are not conducted through incorporated Canadian companies. In most cases these forms apply to Canadian branches of foreign corporations.

For guidance on completing these questionnaires, please refer to page 11.

BP-FIC: Foreign Investment in Canada (Annual)
The purpose of this survey (formerly the BP-52) is to measure the level of foreign investment in Canadian businesses as well as the latter's liabilities to non-residents.

This questionnaire is used to gather information on the level of foreign investment in Canadian businesses as well as the latter's liabilities to non-residents including bonds, bank loans and other long-term liabilities. The questionnaire should be completed on a Canadian consolidation basis reflecting the long-term debt and equity of the parent and its Canadian subsidiaries. If for some reason a full Canadian consolidation is not available, the Canadian subsidiaries may be surveyed separately.

For guidance on completing these questionnaires, please refer to page 14.

BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
This questionnaire (formerly known as the BP-53) is used to establish which Canadian subsidiaries have been consolidated (part 1) in the BP-FIC questionnaire, as well as the total value of investment in Canadian subsidiaries and associates (part 2) which are not fully consolidated. Please note that this questionnaire is not intended to be a company profile such as that conducted by the Business Register Division of Statistics Canada.

For guidance on completing this questionnaire, please refer to page 17.

BP-CIA: Canadian Investment Abroad (Annual)
This questionnaire (formerly the BP-59 and BP-59S) asks for details on Canadian investment in foreign subsidiaries affiliates. These are foreign entities in which the Canadian reporting enterprise, including its fully Canadian subsidiaries, owns or controls 10% or more of the voting equity. A subsidiary is a foreign company in which the reporting company owns a majority of the voting equity. An associate is a foreign company in which the reporting company owns between 10% and 50% of the voting equity. A foreign branch is not a separate legal entity but registered to do business in a foreign country, including operations such as a division, mine or construction project. The report should cover all investments abroad by the reporting parent company and/or its fully consolidated Canadian subsidiaries.

For each foreign subsidiary, associate and branch reported on this questionnaire, the requested financial information must be provided as shown in the financial statements of the foreign entity.

For guidance on completing this questionnaire, please refer to page 18.

Part 3: Detailed guide to individual questionnaire

BP-QT: Quarterly Investment between Canada and Other Countries (Quarterly)
The BP-QT questionnaire covers all of your enterprise's transactions and investment balances with non-residents, including foreign affiliates, foreign parent and sister companies and foreign non-affiliated companies. Transactions and investment levels related to equity investments and debt claims are covered on pages 2 and 3 of the questionnaire. Investment income and expenses with non-residents are covered on pages 4 and 5.

Cover page

Reporting period
Please indicate the quarterly period covered in the YYYY-MM-DD format.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Section A – Investment Abroad by the Canadian Reporting Enterprise
This section of the questionnaire covers the Canadian reporting enterprise's investment (both equity and debt) in non-resident entities, including foreign affiliates (A1), foreign parent and sister companies (A2) and foreign non-affiliates (A3).

When reporting transactions data (increase/decrease in investment), only report increases or decreases that are related to actual financial flows and exclude changes due to 1) exchange rate variations; 2) changes in market prices; and 3) write-ups and write-downs. All of these latter adjustments should, however, be included when reporting the positions at the beginning and end of the quarter. If no transactions are reported during the period, positions at beginning and end of quarter still need to be reported.

Note: if the individual country details applicable to a certain item are too numerous to list in the spaces provided on the questionnaire, please attach a separate sheet.

A1 – Investment by the Canadian reporting enterprise in foreign affiliates
This section applies when the Canadian reporting entity has equity investment in foreign affiliates (subsidiaries, associates and branches) and also cover any debt claims (trade receivables, loans, advances, mortgages, bonds) on those affiliates.

  • (i) Shares in foreign affiliates
    This item covers the reporting entity's investment in common/preferred shares and contributed surplus of foreign affiliates.
  • Example
    HIJ Canada Inc. invests $20,000,000 to acquire a 60% interest in a new company in Costa Rica during the quarter. $5,000,000 is the cost of the share capital and $15,000,000 is allocated to contributed surplus. The entries in A1 (i) would be an increase in investment (payment) of $20,000 (CAD$ '000), country code CRI, and a position at end of quarter reflecting this increase as well as other adjustments such as exchange rate variations, write-ups and write-downs.
  • (ii) Trade receivables with foreign affiliates
    Include only trade receivables with foreign affiliates. Other loans and advances should be reported in item A1 (iii).
  • Example
    HIJ Canada has an outstanding loan to a subsidiary in Spain of $12,000,000. The subsidiary repays 50% of the loan during the quarter. The entries in A1 (iii) would be a decrease in investment (receipt) of $6,000 (CAD$ '000), country code ESP, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

A2 – Investment by the Canadian Reporting Enterprise in Foreign Parent and Sister Companies
This section applies when the Canadian reporting entity has debt claims (trade receivables, loans, advances, mortgages and bonds) on their foreign parent and sister companies.

  • (i) Trade receivables with foreign parent and sister companies
    Include only trade receivables with foreign parent and sister companies. Other loans and advances should be reported in item A2 (ii).
  • (ii) Other debt claims on foreign parent and sister companies
    Includes all loans, advances, mortgages and bonds to foreign parent and sister companies.
  • Example
    HIJ Canada has an outstanding loan asset to a foreign parent company in France of $5,000,000. The parent company repays 50% of the loan during the quarter. The entries in A2 (ii) would be a decrease in investment (receipt) of $2,500 (CAD$ '000), country code FRA, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

A3 – Selected Investment by the Canadian Reporting Enterprise in Foreign Non-Affiliates
This section applies when the Canadian reporting entity has debt claims (trade receivables, loans, advances, mortgages but exclude bonds) on foreign non-affiliates.

  • (i) Trade receivables with foreign non-affiliates
    Include only trade receivables with foreign non-affiliates. Other loans and advances should be reported in item A3 (ii).
  • (ii) Other debt claims on foreign non-affiliates
    Include all loans, advances and mortgages to foreign non-affiliates, but exclude bonds and other debt securities.

Page 3

Section B – Investment by Non-Residents in the Canadian Reporting Enterprise
This section of the questionnaire covers the investment by non-residents, including foreign parent and sister companies (section B1), foreign affiliates (section B2) and foreign non-affiliates (section B3) in the Canadian reporting enterprise.

When reporting transactions data (increase/decrease in investment), only report increases or decreases that are related to actual financial flows and exclude changes due to 1) exchange rate variations; 2) changes in market prices; and 3) write-ups and write-downs. All of these latter adjustments should, however, be included when reporting the positions at the beginning and end of the quarter. If no transactions are occurred during the period, positions at beginning and end of quarter still need to be reported.

Note: if the individual country details applicable to a certain item are too numerous to list in the spaces provided on the questionnaire, please attach a separate sheet.

B1 – Investment by Foreign Parent and Sister Companies in the Canadian Reporting Enterprise
This section applies when a foreign parent or sister company has an equity investment in the Canadian reporting enterprise. It also covers debt liabilities (trade payables, loans, overdrafts, mortgages and bonds) to those foreign parent/sister companies.

  • (i) Shares of Canadian reporting enterprise
    This item includes investment by foreign parent and sister companies in common/ preferred shares and contributed surplus of the Canadian reporting enterprise.
  • Example
    HIJ Canada Inc. issues $10,000,000 worth of stock. A Canadian company purchase $5,000,000 and $5,000,000 is purchased by HIJ Germany Inc. The entries in B1 (i) would be an increase in investment (receipt) of $5,000 (CAD$ '000), country code DEU, and a position at end of quarter reflecting this increase as well as other adjustments such as exchange rate variations, write-ups and write-downs.
  • (ii) Trade payables to foreign parent and sister companies
    Include only trade payables with foreign parent and sister companies. Other debt liabilities should be reported in item B1 (iii).
  • (iii) Other debt owed to foreign parent and sister companies
    Include all loans, overdrafts, mortgages and bonds with foreign parent and sister companies.
  • Example
    HIJ Canada has an outstanding loan liability to its parent corporation HIJ Italy Inc of $7,000,000. This quarter the loan was repaid. The entries in B1 (iii) would be a $7,000 (CAD$ '000) decrease in investment (payments), country code ITA, and a position at end of quarter reflecting this repayment as well as other adjustments such as exchange rate variations, write-ups and write-downs.

B2 – Investment by Foreign Affiliates in the Canadian Reporting Enterprise
This section applies when the Canadian reporting enterprise has debt liabilities (trade payables, loans, overdrafts, mortgages and bonds) to its foreign affiliates.

  • (i) Trade payables to foreign affiliates
    Include only trade payable with foreign affiliates. Other debt liabilities should be reported in item B2 (ii).
  • (ii) Other debt owed to foreign affiliates
    Include all loans, overdrafts, mortgages and bonds to foreign affiliates.
  • Example
    HIJ Canada has an outstanding loan liability from a foreign affiliate in Mexico of $5,000,000. HIJ Canada repays 50% of the loan during the quarter. The entries in B2 (ii) would be a decrease in investment (payments) of $2,500 (CAD$ '000), country code MEX, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

B3 – Selected Investment by Foreign Non-Affiliates in the Canadian Reporting Enterprise
This section applies when the Canadian reporting enterprise has debt liabilities (trade payables, loans, overdrafts, mortgages, but exclude bonds) to foreign non-affiliated companies.

  • (i) Trade payables to foreign non-affiliates
    Report all outstanding trade payable balances with foreign non-affiliated companies. Other debt liabilities should be reported in item B3 (ii).
  • (ii) Other debt owed to foreign non-affiliates
    Include all loans, overdrafts, financial leases and mortgages, but exclude bonds and other debt securities.
  • Example
    HIJ Canada Inc has an outstanding loan liability of $2,000,000 from a bank in Japan that matures in the quarter. HIJ Canada Inc repays the loan to the bank in Japan during the quarter. The entries in B3 (ii) would be a $2,000 (CAD$ '000) decrease in investment (payments), country code JPN, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

Page 4

Section C – Selected Income and Retained Earnings Accounts of the Canadian Reporting Enterprise with Non-Residents (Receipts)
This section covers dividend and interest receipts of the Canadian reporting enterprise from non-residents during the quarter, including foreign affiliates, foreign parent and sister companies and foreign non-affiliates.

For each item that applies, please report amounts remitted or accrued during the quarter before the deduction of withholding taxes.

C1 – Receipts from Foreign Affiliates and Foreign Parent and Sister Companies

  • (i) Dividend receipts from foreign affiliates
    Report dividends received from foreign affiliates during the quarter. Report only the portion accruing to the Canadian reporting enterprise and not the entire dividend (unless the reporting entity holds 100%).
  • Example
    HIJ Canada receives a dividend from a wholly-owned subsidiary in Spain. The entry in C1 (i) would be the gross amount of the dividend receipt with country code ESP.
  • (ii) Interest revenue from trade receivables and other claims on foreign affiliates Report the interest received or accrued from debt claims on foreign affiliates during the quarter, including interest from loans, advances, mortgages, bonds and trade receivables.
  • (iii) Interest revenue from trade receivables and other claims on foreign parent and sister companies
    Report the interest received or accrued from debt claims on foreign parent and sister companies during the quarter, including interest on loans, advances, mortgages, bonds and trade receivables.

C2 – Receipts from Foreign Non-Affiliates

  • (i) Interest revenue from foreign non-affiliates
    Report interest received or accrued from debt claims on foreign non-affiliates during the quarter, including trade receivables, loans, advances and mortgages, but exclude interest received from holdings of foreign bonds and other foreign debt securities. Dividends received from holdings of foreign equities must also be excluded.

C3 – Net Income (Loss) of Foreign Affiliates
Please report the entire amount of the net income (loss) after taxes and not only the equity portion of the Canadian reporting enterprise.

Page 5

Section D – Selected Income and Retained Earnings Accounts of the Canadian Reporting Enterprise with Non-Residents (Payments)
This section covers dividend and interest payments by the Canadian reporting enterprise to non-residents during the quarter, including foreign affiliates, foreign parent and sister companies and foreign non-affiliates.

For each item that applies, please report amounts remitted or accrued during the quarter before the deduction of withholding taxes.

D1 – Payments to Foreign Parent and Sister Companies and Foreign Affiliates

  • (i) Dividends payments to foreign parent and sister companies
    Report dividends paid or declared to foreign parent and sister companies during the quarter.
  • Example
    HIJ Canada pays a $1,000,000 dividend to its parent company in Germany during the quarter. The entry in item D1 (i) would be the gross amount of $1,000 (CAD$ '000) with country code DEU.
  • (ii) Interest expense on trade payables and other debt owed to foreign parent and sister companies
    Report the interest paid or accrued on debt liabilities to foreign parent and sister companies during the quarter, including interest from trade payables and other types of debt such as loans, overdrafts, mortgages and bonds.
  • (iii) Interest expense on trade payables and other debt owed to foreign affiliates
    Report the interest paid or accrued on debt liabilities to foreign affiliates during the quarter, including trade payables and interest paid on loans, overdrafts, mortgages and bonds.

D2 – Interest payments to foreign non-affiliates

  • [i) Interest expense on trade payables and other debt owed to foreign non-affiliates
    Report the interest paid or accrued on debt liabilities to foreign non-affiliates during the quarter, including trade payables, loans, overdrafts and mortgages. Exclude interest paid or accrued on bonds and other debt securities. Dividends paid to foreign portfolio shareholders must also be excluded.

BP-21S: International Transactions in Commercial Services (annual)

Cover Page

  • Period covered end
    Please report the date month and the year of the 12-month period end to which this report relates. If this is other than December of the calendar year shown on the form, please supply data for the nearest fiscal year.
  • Coverage
    Please report all external service transactions including those financed by government in Canada (for example, by the Canadian International Development Agency) or by other sources in Canada. See page 4 of this questionnaire for a detailed description of the types of services covered on pages 2 and 3. Please use the geographical coding list to identify the country.

Page 2 and 3

International Revenues and Expenses

  • Schedule A - Exports of commercial services
    Please report the value of services sold to customers abroad (revenues earned) for a 12 month period. Report the revenues net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report receipts from more than four countries.
  • Schedule B - Imports of commercial services
    Please report the value of services purchased from suppliers abroad (expenses) for a 12 month period. Report the expenses paid or payable to non-residents for services net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report expenses with more than four countries.
  • Country Code: Please refer to the enclosed coding list.
  • Related parties include foreign parent companies, foreign direct investors, subsidiaries, branches and other associates, including foreign companies, which are controlled by substantially, the same shareholders or group of shareholders.

BP-21SQ: International Transactions in Commercial Services (quarterly)

Calendar Quarter ending
Please report for the 3-month period ending with the month indicated.

Coverage
Please report all external service transactions including those financed by government in Canada (for example, by the Canadian International Development Agency) or by other sources in Canada. See the guide on this questionnaire for a detailed description of the types of services covered. Please use the geographical coding list to identify the country.

Total Revenues Earned
Please report the value of services sold to customers abroad (revenues earned) for the 3 month period. Report the revenues net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report receipts from many countries.

Total Expenses Incurred
Please report the value of services purchased from suppliers abroad (expenses) for the 3 month period. Report the expenses net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report payments to many countries.

Definitions of Services Categories

Royalties: covers charges related to exclusive resource rights, rights to produce and sell commodities with one or more unique features, the use of an original literary, artistic, dramatic, or musical work and of any distinctive commercial mark secured by legal registration.

Franchises and Similar Rights: covers contractual privileges, granted by an individual or corporation to another, permitting the sale of a product, use of a trade name or provision of a service within a specified territory and/or in a specified manner.

Compute Services: covers advisory services, use of computer facilities, purchase and development of software, systems design, installation, testing, debugging and ongoing maintenance, documentation charges and training.

Management and Administrative Services: covers charges for managerial and administrative services rendered by an individual or corporation.

Research and Development: covers charges related to systematic investigations by means of experiment or analysis to achieve a scientific or commercial advance for/or through the creation of new or significantly improved products or processes.

Consulting and Professional Services: covers consulting and other professional services in such areas as engineering, architecture, law, accounting, marketing, planning, taxation, finance, drilling, and development of natural and human resources.

Insurance Premiums and Claims (Settled): covers (a) insurance and/or re-insurance premium income received directly by the respondent from non-resident individuals and/or corporations, and premiums paid directly to non-resident insurers for all types of risks, (b) claims paid to the respondent by non-resident insurers and claims paid by the respondent to non- resident individuals and/or corporations, pursuant to any insurance contract entered into directly between the parties concerned.

Commissions: covers financing commissions, commissions earned by wholesale merchants, agents, brokers and manufacturer's sales branches and other types of commercial commissions. Fees and commissions on stock issues, new or outstanding, are to be excluded.

Advertising and Sales Promotion: covers advertising in newspapers, journals, radio, television and other media, participation in trade fairs and cost of sales promotions.

Equipment Rentals: covers rentals of machinery, drilling rigs and supply vessels, tools, vehicles, aircraft, computers and similar equipment. Excludes financial leases.

BP-22: Investment in Canada by Non-Canadian Corporations (annual)

BP-22A: Investment in Canada by Non-Canadian Corporations (quarterly)

Cover Page

Indicate the principal type of activity of the company by writing the corresponding number in the box provided. Specify the period end to which this report relates. Indicate the date of incorporation of the company.

