2010 to 2011 Collection Period

History and Background

The Elementary-Secondary Education Statistics Project (ESESP, now renamed) started as a pilot project that was first introduced by Statistics Canada (STC) in 2003.  The survey content originates from three (3) tables which were originally part of a survey that was sent out each year to all provinces and territories by the British Columbia Ministry of Education.  Following formal consultation with all provinces, territories and data users, seven (7) new tables were introduced by Statistics Canada to collect additional data.  The goal of this project is to collect elementary/secondary expenditure data and to replace several surveys which were used for the collection of enrolment, graduate, and educator data.  These included the former Elementary-Secondary School Enrolment Survey, the Secondary School Graduate Survey, the Elementary-Secondary Education Staff Survey and the Principal’s Statistical Report as the official collection tools for elementary-secondary enrolments, graduates, and staff data.  Although this project collects expenditure data, the Survey of Uniform Financial System – School Boards survey remains active.  The main objectives we are hoping to achieve with this collection tool are to produce relevant, comparable and timely statistics and to reduce the respondent burden on educational organisations and school principals. 

Statistics Canada maintains a close relationship with the Canadian Education Statistics Council, particularly the Strategic Management Committee (SMC) and seeks their on-going advice and guidance on the survey.

The Canadian Education Statistics Council (CESC) is a partnership between the Council of Ministers of Education of Canada (CMEC) and Statistics Canada. CESC was established in 1989 to improve the quality and comparability of Canadian education data and to provide information that can inform policy-development in education.

CESC produces “Education Indicators in Canada: Report of the Pan-Canadian Education Indicators Program” (PCEIP) to provide a set of statistical measures on education systems in Canada for policy makers, practitioners, and the general public to monitor the performance of education systems, across jurisdictions and over time.

In January 2010, the name of the ESESP changed to the Elementary-Secondary Education Survey (ESES) to symbolize the change from a pilot project to an on-going core survey of Statistics Canada.

Changes in Data Collection

Private School Data Collection:

In the summer of 2010, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected on the ESES for public schools, Enrolment (grade), Enrolment (age), Minority Language, Graduates and Educators could be provided by jurisdictions for private schools.  Therefore, in January 2011, Statistics Canada commenced collection of private school data for the 2009/2010 collection period. 

Home Schooling Data Collection:

In the summer of 2011, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected on the ESES for public schools, Enrolment (grade), Enrolment (age) could be provided by jurisdictions for home schooling. Therefore, in January 2012, Statistics Canada commenced collecting home schooling data for the 2011/2012 collection period as a pilot study.

Definitions

In order to obtain consistent counts of students, educators, graduates and expenditures for school boards and districts across provinces and territories, it is very important that respondents use common definitions. 

School Board encompasses district school boards, school authorities and/or their equivalent depending on the jurisdiction.

School District refers to all school boards and/or school districts.  

Public Schools are publicly funded elementary and secondary schools that are operated by school boards or the province or territory.  They include all regular publicly funded schools (graded and ungraded), provincial reformatory or custodial schools and others that are recognized and funded by the province or territory.

Private Schools encompass bothelementary and secondary schools that, whether church affiliated, or non-sectarian, are operated, managed and administered by private individuals and/or groups (e.g. a Church, a Trade Union or a business enterprise, foreign or international agency), or its Governing Board consists mostly of members not selected by a public agency. 

The extent to which an institution receives its funding from public or private sources does not determine the classification status of the institution between public and private.

Privately managed schools may be subject to some regulation or control by public authorities, but these institutions are nevertheless classified as private, provided that they are ultimately subject to private control. Public regulation may extend to areas such as curriculum, staffing appointments, admissions policies, and other matters.

The ESES does not distinguish between government dependent private and independent private institutions.  

As a reminder, private school data is to be submitted as an aggregate at the provincial level, not school level.

Home Schooling is an alternative method of learning that takes place outside of the public or private school environment. Parents choosing homeschooling have the primary responsibility of managing, delivering and supervising their children's courses and program of learning, which can vary from a very structured curriculum to free-form learning.

The Tables Explained

Table 1:  Expenditures

School District Expenditures include all expenditures (operating and capital) paid directly by district school boards.

Ministry of Education Expenditures include all expenditures (operating and capital) expenses paid on behalf of district school boards by Ministries/Departments of Education or any other entities responsible for education (ex: Ministry of Learning, Ministry of Advanced Education).

Other Provincial Governments or Agencies Expenditures include all expenditures (operating and capital) incurred by other provincial departments or agencies such as Ministry of Finance, Ministry of Transport, etc.  Do not include expenses paid on behalf of school districts by Ministries of Education.

