Logistics Service Industries Border Survey

NAICS: North American Industry Classification System

Trucking NAICS 4841 (Q1)

This industry group comprises establishments primarily engaged in the local or long distance trucking of general freight. General freight trucking does not require the use of specialized equipment. The trucks used can handle a wide variety of commodities. Freight is generally palletized, and generally carried in a box, container or van trailer. 

Specialized Freight Trucking NAICS 4842 (Q1)

This industry group comprises establishments primarily engaged in specialized freight trucking. These establishments transport articles that, because of size, weight, shape or other inherent characteristics, require specialized equipment for transportation. Some important types of specialized equipment are bulk tankers, dump trucks and trailers, refrigerated vans, and motor vehicle haulers. Establishments that transport used household and office goods are included.

Couriers NAICS 4921 (Q1)

This industry group comprises establishments primarily engaged in providing air, surface or combined courier delivery services. Courier establishments of the Post Office are included. 

Warehousing and Storage NAICS 4931 (Q1)

This industry group comprises establishments primarily engaged in operating general merchandise, refrigerated and other warehousing and storage facilities. These establishments provide facilities to store goods for customers. They do not take title to the goods they handle. These establishments take responsibility for storing the goods and keeping them secure. They may also provide a range of services, often referred to as logistics services, related to the distribution of a customer's goods. Logistics services can include labelling, breaking bulk, inventory control and management, light assembly, order entry and fulfillment, packaging, pick and pack, price marking and ticketing and transportation arrangement. However, establishments in this industry group always provide storage services in addition to any logistics services. Furthermore, the storage of goods must be more than incidental to the performance of a service such as price marking.

Both public and contract warehousing are included in this industry group. Public warehousing generally provides short-term storage, typically for less than thirty days. Contract warehousing generally involves a longer-term contract, often including the provision of logistical services and dedicated facilities.

Bonded warehousing and storage services, and warehouses located in free trade zones, are included in the industries of this industry group. However, storage services primarily associated with the provision of credit are not. 
Exclusion(s): Establishments primarily engaged in:

• handling and distribution of goods, when the establishment takes title (41, Wholesale Trade)
• operating grain elevators, other than primarily storage (41112, Oilseed and Grain Wholesaler-Distributors)
• trucking of used goods (48421, Used Household and Office Goods Moving)
• pipeline distribution systems, whether or not incidental storage is provided (48621,48691, )
• self-storage of goods, commonly known as mini-warehouses (53113, Self-Storage Mini-Warehouses)
• packaging and labelling services, whether or not incidental storage is provided (56191, Packaging and Labelling Services)
• storing garments and furs for individuals (81232, Dry Cleaning and Laundry Services (except Coin-Operated))

Freight Transportation Arrangement including Customs Brokers NAICS 4885 (Q1)

This industry group comprises establishments primarily engaged in acting as intermediaries between shippers and carriers. These establishments are usually referred to as freight forwarders, marine shipping agents or customs brokers. They may offer a combination of services, which may span transportation modes. 

  A customs broker (Q2, Q5, Q12)

A customs broker prepares documents/electronic submissions, calculates taxes, duties, tariffs and other fees, and facilitates communication between the importer/exporter and the government authorities.

A freight forwarder (Q2, Q5, Q12)

Freight forwarders specialize in preparing documents/electronic submissions, calculating taxes, duties, tariffs and other fees and facilitating communications between the importer/exporter and government authorities for international shipments.

A third party logistics provider (Q2, Q5, Q12)

An outside business that is hired to provide physical logistics services such as warehousing and transportation of goods. They also manage systems to track shipments on behalf of their customers.

On time shipments (Q7, Q14, Q59 and Q66)

On-time shipments are all shipments where the transportation logistics for which your company was directly responsible did not cause delays that adversely affected the customer’s business or production.

Shipping documentation (Q10, Q16, Q17, Q26, Q28, Q33, Q48, Q52, Q62, Q68, Q69, Q80, Q85, Q100 and Q104)

The forms required to be completed before goods can cross the Canada – U.S. border.

Border Thickness (Q35, Section 4 Intro, Q36, Q37, Q38, Q39, Q87,  Section 9 Intro, Q88, Q89, Q90, Q91)

Border thickness is a term used to measure perception of how difficult it is to move goods across the border. Border thickness includes the following factors that could affect the time and expense related to transport of your clients’ goods:

Wait-times due to e-manifest clearing periods prior to crossing the border;
CBSA (Canadian Border Service Agency) requirements; U.S. CBP (Customs and Border Protection) requirements; The requirements of other Canadian government departments; The requirements of other U.S. government departments; Wait-times at border crossings related to your shipping documentation including wait times due to government computer system issues;
Wait-times at the border related to when personnel are on duty, including food inspectors; and Delays caused by the need to complete shipping documentation and pre-clear goods prior to transporting your client’s goods.

C-TPAT (Q40, Q41, Q42, Q92, Q93, Q94,)

The Customs Trade Partnership Against Terrorism (C-TPAT)

A voluntary U.S. program that focuses on improving border security through cooperation with importers, carriers, consolidators, licensed customs brokers and manufacturers.

The C-TPAT program allows the U.S. Customs and Border Protection (CBP) to designate companies as low risk and therefore less likely to be examined at border crossings.

Partners in Protections (PIP) (Q43, Q44, Q45, Q95, Q96, Q97)

Partners in protection is a voluntary Canadian program that enlists the cooperation of private industry to enhance border and trade chain security, combat organized crime and terrorism and help detect and prevent contraband smuggling.

FAST – (Q46, Q47, Q48, Q49, Q98, Q99, Q100, Q101)

FAST - The Free and Secure Trade program is a commercial clearance program whereby approved participants are identified as low risk and can use dedicated lanes for faster and more efficient border clearance.

ACE – (Q50, Q51,Q52, Q53, Q102, Q103, Q104, Q105)

ACE – The Automated Commercial Environment is a commercial trade processing system developed by U.S. Customs and Border Protection. ACE provides a customized Web page that is used as a centralized access point for communicating information related to shipments.  For example, ACE can be used to pay duties and fees, complete electronic manifests, or to collect and share trade related information.

ACI (Q54, Q55, Q105, Q107)

ACI - The Advance Commercial Information program  
The Advance Commercial Information program provides Canada Border Service Agency officers with electronic cargo information before the commercial goods arrive in Canada.

E-manifest (Q9, Q21, Q61 and Q73)

Electronic data on the crew, cargo and delivery of goods provided to Canada Border Service Agency officers before the commercial goods reach Canada.

Manufacturing and Energy Division, Energy Section

I. Who should complete this questionnaire?

An engineer, a production manager, an operation manager or someone knowledgeable about the energy consumption and production process of this enterprise should complete this questionnaire.

II. Reporting instructions

Please report all quantities of energy commodities consumed from the 1^st of January to the 31^st of December, be they purchased or self-generated by the industrial establishment. Exclude energy used by contractors, common carriers and suppliers. Round all data to the nearest whole number. If you need assistance, please contact Statistics Canada at the telephone number indicated on your questionnaire.

III. Retention

Please keep a copy of the completed questionnaire with your secure records until March 31, 2013.

IV. Definitions

Type of energy use

Amount consumed as fuel: The quantity of the energy commodity used to power the production process of the plant, which includes heating and transportation at the establishment.

Amount consumed to produce steam for sale: The quantity of the energy commodity used in the production of steam that is delivered to another establishment, as per a sales contract or other understanding. Energy used in the production of steam that is then used internally in the production process is reported in the "amount consumed as fuel" column.