Transactions With Non-Residents Affecting Investment in Canada by Non-Canadian Corporations

Section 1

Increase in investment

  1. Increase through provision of cash, etc. relates to increases only in investment from the foreign head office. Decreases should not be shown in brackets but should be reported in item 5. Please specify the country code.
  2. Profits recorded in head office control account relates only to the portion of the current year's profit that has not been remitted to the foreign head office. The portion of the profit that has been remitted is to be shown in item 27. Please indicate the appropriate country code in both cases. Losses recorded in the head office control account should be shown as a bracketed number in item 6.
  3. Borrowings from other non-residents should be split between foreign banks and other foreign borrowing. The outstanding balance of the loans should not be shown but rather the total increases during the year. Total decreases should be reported in item 7 and not netted against the increases.
  4. Other increases in investments should be described in order to reduce further queries.

Section 2

Decrease in investment

  1. Reduction of investment by head office relates only to decreases only in investment. Increases in investments should be shown in item 1. Please specify the country code.
  2. Losses charged to the head office control account relates only to the current year's losses only. Profits recorded in the head office control account should be reported in item 2.
  3. Repayment of borrowings from other non-residents should be split between foreign banks and other borrowing. The outstanding balance of the loans should not be shown but rather the total decreases. Total increases should be reported in item 3 and not netted against the decreases
  4. Other decreases in investment should be described in order to reduce further queries.

Section 3

Balance Sheet of Canadian Branch or Division

  • 9. to 22.
    Report the values from the financial statements of the Canadian branch or division for the current and the prior period ends in thousands of Canadian dollars. Ensure that the country code is reported in items 10(ii), 19, 20, and 21.

Section 4

Selected Income Account Transactions with Non-Residents

  • 23. to 27.
    Report the net amount and the tax withheld. Applicable country codes should be reported. The current year's profits in item 27 should include only those remitted to head office. The current year's profits reported in the head office control account should be reported in section 1 line 2.

Section 5

Investment in Limited Partnerships and Joint Ventures in Canada

This section is to be completed by companies engaged in the mining, and petroleum and natural gas industries in Canada.

  1. Report the amounts invested by non-resident limited partners in limited partnerships in which the reporting entity is the general partner. This question is intended to cover capital to be invested in Canada through limited partnerships by residents of other countries such as individuals, partnerships, corporations, estates, investment funds, pension funds, etc. Outflows of capital, representing a disinvestment or a return of capital, to non-residents should also be reported. A net outflow from Canada should be reported in brackets.
  2. Report the amounts invested by non-residents in joint ventures in which the reporting entity is the operator. These joint venture investments in mining, petroleum, etc. in Canada could be by such non-resident entities as corporations, individuals, estates and trusts, and investment funds. Outflows of capital, representing a disinvestment or a return of capital, to joint venture partners in other countries should also be included. A net outflow from Canada should be reported in brackets.
  3. This item covers remittances to non-residents from investments in joint ventures and limited partnerships in which the reporting entity is respectively, the operator or general partner. These remittances represent production and revenue payments to non-residents of Canada or the return on their investments in joint ventures and limited partnership.

BP-FIC: Foreign Investment in Canada

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Section A - Foreign ownership in the Canadian reporting enterprise
This section asks for information on the ownership in the Canadian reporting enterprise by both foreign direct and other foreign investors. Foreign direct investors are defined as foreign corporations or individuals who hold 10% or more of the Canadian reporting enterprise's voting shares or who have a significant influence in the decisions affecting its operations. Other foreign investors (often referred to as portfolio investors) are considered to be passive investors and hold less than 10% of the voting equity.

For foreign direct investors, list the name of each investor (e.g. parent company name), their country of residence and the percentage of common and preferred shares held. For other foreign investors, only the total percentage of shares held in each country is required. Note that it may necessary to obtain the country of ownership information for other foreign investors from your transfer agent.

  • Example
    If there are 400 common shares outstanding which are all held by the parent company in GBR, the entry under section A1-A3 (foreign direct investors) would be the name of the parent company, country code GBR and percentage of common shares held 100%.

Section B – Equity

This section ask for information on the total shareholders' equity amounts for the Canadian reporting enterprise. The data should be reported on a consolidated basis i.e. fully condolidate the earnings of the reporting entity, its Canadian subsidiaries and affiliates.

B1.Share capital
Report the total amount of common and preferred share capital

B2.Unit holders' capital
If applicable, include owners' investments in trusts, funds or partnerships

B3. Contributed surplus
Include the portion of paid-in capital arising from:

  • Premiums received on the issue of par value shares
  • The portion of no par value shares issued that have not been classified as part of share capital
  • Proceeds of sale of donated shares
  • Profit on forfeited shares
  • Redemption or conversion of shares at an amount different from that set up as share capital
  • Donations of capital

B4. Accumulated other comprehensive income
This item covers changes to the company's net assets that result from transactions, events and circumstances from sources other than the company shareholders. It includes items that would not normally be included in net income such as:

  • unrealized gains (losses) on derivatives designated as cash flow hedges
  • hedges of unrealized foreign currency gains (losses)
  • available-for-sale financial assets revalued to fair value.

B5. Retained earnings statement

Report the statement of retained earnings for the fiscal year on a world consolidation basis.

Report the net income (loss) after taxes.

Report the opening balance, any changes that may have affected the account during the reporting period, and the closing balance.

Pages 3, 4 and 5

Section C – Liabilities to Non-Residents

This section applies to the liabilities of the Canadian reporting enterprise to non-residents and is divided into three sections: C1 for bonds; C2 for bank loans; and C3 for other long-term liabilities.
The long-term liabilities in section C should be completed on a Canadian consolidation basis, including the long-term liabilities of the reporting entity and its fully consolidated Canadian subsidiaries, and on an instrument by instrument basis. For each instrument reported, identify the country where it is held and whether it is held by Canadian, foreign direct or other foreign investors.

C1. Bonds
This item should include bonds, debentures, funded debt, notes payable and similar types of long-term debt issued by the Canadian reporting entity where each issue has an issue date, maturity date, and a fixed or fluctuating interest rate. Please report the CUSIP/ISIN identification of the debt security if available.

C2. Bank Loans
Foreign bank loans are usually from a single banking institution in a foreign country. In such cases, the distribution of the bank loan would be assigned 100% to one foreign country. For syndicated bank loans, please report all of the countries involved in the syndicate and not just the country of the lead bank. This information should be available from the loan documents.

C3. Other long-term liabilities
This item should include long-term inter-company debt, long-term loans from non-related companies, mortgage loans from foreign non-banks; financial leases (exclude operational leases) and any other loans from foreign investors.

Section C – General instructions

CUSIP/ISIN Numbers
CUSIP stands for Committee on Uniform Securities Identification Procedures. The 9-digit alphanumeric CUSIP number uniquely identifies most securities, including stocks of all registered U.S. and Canadian companies, and U.S. and Canadian government and municipal bonds. CUSIPs are assigned to securities to facilitate clearing and settlement procedures.

The ISIN standard is a 12-digit alphanumeric code that is used worldwide to identify specific securities such as bonds, stocks (common and preferred), futures, warrant, rights, trusts, commercial paper and options. ISINs are assigned to securities to facilitate clearing and settlement procedures. In Canada and the United States, ISINs are extended versions of 9-character CUSIP numbers.

Issue and Maturity Dates
Report the original issue (delivery) and maturity dates for each bond listed in the YYYY-MM-DD format.

Interest Rate
Report the interest rate of the issue in the following manner:
13% as 13.00
12 3/8% as 12.375
11 1/4% as 11.25

If it is a fluctuating interest rate, report the interest rate in the following manner:

LIBOR + ½% as LIBOR + 0.5 (1/2)
Prime + 1 ¼% as Prime + 1.25(1 1/4)
3/8% over Bank as Bank rate + 0.375 (3/8)

Currency of Issue
Report the currency of issue of the debt using the country code list on page 7 of the questionnaire. Even if the currency of issue has been swapped into another currency, continue to report the original currency of issue.

Total amount outstanding
Report the amounts outstanding in thousands of Canadian dollars at the current year-end and at par value. The amounts should be reported net of serial retirements and /or sinking funds.

Ensure that this item is reported correctly as differences in the amounts outstanding between two periods (excluding exchange rate fluctuations) will be used to verify and to compile draw downs and retirements of the issue. Include debt due within one year that may have been reclassified from long-term debt to short-term accounts.

Geographical ownership distribution
Report the amounts of the debt instrument (bonds, bank loans, other long-term liabilities) held by investors in Canada and investors in other countries. For foreign investors, identify whether it is held by direct or other investors. Foreign direct investors are defined as being corporations or individuals who hold 10% or greater of the voting shares or corporations or individuals who have significant influence in the decisions affecting the operations of the company. Other foreign investors are considered to be portfolio investors; they usually exert no influence on the management decisions of the company.

The information on the geographical ownership of the debt is critical for the balance of payments. Use the country-coding list to identify the country for amounts held by investors in foreign countries. It may be necessary to obtain the country of ownership information from the trustee of the debt issue.

BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Part 1. Canadian subsidiaries fully consolidated in the Balance of Payments questionnaire, BP-FIC (Foreign investment in Canada)

Please indicate those subsidiary companies, which have been fully, consolidated in the Balance of Payments questionnaire BP-FIC 'Foreign Investment in Canada'. Specify the enterprise level, the name of the subsidiary and the percentage of common and preferred stock held.

Part 2. Canadian Subsidiaries and Associates not fully consolidated in the Balance of Payments questionnaire, PB-FIC (Foreign investment in Canada)

Please indicate the enterprise level, the name of the subsidiary or affiliate, the percentage of common and/or preferred stock held, and the total value of the investment held by the reporting entity for those Canadian companies which are not fully consolidated in other Balance of Payments questionnaire BP-FIC 'Foreign Investment in Canada'. The value of the equity should be the carrying value as reflected in the books of the reporting company and the value of other securities and advances should apply to long-term investments only.

BP-CIA: Capital Invested Abroad by Canadian Enterprises

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

This page asks for the list of foreign affiliates to be reported on the BP-CIA survey. Note that the questionnaire has been designed to accommodate the majority of respondents, most of whom have five or fewer foreign affiliates. If you have more than five foreign affiliates, please make copy of this questionnaire for each additional foreign affiliate to be reported, or contact us to request additional copies of the questionnaire.

Page 3

Section A – Identity of foreign affiliate

Foreign affiliate name
Please list the full name of the foreign affiliate. Use the same name on all subsequent reports filed for this affiliate.

Country of location
Indicate the country where the foreign affiliate's primary investment is located using the country code list on page 14 of the questionnaire.

Primary industry
Indicate the primary industry in which the foreign affiliate operates using the industry code list on page 15 of the questionnaire. If the exact industry in which the affiliate operates is not listed, use the industry code that is closest to the industry in question.

Section B – Ownership in this foreign affiliate
For this item indicate the percentage of common and preferred shares of the foreign affiliate held by the Canadian reporting enterprise and its consolidated Canadian affiliates at the end of the reporting period.

Section C- Equity and Income Statement Items (as per the financial statements of the foreign affiliate)
This section requests selected information as recorded on the financial statements of the foreign affiliate. For each item, indicate the total value show in the financial statement of the foreign affiliate and not just the portion that is attributable to the Canadian reporting entity.

If the foreign affiliate values are denominated in a foreign currency, convert the values to Canadian dollars for reporting purposes. Indicate in question C1 the currency from which the values have been converted using the country code list on page 14 of the questionnaire.

When converting balance sheet items such as share capital or retained earnings, use the reporting period closing exchange rate to convert. For other items such as income (loss) and dividends, use the average rate or daily transaction rate for the period in question.

Total share capital (common and preferred shares)

Report the total for each item and not only the portion held by the Canadian reporting entity and its subsidiaries.

Contributed surplus
This includes the portion of paid-in capital arising from:

  • Premiums received on the issue of par value shares
  • The portion of no par value shares issued that have not been classified as part of share capital
  • Proceeds of sale of donated shares
  • Profit on forfeited shares
  • Redemption or conversion of shares at an amount different from that set up as share capital
  • Donations of capital

Accumulated other comprehensive income

This item covers changes to the foreign affiliate's net assets that result from transactions, events and circumstances from sources other than the shareholders. It includes items that would not normally be included in net income such as:

  • unrealized gains (losses) on derivatives designated as cash flow hedges
  • hedges of unrealized foreign currency gains(losses)
  • Available-for-sale financial assets revalued to fair value.

Retained earnings closing balance
Report the retained earnings closing balance for the fiscal year.

The amount reported should be the total appearing in the balance sheet of the foreign affiliate converted (if applicable) into Canadian dollars at the closing exchange rate for the period in question.

Net income
Report the net income after taxes. Extraordinary gains and losses should be excluded. A net loss should be reported in brackets. The amount reported should be the total net income (loss) appearing in the income statement of the foreign affiliate converted into Canadian dollars at the average exchange rate for the period in question.

Dividends declared
Report the total dividends declared by the foreign affiliate during the reporting period.

Section D – Inter-company debt balances

Inter-company debt
This section covers all trade and non-trade debt such as loans, advances, overdrafts, mortgages, bonds and all other forms of indebtedness between the Canadian reporting entity and its foreign affiliate.

Interest accrued
This section covers all interest receipts and payments on trade and non-trade debt such as loans, advances, overdrafts, mortgages, bonds and all other forms of indebtedness between the Canadian reporting entity and its foreign affiliate.

Section E – Carrying value of long-term investment
This represents the total value of the investment in the foreign affiliate as shown in the financial statements of the Canadian reporting entity.

Section F – Majority-owned foreign affiliate statistics (including foreign branches)
This section requests selected information for foreign affiliates that are majority-owned; that is more than 50% of the voting securities are owned or controlled by the Canadian reporting entity.

Total number of employees
Indicate the total number of full-time employees on the payroll at this foreign affiliate at the end of the fiscal year. If a precise number is not available, please provide your best estimate.

Total sales or gross operating revenue
Report sales of goods and services (net of returns and allowances, sales and excise taxes) or gross operating revenue as recorded on the income statement of the foreign affiliate.

Exclude investment income and realized/unrealized capital gains and losses.

Special notes:

  • Banks
    Gross operating revenue includes Gross Interest Receipts plus other operating revenue such as fees, commissions and other items of a similar nature as recorded on the Income Statement of the foreign entities.
    Exclude investment income, unrealized capital gains and losses.
  • Insurance Companies
    Sales of services include premium income, annuity considerations and income from other items of a similar nature as recorded on the Income Statement of the foreign entities.
    Exclude investment income, unrealized capital gains and losses.
  • Holding Companies
    Total Income as recorded on the Income Statement of the foreign entities. To be considered a holding company, a company's equity in the net income of affiliates that it holds must constitute a majority of its total income and "in general" it must have a sizeable portion (usually at least 50%) of its total assets invested in the affiliates that it holds.

Total assets
Report the asset total contained on the financial statements of the foreign entities. The amount should reflect the total assets contained on the balance sheet even though the foreign entity may not be wholly owned by the reporting entity.

Total liabilities (excluding shareholders' equity)
Report the liability total contained on the financial statements of the foreign entities excluding shareholder equity. The amount should reflect the total of the liabilities contained on the balance sheet even though the foreign entity may not be wholly owned by the reporting entity.

Distribution of sales
The sales value reported in question F2 should be distributed on a percentage basis between the foreign affiliate's domestic market, the Canadian market and other markets.

If no exact breakdown is available, provide your best estimates.

  • Sales – domestic market
    Report the percentage of the total sales reported in question F2 that were made to foreign affiliate's resident country.
  • Exports – Canadian market
    Report the percentage of the foreign affiliate's total sales that were to the Canadian market. Include sales to both the Canadian reporting entity and its related companies as well to unrelated companies in Canada.
  • Exports – markets other than Canada
    Report the percentage of the total sales to countries other than Canada and the foreign affiliate's resident country.

Section G – Foreign branch net asset value and income items

Net assets
Report the total value of the foreign branch's assets outside Canada less the total value of liabilities to residents of foreign countries, other than Canada.

Net income (loss)
Report the net income after taxes. Extraordinary gains and losses should be excluded. A net loss should be reported in brackets. The amount reported should be the total net income (loss) appearing in the income statement of the foreign affiliate converted into Canadian dollars at the average exchange rate for the period in question.

Appendix A – Definitions

Reporting Entity
The Canadian parent should provide a consolidated report including itself and all of its Canadian subsidiaries. If the reporting entity is surveyed with a BP-STRUC (Structure of Canadian companies in the reporting enterprise) questionnaire, please use it to explain the accounting method used to consolidate subsidiaries and associates.

Foreign Parent Corporations/Controlling Shareholders
These are shareholders which are capable of exercising control of the reporting entity through ownership of securities or by other means. Include foreign related (sister) companies which are controlled by substantially the same shareholders or group of shareholders.

Sister/Related Companies
These are companies which have the same parent as the reporting entity but in which the reporting entity holds no direct investment interest (equity less than 10%). One parent company can have one or many affiliates, all of which are sister companies to each other.

Foreign Affiliates (Subsidiaries, Associates and Branches)
These are companies in which the reporting entity (directly or indirectly through other subsidiaries) has ownership interest of at least 10% of the total shares. A subsidiary is a company in which the reporting entity owns a majority (more than 50%) of the voting shares. An associate is a company in which the reporting entity owns between 10% and 50% of the voting rights. A branch is not a separate legal entity and would include operations such as a division, mine or construction project, maintaining its own accounting records.

Direct Investors
These are shareholders (residents of Canada and non-residents) that own 10% or more of the company's equity. These principal investors in the company could be individuals or public and private enterprises who possess significant enough investment in the company to influence the management of the company. In the majority of cases, direct investors would be parent corporations or controlling shareholders of the company.

Foreign Direct Investment
Foreign direct investment represents investment by foreign investors, who own 10% or more of the company's equity or sufficient investment in the company to play a role in its management. These investors, referred to as foreign direct investors, would be investors from other countries such as corporations, unincorporated entities and individuals and would be recognized as foreign parent corporations and/or foreign controlling shareholders.