Expenditures included are:

• those for regular Programs for Youth
• those for Adult Upgrading Programs such as General Education Development (GED), Adult Basic Education (ABE) and other equivalent programs for secondary schools.
• those for Vocational Programs for Youth and Adults offered at the secondary level only.

Expenditures excluded are:

• federal expenditures (e.g. schools operated by the Department of Indian and Northern Affairs or the Department of National  Defense, federal programs such as Official Languages, Human Resources Development Canada programs, CIDA programs, Health and Welfare programs)
• those for private schools
• those related to programs at the post-secondary level
• intra-sectoral transactions
• principal portion of debt repayments or bank loans
• recoveries of expenditures from specified purpose
• provision for vacation pay and similar employee benefit
• provision for bad debts and any other provisions
• reserves and other suspense accounts
• deficits and write-off to losses
• depreciation on capital expenditures (amortization charges
• debenture discount
• taxes remitted to other government sub-sectors (ex: municipal taxes)

School boards and districts

Educator Remuneration:

Salaries, wages and allowances (row 1)
Salaries and wages are the remuneration to educators for services rendered. Include principals, vice-principals and other professional non-teaching staff which includes, among others, pedagogical consultants, guidance counselors and special education teachers.

Allowances are payments made in addition to salaries/ wages to compensate for isolation, additional administrative duties or other responsibilities and other similar costs. Include sick leave payments, maternity leave and other approved leave. Do not include ad hoc allowances for travel and accommodation (include in “Other operating expenditures (row 6)”) and payments of superannuation or pension premiums on behalf of the educator.  For more information on the definition of “Educators”, please see the Educator related tables (section 2.3).

Fringe benefits – except employer’s contribution to Canada and Quebec pension plans (row 2)
Includes payment on behalf of the educator for unemployment insurance premiums, life insurance plans, health, dental and drug plans, vision care plans, workers' compensation plans, disability insurance plans, termination and early retirement gratuities, private use of institution's goods and services, employee discounts, professional fees related to professional development, payments to government work safety agencies, purchase and maintenance of clothing, moving fees, employee counseling services, union duties leave, annuity funds, paid recognition for years of service, paid holidays, trips, jury duty pay, employee parking lot fees, and board-sponsored recreation or paid memberships.

Educator pension plans:

Employer’s contribution to Canada and Quebec pension plans (row 3)
Includes the employer’s contribution to Canada and Quebec pension plans.

Others pension plans (row 4)
Any other types of pension plans.

Periodic contributions to rectify actuarial deficiencies (row 5)
Adjustments made during the current year to ensure that the funds required are available, which are actuarial liability adjustments made to current service payments to reduce or eliminate the debt.

Other operating expenditures:

Other operating expenditures (row 6)
Include salary and non salary costs related to business administration, instruction, educational services, food services, school facilities services, school transportation and any other expenditure related to the provision of services in the public school system. Do not include interests on debt services.

Total operating expenditures (row 7)
The sum of rows 1 to 6.

Capital expenditures:

Capital expenditures (row 8)
Include acquisitions of physical assets of a fixed or permanent nature with a useful life of more than one operating year. Include expenditures of an annual or cyclical nature for capital-lease and leasehold improvement (e.g. major repairs and upgrades to school and board buildings, new school and board furniture equipment and vehicles). Do not include expenditures for non-major repairs and maintenance designated as “plant operation” in “Other operating expenditures (row 6)”.

Note that all capital expenditures must be reported with the historical cost in the year of the initial expenditure. If the capital expenditures are "amortized" during their useful life, they should be converted to the historical cost and reported to the year of the initial cost in order to insure the comparability of data between provinces and territories. Please include a description of each category on the Capital Expenditure Conversion form whenever the amortization of a fixed asset is used.

Interest on debt services (row 9)
Include the interest on loans and advances, bonds, debentures and mortgages, other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 10)
The sum of rows 8 and 9.

Total expenditures - School boards and districts (row 11)
The sum of rows 7 and 10.

Ministry of education

Educator remuneration:

Salaries, Wages and Allowances (row 12)
As defined under school district expenditures (see row 1).

Fringe benefits – except employer’s contribution to pension plans (row 13)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer’s contribution to pension plans (row 14)
As defined under school district expenditures (see row 3).

Others pension plans (row 15)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 16)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 17)
Include only Ministry/Department of Education expenses relating to DIRECT financial support of school boards. For example, milk programs, textbooks, library, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or districts. 

General administration (row 18)
Include only administration expenses directly incurred by the Ministry/Department of Education. For example, the Minister’s Office expenses including his/her salary, human resources, administrative support and financial services. If any of these administration expenses stated above are also lumped together with post-secondary education, please state or pro-rate the elementary and secondary portion only.