Amount consumed to produce electricity: The quantity of the energy commodity used to generate electricity either for the plant's own use or for delivery to another establishment, as per a sales contract or other understanding.

Amount consumed for non-energy use: The quantity of the energy commodity used for other purposes than As Fuel in the plant production process or to Produce Electricity or Steam. Some examples of energy commodities used for non-energy use are:

• Natural gas used as a reducing agent to produce direct reduced iron (DRI)
• Petroleum coke used as feed to reduce lead oxide in lead production
• Natural gas used as feed to produce hydrogen and ammonia
• Anthracite used as feed (as a reducing agent) to produce ferrosilicon and silicon metal

Type of energy commodity

Please report your energy use according to the following commodity definitions.

Section 1

Electricity: A form of energy generated by friction, induction or chemical change that is caused by the presence and motion of elementary-charged particles. The electricity that is consumed can either be received by the establishment (purchased) or produced by the establishment (self-generated).

Natural gas: A mixture of hydrocarbons, comprised principally of methane (CH4), originating in the gaseous phase or in solution with crude oil in porous geologic formations beneath the earth's surface.

Propane: A gaseous, straight-chained hydrocarbon. A colourless, paraffinic gas extracted from natural gas or refinery gas streams, consisting of molecules composed of three atoms of carbon and eight atoms of hydrogen (C3H8). Used primarily in residential and commercial heating and cooling, as transportation fuel and petrochemical feedstock.

Middle distillates

Diesel: All grades of distillate fuel used for diesel engines, including those with low sulphur content (lower than 0.05%). Does not include diesel used for transportation off the plant site.

Light fuel oil: A light petroleum distillate used for power burners. Includes fuel oil no. 2, fuel oil no. 3, furnace fuel oil, gas oils, and light industrial fuel.

Kerosene and other middle distillates: Includes kerosene (a light petroleum distillate that is used in space heaters, cook stoves and water heaters and is suitable for use as a light source when burned in wick-fed lamps; also known as stove oil), fuel oil no. 1, and mineral lamp oil. Does not include gasoline used for transportation off the plant site.

Heavy fuel oil (Canadian/Foreign): All grades of residual type fuels including those with low sulphur content. Usually used for steam and electric power generation and diesel motors. Includes heavy fuel oil nos. 4, 5, 6 and bunker C.

Wood and wood waste: Wood and wood energy used as fuel, including round wood (cord wood), lignin, wood scraps from furniture and window frame manufacturing, wood chips, bark, sawdust, shavings, lumber rejects, forest residues, charcoal and pulp waste from the operation of pulp mills, sawmills and plywood mills.

Spent pulping liquor (Black liquor): A recycled by-product formed during the pulping of wood in the paper-making process. It is primarily made up of lignin and other wood constituents and chemicals that are by-products of the manufacture of chemical pulp. It is burned As Fuel or in a recovery boiler which produces steam which can be used to produce electricity.&

Refuse: Solid or liquid waste materials used as a combustible energy source. This would include the burning of wastepaper, packing materials, garbage and other industrial, agricultural and urban refuse and is often used to generate electricity. Please specify type.

Steam: A gas resulting from the vaporization of a liquid or the sublimation of a solid, generated by condensing or non-condensing turbines. The steam that is consumed can either be produced by the establishment (self-generated) or received by the establishment (purchased).

Special note: the fuels used to generate steam within the establishment (self-generated) should be reported under "as fuel" for those fuels. For example, if 100 cubic metres of heavy fuel oil was used to produce steam, it should be included under "as fuel" for heavy fuel oil.

Statistics Canada is currently reviewing the ICE questionnaire and changes may be made in the future that will allow respondents to report for fuels used "to produce steam" separately from the "as fuel" component. To date, the self-generated steam values have not been made publicly available, they are used for internal analysis only.

Section 2

Coal: A readily combustible, black or brownish-black rock-like substance, whose composition, including inherent moisture, consists of more than 50% by weight and 70% by volume of carbonaceous material. It is formed from plant remains that have been compacted, hardened, chemically altered and metamorphosed by heat and pressure over geologic time without access to air.

Bituminous coal (Canadian/Foreign): A dense, black coal, often with well-defined bands of bright and dull material with a moisture content usually less than 20 per cent. It has a higher heating value and higher volatile matter and ash content than sub-bituminous coal; the heating value of bituminous coal typically ranges from 23.3 to 30.2 terajoules per kilotonne. Used in making coke, in steam and electricity production, as well as in the production of steel. Metallurgical coal is typically bituminous coal.

Sub-bituminous coal (Canadian/Foreign): A black coal used primarily for thermal generation. It has a high moisture content, between 15 and 40 percent by weight. Its sulphur content is typically quite low; its ash content is also usually low but volatile matter is usually high and can exceed 40% of the weight. Heating value varies from 16.3 terajoules per kilotonne to slightly over 20.9 terajoules per kilotonne.

Lignite: Low-rank, brown coals which are distinctly brown and woody or claylike in appearance, and which contain relatively high moisture contents (between 30 and 70 percent of the fuel by weight). Used almost exclusively for electric power generation.

Anthracite: A hard, black, lustrous coal containing a high percentage of fixed carbon, a low percentage of volatile matter, little moisture content, low sulfur, low ash and a high heating value at or above 27.7 terajoules per kilotonne that burns with a nearly smokeless flame. Generally used in the production of steel.

Coal coke (Canadian/Foreign): A hard, porous product made from the carbonization (baking) of bituminous coal in ovens in substoichiometric atmosphere at high temperatures to the extent that the volatile matter of the coal is released and the coal passes through a "plastic stage" to become metallurgical coke. Often used as a fuel and a carbon input (reducing agent) in smelting iron ore in an integrated steel mill (blast furnace). Coke breeze and foundry coke are included in this category.

Coal by-products

Coal tar: Organic material separated from coke oven gas evolved during coking operations (a black and viscous liquid). This category includes pyridine, tar acids, naphthalene, creosote oil, and coal pitch.

Light coal oil: Condensable products (primarily benzene, toluene, xylene and solvent naphtha) obtained during distillation of the coke oven gas, following removal of the coal tar.

Coke oven gas: Obtained as a by-product of solid fuel carbonization and gasification operations carried out by coke producers and iron and steel plants.

Section 3

Petroleum coke (Canadian/Foreign): A final product, often called a "waste product", of the petroleum refining process, which is the output of the refinery after all of the distillates and oils have been distilled from crude oil, leaving a product that has the appearance of coal. There are various types, e.g. "sponge", "shot", and "fluid" coke, which are differentiated according to size. Petroleum coke is a residue high in carbon content and low in hydrogen that is the final product of thermal decomposition in the condensation process in cracking. It is typically high in sulfur, low in volatile matter, low in ash and low in moisture. It may be sold as is or further purified by calcining for specialty uses, including anode production. It may also be burned as fuel in various processes, ranging from power plants to cement kilns. Heating value is typically around 40 terajoules per kilotonne.

Refinery fuel gas: Any un-separated mixture of gases produced in refineries by distillation, cracking, reforming and other processes. The principal constituents are methane, ethane, ethylene, normal butane, butylenes, propane, propylene, etc. Also known as still gas. Still gas is used as a refinery fuel and a petrochemical feedstock.

Coke on catalyst (Catalyst coke): In many catalytic operations (e.g. catalytic cracking), carbon is deposited on the catalyst, thus deactivating the catalyst. The catalyst is reactivated by burning off the carbon, which is used as a fuel in the refining process. The carbon or coke is not recoverable in a concentrated form.