Portfolio/Non-Affiliated Investors
These may be shareholders or holders of debt of the company, but unlike direct investors these are passive investors that do not have a voice in the management of the enterprise. The investors and the enterprise are not affiliated nor controlled by substantially the same shareholders or group of shareholders. On the BP-FIC questionnaire entries for these investors would fall under other foreign investors and on the BP-QT under foreign non-affiliates.

Foreign Portfolio Investment
Foreign portfolio investment represents investment by foreign investors, individuals and corporations, who are passive investors in the company. The investment in equity or debt of the company does not provide the non-resident investors with the ability to influence the management of the company, i.e. not foreign direct investors. These investors are normally identified as foreign portfolio investors. A foreign portfolio investor could be a holder of the common or preferred shares of the company. Foreign portfolio investors may also be providers of loans or debt capital to the company, such as foreign banks, pension funds, mutual funds, financial institutions, etc.

Long-Term Investment
Include as long-term investment all items intended or likely to remain outstanding for more than one year from the date incurred. If both increases and decreases in claims receipt and payment transactions with a particular country occurred during the year, please report both amounts rather than a net amount.

Appendix B - Country code list

Use the codes provided below to report the countries where shares or debt is owned and the currency of issue for liabilities:

Note: For Euro currency please code "EUR"

Appendix B – Country code list
Table summary
This table displays the results of table 1. The information is grouped by code (appearing as row headers), country (appearing as column headers).
Code Country
AFG Afghanistan
ALB Albania
DZA Algeria
AND Andorra
AGO Angola
AIA Anguilla
ATG Antigua and Barbuda
ARG Argentina
ARM Armenia
ABW Aruba
AUS Australia
AUT Austria
AZE Azerbaijan
BHS Bahamas
BHR Bahrain
BGD Bangladesh
BRB Barbados
BLR Belarus
BEL Belgium
BLZ Belize
BEN Benin
BMU Bermuda
BTN Bhutan
BOL Bolivia
BIH Bosnia and Herzegovina
BWA Botswana
BRA Brazil
IOT British Indian Ocean Territory
BRN Brunei Darussalam
BGR Bulgaria
BFA Burkina Faso
MMR Burma (Myanmar)
BDI Burundi
KHM Cambodia
CMR Cameroon
CAN Canada
CPV Cape Verde
CYM Cayman Islands
CAF Central African Republic
TCD Chad
CHL Chile
CHN China
COL Colombia
COM Comoros
COG Congo, Republic of the
COD Congo, The Democratic Republic of the
CRI Costa Rica
CIV Côte d'Ivoire
HRV Croatia
CUB Cuba
CYP Cyprus
CZE Czech Republic
DNK Denmark
DJI Djibouti
DMA Dominica
DOM Dominican Republic
ECU Ecuador
EGY Egypt
SLV El Salvador
GNQ Equatorial Guinea
ERI Eritrea
EST Estonia
ETH Ethiopia
FLK Falkland Islands (Malvinas)
FRO Faroe Islands
FJI Fiji
FIN Finland
FRA France
GUF French Guiana
PYF French Polynesia
GAB Gabon
GMB Gambia
GEO Georgia
DEU Germany
GHA Ghana
GIB Gibraltar
GRC Greece
GRL Greenland
GRD Grenada
GLP Guadeloupe
GTM Guatemala
GGY Guernsey
GIN Guinea
GNB Guinea-Bissau
GUY Guyana
HTI Haiti
VAT Holy See (Vatican City State)
HND Honduras
HKG Hong Kong Special Administrative Region
HUN Hungary
ISL Iceland
IND India
IDN Indonesia
IRN Iran
IRQ Iraq
IRL Ireland, Republic of
IMN Isle of Man
ISR Israel
ITA Italy
JAM Jamaica
JPN Japan
JEY Jersey
JOR Jordan
KAZ Kazakhstan
KEN Kenya
KIR Kiribati
PRK Korea, North
KOR Korea, South
XKO Kosovo
KWT Kuwait
KGZ Kyrgyzstan
LAO Laos
LVA Latvia
LBN Lebanon
LSO Lesotho
LBR Liberia
LBY Libya
LIE Liechtenstein
LTU Lithuania
LUX Luxembourg
MAC Macao Special Administrative Region
MKD Macedonia, Republic of
MDG Madagascar
MWI Malawi
MYS Malaysia
MDV Maldives
MLI Mali
MLT Malta
MHL Marshall Islands
MRT Mauritania
MUS Mauritius
MYT Mayotte
MEX Mexico
MDA Moldova
MCO Monaco
MNG Mongolia
MNE Montenegro
MAR Morocco
MOZ Mozambique
NAM Namibia
NPL Nepal
NLD Netherlands
NCL New Caledonia
NZL New Zealand
NIC Nicaragua
NER Niger
NGA Nigeria
NOR Norway
OMN Oman
PAK Pakistan
PAN Panama
PNG Papua New Guinea
PRY Paraguay
PER Peru
PHL Philippines
POL Poland
PRT Portugal
PRI Puerto Rico
QAT Qatar
ROU Romania
RUS Russian Federation
RWA Rwanda
LCA Saint Lucia
SPM Saint Pierre and Miquelon
WSM Samoa
SAU Saudi Arabia
SEN Senegal
SRB Serbia
SYC Seychelles
SLE Sierra Leone
SGP Singapore
SVK Slovakia
SVN Slovenia
SOM Somalia
ZAF South Africa, Republic of
ESP Spain
LKA Sri Lanka
SDN Sudan
SUR Suriname
SWZ Swaziland
SWE Sweden
CHE Switzerland
SYR Syria
TWN Taiwan
TJK Tajikistan
TZA Tanzania
THA Thailand
TLS Timor-Leste
TGO Togo
TTO Trinidad and Tobago
TUN Tunisia
TUR Turkey
TKM Turkmenistan
UGA Uganda
UKR Ukraine
ARE United Arab Emirates
GBR United Kingdom
USA United States
URY Uruguay
UZB Uzbekistan
VEN Venezuela
VNM Viet Nam
VGB Virgin Islands, British
VIR Virgin Islands, United States
ESH Western Sahara
YEM Yemen
ZMB Zambia
ZWE Zimbabwe

Definition of commercial services

Commercial services cover several services such as management, telecommunications, financial services, insurance, ommissions on trade, computer services, research and development, professional services, training, health services, audiovisual and cultural services. Payments and receipts for the authorised use of propriety rights such as patents, copyrights and industrial process and designs are also covered by the definition of commercial services.

Costs or revenues for transportation services (such as freight), travel expenses and fares, goods imported or exported, interest, or profits and losses should not be reported on this survey. Salaries paid to non-Canadian employees for whom you complete a T4 slip (Statement of remuneration paid) should not be reported on this survey.

For more details, please consult the "Definitions and reference numbers" section, on pages 6 and 7 of the BP-21S questionnaire on International Transactions in Commercial Services.

The Canadian reporting entity

The Canadian reporting entity, as a statistical unit, is defined as the organisational unit of a business that directs and controls the allocation of resources relating to its domestic operations, and for which consolidated financial and balance sheet accounts are maintained from which international transactions, an international investment position and a consolidated financial position for the unit can be derived.
The Canadian reporting entity should provide a fully consolidated report including itself and all of its Canadian subsidiaries and associates.

Definitions of "Foreign related parties" and "Other foreign parties"

In this survey you are asked to report your transborder trade with foreign related parties and your transborder trade with other foreign (arm's length) parties.

Foreign related parties (or related entities) are entities in which investors have the ability to exercise significant influence by virtue of their investment. Foreign related parties include foreign parent companies, branches, subsidiaries and other related parties in which the parent owns at least 10% of the voting rights or is substantially controlled by the same shareholders (please refer to C.I.C.A. accounting standards).
A related entity is either the foreign parent, a foreign affiliate in which your enterprise owns or controlled at least 10% of the voting rights, or a foreign affiliate owned or controlled by your foreign parent but in which the Canadian reporting entity holds no interest or less than 10%.
Other foreign parties are all other foreign entities that can not be defined as related parties.

Service transactions to include or to exclude depending of the entities involved

Please include commercial service transactions conducted between the Canadian reporting entity (surveyed by this questionnaire) and all foreign parties, related or not.

Do not include transactions conducted between one of your foreign related parties and another foreign entity. For example, if your foreign affiliated entity purchases a service from an unrelated entity from another country, that transaction should not be included. Do not include transactions conducted between one of your foreign related parties and a Canadian unrelated party.

Transactions between your Canadian entity and another Canadian entity owned by foreign interests are to be excluded as well. However, you should report transactions when your entity purchases (or sells) commercial services from (to) your foreign parent or from (to) a foreign affiliated or associated entity.

Why your enterprise has been selected to receive this survey

Your enterprise has been selected to receive this survey because you have reported international trade in services in the past.
Your enterprise could also have been selected randomly to represent other enterprises from the same economic sector as yours.

This survey is not intended solely for enterprises from the service sector. Enterprises producing mainly goods could also have international transactions in commercial services. For example, they could pay royalties for the use of a technology.

How to report transactions

Report all the commercial service transactions by category of services (see the "Definitions and reference numbers" section on pages 6 and 7 of the questionnaire for more details), by partner country, and by affiliation between the parties involved.

Amounts reported should be rounded in thousands of Canadian dollars. For example, an amount of C$ 5,234,568.00 should be reported as "5,235" on the questionnaire.  Amounts below C$ 500.00 are rounded to "0" and should, therefore, be omitted.

Allocate transactions to countries by using the country codes from the "yellow sheet" included with the questionnaire. If a country is not included on the list, write the name of the country instead.

Please use separate page(s) if you have to report more than four countries.

When actual amounts are not available, please estimate your service expenses and revenues. Specify, in the "Comments" section on page 8, that amounts are estimated.

If you are not sure if a transaction has to be reported or not in this survey, you could report the amount at line 32 and provide a description in the "Comments" section on page 8 .

If, after reading the definitions, your enterprise has no transaction of commercial services then report "0" at line 33 on both schedules A and B, sign the form and return it to Statistics Canada.

Example:

An enterprise is providing commercial services to three foreign clients:

  1. It charges C$50,000.00 to a first subsidiary unit located in the United States for computer system development services
  2. It charges C$100,000.00 to a second subsidiary unit located in the United States for computer system development services
  3. It charges C$60,000.00 to an unaffiliated company located in the United Kingdom for financial advisory services

The enterprise must report these transactions on page 2 (Schedule A), since it is exporting commercial services.

The country code "USA" is entered at the top of the first column, and the country code "GBR" is entered at the top of the second column.

The revenues from the clients located in United States will be reported on line 5 "Computer services". The two clients located in United States are affiliated, so both transactions are summed and "150" is reported in the left cell of the first column on line 5, under "to related entities".

The revenues from the client located in United Kingdom will be reported on line 4, "Financial services other than insurance". The client located in United Kingdom is not affiliated, so "60" is reported in the right cell of the second column on line 4, under "to other entities".

Commodity line totals for related and other transactions are reported in the last column to the right, transactions with related entities are summed up in the left cell and transactions with other entities are summed in the right cell. Country total for related and other transactions are reported on line 33. Finally, total revenues on exports for related and other transactions are reported in the two cells at the bottom right of the table (last column to the right, line 33).

Schedule A - Exports of commercial services

For your operations in Canada, please report the value of services sold to customers abroad (revenues earned) during the reporting period (or your nearest fiscal year)

Please report net of Withholding Tax, and in Thousands of $ Canadian

Schedule A - Exports of commercial services
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Services (see definitions on page 4) Includes transactions concluded over the internet Ref. No. Country Country Country Total revenues on exports
Please enter country code from yellow sheet. Eg: JPN for Japan
USA GBR  
to foreign related parties to other foreign parties to foreign related parties to other foreign parties to foreign related parties to other foreign parties to foreign related parties to foreign related parties
Cdn. $'000
Telecommunications and related services 1                
Construction services 2                
Insurance claims received from non-resident insurers 3                
Financial services other than insurance 4       60       60
Other computer services 5 150           150  
Other. Please specify in the Comments section below 32                
Total revenues 33 150     60     150 60

Notes

1. This guide is also valid for the questionnaire BP-17 (International Transactions between insurance brokers in Canada and their foreign affiliates, agents, and other companies or persons outside Canada)

Changes to the Consumer Price Index (CPI) beginning with the February 2013 CPI

On March 27, 2013, with the release of the Consumer Price Index (CPI) for February 2013, Statistics Canada has updated the basket of goods and services used in the calculation of the Index. This marked the first time in the Canadian CPI's history that weights were updated at a two-year interval.

The CPI tracks price movements for a representative 'basket' of goods and services Canadians purchase over time. The basket is updated periodically to ensure that the CPI remains representative of consumer spending patterns. The CPI is widely used as an indicator of the change in the general level of consumer prices, or the rate of inflation.

The new weighting pattern is based on consumer spending in 2011. It replaces the previous weights, which were based on consumer spending patterns in 2009.

One aspect of the CPI Enhancement Initiative, a five-year project to improve the quality of the CPI, is to take into account, as rapidly as possible, changes in consumer behaviours and therefore minimize the substitution effect. This is achieved by updating basket weights at more frequent two-year intervals, instead of the four-year interval which has been the most recent practice.

Moreover, the elapsed time between the basket weight reference year and the date at which the update is published has been shortened by three months. As a result, the CPI has more current weights sooner, improving their representative nature.

In addition, a revised weighting pattern for items in the basket is published. The revised weights, indicating the relative importance of the basket items, are primarily determined by Statistics Canada's Survey of Household Spending. This survey collects information on the buying habits of Canadian households.

In most other respects, changes to the CPI with this update are minimal. The current list of CPI products and product groups remains unchanged. The base year for which the CPI equals 100 remains 2002.

No changes have been made to CANSIM table numbers or series identifiers. To satisfy the needs of certain users, an All-items CPI with a base year of 1992 equaling 100 continues to be available.

For CANSIM table 326-0009, Average retail prices for gasoline and fuel oil, by urban centre, due to a lack of data availability, the average prices for Regular unleaded gasoline at full service filling stations, Premium unleaded gasoline at full service filling stations and Diesel fuel at full service filling stations are no longer published. There is no impact on the calculation of the Consumer Price Index as a result of this change. Historical information for these series will continue to be available.

Previously announced changes to the Purchase of Passenger Vehicles Index have been implemented to coincide with this update.

Appendix 1 illustrates the availability of data, by product, product group, and geography, in CANSIM and the CPI publication.

For more information, contact the Dissemination Unit (toll-free 1-866-230-2248; 613-951-9606; cpd-info-dpc@statcan.gc.ca), Consumer Prices Division.