Total operating expenditures (row 19)
The sum of rows 12 to 18.

Capital expenditures:

Capital expenditures (row 20)
Include only Ministry/Department of Education capital expenditures relating to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts.

Interest on debt services (row 21)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 22)
The sum of rows 20 and 21.

Total expenditures – Ministry/Department of Education (row 23)
The sum of rows 19 and 22.

Other provincial departments or agencies

Educator remuneration:

Salaries, wages and allowances (row 24)
As defined under school district expenditures (see row 1).

Fringe benefits – al, except employer’s contribution to pension plans (row 25)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer’s contribution to pension plans (row 26)
As defined under school district expenditures (see row 3).

Others pension plans (row 27)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 28)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 29)
Include only Other provincial government or agencies expenses relating to DIRECT financial support of school boards. For example, school book bureaus, milk programs, textbooks, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or schools districts, administration expenses (see row 17). Do not include any expenses from Ministry/Department of Education.

Total operating expenditures (row 30)
The sum of rows 24 to 29.

Capital expenditures:

Capital expenditures (row 31)
Include only Other provincial governments or agencies capital expenditures related to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts. Do not include any expenses from Ministry/Department of Education.

Interest on debt services (row 32)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 33)
The sum of rows 31 and 32.

Total expenditures - Other provincial departments or agencies (row 34)
The sum of rows 30 and 33.

Total Education Expenditures:

Total Education Expenditures (row 35)
The sum of rows 11, 23 and 34.

Table 2A and Table 2B:  Enrolments by Type of Program, Grade and Sex, Age and Sex, School Boards and Districts (Headcount)

Public Enrolment (for tabs 2A_Public_Grade_&_Sex and 2B_Public_Age_&_Sex) is thenumber of students (headcount) enrolled in publicly funded schools operated by school boards or the province in September (or as close as possible thereafter) of the school year.  It includes all students in regular publicly funded schools (graded and ungraded), provincial reformatory or custodial schools, and other students recognized and funded by a province or territory.   Do not include correspondence or distance education enrolments, private school students, independent school students or students in schools financed by federal departments (e.g. the Department of National Defense and the Department of Indian and Northern Affairs).

Include other non-standard enrolment including students receiving educational services (if recognized by the province) and for schools and/or school districts that receive funding in a unique manner.  They may be non-graduates who are taking only a few courses required to complete graduation.  For example, a student who is enrolled in only 25% of a 'regular' course load and for whom the school or school district receives only 25% of the usual funding. This category may not apply to some provinces or territories.

Private Enrolment (for tabs 2A_Private_Grade_&_Sex and 2B_Private_Age_&_Sex) is similarly the number of students enrolled in private schools in September (or as close as possible thereafter) of the school year. 

Home Schooling Enrolment (for tabs 2A_Home_Schooling_Grade_&_Sex and 2B_Home_Schooling_Age_&_Sex) is similarly the number of students enrolled in home schooling in September (or as close as possible thereafter) of the school year.

Vocational Education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour-market vocational qualification recognized by the authorities in the province/territory in which it is obtained.  

Vocational Studentsmust have at least 25 per cent of their instructional time in a vocational or technical program.

Table 2.1:  Regular Programs for Youth
Enrolments for general training programs offered to similarly-aged students. 

Table 2.2:  Full Time Equivalent (FTE) Rate (Adjustment Factor) - Regular Programs for Youth
Full time equivalent (FTE) rate represents the fraction of time spent in classroom and for which the students are funded.  If the fraction of time is unknown, an estimate should be provided.  For example, junior kindergarten and kindergarten students taking a half-time program and where a half-time program is being funded, the FTE enrolment would be the headcount enrolment divided by two, which is 0.5.  If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by four, which is 0.25.

For most jurisdictions, grades 1-12 have an FTE of 1.0 as these grades are generally considered full-time.   FTE’s less than 1.0 are common for the Junior Kindergarten and Kindergarten grades. 

Table 2.3:  Upgrading Programs for Adults
Enrolments in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs.  Do not include any enrolments in upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 2.4:  Vocational Programs for Youth and Adults
Enrolments in all professional and technical training programs offered in public schools operated by school boards or the province.  Do not include any enrolments in vocational programs offered at the postsecondary level or by any institution other than a school board.

Table 3:  Enrolments by Type of Minority and Second Language Programs, (Headcount)

Table 3.1:  Regular Second Language Programs (or Core Language Programs)
Enrolments in programs where French is taught to Anglophone students or English is taught to Francophone students as a subject in the regular course offerings.  One or more additional subjects can also be taught in the student’s second official language but second language instruction must not exceed 25% of all instruction time.