Bitumen emulsion (Orimulsion): A thick oil and water emulsion. It is made by mixing bitumen with about 30% water and a small amount of surfactant. Behaves similarly to fuel oil and was developed for industrial use.

Ethane: A normally gaseous, straight-chain hydrocarbon. A colourless, paraffinic gas extracted from natural gas or refinery gas streams, consisting of molecules composed of two atoms of carbon and six atoms of hydrogen (C2H6), used as petrochemical feedstock in production of chemicals and plastics and as a solvent in enhanced oil recovery process.

Butane: A normally gaseous hydrocarbon. A colourless, paraffinic gas extracted from natural gas or refinery gas streams, consisting of molecules composed of four atoms of carbon and ten atoms of hydrogen (C4H10), used primarily for blending in high-octane gasoline, for residential and commercial heating, and in the manufacture of chemicals and synthetic rubber.

Naphtha: A feedstock destined primarily for the petrochemical industry (e.g. ethylene manufacture or aromatics production). Naphtha specialties comprise all finished products within the naphtha boiling range of 70-200°C that are used as paint thinners, cleaners or solvents.

By-product gas: A mixture of hydrocarbons and hydrogen produced from chemical processes such as ethane cracking.

Flared gas: Gas that is being burned as a means of disposal to the environment usually when it contains odorous or toxic components. Flared gas should be reported as non-energy use.

Section 4

Other - Any energy commodity consumed not otherwise identified on the questionnaire. Specify in the space provided along with the unit of measure.

Section 5

Reasons for changes in energy consumption

This section aims to reduce the necessity for further inquiries. Statistics Canada compares responses to this questionnaire with those from previous years. Please indicate the reason(s) that best describe significant changes in your energy consumption from the previous year along with an explanation.

Section 6

Steam sales

If an energy commodity is used to generate steam for sale, please report, in gigajoules, the amount sold to external clients.

V. 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, who must 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 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, as well as Natural Resources Canada, Environment Canada, National Energy Board, and the Alberta Department of Energy. For agreements with provincial and territorial government organizations, the shared data will be limited to business establishments located within the jurisdiction of the respective province or territory.

Canadian Centre for Justice Statistics

Information for Respondents

Authority
This survey is conducted under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. Completion of this questionnaire is a legal requirement under the Statistics Act.

Objective
This survey was designed to produce national statistics on public policing personnel and operating expenditures for Canada. The information collected is widely used by federal and provincial policy makers as well as municipal police service and municipal government personnel. The data are also widely disseminated by the media for the purposes of general public information.

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

Instruction
Please complete pages 2 & 3, and add any explanations on page 4.

Table 1
Actual Personnel as of May 15, by Category and Sex (rounded to the nearest full-time equivalent) (For each of the following categories: Male, Female, Total)

Number

• Police Officers
  • 1. Senior Officers
  • 2. Non-Commissioned Officers
  • 3. Constables
• Total
  • 4. Police Officers (sum of lines 1 to 3)
• Special Constables and Civilian Personnel
  • 5. Native Special Constables
  • 6. Security Officers / Guards (exclude casuals, or those who are called in as needed)
  • 7. By-Law Enforcement / Parking Control Officers
  • 8. Cadets / Trainees
  • 9. Communications / Dispatch
  • 10. Management / Professionals
  • 11. Clerical Support
  • 12. School Crossing Guards (see formula for line 12 in the scoring rules)
  • 13. Other (please specify)
• Total
  • 14. Special Constables and Civilian Personnel (sum of lines 5 to 13)
• Total
  • 15. Personnel (sum of lines 4 and 14)

Table 2
Authorized Strength as of May 15

Number

• Authorized Police Officer Strength
• Other Personnel as of May 15
  • Auxiliary / Reserve Police
  • Casual / Temporary Police Officers
  • Casual / Temporary Civilians

Table 3
This table has been discontinued.

Table 4
Year End Operating Expenditures (For each of the following categories: Calendar Year 2009 OR Fiscal Year 2009/2010)

Actual Amount (Nearest dollar)

• Salaries and Wages
• Benefits
  • Paid from Police Force Budget
  • Paid from Other Government Source
• Other Operating Expenditures
• Total
  • Operating Expenditures (exclude capital expenditures)

Identify which budget the following items are included in by marking an “X” in the appropriate column(s). (See scoring rules.) (For each of the following categories: Police Force Operational Budget, Police Force Capital Budget, Other Government Source)

Item

• Vehicle Purchases
• Vehicle Leasing
• Computer Services
• Accommodations
• Emergency “911” Services

Authorization to release
Authorization: This authorizes the Chief Statistician of Canada to disseminate information reported on this questionnaire to the public.

• Name
• Signature
• Name and Signature of Contact
• Telephone Number
• Date
  • Year
  • Month
  • Day

Comments and/or Explanations

8-1000-4: 2010-05-05
STC/CCJ-140-60000
Statistics Canada

3rd Quarter 2010

Business Special Surveys and Technology Statistics Division

This report covers the period from: month 2010 to month 2010

Confidential when completed

Respondent company

• Legal Name
• Operating Name
• Contact Person
• Job Title
• Street
• City
• Province
• Postal Code
• Telephone
• Fax
• E-mail
• Website

Correct as required

• Legal Name
• Operating or Trade Name (if different from legal name)
• Contact person responsible for this survey (please print clearly)
• Job Title
• Street
• City
• Province
• Postal Code
• Telephone
• Fax
• E-mail
• Website

Information for Respondents

Survey Purpose

This survey collects financial and operating data for the statistical measurement and analysis of the telecommunications industry. These data will be aggregated to produce national estimates of activity by industry. Those estimates are used by government, the private sector, international telecommunications organizations, academics, analysts, and the general public to better understand this sector's role in the social and economic fabric of Canada.

Authority

This quarterly survey is conducted under the authority of the Statistics Act, Revised Statutes of Canada 1985, Chapter S19. Completion of this questionnaire is a legal requirement under this Act.

Confidentiality

The Statistics Act protects the confidentiality of information collected by Statistics Canada. 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. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada. Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Data Sharing Agreements

To reduce response burden and to ensure more uniform statistics, Statistics Canada has entered into a data sharing agreement under section 12 of the Statistics Act to share information from all respondents with the Canadian Radio-television and Telecommunications Commission (CRTC).

Subsection 12(2) of the Statistics Act provides that where a respondent gives notice in writing to the Chief Statistician that the respondent objects to the sharing of the information by Statistics Canada, the information not be shared with the department or corporation unless the department or corporation is authorized by law to require the respondent to provide the information.

The CRTC is authorized by law to require the respondent to provide the information under section 37 of the Telecommunications Act. Information provided to the CRTC will be treated in accordance with the requirements of section 39 of the Telecommunications Act.

Planned Record Linkage

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

Return Procedures

Please return the completed questionnaire(s) within 30 days of receipt by facsimile to (613) 951-9920. If you anticipate difficulty in making this deadline, please inform Statistics Canada of your expected filing date.

Reporting Instructions

Please complete all questions that pertain to your operations.

To reduce the chances of call-backs to verify data, please record "N/A" for those items that are not relevant to your company.

Detailed instructions and definitions of terms used in the questionnaire are found in the Reporting Guide.