Appendix 1 CPI classification by product and product group effective February 2013
Table summary
This table displays the results of Appendix 1 CPI classification by product and product group effective february 2013 canada and province, calculated using pub and cansim units of measure (appearing as column headers).
  Canada Province
Pub CANSIM Pub CANSIM
All-items CPI
Food
Food Purchased From Stores
Meat
Fresh or Frozen Meat (excluding Poultry) -
Fresh or Frozen Beef -
Fresh or Frozen Pork -
Other Fresh or Frozen Meat (excluding Poultry) - - -
Fresh or Frozen Poultry Meat -
Fresh or Frozen Chicken -
Other Fresh or Frozen Poultry Meat - - -
Processed Meat -
Ham and Bacon - -
Other Processed Meat - -
Fish, Seafood and Other Marine Products -
Fish -
Fresh or Frozen Fish (including portions and fish sticks) - -
Canned and Other Preserved Fish - -
Seafood and Other Marine Products - - -
Dairy Products and Eggs -
Dairy Products
Fresh Milk -
Butter -
Cheese -
Ice Cream and Related Products - -
Other Dairy Products - - -
Eggs -
Bakery and Cereal Products (excluding infant food)
Bakery Products -
Bread (including rolls and buns) - -
Biscuits - -
Other Bakery Products - -
Cereal Products (excluding infant food) -
Rice (including rice-based mixes) - -
Breakfast Cereal and Other Grain Products (excluding infant food) - -
Pasta Products - -
Flour and Flour Based Mixes - -
Fruit, Fruit Preparations and Nuts -
Fresh Fruit
Apples - -
Oranges - -
Bananas - -
Other Fresh Fruit - -
Preserved Fruit and Fruit Preparations -
Fruit Juices - -
Other Preserved Fruit and Fruit Preparations - -
Nuts - -
Vegetables and Vegetable Preparations -
Fresh Vegetables
Potatoes - -
Tomatoes - -
Lettuce - -
Other Fresh Vegetables - -
Preserved Vegetables and Vegetable Preparations -
Frozen and Dried Vegetables - -
Canned Vegetables and Other Vegetable Preparations - -
Other Food Products and Non-alcoholic Beverages -
Sugar & Confectionery -
Sugar and Syrup - - -
Confectionery - - -
Fats and Oils -
Margarine - - -
Other Edible Fats and Oils - - -
Coffee and Tea -
Coffee - - -
Tea - - -
Condiments, Spices and Vinegars - -
Other Food Preparations - -
Soup - - -
Infant and Baby Foods - - -
Pre-Cooked Frozen Food Preparations - - -
All Other Food Preparations - - -
Non-Alcoholic Beverages -
Food Purchased From  Restaurants
Food Purchased From Table-Service Restaurants - -
Food Purchased From Fast Food and Take-Out Restaurants - -
Food Purchased From Cafeterias and Other Restaurants - - -
Shelter
Rented Accommodation
Rent -
Tenants' Insurance Premiums - - -
Tenants' Maintenance  Repairs and Other Expenses - - -
Owned Accommodation
Mortgage Interest Cost - -
Homeowners' Replacement Cost
Property Taxes (including special charges) -
Homeowners' Home and Mortgage Insurance
Homeowners' Maintenance and Repairs
Other Owned Accommodation Expenses - - -
Water  Fuel and Electricity
Electricity
Water -
Natural Gas
Fuel Oil and Other Fuels
Household Operations, Furnishings and Equipment
Household Operations
Communications -
Telephone Services
Postal and Other Communication ServicesFootnote 1 - -
Internet Access Services and Subscriptions to Online Content Providers (excluding online newspapers and periodicals) (200212=100)Footnote 1
Telephone Equipment (201104=100) - - -
Child Care and Housekeeping Services -
Child Care Services - -
Housekeeping Services - -
Household Cleaning Products -
Detergents and Soaps (other than personal care) - - -
Other Household Cleaning Products - - -
Paper, Plastic and Foil Supplies -
Paper Supplies - - -
Plastic and Foil Supplies - - -
Other Household Goods and Services -
Pet Food and Supplies - -
Seeds, Plants and Cut Flowers - -
Other Horticultural Goods - -
Other Household Supplies - - -
Other Household Services - - -
Financial Services (200212=100) -
Household Furnishings and Equipment
Furniture and Household Textiles -
Furniture -
Upholstered Furniture - - -
Wooden Furniture - - -
Other Furniture - - -
Household Textiles -
Window Coverings - - -
Bedding and Other Household Textiles - - -
Area Rugs and Mats - - -
Household Equipment -
Household Appliances -
Cooking Appliances - - -
Refrigerators and Freezers - - -
Laundry and Dishwashing Appliances - - -
Other Household Appliances - - -
Non-electrical Kitchen Utensils, Tableware and Cookware -
Tools and Other Household Equipment - - -
Household Tools (including lawn, garden and snow removal equipment) - - -
Other Household Equipment - - -
Services Related to Household Furnishings and Equipment - -
Clothing and Footwear
Clothing -
Women's Clothing
Men's Clothing
Children's Clothing (Including Infants) -
Footwear
Women's Footwear (excluding athletic) - - -
Men's Footwear (excluding athletic) - - -
Children's Footwear (excluding athletic) - - -
Athletic Footwear - - -
Clothing Accessories, Watches and Jewellery -
Leather Clothing Accessories - - -
Other Clothing Accessories - - -
Watches - - -
Jewellery - - -
Other Accessories - - -
Clothing Material, Notions and Services -
Clothing Material and Notions - - -
Laundry Services - - -
Dry Cleaning Services - - -
Other Clothing Services - - -
Transportation
Private Transportation
Purchase, Leasing and Rental of Passenger Vehicles -
Purchase and Leasing of Passenger Vehicles
Purchase of Passenger Vehicles -
Leasing of Passenger Vehicles - - -
Rental of Passenger Vehicles - -
Operation of Passenger Vehicles -
Gasoline
Passenger Vehicle Parts, Maintenance and Repairs -
Passenger Vehicle Parts, Accessories and Supplies - - -
Passenger Vehicle Maintenance and Repair Services - - -
Other Passenger Vehicle Operating Expenses -
Passenger Vehicle Insurance Premiums
Passenger Vehicle Registration Fees -
Driver's Licences - -
Parking Fees - -
All Other Passenger Vehicle Operating Expenses - - -
Public Transportation
Local and Commuter Transportation -
City Bus and Subway Transportation -
Taxi and Other Local and Commuter Transportation Services -
Inter-City Transportation -
Air Transportation - -
Rail, highway bus and other inter-city transportation - -
Health and Personal Care
Health Care
Health Care Goods -
Medicinal and Pharmaceutical Products -
Prescribed Medicines -
Non-Prescribed Medicines -
Eye Care Goods - -
Other Health Care Goods - - -
Health Care Services -
Eye Care Services (200704=100) - -
Dental Care - -
Other Health Care Services - - -
Personal Care
Personal Care Supplies and Equipment -
Personal Soap - - -
Toiletry Items and Cosmetics - - -
Oral-Hygiene Products - - -
Other Personal Care Supplies and Equipment - - -
Personal Care Services -
Recreation, Education and Reading
Recreation
Recreational Equipment and Services (excluding recreational vehicles) -
Sporting and Athletic Equipment - - -
Toys, Games (excluding video games) and Hobby Supplies - - -
Digital Computing Equipment and Devices - - -
Computer Equipment, Software and Supplies (201104=100) - - -
Multipurpose Digital Devices (201104=100) - - -
Photographic Equipment and Supplies - - -
Other Recreational Equipment - - -
Recreational Services - - -
Purchase and Operation of Recreational Vehicles -
Purchase of Recreational Vehicles and Outboard Motors - - -
Operation of recreational vehicles - - -
Fuel, Parts and Accessories for Recreational Vehicles - - -
Insurance, Licences and Other Services For Recreational Vehicles - - -
Home Entertainment Equipment, Parts and Services -
Audio Equipment - - -
Video Equipment - - -
Rental of Video Discs, Tapes and Videogames - - -
Purchase of Recorded and Unrecorded Electronic Media - - -
Other Home Entertainment Equipment, Parts and Services - - -
Travel Services -
Traveller Accommodation -
Travel Tours - -
Other Cultural and Recreational Services -
Spectator Entertainment (excluding cablevision and satellite Services) - -
Cablevision and Satellite services (including pay per view television) -
Use of Recreational Facilities and Services - -
Education and Reading
Education -
Tuition Fees -
School Textbooks and Supplies - - -
Other Lessons, Courses and Education Services - - -
Reading Material and Other Printed Matter (excluding textbooks) -
Newspapers - -
Magazines and Periodicals - -
Books and Other Printed Matter (excluding textbooks) - - -
Alcoholic Beverages and Tobacco Products
Alcoholic Beverages
Alcoholic Beverages Served in  Licensed Establishments -
Beer Served in  Licensed Establishments - -
Wine Served in  Licensed Establishments - - -
Liquor Served in  Licensed Establishments - -
Alcoholic Beverages Purchased From Stores -
Beer Purchased From Stores -
Wine Purchased From Stores -
Liquor Purchased From Stores -
Tobacco Products and Smokers' Supplies
Cigarettes -
Other Tobacco Products and Smokers' Supplies - - -
Special aggregates
All-items CPI (1992=100)
Core Consumer Price Index (CPI) (Bank of Canada Definition) - -
All-items CPI Excluding Eight of the Most Volatile Components (Bank of Canada definition) - -
All-Items CPI Excluding Food
All-Items CPI Excluding Food and Energy
All-Items CPI Excluding Mortgage Interest Cost - - -
All-Items CPI Excluding Alcoholic Beverages, Tobacco Products and Smokers' Supplies -
All-Items CPI Excluding Alcoholic Beverages - -
All-Items CPI Excluding Tobacco Products and Smokers' Supplies - -
All-Items CPI Excluding Shelter - -
All-Items CPI Excluding Energy
All-items CPI Excluding Gasoline
All-items CPI Excluding Shelter, Insurance and Financial Services -
Private Transportation Excluding Gasoline - -
Food and Energy - -
Fresh Fruit and Vegetables - -
Energy
Housing (1986 Definition) - -
Shelter (1986 Definition) - -
Goods and Services - -
Goods -
Durable Goods -
Semi-Durable Goods -
Non-Durable Goods -
Non-Durable Goods Excluding Food Purchased From Stores - - -
Non-Durable Goods Excluding Food Purchased From Stores and Energy - - -
Goods Excluding Food Purchased From Stores - - -
Goods Excluding Food Purchased From Stores and Energy - - -
Services -
Services Excluding Shelter Services - - -
Series for cities Pub CANSIM
All-Items CPI
Shelter
Rented Accommodation
Owned Accommodation
Water, Fuel and Electricity
All-Items CPI (1992=100)

Note:

♦ = data available
- = data not available

Footnote 1

The order of two categories has been reversed in CANSIM beginning March 27, 2013. Their vector numbers have not changed. The categories are: Internet access services and subscriptions to online content providers (excluding online newspapers and periodicals (200212=100) and Postal and other communications services

Return to the first footnote 1 referrer

Reporting Guide for Balance of Payments Questionnaire BP-27

Canadian Life Insurance Companies

Transactions between Canadian incorporated insurance companies and their foreign affiliates, agencies and bank accounts and other companies or persons outside Canada

Purpose:

The data are required to prepare statements on Canada's Balance of International Payments and Investment Position.

The Balance of International Payments records transactions (flows) between Canada and the rest of the world. The International Investment Position reports on the various types of international claims and liabilities of Canadian residents. In respect of Canadian life insurance companies, the main international flows arise from transactions with foreign subsidiaries/ affiliates/branches and with other foreign companies, and from reinsurance transactions with non-residents.

This return is sent to individual insurance companies in Canada. If the company is a member of a group in Canada, companies may elect to file a single return for the entire Canadian insurance group. In such a case, a specific notation to this effect should be made on the first page of the return. It is important to exclude the insurance operations conducted through your company's foreign branches. However, transactions between  your company's Canadian operations and its foreign branches should be reported.

Information is for the year ended December 31. The data are to be reported on the basis of  foreign country and affiliation.

There are three principal parts to the return as follows:

Part 1:  Reinsurance Business

(A) Reinsurance ceded to unregistered non-resident insurers - Canadian Business

(B) Reinsurance ceded to unregistered non-resident insurers - Out of Canada Business

(C) Reinsurance assumed from unregistered non-resident insurers - Out of Canada Business

Part 2: Direct business transacted with non-residents - Out of Canada Business

Part 3: Other international transactions

Part 1 - Reinsurance Business

Canadian life companies are asked to report transactions with non-residents in respect of their reinsurance business with unregistered foreign companies. An unregistered foreign company is an insurance company, or reinsurance company, incorporated or registered outside of Canada but not registered to transact business in Canada.

Reinsurance transacted with foreign insurers registered in Canada (i.e. Canadian branches of foreign insurance companies) is considered to be between residents and is not to be reported on this return.

Include business transacted from Canada with your foreign branches/subsidiaries or with your foreign parents/affiliates. Companies that only operate through foreign branches/subsidiaries are not required to complete this part.

In column (01) report premiums as premiums written. With the exception of settlement annuities, all annuity and insurance (life and accident & sickness) premiums and related accounts are to be included. Settlement annuities are to be included in Part 3, Other International Transactions, "Other revenue and expenses...". Commissions should include any allowances for expenses and premium taxes.

Asset and liability accounts such as unearned premiums, actuarial liabilities, outstanding claims, other receivables and payables should be as at January 1 and December 31 of the survey year. Actuarial liabilities of assuming insurers as reported in columns 6 and 7 should include amounts for life insurance, annuity, and accident and sickness businesses.

Out of Canada insurance ceded in Part 1(B) would consist of two types: the retroceded portion of the Out of Canada Business assumed from non-residents (as reported in Part 1(C)); and part of the direct business transacted with non-residents as reported in Part 2. Again importantly, it would exclude any insurance business transacted through any of your foreign branches.

Part 2 - Direct Business Transacted with Non-Residents - Out of Canada Business

Canadian incorporated companies that transact out of Canada business directly with non-residents from the Canadian Head Office, or a Canadian branch or office located in Canada are required to complete Part 2. Exclude direct business written by your foreign branches.

In column (01) report premiums as premiums written. With the exception of settlement annuities, all annuity and insurance (life and accident & sickness) premiums and related accounts are to be included. Settlement annuities are to be included in Part 3, Other International Transactions, "Other revenue and expenses...". Commissions should include any allowances for expenses and premium taxes.

Asset and liability accounts such as unearned premiums, actuarial liabilities, outstanding claims, other receivables and payables should be as at January 1 and December 31 of the survey year.

Reporting Guide Balance of Payments Questionnaire BP-27

Part 3 - Other International Transactions

  • Capital transactions with either foreign subsidiaries and branches or with foreign parents/affiliates, which are covered in columns 1 to 4 respectively in Part 3, are intended to include the following  transactions:
  • capital contributions/withdrawals evidenced by the issuance or redemption of stock, bonds, other claims or transfers;
  • amounts related to the acquisition or disposal of interests abroad;
  • loans or advances including changes in intercompany balances;
  • dividends but not interest on debt instruments; interest should be reported  in this exhibit under "Other revenue and expenses...";
  • the reinvestment of dividends or of interest.

Investment in securities for all your company's activities (ie. including segregated funds) should be reported in columns 5 and 6 if the transactions are conducted directly through foreign based investment dealers. Do not report security transactions conducted through Canadian based investment dealers as they are surveyed separately. The amounts should be reported on a gross basis. Thus, both the purchases and the sales or redemptions should be reported.

Investment in securities on behalf of foreign subsidiaries/branches carried out through Canadian based investment dealers should be reported in columns 7 and 8.

Other revenue and expenses should be reported on an accrued basis and coded according to type as specified in the box at the bottom of the form. Include home office services done by your company for foreign subsidiaries/branches, or on your company's behalf by a foreign parent. Other revenue and expenses reported in this section should not include any premiums, claims or commissions, or expense allowances directly related to premiums on insurance, reinsurance or annuity businesses, as this information is captured in Parts 1 and 2. Settlement annuities however should be reported under "Other revenue and expenses..." in Part 3.

Contact:

Specific inquiries about this guide and related statistics or services should be directed to:

Statistics Canada
150 Tunney’s Pasture Driveway
Ottawa, Ontario, K1A 0T6
Telephone toll free: 1-800-565-1685
Fax: 1-888-883-7999
Email: bop.surveys@statcan.gc.ca

Canadian Property and Casualty Insurance Companies

Transactions between Canadian incorporated insurance companies and their foreign affiliates, agencies and bank accounts and other companies or persons outside Canada

Purpose:

The data are required to prepare statements on Canada's Balance of International Payments and Investment Position.

The Balance of International Payments records transactions (flows) between Canada and the rest of the world. The International Investment Position reports on the various types of international claims and liabilities of Canadian residents. In respect of Canadian property and casualty insurance companies, the main international flows arise from reinsurance transactions with non-residents, and from transactions with foreign subsidiaries/affiliates/branches and with other foreign companies.

This return is sent to individual insurance companies in Canada. If the company is a member of a group in Canada, companies may elect to file a single return for the entire Canadian insurance group. In such a case, a specific notation to this effect should be made on the first page of the return. It is important to exclude the insurance operations conducted through your company's foreign branches. However, transactions between  your company's Canadian operations and its foreign branches should be reported.

Information is for the year ended December 31. The data are to be reported on the basis of foreign country and affiliation.

There are three principal parts to the return as follows:

Part 1:  Reinsurance Business

(A) Reinsurance ceded to unregistered non-resident insurers - Canadian Business

(B) Reinsurance ceded to unregistered non-resident insurers - Out of Canada Business

(C) Reinsurance assumed from unregistered non-resident insurers - Out of Canada Business

Part 2: Direct business transacted with non-residents - Out of Canada Business

Part 3: Other international transactions

Part 1 - Reinsurance Business

Canadian property and casualty companies are asked to report transactions with non-residents in respect of their reinsurance business with unregistered foreign companies. An unregistered foreign company is an insurance company, or reinsurance company, incorporated or registered outside of Canada but not registered to transact business in Canada. Reinsurance transacted with foreign insurers registered in Canada (i.e. Canadian branches of foreign insurance companies) is considered to be between residents and is not to be reported on this return.

Include business transacted with foreign branches/subsidiaries or with foreign parents/affiliates. Companies that only operate through foreign branches/subsidiaries are not required to complete this part.

Asset and liability accounts such as unearned premiums, outstanding claims, other receivables and payables should be as at January 1 and December 31 of the survey year. Commissions should include any allowances for expenses and premium taxes.

Out of Canada insurance ceded in Part 1(B) would consist of two types: the retroceded portion of the Out of Canada Business assumed from non-residents (as reported in Part 1(C)); and part of the direct business transacted with non-residents as reported in Part 2. Again importantly, it would exclude any insurance business transacted through any of your foreign branches.

Part 2 - Direct business transacted with non-residents - Out of Canada Business

Canadian incorporated companies that transact out of Canada business directly with non-residents from the Canadian Head Office, or a Canadian branch or office located in Canada are required to complete Part 2. Exclude direct business written by your foreign branches.

Asset and liability accounts such as unearned premiums, outstanding claims, other receivables and payables should be as at January 1 and December 31 of the survey year. Commissions should include any allowances for expenses and premium taxes.

Part 3 - Other International Transactions

Capital transactions with either foreign subsidiaries and branches or with foreign parents/affiliates, which are covered in columns 1 to 4 respectively in Part 3, are intended to include the following  transactions:

  • capital contributions/withdrawals evidenced by the issuance or redemption of stock, bonds, other claims or transfers;
  • amounts related to the acquisition or disposal of interests abroad;
  • loans or advances including changes in intercompany balances;
  • dividends but not interest on debt instruments; interest should be reported  in this exhibit under "Other revenue and expenses...";
  • the reinvestment of dividends or of interest.

Investment in securities for all your company's activities should be reported in columns 5 and 6 if the transactions are conducted directly through foreign based investment dealers. Do not report security transactions conducted through Canadian based investment dealers as they are surveyed separately. The amounts should be reported on a gross basis. Thus, both the purchases and the sales or redemptions should be reported.

Investment in securities on behalf of foreign subsidiaries/branches carried out through Canadian based investment dealers should be reported in columns 7 and 8.