Table 3.2:  Second Language Immersion Programs
Enrolments in programs where French is the language of instruction for Anglophone students or English is the language of instruction for Francophone students.  Instruction time in the student’s second official language exceeds 25% of all instruction time.

Table 3.3:  Minority Language Programs (or First Official Language Programs)
Enrolments in programs for students from the official language linguistic minority in the relevant province or territory (French outside Québec, English in Québec). These programs allow children in the linguistic minority to pursue their education in their first official language.

Table 4:  Enrolments by Aboriginal Language Programs by Grade, (Headcount)

Table 4.1:  Aboriginal Language as a Subject (Aboriginal Second Language Program or Core Aboriginal)
Enrolments in programs where an Aboriginal language is taught as a subject (as a part of the regular course offerings).  One or more additional subjects can also be taught in an Aboriginal language but may not exceed 25% of all instruction time.  Table 4.1 captures data for all students, aboriginal and non-aboriginal.

Table 4.2:  Aboriginal Language Immersion Programs (Aboriginal First Language Programs)
Enrolments in schools where all classroom instruction is taught in an Aboriginal language for Aboriginal students (exclude non-Aboriginal/First Nation students).

Table 5:  Enrolments in Special Needs Education by Type of Exceptionality (Disability), Type of Class, School Boards and Districts (Headcount)

Special Needs Education accommodates students who have been identified with exceptionalities and for whom additional public and/or private resources are provided to support their education.  Additional resources are resources made available over and above those generally available to regular students and are provided to support students who have difficulty following the regular curriculum.  They include, but not limited to, personnel resources (a more favorable teacher/student ratio, additional teachers, assistants or other personnel), material resources (aides or supports of various types, modification or adaptation to classroom, specialized teaching materials) or financial resources (modified funding formulae, money set aside within the regular budget allocation or additional payments).

Following the OECD definitions and recommendations from the Special Education and Student Services Directors of the Western and Northern Canada Protocol, these exceptionalities are broken in three sub-categories:

• Sensory, physical and intellectual disabilities - Low incidence disabilities

Refers to students whose disabilities have clear biological causes – such as physical disabilities, visual impairment/blind, hearing impairment/deaf, moderate to severe/profound intellectual disability, chronic health problem, multiple disabilities, autism and fetal alcohol syndrome (FAS).

• Learning disabilities and behavioral disabilities - High incidence disabilities

Refers to students who experience learning and/or behavioral difficulties.

• To compensate for Socio-Economic Status or other disadvantages

Refers to students whose difficulties are considered to arise primarily from socio-economic, cultural and/or linguistic disadvantages for which the education system seeks to compensate.

If a student has multiple special educational needs, this student should be counted in each of the sub-categories. However, please make sure that these students are only counted once in the totals.

Regular Class consists of a classroom composed of similarly aged students. 
Students who are withdrawn from a regular class to receive special education services for less than 25% of their instructional time or students who receive special supports while attending a regular class are deemed as attending a regular class.

Special Class consists of a segregated (all-day or partial) classroom composed of students with identified special education needs.  If a student spends 25% or more of her/his time outside of the regular classroom, they are considered as attending a special classroom.

Table 6:  Number of Graduates by Type of Programs and Age and Sex

Graduates represent first time graduates only.  Count late graduates but do not count the same graduate twice.

Table 6.1:  Regular Programs for Youth
Graduates of general training programs offered to similarly-aged students.  

Table 6.2:  Adult Upgrading Programs
Include graduates in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs.  Do not include any graduates of upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 6.3 a, b: Vocational Programs for Youth and Adults
Include graduates in all professional and technical training programs. Do not include any graduates of vocational programs offered at the postsecondary level or by any institution other than a school board

Table 7:  Educators in public and private schools (Headcounts)

Educator Related Tables include all employees in the public or private schools who belong to one of the three following categories:  teachers, school administrators and pedagogical support.

They include all educators in regular public or private schools.

They also include provincial reformatory or custodial schools, and other students recognized and funded by a province or territory, but do not include educators in correspondence or distance programs or independent schools financed by federal departments (e.g. the Department of National Defense and the Department of Indian and Northern Affairs).

Please note that all teachers in regular programs for youth, adult upgrading programs and vocational programs for youth and adults should also be included. Exclude any programs offered at the postsecondary level or by any institution other than a school board.