Assistance

If you require assistance, please contact:
Jo Anne Lambert
Telephone: (613) 951-6673
Facsimile: (613) 951-9920
E-mail: joanne.lambert@statcan.gc.ca

Heather Berrea
Telephone: (613) 951-8613
Facsimile: (613) 951-9920
E-mail: heather.berrea@statcan.gc.ca

Thank you for your co-operation

Revenues (in thousands for the quarter)

1. Telecommunications operating revenues

1. Local and access (include basic local service, optional local features, contribution, equipment, and other local and access)
2. Long distance (include settlement)
3. Data
4. Private line
5. Internet
6. Mobile and paging
   • Retail
   • Wholesale
7. Broadcast distribution (basic and non-basic programming)
8. Other operating revenues

• Total operating revenues

Network and subscribers (in thousands at quarter end)

2. Number of fixed network lines by market (Voice-grade equivalents) - Access dependent and independent

1. Residential
2. Business
3. Wholesale
4. Lines for internal use

• Total PSTN lines

3. Number of mobile and paging subscriptions

1. Retail (Residential and business)
2. Wholesale

• Total mobile and paging subscriptions

4. Number of Internet subscriptions

1. Dial-up
2. High speed - Cable modem
3. High speed - Digital subscriber line (DSL)
4. High speed - Other

• Total number of Internet subscriptions

5. Number of multi-channel video services subscriptions

1. By phone line
2. By cable
3. By satellite
4. Other

• Total multi-channel video services subscriptions

Volume (in thousands at quarter end)

6. Long distance minutes - Fixed

1. Retail
   • July
   • August
   • September
   • Total
2. Wholesale
   • July
   • August
   • September
   • Total

• Total long distance minutes
  • July
  • August
  • September
  • Total

Note: Please include Domestic, US, and International long distance minutes.

7. Number of short messaging service (SMS)

1. To mobile devices
2. From mobile devices

• Total number of short messaging service (SMS)

8. Mobile voice minutes 

1. Toll minutes (Long distance)
2. Non-toll minutes (Basic voice)

• Total mobile voice minutes

Capital expenditures (in thousands for the quarter)

9. Capital expenditures

Remarks

Certification

Please print the name of the person responsible for this return:

Signature:

I certify that the information provided in this report is complete and correct to the best of my knowledge.

• Phone no.
• Position
• Date

• Introduction
• Policy
• Scope
• Guidelines for the development and documentation of standards

Introduction

Statistics Canada aims to ensure that the information it produces provides a consistent and coherent picture of the Canadian economy, society and environment, and that its various datasets can be analyzed together and in combination with information from other sources.

To this end, the Agency pursues three strategic goals:

1. The use of conceptual frameworks, such as the System of National Accounts, that provide a basis for consolidating statistical information about certain sectors or dimensions of the Canadian scene;
2. The use of standard names and definitions for populations, statistical units, concepts, variables and classifications in statistical programs;
3. The use of consistent collection and processing methods for the production of statistical data across surveys.

This Policy deals with the second of these strategic goals. It provides a framework for reviewing, documenting, authorizing, and monitoring the use of standard names and definitions for populations, statistical units, concepts, variables and classifications used in Statistics Canada's programs. Standards for specific subject-matter areas will be issued from time to time under this Policy as required.

Policy

Statistics Canada aims to use consistent names and definitions for populations, statistical units, concepts, variables, and classifications used in its statistical programs. To this end:

1. Statistical products will be accompanied by, or make explicit reference to, readily accessible documentation on the definitions of populations, statistical units, concepts, variables and classifications used.
2. Wherever inconsistencies or ambiguities in name or definition are recognized between related statistical units, concepts, variables or classifications, within or across programs, the Agency will work towards the development of a standard for the statistical units, concepts, variables and classifications that harmonize such differences.
3. Standards and guidelines covering particular subject-matter areas will be issued from time to time and their use will be governed by the provisions of this Policy.
4. Where departmental standards have been issued, program areas must follow them unless a specific exemption has been obtained under the provisions of this Policy.
5. Programs should, to the extent possible, collect and retain information at the fundamental or most detailed level of each standard classification in order to provide maximum flexibility in aggregation and facilitate retrospective reclassification as needs change.
6. When a program uses a population, statistical unit, concept, variable or classification not covered by a departmental standard, or uses a variation of a standard approved as an exemption, it shall use a unique name for the entity to distinguish it from any previously defined standard.
7. Clients of Statistics Canada's consultative services should be made aware of and encouraged to conform to the standards and guidelines issued under this Policy.
8. The Agency will build up a database of names and definitions used in its programs and make this database accessible to users and other players in the statistical system.

Scope

This policy applies to disseminated data however collected, derived or assembled, and irrespective of the medium of dissemination or the source of funding. This policy may also be applied to data at the stage of collection and processing at Statistics Canada.

Guidelines for the development and documentation of standards

A. Introduction

These guidelines describe the requirements and give guidance for the development and documentation of standard names and definitions of populations, statistical units, concepts, variables and classifications. Section B defines the terminology; guidelines follow in Section C.

B. Terminology

For purposes of these guidelines the following terms are used.

Population: The set of statistical units to which a dataset refers.

Concept: A general or abstract idea that expresses the social and/or economic phenomenon to be measured.

Statistical unit: The unit of observation or measurement for which data are collected or derived. The following list provides examples of standard statistical units that have been defined.

Person
Census family
Economic family
Household
Dwelling
Location
Establishment
Company
Enterprise

Variable: A variable consists of two components, a statistical unit and a property. A property is a characteristic or attribute of the statistical unit.

Classification: A classification is a systematic grouping of the values that a variable can take comprising mutually exclusive classes, covering the full set of values, and often providing a hierarchical structure for aggregating data. More than one classification can be used to represent data for a given variable.

Example: The following is an example of the variable: Age of Person.

Concept:  Based on the subjects used by Statistics Canada to organize its statistical products and metadata, the variable Age of Person is listed under the concept of Population and Demography.

Statistical unit and property: The statistical unit and property that define this variable are Person and Age respectively. Person refers to an individual – this is the unit of analysis for most social statistics programmes. Age refers to the age of a person (or subject) of interest at last birthday (or relative to a specified, well-defined reference date).

Classification: Different classifications can be used to represent data for this variable. These classifications include: Age Categories, Five-year Age Groups; and Age Categories, Life Cycle Groupings.

The standard names and definitions of populations, statistical units, concepts, variables and classifications will be stored in the Integrated Metadatabase (IMDB). In the case of variables, the name stored in the IMDB will include a representation type, in addition to the statistical unit and property. In the age example given here, the full name of the variable in the IMDB would be Category of Age of Person. The representation type Category indicates that it is a categorical variable, which will be represented by a classification of age groups.

C. Guidelines

Each standard should have the following characteristics:

• describe the concept that the standard addresses when appropriate;
• identify the statistical unit(s) to which it applies;
• provide a name and definition of each variable included in the standard;
• provide the classification(s) to be used in the compilation and dissemination of data on each variable.

The most detailed level of a classification will always be included in a standard. Recommended and optional aggregation structures may also be present.

Concepts shall be described in relation to a framework when possible.

Every variable shall be given a name, in both official languages, which, once given, cannot be used to denote any other variable. Variables shall be defined with explanatory notes in terms of a property and the statistical unit to which it applies. Additionally, in the IMDB, the representation type will be defined.

Every classification shall be given a name, in both official languages, which, once given, cannot be used to denote any other classification. Classifications shall be defined, with exclusions listed and explanatory notes given, where required.

Every class shall be given a name, in both official languages, which, once given, cannot be used to denote any other grouping for the referenced variable within a given "family" of classifications (i.e. a given classification and all its variants). Classes shall be defined, with exclusions listed and explanatory notes given, where required.