Other revenue and expenses should be reported on an accrued basis and coded according to type as specified in the box at the bottom of the form. Include home office services done by your company for foreign subsidiaries/branches, or on your company's behalf by a foreign parent. Other revenue and expenses reported in this section should not include any premiums, claims or commissions, or expense allowances directly related to premiums on insurance or reinsurance businesses, as this information is captured in Parts 1 and 2.

Contact:

Specific inquiries about this guide and related statistics or services should be directed to:

Statistics Canada,
150 Tunney’s Pasture Driveway
Ottawa, Ontario, K1A 0T6
Telephone toll free: 1-800-565-1685
Fax: 1-888-883-7999
Email: bop.surveys@statcan.gc.ca

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

Table of contents

General information
Guidelines
Introduction
Coverage
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales of goods manufactured
Purchases of raw materials and components to be used in manufacturing process
Details on business locations
Detailed information on energy and water costs or expenses
Unit of quantity conversion table
How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Logging Industries and why is it important?

The Annual Survey of Logging Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Logging Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

  • The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
  • Businesses and associations use the survey results to:
    • track their performance against industry averages;
    • evaluate expansion plans;
    • prepare business plans for investors;
    • adjust inflation-indexed contracts;
    • plan marketing strategies.

Why was I chosen to receive the Annual Survey of Logging Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-858-7921.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Logging Industries is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. This act stipulates that the completion of questionnaires issued under the act is mandatory. You can go to our website to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes. 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.

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 all manufacturing industries - there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut, as well as with the Québec Forest Industry Council, Environment Canada and Natural Resources Canada.

For establishments in non-ferrous metal (and aluminum) smelting and refining, clay building material and refractory manufacturing, cement manufacturing and lime manufacturing — there are Section 12 agreements with (1) the Newfoundland and Labrador Department of Natural Resources, (2) the New Brunswick Departments of Natural Resources and Energy, (3) the Ministère de l'énergie et des ressources naturelles du Québec, (4) the Ontario Ministry of Northern Development and Mines, (5) the Manitoba Department of Science, Technology, Energy and Mines and  Mineral Resources, (6) the British Columbia Ministry of Energy, and Mines and Petroleum Resources. (7) the British Columbia Ministry of Natural Gas Development.

For establishments in logging, sawmills, shingle and shake mills, hardwood veneer and plywood mills, softwood veneer and plywood mills, wood preservation, particle board and fibreboard mills, waferboard mills, mechanical pulp mills, chemical pulp mills, paper (except newsprint) mills, newsprint mills and paperboard mills — there is a Section 12 agreement with the Ontario Ministry of Natural Resources and forestry.

Authorized disclosure

Section 17 of the federal Statistics Act allows for the disclosure of a list of individual establishments, firms or businesses showing information including the establishments’ names and locations (province, territory and municipality) and North American Industrial Classification System (NAICS) codes. The disclosure of these lists may be authorized in order to aid analysts in the interpretation of data from the Annual Survey of Logging Industries.

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.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

  • The accounting records and financial statements (for profit centres) for your business unit;
  • Your production and cost reports (for cost centres);
  • Your employment and payroll records;
  • Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business’s locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

  • The value of sales;
  • The cost of materials and supplies purchased;
  • The cost of energy and water utility purchased;
  • The opening and closing inventories;
  • The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

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 1-800-858-7921 for further instructions.

Reporting period information

  • 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

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.

For Logging Industries and Manufacturing

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

  • Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
  • Revenue from stumpage sales;
  • Revenue from logging service fees or manufacturing and/or custom work (labour costs only as materials and products are owned by client);
  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
  • Amounts received from progress billings;
  • Revenue from repair work (labour costs only as materials and products are owned by client);
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

  • Transfers into inventory and consignment sales;
  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Shipping charges by common carrier or contract carriers;
  • Discounts and returns.
  1. Rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance and excluding the goods and services tax (GST).  Rental expenses should not be subtracted from rental revenues.

Include:

  • Revenue from rental or leasing of manufactured products made by your business unit; 
  • Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
  • Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

  • Finance charges from financing and sales leases;
  • Revenue from intellectual property (e.g., patents, trademarks, copyrights).
  1. Commissions

Include:

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

 

  1. Subsidies (including grants, donations and fundraising)

Include:

  • Non-repayable grants, contributions and subsidies from all levels of government;
  • Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
  1. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.  Royalties paid by your business unit should not be subtracted from royalty revenues.

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. Examples are: motion pictures, computer programs, etc;
  • Revenues from franchise fees;
  • Revenues from licensing agreements.
  1.  Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

  • Dividend income;
  • Dividends from Canadian sources;
  • Dividends from foreign sources;
  • Patronage dividends.

Exclude:

  • Dividend from capital investment from affiliates
  1. Interest

Interest expenses should not be subtracted from interest revenues.

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.
  1. Other revenue (please specify)

Include:

Amounts not included in questions 1 to 7 above such as:

  • Revenue from warranties;
  • Placement fees for displaying items on websites, store windows, catalogues;
  • Revenue from shipping and handling charges that are not included in the price of the merchandise;
  • Deposit service income, credit service income and card service income;
  • Lodging and boarding revenue in the logging industry;
  • Revenue from secondary activities (e.g. cafeterias and lunch counters;
  • Revenue from outside installation or construction work not related to your own products.
  1. Total Revenue

(sum of lines 1 to 8)

Expenses

  1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

  • Purchases of raw materials and components for manufacturing;
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Change in inventories
  1. Employment costs and expenses

  2. (a) 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) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

  • Indirect labour costs (e.g., food service staff, repair staff) Overtime payments;
  • Vacation pay;
  • Payments to casual labour; Directors’ pay;
  • Bonuses (including profit sharing);
  • Commissions paid to regular employees such as your manufacturer’s agents;
  • Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
  • Retroactive wage payments;
  • Stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA  rules); Any other allowance forming part of the employee’s earnings;
  • Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
  • Severance pay.

Exclude:

  • Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);
  • Amounts paid out to other business units for employment costs only;
  • Monies withdrawn by working owners and partners of unincorporated business units;
  • Director’s fees or distribution of profits to shareholders of incorporated business units;
  • Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses).

(b) Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

  • Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
  • Employer portion of Canada Pension Plan/Quebec Pension Plan (CPP/QPP) contributions;
  • Employer pension contributions;
  • Contributions to provincial and territorial health education payroll taxes (applicable to your business unit);
  • Workers’ compensation (provincial or territorial) applicable to your business unit;
  • Employer portion of employment insurance premiums (EI);
  • Association dues;
  • All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

  • Employee portions of employee benefits (i.e., deductions from pay).
  1. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”.  Subcontract expense only refers to work hired out for production towards the company’s outputs.

Include:

  • Commissions paid to non-employees;
  • Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
  • Custom work and contract work;
  • Sub-contract and outside labour;
  • Hired labour.

Exclude:

  • Research and development sub-contracts (report these amounts at question 4 – Research and development fees);
  • Salaries and wages paid to employees;
  • Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
  • Cost of materials;
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other expenses);
  • Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).
  1. Research and development fees

Paid activities (purchased or subcontracted) 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.

Exclude:

  • Own labour costs (included at line 2 (a) - Salaries, wages and commissions)
  1. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

  • Legal services;
  • Accounting and auditing fees;
  • Education and training fees;
  • Appraisal fees;
  • Management and administration fees;
  • Property management fees;
  • Information technology (IT) consulting and service fees (purchased);
  • Data processing fees;
  • 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 and other business units not included in this questionnaire (report these at question 21- All other costs and expenses);
  • The cost of in-house activities undertaken by your own staff.
  1. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

  • Diesel, fuel wood, natural gas, oil and propane;
  • Sewage.

Exclude:

  • Energy expenses covered in your rental and leasing contracts;
  • Telephone, Internet and other telecommunications;
  • Vehicle fuel (report these at question 21- All other costs and expenses);
  • Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non energy purpose (report these at question 1 - Purchases).
  1. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

  • Computer rental;
  • 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);
  • Memory storage devices and computer upgrade expenses;
  • Data processing expense.

Exclude:

  • Telephone, Internet and other telecommunication expenses (report this amount at question 8 -Telephone, Internet and other telecommunication).
  1. Telephone, Internet and other telecommunication

Include:

  • Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
  • Internet access charges;
  • Purchased cable and satellite transmission of television, radio and music programs;
  • Wired telecommunication services;
  • Wireless telecommunication services;
  • Satellite telecommunication services;
  • Large bandwidth services to send/receive digital works;
  • Online access services;
  • Online information provision services.
  1. Business taxes, licences and permits

This item comprises the cost of various licences and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

  • Property taxes paid directly and land transfer taxes;
  • Business taxes;
  • Vehicle licence and/or registration fees;
  • Beverage licence fees;
  • Trade licence fees;
  • Professional license fees;
  • All other licence fees;
  • Lot levies;
  • Building permits and development charges;
  • Other property/business licences or permits not specified above.

Exclude:

  • Property taxes covered in your rental and leasing expenses;
  • Corporate income taxes;
  • Stumpage fees (report these at 11 – Crown charges).
  1. Royalties (other than Crown 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;
  • Membership fees;
  • Franchise fees.

Exclude:

  • Stumpage fees (report these at 11 – Crown charges).
  1.  Crown charges (for logging, mining and energy industries only)

Include:

  • Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees;
  • Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
  1. Rental and leasing (land, buildings, equipment, vehicles, etc.)

Include:

  • Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
  • Only operating leases (as opposed to leases that can be capitalized);
  • Motor vehicle rental and leasing expenses (without driver);
  • Furniture and fixtures;
  • Computer, machinery and equipment rental expenses (without operator);
  • Storage expense;
  • Studio lighting and scaffolding; Road and construction equipment rental;
  • Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

  • Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).
  1. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

  • Waste removal services, hazardous and non-hazardous;
  • Janitorial and cleaning services;
  • Sweeping and snow removal services;
  • Costs related to materials, parts and external labour associated with the following expenses: buildings and structures,machinery and equipment,motor vehicles,security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

  • Salaries already reported in question 2 (Employment costs and expenses);
  • Property management fees (report these at 5 - Professional and business fees);
  • Repair and maintenance expenses that are included in any payment to a head office.
  1. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

  • Direct cost depreciation of tangible assets and amortization of leasehold improvements;
  • Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
  • Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).
  1. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • Accident and health insurance services;
  • Life insurance and individual pension services;
  • Asset insurance services, including property and motor vehicle;
  • General liability insurance services;
  • Executive life insurance;
  • Bonding, business interruption insurance and fire insurance;
  • All other insurance services not elsewhere specified.

Exclude:

  • Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
  • Premiums paid directly to your head office (report these at question 21 – All other costs and expenses).
  1. Advertising, marketing, promotion, meals and entertainment

Include:

  • Advertising planning and creating services;
  • Newspaper advertising and media expenses;
  • Catalogues, presentations and displays;
  • Trade fairs and exhibition organization services;
  • Tickets for theatre, concerts and sporting events for business promotion;
  • Fundraising expenses;
  • Meals, entertainment and hospitality purchases for clients;
  • Other advertising services.
  1. Travel, meetings and conventions

Include:

  • Travel expenses;
  • Rental services of passenger cars, buses and coaches with operator;
  • Meeting and convention expenses, seminars;
  • Passenger transportation (airfare, bus, train, etc.);
  • Accommodations (hotel and motel lodging);
  • Travel allowance and meals while travelling;
  • Travel agency services;
  • Taxi services;
  • Meal and beverage services for consumption on the premises;
  • Other travel expenses.
  1. Financial services (bank charges, transaction fees, etc.)

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 these at question 19- Interest expense).
  1. Interest expense

Please report the cost of servicing your company’s debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

  • Short-term and long-term debt; Bonds and debentures;
  • Mortgages.

Exclude:

  • Dividends paid to term and retractable preferred shares;
  • Debt issue expenses, including their amortization.
  1. 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.
  1. All other expenses (including intracompany expenses)

Include:

  • Log yard expense, forestry costs, logging road costs;
  • Production costs;
  • Vehicle fuel expenses;
  • Pipeline operations, drilling, site restoration costs;
  • Gross overriding royalty;
  • Other producing property rental costs;
  • Well operating, fuel and equipment costs;
  • Other lease rental costs;
  • Other direct costs;
  • Equipment hire and operation costs;
  • Overhead expenses allocated to costs of sales;
  • Cash over/short (negative expense);
  • Reimbursement of parent company expenses;
  • Warranty expenses;
  • Recruiting expenses;
  • General and administrative expenses;
  • Interdivisional expenses;
  • Interfund transfers (minus expense recoveries);
  • Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
  • Safety supplies;
  • Cafeteria supplies;
  • Materials, components and supplies for installation and construction that is not related to own product;
  • All other supplies, material and components not elsewhere specified;
  • Variance;
  • All other expenses not reported elsewhere.

Exclude:

  • Items related to expenditures in prior periods.
  1. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

  • If you are a single business unit firm, sales must be reported at your final selling price.
  • If you are part of a multi-business unit firm:
    a) sales to your firm’s non-logging or non-manufacturing business units must be reported at your final selling price.
    b) sales to your firm’s logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold. If you are classified as a contract logger, the sales of logs and wood residue that result from logging services performed for another business unit that owns the stumpage rights should not be reported by you but by the business unit that owns the stumpage rights. You should only report the revenues from the logging service provided in question 5.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

Sales for selected items

  1. Sales of logs, wood residue and manufacturing products

Include:

  • Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
  • Sales of logs and wood residue harvested by your own employees, by contractors, or bought by you on the open market should all be reported here;
  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Amounts received from progress billings;
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Revenue from stumpage sales (for non-logging operations only; logging operations should report these in question (2) Revenue from stumpage sales);
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

  • Revenue from stumpage sales (for logging operations only; report these amounts in question (2) Revenue from stumpage sales);
  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Sales of goods purchased for resale, as is;
  • Sales of logs and wood residue;
  • Revenue from repair work;
  • Revenue from logging service fees or manufacturing and/or custom work.
  1. Revenue from stumpage sales

Please report any revenue earned from stumpage sales during the reporting period.

  1. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

  • Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes.;
  1. Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Revenue from logging service fees or manufacturing and/or custom work

Custom work, logging or manufacturing service, comprise logging or manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved (e.g. contract logging).

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. All other sales:

Include:

  • Sales of goods and services not specified elsewhere.

Exclude:

  • Revenue from rental and leasing;
  • Commissions;
  • Revenue from royalties, franchise and licensing fees;
  • Revenue from interest and dividends;
  • Subsidies /grants.
  1. Total sales of goods and services

(sum of lines 1 to 6)

Selected expense information

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of expense might not be part of your questionnaire.

  1. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
  • Change in inventories.
  1. Stumpage fees

Business units undertaking logging operations on Crown land must pay “stumpage fees” for harvested logs. If logging activity is applicable to your business unit, please report the total of all stumpage fees paid during this reporting period.

  1. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:  

  • Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding  GST), i.e., without further manufacturing or processing.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Change in inventories.
  1. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your logging or manufacturing process.

Include:

  • Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives’ cars, delivery trucks, lift trucks, etc.

Exclude:

  • Any fuel purchased for power/heat generation.

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own logging or manufacturing process and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

  • Inventory at the logging processing location, manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
  • Inventory in transit in Canada;
  • Inventory held on consignment in Canada.

Exclude:

  • Goods owned and held in inventory abroad;
  • Any goods held on consignment for others.
  1. Raw materials and components

Include:

  • Materials and components to be used in the logging or manufacturing process;
  • Fuel purchased to be used as an input into the logging or manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
  • Non-returnable containers and other shipping and packaging materials.

Exclude:

  • Any raw material intended for resale in the same condition as purchased.
  1. Goods and work in process

Include:

  • Partially completed goods;
  • The value of work done on goods accounted for under progress billing for which no payment has been received.
  1. Finished goods manufactured

Include:

  • Logs, wood residues and manufactured products;
  • Goods of own manufacture from your business unit.
  1. Goods purchased for resale, as is

Include:

  • All goods which are purchased for resale without further processing by your business unit.

Exclude:

  • Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under (1) – Raw material and components).
  1. Other inventories (please specify)

Include:

  • All other inventory of materials used in your logging or manufacturing process but not included in the above categories.
  1. Total inventories

(sum of lines 13 to 17)

Sales of logs, wood residue and goods manufactured

This section represents a breakdown, by product for the total reported at question 1- Sales of log, wood residue and goods manufactured”  or in the Industry characteristics section. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

  • Shipping charges by contract or common carrier if possible for each product class.  If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts after answering “Yes” when asked “During the reporting period, did this business manufacture and sell any other products?”

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 8-"Purchases of raw materials and components" of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Note: If you are involved in contract logging, manufacturing services or custom work, the raw materials and components used in these processes that are owned by the business to which you are providing a service should not be reported here.

Include:

  • Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
  • Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude: 

  • Fuel used for energy purposes (e.g., for office or plant heating) - these energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts, when asked, "During the reporting period, did this business purchase any other raw materials or components to be used in the logging or manufacturing process?”.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (logging or manufacturing)

Include wages for employees engaged in:

  • Logging and forestry support;
  • Manufacturing (processing and/or assembling);
  • Packing, handling, warehousing;
  • Repair and maintenance, janitorial;
  • Watchmen;
  • Foremen doing work similar to their employees;
  • Erection/installation by own business unit when an extension of your manufacturing operations.

Non-manufacturing/indirect (administrative and selling/operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

  • Executives, administrators and office staff;
  • Sales staff;
  • Food service staff;
  • Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
  • Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

 

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

  • Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

  • Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).
  1. Electricity

Please report the delivered cost of purchased electricity.