Teachers include personnel involved in direct student instruction in a group or one-on-one basis.  They include classroom teachers; special education teachers; specialists (music, physical education); and other teachers who work with students as a whole class in a classroom, in small groups in a resource room, or one-on-one inside or outside a regular classroom, including substitute/supply teachers.  Chairpersons of departments who spend the majority of their time teaching and personnel temporarily not at work (e.g. for reasons of illness or injury, maternity or parental leave, holiday or vacation) should also be reported in this category.  It excludes teacher’s aides or student teachers as well as other personnel who do not get paid for their employment. For paid teacher’s aides or educational assistants see category “pedagogical support” below.

School Administrators include all personnel who support the administration and management of the school such as principals, vice-principals and other management staff with similar responsibilities only if they do not spend the majority of their time teaching.  Exclude those who are in higher level management; receptionists, secretaries, clerks and other staff who support the administrative activities of the school; and those who are reported under “other than educators”.

Pedagogical Support staff includes professional non-teaching personnel who provide services to students to support their instruction program. It includes educational assistants, paid teacher’s aides, guidance counselors and librarians.  Exclude those in health and social support who should be reported under “other than educators”.

Table 7.1:  Number of Full-time and Part-time Educators by Age Group and Sex (Headcounts)

Educator Headcount is defined as the number of educators on September 30th (or as close as possible thereafter) of the school year who are responsible for providing services to the students reported in the Enrolment Headcount Tables.

Table 7.2:  Number of Full-Time Equivalent (FTE) Educators by Categories

Full Time Equivalent (FTE) Educator is defined as the number of full-time educators on September 30th (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory).  For example, if a normal full-time work allocation is ten months per year, an educator who works for six months of the year would be counted as 0.6 of a Full Time Equivalent (FTE) or an employee who works part time for ten months at 60% of full time would be 0.6 of an FTE.

FTEs belong to one of three categories:  teachers, school administrators and pedagogical support.

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Geophysical surveying and mapping services

Business units primarily engaged in gathering, interpreting and mapping geophysical data. These business units often specialize in locating and measuring the extent of subsurface resources such as oil, gas and minerals, but they may also conduct surveys for engineering purposes.

Exclude business units primarily engaged in geophysical surveying activities in combination with other exploration activities.

Surveying and mapping (except geophysical) services

Business units primarily engaged in providing surveying and mapping services of the surface of the earth, including the sea floor. These services may include surveying and mapping of areas above or below the surface of the earth, such as the creation of view easements or segregating rights in parcels of land by creating underground utility easements.

Examples of activities in the industry are:

• cadastral and topographic surveying and mapping services;
• control surveying services, such as geodesy and global positioning system (GPS) surveying;
• cartographic surveying services, including photogrammetric mapping;
• geographic information system (GIS) base mapping and quality control services;
• geospatial mapping services.

Exclude business units primarily engaged in:

• publishing atlases and maps;
• developing or publishing GIS software;
• providing geophysical surveying and mapping services.

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc.)

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

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.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

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.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

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, Statistics Canada may combine it with information from other surveys or from administrative sources.

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc. )

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc. )

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

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.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

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.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

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, Statistics Canada may combine it with information from other surveys or from administrative sources.

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Engineering services

This industry comprises business units primarily engaged in applying principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems. The assignments undertaken by these establishments may involve any of the following activities: the provision of advice, the preparation of feasibility studies, the preparation of preliminary and final plans and designs, the provision of technical services during the construction or installation phase, the inspection and evaluation of engineering projects, and related services.

Include:

• acoustical engineering consulting services;
• boat engineering design services;
• chemical engineering services;
• civil engineering services;
• combustion and heating engineering consultants;
• construction engineering services;
• electrical and electronic engineering services;
• engineering consulting services;
• engineering design services;
• engineers, private practice;
• environmental engineering services;
• erosion control engineering services;
• geological engineering services;
• geophysical engineering services;
• industrial engineering services;
• logging engineering services;
• marine engineering services;
• mechanical engineering services;
• mining engineering services;
• office of engineers;
• petroleum engineering services;
• traffic consultants, engineering services.

Exclude:

• design and construction of buildings, highways and other structures;
• managing construction projects;
• gathering, interpreting and mapping geophysical data;
• providing engineering surveying services;
• creating and developing designs and specifications that optimize the function, value and appearance of products;
• planning and designing computer systems that integrate existing hardware, packaged or custom software and communication technologies;
• providing advice and assistance to others on environmental issues, such as the control of environmental contamination from pollutants, toxic substances and hazardous materials.

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance (e.g., property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc.)

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

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.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

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.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

F - Industry characteristics

Sales by type of service

Please provide a breakdown of your sales. Please indicate if you are reporting in either Canadian dollars or percentage of total sales by ticking the appropriate box.

Engineering services

1. Residential building engineering projects

All engineering services related to new and existing homes, row housing, apartments, etc., and mixed-use buildings that are predominantly used for residential housing.