The most frequently used populations shall be given a name, in both official languages, which, once given, cannot be used to denote any other population. These populations shall be defined with explanatory notes.

Every statistical unit shall be given a name, in both official languages, which, once given, cannot be used to denote any other statistical unit. Statistical units shall be defined with explanatory notes.

A standard shall be accompanied by a statement of conformity to relevant internationally recognized standards, or a description of the deviations from such a standard and, where possible, a concordance with the referenced standard.

Where a standard replaces an earlier one, a concordance between the old and the new shall be given.

A standard shall include a statement regarding the degree to which its application is compulsory. The different degrees are, in descending order of compulsion:

• departmental standard: a standard that has been approved by the Policy Committee, and the application of which is therefore compulsory, unless an exemption has been explicitly obtained under the terms of this policy;
• recommended standard: a standard that has been recognized by the Methods and Standards Committee as a recommended standard, with or without a trial period of a specified duration, after which it may be declared as a departmental standard;
• program-specific standard: a standard adopted by a statistical program, and which is registered with Standards Division, to ensure consistency in a series over time periods.

Unified Enterprise Survey - Annual

5-3600-158.1 STC/UES-375-75377

Index B - Alphabetical Order

S4000	Accommodation services
H3050	Adding machines
D3000	Aerobic shoes
C2050	Aerobic wear, men’s
C1060	Aerobic wear, women’s
G2030	Afghans
B1020	Aftershave
X0500	Agendas
V3020	Air conditioners, automotive
K1010	Air conditioners, central
H2010	Air conditioners, room
K1010	Air exchangers
V3020	Air fresheners, automotive
G1020	Air fresheners, household
L2000	Air hockey
L1020	Air mattresses, camping
L1070	Air mattresses, water
H2020	Air purifiers
R1030	Aircraft and aircraft parts and accessories, new
X1300	Aircraft and aircraft parts and accessories, used
V3020	Alarm systems, automotive
K1060	Alarm systems, household
X0800	Albums, coin and stamp collection
H3020	Albums, photo
A3000	Alcoholic beverages
R1020	All-terrain vehicles (ATVs), parts and accessories, new
X1300	All-terrain vehicles (ATVs), parts and accessories, used
X1300	All-terrain vehicles (ATVs), used
S4000	Alterations and repair services, clothing and drapery
G1020	Ammonia cleaners
L1020	Ammunition, hunting and target shooting
V3020	Amplifiers, automotive
H3010	Amplifiers, non-automotive
B4020	Analgesics
R1030	Anchors, boat
K1040	Anchors, hardware
X0700	Animals, pets
H3050	Answering machines
B4020	Antacids
U1020	Antifreeze
B4020	Antihistamines
B1020	Antiperspirants
V2010	Antique cars
V2020	Antique light trucks and vans
X1300	Antiques (excluding automobiles)
S3000	Appliance repair and maintenance services
R1010	Appliances (camper, motor home, etc.)
R1030	Appliances (yacht, cruise, etc.)
H2010	Appliances, household (major)
H2020	Appliances, household (small electrical)
X1300	Appliances, used
G2030	Aprons
X0200	Aquariums
L1020	Archery equipment and supplies
S4000	Art restoration services
G2040	Artificial Christmas trees (indoor and outdoor)
B3000	Artificial limbs
L4000	Artists’ supplies and equipment (paints, charcoal, brushes, etc.)
K1060	Asphalt sealing compounds
B1020	Astringents
L7010	Atlases
D1000	Attaché cases
H3010	Audio and video equipment and supplies
H3030	Audio disc, blank
L6000	Audio disc, pre-recorded, sales
S1000	Audio disc, rental
L6000	Audio tape, pre-recorded, sales
S1000	Audio tape, rental
X0800	Autographed collectors’ items
U1010	Automotive fuels
V1020	Automotive oils and additives
V3020	Automotive parts and accessories (excluding tires and tubes), new and used
V4000	Automotive repair and maintenance services
V4000	Automotive upholstery
K1060	Awnings
K1030	Axes
H1020	Baby (monitors, walkers, furniture and equipment)
B1020	Baby care products
C5000	Baby clothing and accessories (blankets, bottles, linens, plastic pants)
A1090	Baby foods
C5000	Baby linens, blankets, sheets, towels
D1000	Backpacks, travel
C1070	Backpacks, women’s fashion
A1070	Bacon, deli
A1010	Bacon, pre-packaged
L1070	Badminton equipment
D3010	Badminton shoes
A1050	Bagels, fresh
A1080	Bagels, frozen
G1030	Bags, garment
X0500	Bags, gift
L1050	Bags, golf
G1020	Bags, paper and plastic
L1020	Bait (including live)
A1050	Bakery products, fresh, in-house and commercial
A1080	Bakery products, frozen
A1090	Bakery-type products, pre-packaged
G1010	Bakeware
A1090	Baking supplies (chocolate, flour, baking powder, chopped nuts, etc.)
L1030	Balls (baseball, football, soccer, volleyball and basketball)
L1050	Balls, golf
L1070	Balls, tennis and other racquet sports
L2000	Balls, toys
B1020	Bandages
K1030	Bandsaws
S4000	Banking machines (service)
G1020	Barbecue (BBQ) starter fuel
P1032	Barbecues (BBQs) and accessories
G2040	Barometers
C2060	Baseball caps
L1030	Baseball cleats, equipment and uniforms
K1010	Baseboard heaters
K1050	Baseboard trim
L1030	Basketball equipment and uniforms
D3010	Basketball shoes
B1020	Bath and shower gels, oils, salts
C4000	Bathing suits, boys’ (sizes 7 to 18)
C3000	Bathing suits, girls’ (sizes 7 to 16)
C5000	Bathing suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2050	Bathing suits, men’s
C1060	Bathing suits, women’s
C2040	Bathrobes, men’s
C1050	Bathrobes, women’s
G2030	Bathroom accessories
K1050	Bathroom cabinets (excluding medicine)
G2030	Bathroom mats
K1010	Bathtubs
V3020	Batteries, automotive
H3030	Batteries, computer
G1030	Batteries, household
K1030	Batteries, rechargeable (power tools)
K1050	Batting, fibreglass insulation
K1050	Beams, structural
A1090	Beans, dried
S4000	Beauty parlour services
H1010	Bed frames
H1030	Bed headboards, footboards
H1020	Bed, junior/toddler
G2030	Bedding, household (excluding nursery)
C5000	Bedding, nursery
B3000	Bedpans
G2030	Bedspreads
A1010	Beef, fresh
A1080	Beef, frozen
A3000	Beer (excluding non-alcoholic)
S4000	Beer-making and wine-making fees
X0100	Beer-making and wine-making, kits
X0100	Beer brewing supplies (including bottles, labels and caps)
A2020	Beer, non-alcoholic
V3020	Belts, automotive