  1. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

  • Fuel for motor vehicle use
  1. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

  • * Light fuel oil includes all distillate type fuels for power burners;
  • * Fuel oil no.2 (heating oil no. 2);
  • * Fuel oil no.3 (heating oil  no. 3);
  • * Furnace fuel oil;
  • * Gas oils;
  • * Light industrial fuel.
  1. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

  • * All grades of residual type fuels for steam or diesel engines (non-vehicle use);
  • * Bunker B and Bunker C;
  • * Fuel oils no. 4, 5 and 6
  • * Residual fuel oil.
  1. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

  • Fuel for motor vehicle use.
  1. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

  • Fuel for motor vehicle use
  1. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

  • Fuel for motor vehicle use
  1. Coal

Please report the total value of purchased coal for this reporting period.

  1. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

  1. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

  1. Total energy and water expenses

(sum of lines 1 to 10)

Unit of quantity conversion table

Unit of quantity conversion table
Table summary
This table displays the results of Unit of quantity conversion table Abbreviation and Metric (appearing as column headers).
  Abbreviation Metric Abbreviation
Imperial  
Barrel (35 gal. petroleum) barrel 0.15899 m3
Board feet (logs), Thousand M.ft.b.m. 4.53 m3
Board feet (Lumber), Thousand M.Bd.Ft. 2.35974 m3
British Thermal Unit BTU 1.05506 kj
Carat ct. 0.2 g
Cord cd. 2.40693 m3
Cubic foot cu.ft. 0.02832 m3
Cubic yard cu.yd. 0.76455 m3
Cunit (wood chips) cunit 2.83168 m3
Foot ft. 0.3048 m
Gallon gal. 4.54609 l
Gallon (U.S.) gal. (US) 3.78541 l
Hunderweight cwt. 45.35924 kg
Ounce oz. 28.34952 g
Pound lb. 0.45359 kg
Roof Square rf. sq. 9.2903 m2
Square foot sq. ft. 0.0929 m2
Square yard sq. yd. 0.83613 m2
Ton ton 0.90718 tonne
Ton ton 907.18474 kg
Yard yd. 0.9144 M
Metric  
Cubic metre m3 1.30795 cu.yd.
Cubic metre m3 0.41547 cd.
Cubic metre m3 0.35315 cunit
Cubic metre m3 0.22075 M.ft.b.m.
Cubic metre m3 0.42378 M.Bd.Ft.
Gigajoule gj 947817.1199 BTU
Gram g 0.03527 oz.
Gram g 5 ct
Joule j 0.00095 BTU
Kilogram kg 2.20462 lb.
Litre l 0.21997 gal.
Metre m 1.09361 yd.
Metre m 3.28084 ft.
Metric tonne tonne (short) 1.10231 ton
Metric tonne tonne 2204.62262 lb.
Square metre m2 1.19599 sq.yd.
Square metre m2 0.10764 rf.sq

How can I obtain data from Statistics Canada?

Inquiry service

Ask about our most recent data by:

Data from the Annual Survey of Manufactures and Logging

Marketing and Dissemination
Telephone: 613-951-9497
Toll Free: 1-866-873-8789
E-mail address: manufact@statcan.gc.ca

PLEASE REMEMBER TO SIGN YOUR NAME AT THE END OF THE QUESTIONNAIRE

For further information and assistance

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at1-800-858-7921  and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

Table of contents

General information
Guidelines
Introduction
Coverage
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales of goods manufactured
Purchases of raw materials and components to be used in manufacturing process
Details on business locations
Detailed information on energy and water costs or expenses
Unit of quantity conversion table
How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Manufacturing Industries and why is it important?

The Annual Survey of Manufacturing Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufacturing Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

  • The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
  • Businesses and associations use the survey results to:
    • track their performance against industry averages;
    • evaluate expansion plans;
    • prepare business plans for investors;
    • adjust inflation-indexed contracts;
    • plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufacturing Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at1-800-858-7921.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Manufacturing Industries is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. This act stipulates that the completion of questionnaires issued under the act is mandatory. You can go to our website to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes. 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.

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 all manufacturing industries - there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut, as well as with the Québec Forest Industry Council, Environment Canada and Natural Resources Canada.

For establishments in non-ferrous metal (and aluminum) smelting and refining, clay building material and refractory manufacturing, cement manufacturing and lime manufacturing — there are Section 12 agreements with (1) the Newfoundland and Labrador Department of Natural Resources, (2) the New Brunswick Departments of Natural Resources and Energy, (3) the Ministère de l'énergie et des ressources naturelles du Québec, (4) the Ontario Ministry of Northern Development and Mines, (5) the Manitoba Department of Science, Technology, Energy and Mines and  Mineral Resources, (6) the British Columbia Ministry of Energy, and Mines and Petroleum Resources. (7) the British Columbia Ministry of Natural Gas Development.

For establishments in logging, sawmills, shingle and shake mills, hardwood veneer and plywood mills, softwood veneer and plywood mills, wood preservation, particle board and fibreboard mills, waferboard mills, mechanical pulp mills, chemical pulp mills, paper (except newsprint) mills, newsprint mills and paperboard mills — there is a Section 12 agreement with the Ontario Ministry of Natural Resources and forestry.

Authorized disclosure

Section 17 of the federal Statistics Act allows for the disclosure of a list of individual establishments, firms or businesses showing information including the establishments’ names and locations (province, territory and municipality) and North American Industrial Classification System (NAICS) codes. The disclosure of these lists may be authorized in order to aid analysts in the interpretation of data from the Annual Survey of Manufacturing Industries.

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.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

  • The accounting records and financial statements (for profit centres) for your business unit;
  • Your production and cost reports (for cost centres);
  • Your employment and payroll records;
  • Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business’s locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

  • The value of sales;
  • The cost of materials and supplies purchased;
  • The cost of energy and water utility purchased;
  • The opening and closing inventories;
  • The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

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 1-800-858-7921 for further instructions.

Reporting period information

  • 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

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.

For Manufacturing and Logging Industries

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
  • Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
  • Amounts received from progress billings;
  • Revenue from repair work (labour costs only as materials and products are owned by client);
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

  • Transfers into inventory and consignment sales;
  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Shipping charges by common carrier or contract carriers;
  • Discounts and returns.
  1. Rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance and excluding the goods and services tax (GST). Rental expenses should not be subtracted from rental revenues.

Include:

  • Revenue from rental or leasing of manufactured products made by your business unit; 
  • Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
  • Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

  • Finance charges from financing and sales leases;
  • Revenue from intellectual property (e.g., patents, trademarks, copyrights).
  1. Commissions

Include:

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

     

  1. Subsidies (including grants, donations and fundraising)

Include:

  • Non-repayable grants, contributions and subsidies from all levels of government;
  • Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
  1. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.  Royalties paid by your business unit should not be subtracted from royalty revenues.

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. Examples are: motion pictures, computer programs, etc;
  • Revenues from franchise fees;
  • Revenues from licensing agreements.
  1. Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

  • Dividend income;
  • Dividends from Canadian sources;
  • Dividends from foreign sources;
  • Patronage dividends.

Exclude:

  • Dividend from capital investment from affiliates
  1. Interest

Interest expenses should not be subtracted from interest revenues.

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.
  1. Other revenue (please specify)

Include:

Amounts not included in questions 1 to 7 above such as:

  • Revenue from warranties;
  • Placement fees for displaying items on websites, store windows, catalogues;
  • Revenue from shipping and handling charges that are not included in the price of the merchandise;
  • Deposit service income, credit service income and card service income;
  • Lodging and boarding revenue in the logging industry;
  • Revenue from secondary activities (e.g. cafeterias and lunch counters;
  • Revenue from outside installation or construction work not related to your own products.
  1. Total Revenue

(sum of lines 1 to 8)

Expenses

  1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

  • Purchases of raw materials and components for manufacturing;
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Change in inventories
  1. Employment costs and expenses

  2. (a) 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) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

  • Indirect labour costs (e.g., food service staff, repair staff) Overtime payments;
  • Vacation pay;
  • Payments to casual labour; Directors’ pay;
  • Bonuses (including profit sharing);
  • Commissions paid to regular employees such as your manufacturer’s agents;
  • Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
  • Retroactive wage payments;
  • Stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA  rules); Any other allowance forming part of the employee’s earnings;
  • Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
  • Severance pay.

Exclude:

  • Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);
  • Amounts paid out to other business units for employment costs only;
  • Monies withdrawn by working owners and partners of unincorporated business units;
  • Director’s fees or distribution of profits to shareholders of incorporated business units;
  • Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses).

(b) Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

  • Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
  • Employer portion of Canada Pension Plan/Québec Pension Plan contributions;
  • Employer pension contributions;
  • Contributions to provincial and territorial health education payroll taxes (applicable to your business unit);
  • Workers’ compensation (provincial or territorial) applicable to your business unit;
  • Employer portion of EI premiums;
  • Association dues;
  • All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

  • Employee portions of employee benefits (i.e., deductions from pay).
  1. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”.  Subcontract expense only refers to work hired out for production towards the company’s outputs.

Include:

  • Commissions paid to non-employees;
  • Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
  • Custom work and contract work;
  • Sub-contract and outside labour;
  • Hired labour.

Exclude:

  • Research and development sub-contracts (report these amounts at question 4 – Research and development fees);
  • Salaries and wages paid to employees;
  • Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
  • Cost of materials;
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other expenses);
  • Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).
  1. Research and development fees

Paid activities (purchased or subcontracted) 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.

Exclude:

  • Own labour costs (included at line 2 (a) - Salaries, wages and commissions)
  1. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

  • Legal services;
  • Accounting and auditing fees;
  • Education and training fees;
  • Appraisal fees;
  • Management and administration fees;
  • Property management fees;
  • Information technology (IT) consulting and service fees (purchased);
  • Data processing fees;
  • 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 and other business units not included in this questionnaire (report these at question 21- All other costs and expenses);
  • The cost of in-house activities undertaken by your own staff.
  1. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

  • Diesel, fuel wood, natural gas, oil and propane;
  • Sewage.

Exclude:

  • Energy expenses covered in your rental and leasing contracts;
  • Telephone, Internet and other telecommunications;
  • Vehicle fuel (report these at question 21- All other costs and expenses);
  • Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non energy purpose (report these at question 1 - Purchases).
  1. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

  • Computer rental;
  • 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);
  • Memory storage devices and computer upgrade expenses;
  • Data processing expense.

Exclude:

  • Telephone, Internet and other telecommunication expenses (report this amount at question 8 -Telephone, Internet and other telecommunication).
  1. Telephone, Internet and other telecommunication

Include:

  • Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
  • Internet access charges;
  • Purchased cable and satellite transmission of television, radio and music programs;
  • Wired telecommunication services;
  • Wireless telecommunication services;
  • Satellite telecommunication services;
  • Large bandwidth services to send/receive digital works;
  • Online access services;
  • Online information provision services.
  1. Business taxes, licences and permits

This item comprises the cost of various licences and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

  • Property taxes paid directly and land transfer taxes;
  • Business taxes;
  • Vehicle licence and/or registration fees;
  • Beverage licence fees;
  • Trade licence fees;
  • Professional license fees;
  • All other licence fees;
  • Lot levies;
  • Building permits and development charges;
  • Other property/business licences or permits not specified above.

Exclude:

  • Property taxes covered in your rental and leasing expenses;
  • Corporate income taxes;
  • Stumpage fees (report these at 11 –Crown charges).
  1. Royalties (other than Crown 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;
  • Membership fees;
  • Franchise fees.

Exclude:

  • Stumpage fees (report these at 11 – Crown charges).
  1.  Crown charges (for logging, mining and energy industries only)

Include:

  • Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees;
  • Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
  1. Rental and leasing (land, buildings, equipment, vehicles, etc.)

Include:

  • Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
  • Only operating leases (as opposed to leases that can be capitalized);
  • Motor vehicle rental and leasing expenses (without driver);
  • Furniture and fixtures;
  • Computer, machinery and equipment rental expenses (without operator);
  • Storage expense;
  • Studio lighting and scaffolding; Road and construction equipment rental;
  • Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

  • Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).
  1. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

  • Waste removal services, hazardous and non-hazardous;
  • Janitorial and cleaning services;
  • Sweeping and snow removal services;
  • Costs related to materials, parts and external labour associated with the following expenses: buildings and structures,machinery and equipment,motor vehicles,security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

  • Salaries already reported in question 2 (Employment costs and expenses);
  • Property management fees (report these at 5 - Professional and business fees);
  • Repair and maintenance expenses that are included in any payment to a head office.
  1. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

  • Direct cost depreciation of tangible assets and amortization of leasehold improvements;
  • Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
  • Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).
  1. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • Accident and health insurance services;
  • Life insurance and individual pension services;
  • Asset insurance services, including property and motor vehicle;
  • General liability insurance services;
  • Executive life insurance;
  • Bonding, business interruption insurance and fire insurance;
  • All other insurance services not elsewhere specified.

Exclude:

  • Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
  • Premiums paid directly to your head office (report these at question 21 – All other costs and expenses).
  1. Advertising, marketing, promotion, meals and entertainment

Include:

  • Advertising planning and creating services;
  • Newspaper advertising and media expenses;
  • Catalogues, presentations and displays;
  • Trade fairs and exhibition organization services;
  • Tickets for theatre, concerts and sporting events for business promotion;
  • Fundraising expenses;
  • Meals, entertainment and hospitality purchases for clients;
  • Other advertising services.
  1. Travel, meetings and conventions

Include:

  • Travel expenses;
  • Rental services of passenger cars, buses and coaches with operator;
  • Meeting and convention expenses, seminars;
  • Passenger transportation (airfare, bus, train, etc.);
  • Accommodations (hotel and motel lodging);
  • Travel allowance and meals while travelling;
  • Travel agency services;
  • Taxi services;
  • Meal and beverage services for consumption on the premises;
  • Other travel expenses.
  1. Financial services (bank charges, transaction fees, etc.)

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 these at question 19- Interest expense).
  1. Interest expense

Please report the cost of servicing your company’s debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

  • Short-term and long-term debt; Bonds and debentures;
  • Mortgages.

Exclude:

  • Dividends paid to term and retractable preferred shares;
  • Debt issue expenses, including their amortization.
  1. 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.
  1. All other expenses (including intracompany expenses)

Include:

  • Log yard expense, forestry costs, logging road costs;
  • Production costs;
  • Vehicle fuel expenses;
  • Pipeline operations, drilling, site restoration costs;
  • Gross overriding royalty;
  • Other producing property rental costs;
  • Well operating, fuel and equipment costs;
  • Other lease rental costs;
  • Other direct costs;
  • Equipment hire and operation costs;
  • Overhead expenses allocated to costs of sales;
  • Cash over/short (negative expense);
  • Reimbursement of parent company expenses;
  • Warranty expenses;
  • Recruiting expenses;
  • General and administrative expenses;
  • Interdivisional expenses;
  • Interfund transfers (minus expense recoveries);
  • Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
  • Safety supplies;
  • Cafeteria supplies;
  • Materials, components and supplies for installation and construction that is not related to own product;
  • All other supplies, material and components not elsewhere specified;
  • Variance;
  • All other expenses not reported elsewhere.

Exclude:

  • Items related to expenditures in prior periods.
  1. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

  • If you are a single business unit firm, sales must be reported at your final selling price.
  • If you are part of a multi-business unit firm:
    a) sales to your firm’s non-logging or non-manufacturing business units must be reported at your final selling price.
    b) sales to your firm’s logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

Sales for selected items

  1. Sales of goods manufactured

Include:

  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Amounts received from progress billings;
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Sales of goods purchased for resale, as is;
  • Revenue from repair work;
  • Revenue from manufacturing and logging service fees and/or custom work.
  1. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

  • Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes.;
  1. Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Revenue from manufacturing service fees or and/or custom work

Custom work, manufacturing service, comprise manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. All other sales

Include:

  • Sales of goods and services not specified elsewhere.

Exclude:

  • Revenue from rental and leasing;
  • Commissions;
  • Revenue from royalties, franchise and licensing fees;
  • Revenue from interest and dividends;
  • Subsidies /grants.
  1. Total sales of goods and services

(sum of lines 1 to 5)

Selected expense information

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of expense might not be part of your questionnaire.

  1. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
  • Change in inventories.
  1. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:  

  • Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding  GST), i.e., without further manufacturing or processing.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Change in inventories.
  1. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your manufacturing.

Include:

  • Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives’ cars, delivery trucks, lift trucks, etc.

Exclude:

  • Any fuel purchased for power/heat generation.

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacturing and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

  • Inventory at the manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
  • Inventory in transit in Canada;
  • Inventory held on consignment for Canada.

Exclude:

  • Goods owned and held in inventory abroad;
  • Any goods held on consignment from others.
  1. Raw materials and components

Include:

  • Materials and components to be used in the manufacturing process;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
  • Non-returnable containers and other shipping and packaging materials.

Exclude:

  • Any raw material intended for resale in the same condition as purchased.
  1. Goods and work in process

Include:

  • Partially completed goods;
  • The value of work done on goods accounted for under progress billing for which no payment has been received.
  1. Finished goods manufactured

Include:

  • Goods of own manufacture from your business unit.
  1. Goods purchased for resale, as is

Include:

  • All goods which are purchased for resale without further processing by your business unit.

Exclude:

  • Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under (11) – Raw material and components).
  1. Other inventories (please specify)

Include:

  • All other inventory of materials used in your logging or manufacturing process but not included in the above categories.
  1. Total inventories

(sum of lines 11 to 15)

Sales of goods manufactured

This section represents a breakdown, by product for the total reported at question 1- Sales of goods manufactured”  in the Industry characteristics section 1. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

  • Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts after answering “Yes” when asked “During the reporting period, did this business manufacture and sell any other products?”