Include:

• the provision of designs, plans, and studies related to residential building projects;
• engineering advisory services that are related to a specific residential building project;
• engineering design services for residential building design-build projects that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

2. Commercial, public and institutional building engineering projects

All engineering services related to new and existing commercial, public, and institutional buildings, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes.

Include:

• office buildings, shopping centres, hotels, restaurants, service stations, warehouses, bus and truck terminals, hospitals, schools, churches, prisons, stadiums and arenas, libraries, and museums;
• the provision of designs, plans, and studies related to commercial, public, and institutional building projects;
• engineering advisory services that are related to a specific commercial, public, or institutional building project;
• engineering design services for commercial, public, or institutional building design-build projects that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

Industrial and manufacturing engineering projects

3. Mining and metallurgical plant and process engineering projects

All engineering services related to mining and metallurgical facilities and processes.

Include:

• integrated facility and process engineering projects;
• all engineering services related to mining and metallurgical processes, such as mineral extraction, smelting, refining and metal forming.

4. Petroleum and petrochemical plant and process engineering projects

All engineering services related to petroleum and petrochemical facilities and processes, such as oil and gas platforms, refineries, pipelines, and petrochemical plants.

Include:

• integrated facility and process engineering projects;
• all engineering services related to processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation and mixing.

5. Pulp and paper plant and process engineering projects

All engineering services related to pulp and paper facilities and processes, such as pulp and paper mills.

Include:

• integrated facility and process engineering projects;
• pulp washing, screening, bleaching and drying.

6. Industrial machinery engineering design projects

All engineering services related to the design of industrial machinery.

Include machinery design for industries such as:

• agriculture;
• construction;
• mining;
• metalworking;
• commercial and service industries;
• heating, ventilating and air-conditioning;
• power transmission machinery.

7. Electronic and electrical equipment engineering design projects

All engineering services related to the design of electronic and electrical equipment.

Include:

• computers and peripheral equipment;
• communications equipment;
• audio and video equipment;
• semiconductors and other electronic components;
• lighting;
• major and minor appliances, and components thereof.

8. Transportation equipment engineering design projects

All engineering services related to the design of transportation equipment.

Include:

• motor vehicles;
• aircraft;
• trains;
• marine vessels;
• space vehicles.

9. Other industrial and manufacturing engineering projects

All engineering services related to the design of industrial and manufactured products not elsewhere classified.

10. Transportation engineering projects (e.g., road, rail, air, marine)

All engineering services related to highways, roads, streets, bridges, tunnels, railways, subways, airports, harbours, canals and locks, and other transportation infrastructure.

Include:

• the provision of designs, plans, and studies related to transportation projects;
• engineering advisory services that are related to a specific transportation project;
• engineering design services for a transportation design-build project that are provided on a subcontract basis.

Exclude:

• engineering advisory services not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

11. Municipal utility engineering projects

All engineering services related to municipal utilities.

Include:

• the provision of designs, plans, and studies related to municipal utility projects;
• engineering advisory services that are related to a specific municipal utility project;
• engineering design services for a municipal utility design-build project that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

12. Power generation, transmission and distribution engineering projects

All engineering services related to power generating units, power transmission and distribution lines, and related infrastructure.

Include:

• the provision of designs, plans, and studies related to power projects;
• engineering advisory services that are related to a specific power project;
• engineering design services for a power design-build project that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

13. Telecommunications and broadcasting engineering projects

All engineering services related to systems for the transmission or distribution of voice, data, and programming.

Include:

• the provision of designs, plans, and studies related to telecommunications and broadcasting projects;
• engineering advisory services that are related to a specific telecommunications or broadcasting project;
• engineering design services for a telecommunications or broadcasting design-build project that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

14. Hazardous and industrial waste engineering projects

All engineering services related to systems for the collection, treatment, and disposal of hazardous and industrial waste and the control of pollution.

Include:

• the provision of designs, plans, and studies related to hazardous and industrial waste projects;
• engineering advisory services that are related to a specific hazardous or industrial waste project;
• engineering design services for a hazardous or industrial waste design-build project that are provided on a subcontract basis.

Exclude:

• engineering advisory services that are not related to a specific project; please report this amount in this section, at question 15;
• design-build contracts, in which the contracts cover both the engineering design and construction elements; please report this amount in this section, at question 18.

15. Engineering advisory services (e.g., expert witness, forensic investigation, etc.)

The provision of advice, studies, and reports on engineering matters, except when the advice relates to a specific project. Advice, studies, and reports provided in conjunction with a project are classified based on the project type.