C4000	Belts, boys’
K1010	Belts, furnace
C3000	Belts, girls’
C2060	Belts, men’s
K1030	Belts, power tools
C1070	Belts, women’s
A1090	Beverage crystals
A3000	Beverages, alcoholic
A2210	Beverages, cold non-alcoholic (excluding milk)
A2210	Beverages, hot non-alcoholic
A2210	Beverages, soft drinks
L7010	Bible
C5000	Bibs, baby
S3000	Bicycle repair services
L1010	Bicycles (excluding children’s tricycles)
L1060	Bicycles, stationary
L1010	Bike clothing, specialized (padded shorts, singlets, etc.)
L1010	Biking equipment and accessories
L1070	Billiard tables and accessories
X0500	Binders (stationery)
L1070	Binoculars
X0200	Birdseed (including wild bird feed)
A1090	Biscuits, pre-packaged
G2030	Blankets (including electric; excluding baby)
C5000	Blankets, baby
C2020	Blazers, men’s
C1030	Blazers, women’s
G1020	Bleaches, household
B1020	Bleaches, personal, hair
H2020	Blenders
L1020	Blinds, hunting
G2020	Blinds, window
V3020	Block heaters
C3000	Blouses, girls’ (sizes 7 to 16)
C1030	Blouses, women’s
K1060	Blueprints
S4000	Blueprints, fees for drawing up
K1050	Boards, lumber (1x6, 2x4, etc.)
R1030	Boat lifts
R1030	Boat trailers
R1030	Boats and boat parts and accessories, new
X1300	Boats and boat parts and accessories, used
V3020	Body panels, automotive
B1020	Body powders
V4000	Body shop and collision services
A1070	Bologna, deli
A1010	Bologna, pre-packaged
K1040	Bolts, hardware
L7010	Books, talking
L2000	Books, colouring and drawing
L7010	Books, hard and soft cover, new
L7010	Books, reference and text, new
X1300	Books, used
D3000	Boots, children’s and infants’ (snow, rain, cowboy)
D3000	Boots, cowboy, men’s and boys’
D3000	Boots, cowboy, women’s and girls’
D3000	Boots, hiking
D3000	Boots, men’s and boys’ (snow, rain, cowboy)
D3000	Boots, women’s and girls’ (snow, rain, cowboy)
S4000	Bottle deposit
C5000	Bottles, baby
L1070	Bowling equipment and shoes
L4000	Bows, craft supplies
X0500	Bows, giftwrap
X0500	Box folders
H1010	Box springs
X0500	Boxes, gift giving
L1070	Boxing equipment
C4000	Boys’ clothing and accessories (sizes 7 to 18)
B3000	Braces (neck, leg, ankle, wrist, etc.)
V4000	Brake repair service
V3020	Brakes, automotive
C1050	Brassieres
H2020	Bread makers
A1050	Bread, fresh
A1080	Bread, frozen
C5000	Breast pumps
K1050	Bricks, building and paving
L1070	Bridles
D1000	Briefcases (leather and leather-like)
L1070	Broomball equipment and shoes
L1070	Brooms, curling and broomball
G1030	Brooms, household
K1020	Brushes and rollers, household paint
L4000	Brushes, artists’
B1020	Brushes, hair, personal
X0200	Brushes, pet grooming
K1040	Builders’ hardware
P1031	Bulbs, plant
A1050	Buns, fresh
A1080	Buns, frozen
C5000	Bunting bags, infants’
X1000	Burial monuments
S4000	Bus tickets, service revenue
V1030	Buses, new
V2030	Buses, used
P1031	Bushes and shrubs
A1040	Butter
L3000	Buttons, sewing
K1040	Cabinet hardware and fittings
K1010	Cable (coaxial, electrical wiring, etc.)
S5000	Cafeterias, revenue from
A1050	Cakes, fresh
A1080	Cakes, frozen
A1090	Cakes, pre-packaged
X0500	Calculator tapes
H3050	Calculators
X0500	Calendars
H3010	Camcorders and accessories
H3020	Cameras (still and digital) and accessories
H3010	Cameras and accessories, video
C1050	Camisoles (including sets)
L1020	Camouflage and hunting clothing
L1020	Camouflage nets
R1010	Campers, truck mounted
L1020	Camping equipment and supplies
L1020	Camping stoves
H2020	Can openers, electric
G1010	Can openers, non-electric
G2040	Candles
A1060	Candy (excluding baking supplies)
A1060	Candy apples
A1060	Candy floss
B3000	Canes, walking
A1090	Canned food (excluding pet)
R1030	Canoes, new
X1300	Canoes, used
L4000	Canvases, artists’ supplies
C2060	Caps, baseball
V3020	Car bras
V3020	Car seats, infants’ and children’s
K1060	Car shelters
V4000	Car washing and waxing services
G1030	Carbon monoxide and smoke detectors
U1020	Carburetor and fuel injector cleaners
X0800	Card collections
X0500	Cards (greeting, birthday, Christmas, etc.)
L2000	Cards, playing
K1030	Carpenters’ tools
G1020	Carpet and rug shampoos and deodorizers
S4000	Carpet cleaning services
G2010	Carpets and underlay
V1010	Cars, new
V2010	Cars, used
G2040	Carvings, artwork
V3020	Cassette players, automotive
H3010	Cassette players, non-automotive
R1030	Catamarans, new
X1300	Catamarans, used
S4000	Catering services
K1050	Caulking compounds
H3020	CD computer drives
V3020	CD players, automotive
H3010	CD players, non-automotive
S1000	CD rental
H3030	CDs, blank
L6000	CDs, pre-recorded
G2040	Ceiling fans
K1050	Ceiling tiles
H3050	Cellular phones
S4000	Cellular phones, prepaid air time
K1050	Cement and other refractories
H2020	Central vacuums
A1090	Cereals, breakfast
K1060	Chains, hardware
P1020	Chainsaws
H1020	Changing tables, infants’
L4000	Charcoal, artists’ supplies
Y1000	Charity
A1040	Cheese (including deli cheese, cottage cheese, etc.)
L2000	Chemistry sets
L2000	Chess boards and accessories
A1070	Chicken, barbecued
A1010	Chicken, fresh
A1080	Chicken, frozen
C5000	Children’s and infants’ clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x) and accessories
G1010	China
P1020	Chippers, wood and garden
A1060	Chips (potato, corn, nacho, etc.)
K1030	Chisels
A1060	Chocolate (bars, wafers, etc.; excluding baking chocolate)
A1090	Chocolate, baking
X0500	Christmas cards
X0500	Christmas gift wrap, tags and bows
G2040	Christmas lights and decorations
G2040	Christmas trees, artificial (indoor and outdoor)
P1031	Christmas trees, real, cut
X0300	Cigarettes
X0300	Cigars
K1010	Circuit breakers
K1030	Circular saws
K1060	Cleaning compounds, industrial
G1020	Cleaning supplies, household
L1030	Cleats (baseball, football and soccer)
C2010	Cloaks, men’s
C1010	Cloaks, women’s
S3000	Clock and watch repair and cleaning services
H3010	Clock radios
G2040	Clocks
G1030	Closet organizers
S4000	Clothing alterations
C4000	Clothing and accessories, boys’ (sizes 7 to 18)
C5000	Clothing and accessories, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Clothing and accessories, girls’ (sizes 7 to 16)
R1020	Clothing, motorcycle
S2000	Clothing, rental
C6000	Clothing, unisex
X1300	Clothing, used
X1400	Coal, household fuel
C4000	Coats, boys’ (sizes 7 to 18)
C5000	Coats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Coats, girls’ (sizes 7 to 16)
C2010	Coats, men’s
C1010	Coats, women’s
G1020	Coffee, filters (paper)
A2220	Coffee, hot beverage