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 7-"Purchases of raw materials and components" of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Include:

  • Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
  • Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

  • Fuel used for energy purposes (e.g., for office or plant heating) - These energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts, when asked, "During the reporting period, did this business purchase any other raw materials or components to be used in the manufacturing process?”.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (manufacturing or logging)

Include wages for employees engaged in:

  • Manufacturing (processing and/or assembling);
  • Logging and forestry support;
  • Packing, handling, warehousing;
  • Repair and maintenance, janitorial;
  • Watchmen;
  • Foremen doing work similar to their employees;
  • Erection/installation by own business unit when an extension of your manufacturing operations.

Non-manufacturing/indirect (administrative and selling/operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

  • Executives, administrators and office staff;
  • Sales staff;
  • Food service staff;
  • Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
  • Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

 

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

  • Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

  • Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).
  1. Electricity

Please report the delivered cost of purchased electricity.

  1. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

  • Fuel for motor vehicle use
  1. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

  • * Light fuel oil includes all distillate type fuels for power burners;
  • * Fuel oil no.2 (heating oil no. 2);
  • * Fuel oil no.3 (heating oil  no. 3);
  • * Furnace fuel oil;
  • * Gas oils;
  • * Light industrial fuel.
  1. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);

  • * Bunker B and Bunker C;
  • * Fuel oils no. 4, 5 and 6
  • * Residual fuel oil.
  1. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

  • Fuel for motor vehicle use.
  1. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

  • Fuel for motor vehicle use
  1. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

  • Fuel for motor vehicle use
  1. Coal

Please report the total value of purchased coal for this reporting period.

  1. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

  1. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

  1. Total energy and water expenses

(sum of lines 1 to 10)

Percentage of operating capacity

Capacity use (utilization) is calculated by taking the actual production level for an establishment (production can be measured in dollars or units) and dividing it by the establishment’s capacity production level.

Capacity production is defined as maximum production attainable under normal conditions.

To calculate capacity production, follow the establishment’s operating practices with respect to the use of productive facilities, overtime, workshifts, holidays, etc.

For example, if your plant normally operates with one shift of eight hours a day, five days a week, then capacity will be calculated subject to these conditions and not on the hypothetical case of three shifts a day, seven days a week.

Example:

Plant “A” normally operates one shift a day, five days a week. Given this operating pattern, capacity production is 150 units of product ‘A’ for the month. In that month, actual production of product ‘A’ was 125 units.

The capacity use for plant ‘A’ is (125/150) * 100 = 83%.

Now suppose that Plant ‘A’ had to open for a shift on Saturdays to satisfy an abnormal surge in demand for product ‘A’. Given this plant’s normal operating schedule, capacity production remains at 150 units.

Actual production has grown to 160 units, so capacity use would be (160/150) * 100 = 107%.

Unit of quantity conversion table

Table summary
This table displays the results of Unit of quantity conversion table Abbreviation and Metric (appearing as column headers).
  Abbreviation Metric Abbreviation
Imperial  
Barrel (35 gal. petroleum) barrel 0.15899 m3
Board feet (logs), Thousand M.ft.b.m. 4.53 m3
Board feet (Lumber), Thousand M.Bd.Ft. 2.35974 m3
British Thermal Unit BTU 1.05506 kj
Carat ct. 0.2 g
Cord cd. 2.40693 m3
Cubic foot cu.ft. 0.02832 m3
Cubic yard cu.yd. 0.76455 m3
Cunit (wood chips) cunit 2.83168 m3
Foot ft. 0.3048 m
Gallon gal. 4.54609 l
Gallon (U.S.) gal. (US) 3.78541 l
Hunderweight cwt. 45.35924 kg
Ounce oz. 28.34952 g
Pound lb. 0.45359 kg
Roof Square rf. sq. 9.2903 m2
Square foot sq. ft. 0.0929 m2
Square yard sq. yd. 0.83613 m2
Ton ton 0.90718 tonne
Ton ton 907.18474 kg
Yard yd. 0.9144 M
Metric  
Cubic metre m3 1.30795 cu.yd.
Cubic metre m3 0.41547 cd.
Cubic metre m3 0.35315 cunit
Cubic metre m3 0.22075 M.ft.b.m.
Cubic metre m3 0.42378 M.Bd.Ft.
Gigajoule gj 947817.1199 BTU
Gram g 0.03527 oz.
Gram g 5 ct
Joule j 0.00095 BTU
Kilogram kg 2.20462 lb.
Litre l 0.21997 gal.
Metre m 1.09361 yd.
Metre m 3.28084 ft.
Metric tonne tonne (short) 1.10231 ton
Metric tonne tonne 2204.62262 lb.
Square metre m2 1.19599 sq.yd.
Square metre m2 0.10764 rf.sq

How can I obtain data from Statistics Canada?

Inquiry service

Ask about our most recent data by:

Data from the Annual Survey of Manufactures and Logging

Marketing and Dissemination
Telephone: 613-951-9497
Toll Free: 1-866-873-8789
E-mail address: manufact@statcan.gc.ca

PLEASE REMEMBER TO SIGN YOUR NAME AT THE END OF THE QUESTIONNAIRE

For further information and assistance

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at 1-800-858-7921 and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.

Retail Price and Costs Survey at remote locations

Part 1

Employee questionnaire

Consumer Information Schedule (CIS)

Section:

  1. General information
  2. Miscellaneous information
  3. Local versus outside purchases
  4. Outside purchases
  5. Comments
  6. Insurance and other home services

Note:

  • The following is an excerpt from the Isolated Post and Government Housing Directive - Appendix H, page 3:
  • When Statistics Canada is unable to measure the LCD index by reason of the lack of response to surveys by employees, the National Joint Council, on the recommendation of the Isolated Posts and Government Housing Committee, may recommend the reduction or deletion of the applicable LCD index.

When completed either

Mail to:
Isolated Posts Unit, Consumer Prices Division, Statistics Canada
A2 - 3th Floor, Jean Talon Bldg. 170 Tunney's Pasture Driveway,
Ottawa, ON K1A 0T6

OR

Fax to:
Attn: Lloyd McKinnon,(613) 951-5141

Government Allowance Indexes Section - Consumer Prices Division

Retail price and living cost survey

Introduction

The Government Allowance Indexes Section of Statistics Canada has been assigned the responsibility for carrying out surveys of retail price and living cost conditions encountered by Federal Government personnel stationed at isolated posts. The results of this study will be used to determine the Living Cost Differential allowance level payable under the Isolated Posts and Government Housing Directive. The range of goods and services included in this study are limited to those categories outlined in the Isolated Posts and Government Housing Directive as set out by the National Joint Council Committee on Isolated Posts and Government Housing.

The Government Allowance Indexes Section of Statistics Canada has been assigned the responsibility for carrying out surveys of retail price and living cost conditions encountered by Federal Government personnel stationed at isolated posts. The results of this study will be used to determine the Living Cost Differential allowance level payable under the Isolated Posts and Government Housing Directive. The range of goods and services included in this study are limited to those categories outlined in the Isolated Posts and Government Housing Directive as set out by the National Joint Council Committee on Isolated Posts and Government Housing.

Instructions

We would ask that this schedule be completed by each family or individual concerned. Your co-operation in ensuring that the necessary information is supplied as soon as possible will be appreciated. The various questions have been grouped under six basic sections:

SECTION A: General information relating to yourself, your family and the location at which you are stationed.
SECTION B: Miscellaneous information.
SECTION C: Information on Local versus Outside purchases.
SECTION D: Information on Outside purchases.
SECTION E: Comments on local conditions as they affect retail price and living cost levels.
SECTION F: Information on Insurance and Other Home Services.

The information that you provide should reflect your own purchasing practises and consumption patterns. Please describe only what applies to you and your family, do not try to give answers that represent the post as a whole. Actual retail prices for your location will be collected separately by either a Statistics Canada survey officer or your Survey Co-ordinator.

Once you have completely finished sections A-F, the questionnaire should be inserted into the self-addressed postage paid envelope, if provided, or mailed to the address on the front page of this survey or faxed to: (613) 951-5141

Confidentiality

Statistics Canada is prohibited by law from publishing any statistics which would divulge information obtained from this survey that relates to any identifiable business or institution or individual without the previous written consent of that business/individual/institution. The data reported on this questionnaire will be treated with the strictest confidence and will be used for statistical purposes that will be published in aggregate form only. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or by any other legislation.

Thank you for your Co-operation

Section A: General information

  1. Name of employee
  2. Location
  3. Department
  4. Public service classification
  5. Amount of time at this location
    • years
    • months
  6. Telephone number
    • at work (area code):
    • at home (area code):
  7. How long have you been serving at posts designated as isolated?
    • years
    • months
  8. Number of people living in the household
    • Adults (include yourself)
    • Children
  9. Full mailing address

Section B: Miscellaneous information

  1. Services
    • (A) Dry cleaning: If this service is not available locally, please specify where you might reasonably obtain them by giving:
      • Name of location
      • Name of business establishment
      • Method of transporting
    • (B) Vehicle repairs: If this service is not available locally, please specify where you might reasonably obtain them by giving:
      • Name of location
      • Name of business establishment
  2. Transportation
    • (A)Regional centre visited most often and method(s) of travel:
    • (B)Large metropolitan centre most associated with your region and method(s) of travel:
  3. Please list the local retail grocery stores that you patronize at your location and indicate in percentage terms the amounts spent in each.
    • Local grocery outlets
    • Percentage amount (Should total to 100%)
  4. Fuel and utilities costs:
    • How much does it cost to heat your house annually?
    • What are your annual electricity costs?
  5. What type of fuel do you use to heat your home? (Please check all that apply)
    • Natural gas
    • Propane
    • Heating oil
    • Electricity
    • Wood
  6. Name of the local suppliers for:
    • Electricity
    • Heating fuel (oil, gas, propane, etc.)

Section C: Local vs outside purchases

Instructions:

Listed below are some of the major items or groups ot items that you probably purchase on a regular basis. For each item, indicate in column 1 the percentage of these items you normally purchase locally, and in column 2 show the percentage you normally obtain from other outside locations. The sum of the figures for each line should total 100% (as shown in the examples below).
Please indicate N/A (not applicable) for those groups of items that are not relevant to your consumption habits.

Please note that this page and the next go together and should be considered as one large spreadsheet.
See the next page (page 5) for other instructions concerning columns in this page.

Standard table symbols

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Item groups 1
Local Outlets
2
Outside Purchases
A
The location(s) where outside purchasesare normally made.
% if more thanone locationper group
Examples
Fresh fruits and vegetables
20% 80% Edmonton
Yellowknife
50%
50%
Eggs 90% 10% Thompson ..
Groups Data entry here
Fresh milk
Other milk - evaporated, powdered, etc.
Ice cream
Cheese
Eggs
Flour
Bread
Fresh and/or frozen meats
Perishable fresh fruit and vegetables - all fruits, tomatoes, lettuce, etc.
Coarse vegetables - potatoes, cabbage, turnips, etc.
Frozen foods
Butter
Soft drinks
Sugar
General groceries - canned goods, spreads, sauces, tea, coffee, etc.
Personal care supplies - shampoos, deodorants, tissues, etc.
Pet food
Household supplies - detergent, bleaches, foodwraps, etc.
Minor auto parts - spark plugs, oil filters, anti-freeze, etc.
Major auto parts - tires, batteries, air filters, etc.
Snowmobile / outboard motor parts
Beer
Liquor and wine
Audio / video tapes, CD's
Film and film processing, batteries
Reading supplies

Section D: outside purchases (This section is applicable only for those items obtained from outside sources)

Instructions:

For each entry you have made in column 2 (Outside Purchases) on page 4, please indicate in the appropriate columns below:

  1. The location where each outside purchase was normally made (if more than 1 location per item, estimate each in percentage terms).
  2. The name of the business with whom you normally deal.
  3. The method of transporting the goods to the post (i.e. parcel post, air freight, train, boat, private vehicle or a combination of these).
    If goods within one group are sometimes transported by different means, list them all and estimate each in percentage terms.
  4. Give the name of the carrier(s) that are normally used along with the shipping rate per kg. and minimun charge where applicable.

Standard table symbols

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
B
The name of the business(es) with whom you normally deal
C
The method normally used to transport the goods to the post
% if more than one method pergroup D
Where applicable, give the name of the carrier(s) normally used, the shipping rate/kg. and the minimum charges

Examples

Cash & carry, enterprise extra foods, Yellowknife

From Edmonton by truck
From Edmonton by air
From Yellowknife by private vehicle
25%
25%
50%
XYZ transport $0.90/kg - $20 minimum
ABC airline $1.50/kg - $22 minimum
N/A
Safeway Private vehicle .. N/A
Data entry here Data entry here

Section D: Outside purchases(continued)

In the event that you make large bulk purchases for food and related items, please give the approximate weight, the dollar value and the method of transportation of the single largest order you have received during the past 12 months. Do not include shipments of household furnishings, personal effects, vehicles, building supplies, etc.
  • Value ($) (excl. transportation costs)
  • Approximate weight (kg)
  • Method of transportation

If you have indicated that you use a private vehicle to bring in outside purchases, please indicate the one-way distance you must drive from the post to the location in question, the frequency these trips are made and the average value of the purchases. Please also indicate the type of road that is used to get to the location in question. (i.e. gravel, paved, etc.)

  • One way distance
    • miles
    • m
  • Frequency of the trips
    • once every _ week(s)
  • Average value of purchases (exel. gas, meals & lodging)
    • $_ /trip
    • Type of road surface:
  • If overmight meals and lodging are required - costs per day: $_
  • Approximate cost of gas (one way): $_

Section E: Comments

This section has been added to enable you to express your views and opinions about local conditions as they affect your living cost situation and those of your family. More specifically, your comments would be welcomed regarding the quality and availability of goods and services, as well as the retail outlets. (Please be as specific as possible i.e. estimate spoilage loss, etc. in percentage terms.)

Certification

I hereby that the above information is correct and complete to the best of my knowledge.

  • Signature
  • Date

Section F: Insurance and other home services

  • Motor vehicle insurance coverage
    • Type of vehicle:
      • Car
      • Truck
      • Minivan
      • SUV
    • Make:
    • Model:
    • Year:
  • Liability protection amount $:
  • Deductible amounts:
    • Forliability $:
    • For comprhensive $:
  • Name of Insurer
  • Total amount of premium $:
  • Home owners/tenants insurance coverage. Name of Insurer:
  • Type of dwelling
    • House
    • Apartment
    • Townhouse
    • Other (please specify)
    • Own
    • Rent
    • Provided by the Government
  • Home owner's package
    • Annual premium $:
    • Deductible amount $:
    • Coverage on dwelling $:
    • Coverage on contents $:
    • Liability protection amount $:
    • Other(s) $:
  • Tenant's package
    • Annual premium $:
    • Deductible amount $:
    • Coverage on contents $:
    • Liability protection amount $:
    • Other(s) $:
      Please specify other:
  • Satellite or cablevision service

    In this section, please specify if you receive satellite , cablevision and/or internet service at your home. Please indicate the type of service, the name or the service provider, the level of service that you receive and the monthly cost for this service.

    • Name of provider
    • Satellite
    • Cablevision
    • Do not receive either service
    • Basic service
      • # of channels
      • Monthly charge $:
    • Extended Package
      • # of channels
      • Monthly charge $:
    • Extended package Plus
      • # of channels
      • Monthly charge $:
    • Internet service
      • Name of Provider:
      • no service
      • # of hours access per month
      • unlimited
      • Monthly charge $:
      • 2nd telephone line (if applicable)
      • Monthly charge $:

Internet addresses

To view the "Isolated Posts and Government Housing Directive"

go to the Treasury Board Secretariat internet site:
http://www.tbs-sct.gc.ca/hr-rh/gtla-vgcl/menu-ipla-dpicl-eng.asp

To view past changes/updates to directive

go to the National Joint Council internet site:
http://www.njc-cnm.gc.ca/index.php?lang=e

  • click on "What's New"
  • you can also access the Directive by clicking on "NJC Directives"
To view the list of designated departmental coordinators for the directive

go to the Treasury Board Secretariat internet site:
http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/ipgh-dpill/ddhc-cmdl-eng.asp

Isolated posts unit - Statistics Canada:(e-mail address)

Linda Fortin-Dorion - linda.fortin-dorion@statcan.gc.ca

Denis Montreuil - denis.montreuil@statcan.gc.ca

Jurisdiction
Year

Introduction

This information is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Completion of this questionnaire is a legal requirement under this act.

Purpose of Survey
The Youth Custody and Community Services (YCCS) survey provides important indicators as to the nature and characteristics of correctional caseflow that are of use to agencies responsible for the delivery of these services, the media and the public. The survey collects annual data on the delivery of youth correctional services by the provincial/territorial correctional systems. Key themes include: new admissions (commencements) to correctional programs of sentenced custody, probation, and other community-based programs. The information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality
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 the information from this survey for statistical purposes.

For More Information
Visit the "Information for survey participants" page at www.statcan.gc.ca.

Survey Instructions

  1. Select the language of your choice by clicking the "English / Français" button displayed at the top of each page.
  2. Enter data in white cells. Totals will calculate automatically in the shaded green cells and cannot be edited.
  3. For tables 2 to 24, admissions and releases must be counted each time the custody or community status of an individual changes, providing an indication of the total workload associated with an individual as he/she moves through the corrections system. For example, a person admitted to pre-trial detention, sentenced to secure custody and supervision, followed by time served on probation is counted three times. For detailed definitions and scoring rules for admissions and releases, please refer to the glossary.
  4. For table 1, Initial Entry counts must count only the status under which a person first makes contact with correctional services. Using the example in point 3, the same person must be counted only once, and the initial entry would be classified as pre-trial detention.
  5. Means and medians cannot be automatically calculated by the questionnaire. These must be entered manually in tables 9, 13, 14, 18, 19, 23, and 24.
  6. Clicking the "Glossary / Glossaire" button at the top of any page opens a list of the core definitions, ordered alphabetically to facilitate your search. Return to the survey by clicking the "Survey / l'Enquête" button.