Include:

• policy analysis;
• regulatory studies;
• audits;
• forensic investigations;
• expert witness services.

16. Other engineering projects or services

Other projects or services provided by engineering firms that are not classified elsewhere.

Secondary activities

17. Project management services

Planning, supervising, and co-ordinating the activities involved in carrying out a project, with regard to time, cost, performance requirements, and other constraints. May also include the arrangement of finances for a project, and procurement of equipment and subcontractors. Project management services refer only to situations in which project management is offered as a stand-alone service.

18. Construction services (including design-build contracts)

Constructing, repairing and renovating buildings and engineering works, as well as subdividing and developing land, through prime contracts or sub contracts.

Include:

• construction of buildings;
• heavy and civil engineering construction;
• specialty trade contractors.

Exclude:

• manufacturing and installing building equipment such as power boilers and manufacturing pre-fabricated buildings;
• operating highways, streets and bridges;
• house moving (transportation only);
• project management services, when it is a primary activity;
• maintenance of rights of way for power, communication and pipe lines;
• cleaning building exteriors after construction.

19. Environmental consulting services

The provision of objective information, advice, and guidance to clients concerning the preservation of air, water, and soil quality; natural resource development; waste management; pollution control; and other environmental issues.

Include:

• the sale or transfer of technology to a client, which often extends to assisting the client with the organization and monitoring of solution implementation.

Exclude:

• services that involve stand-alone implementation.

20. Other sales

All other engineering services not defined above.

21. Total sales

The sum of questions 1 to 20 above.

Sales by type of revenue

Please indicate if you are reporting in either Canadian dollars or percentage of total sales by ticking the appropriate box.

1. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

• reimbursable expenses;
• sub-contract fees awarded to other companies.

2. Sub-contracts

Please report the value of sub-contracts awarded by you to other firms or consultants.

3. Reimbursables

Include:

• the cost of all contract-related materials used in a project that are billed to the client.

Exclude:

• sub-contract fees.

5. Total sales

The sum of questions 1 to 4 above.

Environment – related projects

This section collects data on sales of selected environmental engineering services:

a) All engineering services related to facilities that generate electrical power from the following sources of renewable energy: sun, wind, water, earth’s heat or biomass.

b) All engineering services related to systems for the treatment of municipal waste water.

c) All engineering services related to municipal garbage collection and disposal systems, including recycling facilities, composting facilities, transfer stations, resource recovery facilities, and landfill sites.

d) All engineering services related to remediation of contaminated site, including remediation of the air, soil, ground and/or surface water (fresh or salt).

e) All engineering services related to programs for the collection, treatment, recycling, and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems.

Include:

• sales of related machinery, equipment and products sold as part of a service delivered.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

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, Statistics Canada may combine it with information from other surveys or from administrative sources.

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Amusement and theme parks

This industry group comprises establishments, known as amusement or theme parks, primarily engaged in operating a variety of attractions, such as mechanical rides, water slides, games, shows and theme exhibits. These establishments may lease space to others on a concession basis.

Exclude establishments primarily engaged in:

• maintaining coin-operated amusement devices (please see Amusement arcades, in this section, below);
• operating mechanical rides on a concession basis, or in the operation of travelling carnivals (please see All other amusement and recreational industries in this section, below);
• operating refreshment stands on a concession basis.

Amusement arcades (include indoor playgrounds)

This industry comprises establishments primarily engaged in operating amusement arcades and parlours.

Include:

• family fun centres;
• indoor play areas;
• pinball arcades;
• video game arcades (except gambling machines).

Exclude establishments primarily engaged in:

• operating coin-operated gaming devices, such as slot machines or video gambling terminals, in places of business operated by others;
• maintaining and operating coin-operated amusement devices such as pinball machines and mechanical and video games, in places of business operated by others;
• operating billiard parlours.

Golf courses and country clubs

This industry comprises establishments primarily engaged in operating golf courses and country clubs that operate golf courses along with dining facilities and other recreational facilities. These establishments often provide food and beverage services, equipment rental services and golf instruction services.

Exclude establishments primarily engaged in:

• renting golf equipment, without provision of other services;
• operating curling clubs, driving ranges and miniature golf courses;
• operating resorts in which recreational facilities are combined with hotel accommodation.

Skiing facilities

This industry comprises establishments primarily engaged in operating downhill and cross-country skiing areas and equipment such as ski lifts and tows. These establishments often provide food and beverage services, equipment rental services and ski instruction services.

Exclude establishments primarily engaged in:

• renting skiing equipment, without provision of other services;
• operating resorts in which recreational facilities are combined with hotel accommodation.