A1090	Coffee, packaged
H2020	Coffee makers and grinders
S5000	Coffee shops, revenue from
X1000	Coffins
X0800	Coin collections
C1070	Coin purses
B4020	Cold remedies
X0800	Collectors’ items (coins, stamps, cards, etc.)
B1010	Colognes
L2000	Colouring books
G2030	Comforters
L7020	Comic books
Y0000	Commissions, Sears catalogue sales
H2020	Compactors, household waste
P1032	Composters
H3040	Computer software, business and entertainment
H3030	Computers, components and accessories, new
X1300	Computers, used
X0100	Concentrates, beer-making and wine-making
K1060	Concrete sealing compounds
B1020	Conditioners, hair
B1020	Condoms
K1010	Conduit
A1060	Confectionery
B1020	Contact lens solutions and cleaners
B2010	Contact lenses
G1010	Containers, food storage
G1030	Containers, non-food storage
B1020	Contraceptives, non-prescription
H2010	Convection ovens
R1010	Converted vans
A1050	Cookies, freshly baked
A1090	Cookies, pre-packaged
G1010	Cookware
A3000	Coolers, alcohol and wine
L1020	Coolers, food, camping and picnic
K1010	Cooling equipment and supplies
G1010	Corkscrews
K1050	Corrugated steel roofing
B1020	Cosmetic bags
B1010	Cosmetics and fragrances (excluding personal care products)
D2000	Costume jewellery
S2000	Costume rental
C6000	Costumes (Halloween, Christmas, etc.)
B1020	Cotton, balls and batting
B4020	Cough drops, lozenges and syrups
K1050	Countertops
D3000	Court shoes (tennis, badminton, squash, etc.)
V3020	Covers, automobile
P1032	Covers, barbecue
R1030	Covers, boat
G2020	Covers, furniture
R1020	Covers, motorcycle
D3000	Cowboy boots, men’s and boys’
D3000	Cowboy boots, women’s and girls’
A1090	Crackers
L4000	Craft supplies
A1090	Cream, powdered
A1040	Cream (table, whipping and sour)
X0400	Crests and pins
C5000	Crib mobiles
H1020	Cribs (including mattresses), baby
L3000	Crochet hooks
L3000	Crochet thread and yarn
X1100	Crop seed
D3000	Crosstrainers, footwear
B3000	Crutches
G1010	Crystal, tableware and stemware
L1070	Curling equipment and accessories
H2020	Curling irons
L1070	Curling kilts
L1070	Curling shoes
G2020	Curtains
G2030	Cushions, household
P1010	Cushions, patio furniture
G1010	Cutlery
A1040	Dairy products (including eggs; excluding ice cream)
A1090	Dairy products (powdered, canned, evaporated or condensed)
L1070	Dance shoes
L2000	Dart boards and accessories
X0500	Day/week/month planners
G2040	Decorations, seasonal
H2020	Dehumidifiers
A1070	Deli foods and salads (excluding cheese)
B1020	Denture cleansers
B1020	Deodorants, personal
G1020	Deodorizers, room
H2020	Depilatories, electric
B1020	Depilatories, non-electric
R1030	Depth finders (boat)
X0500	Desk accessories
C5000	Diaper bags
C5000	Diapers, cloth
B1020	Diapers, disposable, baby and adult
U1010	Diesel fuel
A1090	Dietetic foods
H3010	Digital camcorders
H3020	Digital cameras
R1030	Dinghies
V3020	Disc players, CD, DVD (automotive)
H3010	Disc players, CD, DVD and laser (non‑automotive)
L6000	Discs, audio and video, pre-recorded, sales
S1000	Discs, audio and video, rental
L6000	Discs, laser, pre-recorded, sales
G1020	Dish detergent
G2030	Dishcloths/towels
G1010	Dishes, tableware
H2010	Dishwashers
G1020	Disinfectants, household
H3030	Diskettes, blank
K1060	Docks
G2030	Doilies
L2000	Dolls
K1060	Door chimes
K1040	Door hardware (knobs, hinges, locksets, etc.)
K1050	Doors and frames
A1050	Doughnuts, fresh
A1080	Doughnuts, frozen
S4000	Drapery making services
G2020	Drapes
G2040	Drawings, original
C1020	Dresses, one-piece or two piece
C2040	Dressing gowns, men’s
C1050	Dressing gowns, women’s
S4000	Dressmaking services
K1030	Drills (hand, power)
A1090	Drink crystals
K1060	Driveway sealing compounds, oil base or acrylic
B4020	Drugs, non-prescription
B4020	Drugs, over-the-counter
B4010	Drugs, prescription
S4000	Dry cleaning services
A1090	Dry milk products
G1030	Dryers, clothes rack
H2010	Dryers, clothes, appliance
H2020	Dryers, hair
K1060	Duct tape
K1010	Ducts, air and heating
D1000	Duffel bags
R1030	Dune buggies, new
X1300	Dune buggies, used
G1030	Dustpans
G2030	Duvets and duvet covers
H3030	DVD computer drives
H3020	DVD players, automotive
H3010	DVD players, non-automotive
S1000	DVD, rental
H3030	DVDs, blank
L6000	DVDs, pre-recorded
L4000	Easels, artists’ supplies
B1010	Eau de toilette
K1050	Eavestroughing
A1040	Eggs, fresh
K1010	Electrical equipment and supplies
K1060	Electrical tape
X1400	Electricity, household power source
B1020	Emery boards
V4000	Engine cleaning and washing services
U1020	Engine oils, automotive
V3020	Engines, automotive, new and reconditioned
S4000	Engraving services
H3020	Enlarging equipment, photographic
A1080	Entrées, frozen
X0500	Envelopes
U1010	Ethanol fuel blends
C2050	Exercise and fitness clothing, men’s
C1060	Exercise and fitness clothing, women’s
L1060	Exercise balls
L1060	Exercise equipment
K1010	Exhaust fans
G1030	Extension cords, household
B2020	Eyewear accessories (eyeglass cases, frames bought separately, etc.)
B2020	Eyewear, non-prescription (including sunglasses)
B2010	Eyewear, prescription (including sunglasses)
G1020	Fabric dyes
S4000	Fabric protection services
G1020	Fabric softeners
L3000	Fabrics (including drapery and upholstery)
B1020	Facial tissues
H2020	Fans, household, electric
X1100	Farm equipment, new and used
K1040	Fasteners, hardware
K1010	Faucets
H3050	Fax machines
S4000	Faxing services
X1100	Feed, farm animal
B1020	Feminine hygiene products
K1050	Fencing (wood, wire, etc.)
L1070	Fencing equipment (sport)
X0100	Fermenting yeast, beer-making and wine‑making
X0600	Fertilizers for indoor plants
P1031	Fertilizers, lawn and garden
L1070	Figure skates
G2040	Figurines
X0500	File folders
K1030	Files and rasps
B1020	Files, nail
H1030	Filing cabinets
H3010	Film for movie and video cameras
H3020	Film for still cameras
S4000	Film processing
G1030	Fire extinguishers
L1020	Firearm collections
L1020	Firearms, hunting
G2040	Fireplace accessories
K1010	Fireplace inserts
X1400	Firewood, household use
Y0000	Fireworks
B3000	First-aid kits
A1090	Fish, canned
A1070	Fish, deli
A1020	Fish, fresh, smoked and cured (not deli)
A1080	Fish, frozen
L1020	Fishing equipment and accessories
L1020	Fishing vests
L1060	Fitness equipment
K1060	Flagpoles
K1060	Flags and bunting
G1030	Flashlights
G1010	Flatware
X0200	Flea collars and powders
K1010	Floodlights and spotlights, exterior
V3020	Floor mats, automotive
G2010	Floor mats, household