Contact Information

Please provide the name and title of the person who completed this questionnaire. We require this information for follow-up purposes. It is recommended that you keep a copy of this questionnaire for your records in case we require clarification about the information provided.

Name of person completing form:
Title:
Phone:
Fax:
E-mail:
Date:

STC/CCJ-155-75090
Statistics Canada/Statistique Canada
Canada

Table 1: Number of Young Persons Commencing Correctional Services by Status at Initial Entry1 (For each of the following categories: Pre-Trial Detention, Secure Custody, Open Custody, Community)

  • Total Initial Entry
  • Pre-Trial Detention
  • Total Secure Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act
  • Total Open Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act
  • Intensive Support and Supervision
  • Non-Residential Program
  • Deferred Custody & Supervision
  • Probation
  • Other2
  1. Initial Entry:The status representing the first point at which a youth commences uninterrupted supervision within the youth corrections system.

  2. Other : This category includes the number of youth who have commenced their period of supervision with other community sentences such as fine options, orders for restitution, compensation or other community or personal services, and other sentences deemed appropriate by the youth justice court, not including extrajudicial sanctions (EJS).

Comments:

Table 2: Admissions to Custody, (For each of the following categories: Pre-Trial Detention, Provincial Director Remand, Secure Custody, Open Custody)

  • Total Admissions
  • Pre-trial Detention
  • Provincial Director Remand
  • Total Secure Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act
  • Total Open Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act

Comments:

Table 3: Admissions to Community Corrections, (For each of the following categories: Pre-Trial Detention, Provincial Director Remand, Community Portion of Custody Sentences, Community)

Total Admissions

  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Intensive Support and Supervision
  • Non-Residential Program
  • Deferred Custody and Supervision
  • Probation
  • Other

Comments:

Table 4: Releases from Custody (For each of the following categories: Secure Custody, Open Custody)

  • Total Releases
  • Pre-trial Detention
  • Provincial Director Remand
  • Total Secure Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act
  • Total Open Custody
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Young Offenders Act

Comments:

Table 5: Releases from Community Supervision, (For each of the following categories: Community Portion of Custody Sentences, Community)

  • Total Releases
  • Custody & Supervision
  • Custody & Supervision (Murder)
  • Custody & Supervision (Other Presumptive)
  • Intensive Rehabilitative Custody & Supervision
  • Intensive Support and Supervision
  • Non-Residential Program
  • Deferred Custody and Supervision
  • Probation
  • Other

Comments:

Table 6: Admissions to Pre-Trial Detention by Most Serious Offence, (For each of the following categories: Offences against the person, Property offences, Other Criminal Code, Other offences, Unknown)

  • Total Admissions
  • Total
  • Assault Level 2
  • Common assault
  • Sexual assault
  • Robbery
  • Other offenses against the person
  • Total
  • Break & Enter
  • Theft $5,000 & under
  • Theft over $5,000
  • Possession stolen goods
  • Mischief
  • Other property
  • Other CC
  • Total
  • Drug related
  • YCJA / YOA
  • Other Federal
  • Provincial/Municipal
  • Unknown

Comments:

Table 7: Admissions to Pre-Trial Detention and Provincial Director Remand by Age and Sex, (For each of the following categories: Pre-Trial Detention: Total, Male, Female, Unknown; Provincial Director Remand: Total, Male, Female, Unknown)

  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18+
  • Unknown

Comments:

Table 8: Admissions to Pre-Trial Detention and Provincial Director Remand by Aboriginal Status and Sex, (For each of the following categories: Pre-Trial Detention: Total, Male, Female, Unknown; Provincial Director Remand: Total, Male, Female, Unknown)

  • Sex
  • Total
  • Aboriginal
  • Non-Aboriginal
  • Unknown

Comments:

Table 9: Releases from Pre-Trial Detention by Time Served and Sex, (Pre-Trial Detention, for each of the following categories: Total, Male, Female, Unknown)

  • Sex
  • Total
  • 1 Week or less
  • 1 week to 1 month
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

Table 10: Admissions to Secure Custody by Most Serious Offence, (please specify the Custody Status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision ( From Deferred Custody, From Provincial Director Remand), YOA) ; for each of the following categories: Total Most Serious Offence, Offences against the person, Property offences, Other CC, Other Offences, Unknown)

  • Total Most Serious Offence
  • Total (Offenses against the person)
  • Assault Level 2
  • Common assault
  • Sexual assault
  • Robbery
  • Other offenses against the person
  • Total (Property offences)
  • Break & Enter
  • Theft $5,000 & under
  • Theft over $5,000
  • Possession stolen goods
  • Mischief
  • Other property
  • Total (Other CC)
  • Total (Other Offenses)
  • Drug related
  • YCJA / YOA
  • Other Federal
  • Provincial/Municipal
  • Total (Unknown)

Comments:

Table 11: Admissions to Secure Custody by Age and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, (From Deferred Custody, From Provincial Director Remand), Young Offenders Act)

  • Total
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18+
  • Unknown

If available please provide data for "From Deferred Custody" and "From Provincial Director Remand". These are subsets of Custody and Supervision orders, and as such these numbers should be included in one of the four Custody and Supervision counts shown above.

Comments:

Table 12: Admissions to Secure Custody by Aboriginal Status and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, (From Deferred Custody, From Provincial Director Remand), Young Offenders Act)

  • Sex
  • Total
  • Aboriginal
  • Non-Aboriginal
  • Unknown

If available please provide data for "From Deferred Custody" and "From Provincial Director Remand". These are subsets of Custody and Supervision orders, and as such these numbers should be included in one of the four Custody and Supervision counts shown above.

Comments:

Table 13: Admissions to Secure Custody by Aggregate Sentence Length and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, From Deferred Custody, From Provincial Director Remand, Young Offenders Act)

  • Sex
  • Total
  • 1 month or less
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

Table 14: Releases from Secure Custody by Time Served and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Young Offenders Act)

  • Releases
  • Length of Time Served
  • Sex
  • Total
  • 1 month or less
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

Table 15: Admissions to Open Custody by Most Serious Offence, (For each of the following categories: Total Most Serious Offence, Offences against the person, Property offences, Other CC, Other offences, Unknown; Please specify Custody Status: Total , Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision(From Deferred Custody, From Provincial Director Remand), Young Offenders Act)

  • Total Most Serious Offence
  • Total (Offences against the person)
  • Assault Level 2
  • Common assault
  • Sexual assault
  • Robbery
  • Other offences against the person
  • Total (Property offences)
  • Break & Enter
  • Theft $5,000 & under
  • Theft over $5,000
  • Possession stolen goods
  • Mischief
  • Other property
  • Total(Other CC)
  • Total(Other)
  • Drug related
  • YCJA / YOA
  • Other Federal
  • Provincial/Municipal
  • Total (Unknown)

Comments:

Table 16: Admissions to Open Custody by Age and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision (From Deferred Custody, From Provincial Director Remand), Young Offenders Act)

  • Sex
  • Total
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18+
  • Unknown

If available please provide data for "From Deferred Custody" and "From Provincial Director Remand". These are subsets of Custody and Supervision orders, and as such these numbers should be included in one of the four Custody and Supervision counts shown above.

Comments:

Table 17: Admissions to Open Custody by Aboriginal Status and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision (From Deferred Custody, From Provincial Director Remand), Young Offenders Act)

  • Sex
  • Total
  • Aboriginal
  • Non-Aboriginal
  • Unknown

If available please provide data for "From Deferred Custody" and "From Provincial Director Remand". These are subsets of Custody and Supervision orders, and as such these numbers should be included in one of the four Custody and Supervision counts shown above.

Comments:

Table 18: Admissions to Open Custody by Sentence Length ordered and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, From Deferred Custody, From Provincial Director Remand, Young Offenders Act)

  • Admissions
  • Sentence Length
  • Sex
  • Total
  • 1 month or less
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

If available please provide data for "From Deferred Custody" and "From Provincial Director Remand". These are subsets of Custody and Supervision orders, and as such these numbers should be included in one of the four Custody and Supervision counts shown above.

Comments:

Table 19: Releases from Open Custody by Time Served and Sex, (please specify gender: Total, Male, Female, Unknown for each of the following Custody status: Total, Custody & Supervision, Custody & Supervision (Murder), Custody & Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Young Offenders Act)

  • Releases
  • Length of Time Served
  • Sex
  • Total
  • 1 month or less
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

Table 20: Admissions to Community Corrections by Most Serious Offence, (For each of the following categories: Total Most Serious Offence, Offences against the person, Property offences, Other CC, Other offences, Unknown; Please specify type of Community Status: Total, Custody and Supervision, Custody and Supervision (Murder), Custody and Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Intensive Support & Supervision, Non-Residential Program, Deferred Custody & Supervision, Probation, Other1)

  • Total Most Serious Offence
  • Total (Offenses Against the Person)
  • Assault Level 2
  • Common assault
  • Sexual assault
  • Robbery
  • Other offenses against the person
  • Total (Property Offences)
  • Break & Enter
  • Theft $5,000 & under
  • Theft over $5,000
  • Possession stolen goods
  • Mischief
  • Other property
  • Total (Other CC)
  • Total (Other Offences)
  • Drug related
  • YCJA /YOA
  • Other Federal
  • Provincial/Municipal
  • Total (Unknown)
  1. Other: Includes any other community sentence managed by community corrections, for example: community service disposition as per S.42(i) or restitution as per S. 42(f).

Comments:

Table 21: Admissions to Community Corrections by Age and Sex, (Please specify gender: Total, Male, Female, Unknown for each of the following Community Status: Total, Custody and Supervision, Custody and Supervision (Murder), Custody and Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Intensive Support & Supervision, Non-Residential Program, Deferred Custody & Supervision, Probation, Other)

  • Age at Time of Admission
  • Sex
  • Total
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18+
  • Unknown

Comments:

Table 22: Admissions to Community Corrections by Aboriginal Status and Sex, (Please specify gender: Total, Male, Female, Unknown for each of the following Community Status: Total, Custody and Supervision, Custody and Supervision (Murder), Custody and Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Intensive Support & Supervision, Non-Residential Program, Deferred Custody & Supervision, Probation, Other)

  • Sex
  • Total
  • Aboriginal
  • Non-Aboriginal
  • Unknown

Comments:

Table 23: Admissions to Community Corrections by Sentence Length and Sex, (Please specify gender: Total, Male, Female, Unknown for each of the following Community Status: Total, Custody and Supervision, Custody and Supervision (Murder), Custody and Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Intensive Support & Supervision, Non-Residential Program, Deferred Custody & Supervision, Probation, Other)

  • Admissions
  • Sentence Length
  • Sex
  • Total
  • 3 months or less
  • >3 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

Table 24: Releases from Community Corrections by Time Served and Sex, (Please specify gender: Total, Male, Female, Unknown for each of the following Community Status: Total, Custody and Supervision, Custody and Supervision (Murder), Custody and Supervision (Other Presumptive), Intensive Rehabilitative Custody & Supervision, Intensive Support & Supervision, Non-Residential Program, Deferred Custody & Supervision, Probation, Other)

  • Releases
  • Length of Time Served
  • Sex
  • Total
  • 1 month or less
  • >1 to 6 months
  • >6 months to 1 year
  • >1 to 2 years
  • More than 2 years
  • Unknown
  • Mean (days)
  • Median (days)

Comments:

YCCS Core Definitions

Aboriginal Status:
Indicates whether the youth is Aboriginal. Aboriginal status includes North American Indian, Métis and Inuit whether registered or not. Please note that this variable is self-reported and data availability varies among jurisdictions.

Admission:
Admissions are collected each time a person begins any type of custodial or community supervision, and describe and measure the case-flow in correctional agencies over time. The same person can be included several times in the admission counts where the individual moves from one type of legal status to another (e.g., from open to secure custody) or re-enters the system in the same year. As such, admissions represent the number of entries within a fiscal year to sentenced custody, to remand, and to community supervision regardless of the individual's preceding or following legal status.

Age:
Refers to the age of the young person at the time of admission into a custody status or community program.

Aggregate sentence:
The earliest start date and the latest end date within a specific status.

Custody and Supervision - Community Portion:
The period of time, or the portion of the young persons youth sentence that must, with exception of completing an application for continuation of custody, be served in the community.

Custody and Supervision - Custodial Portion:
The period of time, or the portion of, the young persons youth sentence that must be served in custody before he or she begins to serve the remainder under community supervision.

Custody and Supervision - Murder:
An offense where a young person has committed or alleged to have committed first or second degree murder, attempt to commit murder, or manslaughter and for which the youth, if tried as an adult, would be liable to imprisonment for a term of more than two years.

Custody and Supervision - Other Presumptive:
An offense where a young person has committed or alleged to have committed aggravated sexual assault or a serious violent offence for which the youth, if tried as an adult, would be liable to imprisonment for a term of more than two years.

Deferred Custody:
Like a conditional sentence within adult sentencing, deferred custody is a community-based alternative to a custodial sentence. Under a deferred custody order, the young person will serve his or her sentence in the community under a set of strict conditions. If these conditions are not followed, the young person may be sent to custody to serve the balance of that sentence.

Extrajudicial Sanctions:
An action other than a judicial proceeding used to deal with a young person alleged to have committed an offence. Participants in extrajudicial sanctions program may or may not have been charged by the police. Information on extrajudicial sanctions is not within the scope of the YCCS.

Initial Entry:
The status representing the first point at which a youth commences uninterrupted supervision within the youth corrections system.

Intensive Rehabilitative Custody & Supervision (IRCS):
Sentence intended to be a treatment sentence applicable to young persons guilty of the most serious violent offences and who are suffering from mental, psychological, or emotional disorders. It is the most serious youth sentencing option available under the YCJA.

Intensive Support and Supervision Program:
(ISSP) - Provides intensive individual and family therapy for youth with complex mental health issues, who have been found guilty of an offence that would otherwise result in custody, but whose mental health issues are determined to best be addressed by home and community interventions.

Mean:
The mean of a population is obtained by adding up the values of every observation in the population and then dividing the result by the number of observations in the population.

Median:
The median of a population is referred to as the midpoint of a distribution, once the distribution has been arranged from the lowest to highest value, where an equal number of observations are above and below this point.

Most Serious Offence Categorization:
Admissions are categorized according to the offence violation codes in the Uniform Crime Reporting Survey (UCR) (see Appendix A). The most serious offence in each admission should be determined in accordance with the CCJS's courts-based offence seriousness ranking (see Appendix B).

Open custody:
A facility is considered "open" when there is minimal use of security devices or perimeter security. The extent to which facilities are "open" varies across jurisdictions. Open custody facilities include community residential centres, group homes, childcare institutions, forest or wilderness camps etc.

Probation:
A common type of community-based sentence, where the young person is placed under the supervision of a probation officer or other designated person. Unsupervised probation orders are excluded.

Provincial Director Remand:
To hold a young person in custody following the breach of community supervision conditions pursuant to a warrant issued by the Provincial Director.

Release:
Releases represent the end of a legal status in correctional services and do not necessarily represent the end of supervision by correctional services. The same person can be included several times in the release counts where the individual moves from one type of legal status to another (e.g., from remand to sentenced custody and then to community services). As such, releases represent the number of movements within a fiscal year out of remand, sentenced custody and the community statuses regardless of the individual's preceding or following legal status.

Remand/Pre-trial Detention:
To hold a young person temporarily in custody, while awaiting trial or sentencing.

Reporting Period:
The reference time period (e.g., fiscal year - April 1 to March 31) during which a youth must be active in order to be extracted for YCCS purposes. A youth is active if he/she is under the supervision of the Provincial/Territorial Director of youth corrections (e.g., serving a sentence, or under community supervision).

Secure Custody:
A facility is considered "secure" when young persons are detained by security devices, including those facilities which operate with full perimeter security features and/or where youths are under constant observation. The extent to which facilities are "secure" varies across jurisdictions.

Sentence:
Under the YCJA, a youth justice court orders a sentence upon finding a young person guilty of an offence. Sentence types include the following:

  1. Custodial Sentences: include Custody and Supervision - open, and custody and supervision - secure; and
  2. Community Supervision: includes intensive support and supervision, deferred custody and supervision, supervised probation, community service order, personal service order, compensation, restitution, or any other sentence deemed appropriate.

Sentence Length:
This refers to the aggregate sentence or total amount of continuous days for a particular sentence that a young person is ordered to serve under the Young Offenders Act or the Youth Criminal Justice Act. The specific amount of days must be for an uninterrupted period of time during which the youth is under the authority of the Provincial/Territorial Director. For multiple custodial sentences (i.e., secure and open custody), if sentences are concurrent then the sentence length is the longest sentence; if the sentences are consecutive, then the sentence length is the sum of all custodial sentences; and if sentences are both concurrent and consecutive then the aggregate sentence is the sum of both types as calculated above.

Sentenced Custody:
Refers to both secure and open custody.

Status of Supervision:
The program status in which the young person is under the responsibility of correctional services (e.g., secure custody, open custody, pre-trial detention, probation or other community supervision).

Time Served:
Refers to the aggregate time served or total amount of days a young person spent upon completion of an uninterrupted period of time under a particular status during which time the youth was under the authority of the Provincial/ Territorial Director.

Young Person (YCJA)/Young Offender (YOA):
A person who is twelve years of age or older, but less than eighteen years of age, at the time of committing an offence.

YCJA: Young Criminal Justice Act
YOA: Young Offenders Act