Marinas

This industry comprises establishments primarily engaged in operating docking and storage facilities for pleasure-craft owners, with or without related activities, such as retailing fuel and marine supplies, repair and maintenance, and rental services. Sailing clubs and yacht clubs that operate marinas are included.

Exclude establishments primarily engaged in:

• retailing marine supplies;
• retailing fuel for boats;
• renting pleasure boats;
• operating resorts which include a marina facility.

Fitness and recreational sports centres and facilities

This industry comprises establishments primarily engaged in operating health clubs and similar facilities featuring exercise and other active physical fitness conditioning, or recreational sports activities, such as swimming, skating or racquet sports.

Include:

• gymnasiums;
• physical fitness centres;
• skating rinks;
• squash clubs;
• swimming/wave pools;
• tennis clubs.

Exclude establishments primarily engaged in:

• operating health resorts and spas providing lodging;
• helping clients lose weight through the control or management of diet.

Bowling centres

This industry comprises establishments primarily engaged in operating bowling centres. These establishments often provide food and beverage services.

Exclude establishments primarily engaged in:

• operating lawn bowling clubs.

All other amusement and recreational industries (please specify)

This industry comprises establishments, not elsewhere classified, primarily engaged in operating recreation and amusement facilities and services, including providing tourist, hunting and fishing guide services. Establishments primarily engaged in maintaining coin-operated amusement devices, in businesses operated by others, are included.

Include:

• amusement ride concession operators;
• dance halls;
• guide services ( e.g. , hunting, fishing, tourist);
• miniature golf courses;
• outdoor adventure operations, without accommodation;
• pool halls;
• sports teams and leagues (recreational or youth);
• shooting ranges;
• summer day camp;
• operation of water slides.

Exclude establishments primarily engaged in:

• providing sightseeing transportation;
• providing sports instruction;
• operating gambling facilities or providing gambling services.

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C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

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D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

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E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc. )

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc. )

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

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.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

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.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

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F - Industry characteristics

Amounts should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations.

Exclude:

• grants and subsidies;
• donations and fundraising;
• royalties, rights, licensing and franchise fees;
• investment income.

1. Admission receipts

Admissions are charges to individuals or groups for right of access to amusement and recreational facilities.

Include:

• single-occasion tickets;
• multiple-occasion tickets;
• season passes;
• memberships;
• green fees;
• lift tickets;
• gate receipts;
• cover charges;
• non-refundable initiation fees;
• any separate admission charges to use tennis courts, swimming pools, skating rinks, weight rooms, squash courts, or other facilities when they are part of this establishment.

Exclude:

• corporate packages;
• birthday party or event packages;
• tournament registration fees;
• repair, maintenance and rental fees;
• guide, training or caddy fees.

3. Spa services

Providing facial and body treatments, exfoliations, massages, tanning beds, and other therapies that are commonly known as spa services and have the purpose of relaxation and beauty.

Exclude:

• medical treatment services;
• spa services with overnight accommodations.

4. Corporate and party event services

Providing a bundle of entertainment and recreational services for a group of people, based on access to the facilities and services offered by the establishment. The service includes the use of the facility’s attractions or services (such as rides and games), additional entertainment (such as clowns), and/or food and beverage services.

Include:

• children’s party packages;
• business event packages.

Exclude:

• bundles of admissions with other services that are the same as those offered to the general public, but at a discounted rate, and classified as admission receipts; please report these amounts in this section, at question 1.

9. Repair and maintenance of sporting, fitness and recreational vehicles and equipment

Repair and maintenance of items such as skis, skates, bicycles, pleasure craft, diving equipment, rackets, life jackets, tents, etc.

Include:

• the assessment of the failure or damage and its repair through the replacement of parts or reassembly, etc.

Exclude:

• charges for parts and materials; please report this amount in this section, at question 14.

11. Advertising revenue

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

Include:

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

12. Sales of food and non-alcoholic beverages

Include:

• prepared meals;
• packaged food;
• vending machine sales.

14. Sales of merchandise

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

Include:

• recreational and sports equipment and accessories;
• oil and gasoline;
• clothing;
• arts and crafts;
• magazines;
• books.

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G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

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H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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.

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I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

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K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

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General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

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, Statistics Canada may combine it with information from other surveys or from administrative sources.

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 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

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Travel agencies

Establishments primarily engaged in acting as agents for tour operators, transportation companies and accommodation establishments in selling travel, tour and accommodation services to the general public and commercial clients.

Tour operators/wholesalers

Establishments primarily engaged in arranging, assembling and marketing tours, generally through travel agencies.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc. )

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc. )

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

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.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

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.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

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, Statistics Canada may combine it with information from other surveys or from administrative sources.

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

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

Thank you!