G1020	Floor polish and wax
H2020	Floor polishers
G2010	Floor tiles
G2010	Flooring (hardwood, carpet, vinyl, etc.)
A1090	Flour
G2040	Flowers and plants, artificial
X0600	Flowers, florist, cut
X0600	Flowers, indoor, potted
P1031	Flowers, lawn and garden
B4020	Flu preparations, medicinal
L3000	Foam, upholstery
G1020	Foil, tin
H2020	Food processors
G1020	Food wraps, plastic and foil
B1020	Foot care (sprays, powders, etc.)
L1030	Football cleats
L1030	Football equipment
L1030	Football uniforms
H2020	Footcare appliances
D3000	Footwear, athletic (excluding ski boots, skates and cleats)
D3000	Footwear, infants’ and children’s fashion
D3000	Footwear, men’ and boys’ fashion
D3000	Footwear, women’s and girls’ fashion
C1050	Foundation garments
H1010	Foundations, bedding
A1010	Fowl, fresh
B1010	Fragrances and cosmetics (excluding personal care products)
H1010	Frames, bed
K1050	Frames, door and window
G2040	Frames, picture and photograph
H2010	Freezers, household
S4000	Freight charges, service
A1080	Frozen foods
A2210	Fruit drinks and juices (excluding frozen concentrates)
A1090	Fruit, canned or dried
A1030	Fruit, fresh
A1080	Fruit, frozen
H2020	Frying pans, electric
G1010	Frying pans, non-electric
V3020	Fuel and water pumps, automotive
V3020	Fuel injectors, automotive
U1010	Fuels, automotive
X1400	Fuels (home heating, fondue, household)
C2010	Fur coats, men’s
C1010	Fur coats, women’s
K1010	Furnaces, home heating
H1030	Furniture and equipment, home office, new
G2020	Furniture covers and throws
K1040	Furniture hardware
G1020	Furniture polish and wax
S3000	Furniture repair
H1030	Furniture, indoor (excluding nursery), new
H1020	Furniture, nursery, new
P1010	Furniture, lawn/patio/garden
X1300	Furniture, used
K1010	Fuse boxes
G1030	Fuses, electric
H1030	Futons
H3040	Game software (excluding Nintendo, Playstation, Xbox, etc.)
L2000	Games, electronic (Nintendo, Playstation, Xbox, etc.)
L2000	Games, non-electronic
X1300	Games, used
K1050	Garage doors
K1060	Garage door openers
G1020	Garbage bags
G1030	Garbage cans
H2020	Garbage disposals
P1010	Garden furniture
P1032	Garden sheds
P1032	Garden tools
P1020	Garden tractors
G1030	Garment bags
U1020	Gas line cleaners
V3020	Gaskets, automotive
U1010	Gasoline
P1032	Gazebos
K1010	Generators
H3010	Ghetto blasters and boom boxes
X0400	Gift baskets
Y0000	Gift certificates
X0400	Giftware
X0500	Giftwrap
A1060	Gingerbread houses
C1050	Girdles
C3000	Girls’ clothing (sizes 7 to 16) and accessories
V3020	Glass, automotive
K1050	Glass, sheet, non-automotive
G1010	Glasses, tableware
L1030	Gloves (baseball, softball, hockey, football and soccer)
L1050	Gloves, golf
G1020	Gloves, latex (household)
C2060	Gloves, men’s
C1070	Gloves, women’s
C2050	Gloves, work, men’s
C1060	Gloves, work, women’s
L4000	Glue guns and glue sticks (craft)
K1030	Glue guns and glue sticks (tool)
G1020	Glues and adhesives, household
K1060	Glues and adhesives, industrial
S2000	Golf carts and equipment, rental
R1030	Golf carts, new (motorized)
X1300	Golf carts, used (motorized)
L1050	Golf equipment and accessories (excluding clothing)
L1050	Golf gloves and shoes
S4000	Golf instructions (lessons)
L1050	Golf pull carts (motorized and non-motorized)
L1050	Golfing kilts
C1060	Gowns, bridal
C5000	Gowns, christening
C1020	Gowns, evening
C1050	Gowns, women’s dressing
G2010	Granite (floor, wall and counter)
X0100	Grapes, wine-making stock
U1020	Greases, lubricating, automotive
K1060	Greases, lubricating, general purpose
X0500	Greeting cards
K1030	Grinders, power
A1060	Gum, chewing
L1020	Guns, hunting and target shooting
K1050	Gyproc
K1050	Gypsum wallboard
C1070	Hair accessories (barrettes, etc.) for women
H2020	Hair dryers
B1020	Hairbrushes
B1020	Hair pieces and wigs
B1020	Haircare preparations
S4000	Haircutting services
A1090	Ham, canned
A1010	Ham, cooked and pre-packaged
K1030	Hammers
P1010	Hammocks
G1030	Hampers, clothes
C1070	Handbags
L4000	Handicraft kits
C2060	Handkerchiefs, men’s
C1070	Handkerchiefs, women’s
G1030	Hangers, clothing
H3030	Hard drives, computer
K1040	Hardware, building
G2010	Hardwood flooring
L1070	Harness goods (bridles, halters, reins, etc.)
X0200	Harnesses, pet
X1100	Harrows (farm equipment)
K1030	Hatchets
C4000	Hats and caps, boys’
C5000	Hats and caps, children’s and infants’
C3000	Hats and caps, girls’
C2060	Hats and caps, men’s
C1070	Hats and caps, women’s
H3010	Head cleaners, audio and video tape players
H3010	Headphones
X1000	Headstones
B1020	Health and beauty aids (excluding cosmetics and fragrances)
B3000	Hearing aids
K1010	Heaters, baseboard
V3020	Heaters, block, automotive
H2020	Heaters, portable, space
K1010	Heating ducts
K1010	Heating equipment and supplies
H2020	Heating pads
L1030	Helmets (baseball, softball, football and hockey)
L1010	Helmets, bicycle
R1020	Helmets, motorcycle
B4020	Herbal health supplements, remedies
P1021	Herbicides, lawn and garden
A1090	Herbs, spices
H1020	Highchairs
D3000	Hiking boots
K1040	Hinges
L1020	Hip waders
V3020	Hitch, trailer
L2000	Hobby supplies
L1030	Hockey equipment
L1030	Hockey skates
L1030	Hockey uniforms
L2000	Hockey, table
L1020	Hockey tape
P1032	Hoes
S3000	Home electronics repair services
L1060	Home gyms
H3050	Home office electronics and accessories (excluding computers)
X0100	Hops, brewing supply
P1032	Hoses, garden
C5000	Hosiery, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2040	Hosiery, men’s
C1040	Hosiery, women’s
C3000	Hosiery, girls
C4000	Hosiery, boys
P1032	Hot tubs (outdoor)
B1020	Hot water bottles
K1060	House numbers
R1030	Houseboats, new
X1300	Houseboats, used
X1400	Household fuels
V3020	Hubcaps
K1010	Humidifiers, attached to furnace
H2020	Humidifiers, portable
L1020	Hunting and camouflage clothing
L1020	Hunting equipment and accessories
A1080	Ice cream
S5000	Ice cream, served for take-out, (revenue from)
A1080	Ice milk
Y0000	Ice, blocks
Y0000	Ice, cubes
G2040	Incense
S4000	Income tax services
C5000	Infants’ and children’s clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X) and accessories
L1070	In-line skates
S4000	Installation services
K1050	Insulation (fibreglass, styrofoam, etc.)
S4000	Insurance services
H3030	Integrated circuits, computer
S4000	Interior decorating services
G1030	Ironing boards
H2020	Irons (curling, steam)
C2030	Jackets, men’s (not for outdoors)
C4000	Jackets, outerwear, boys’ (sizes 7 to 18)
C3000	Jackets, outerwear, girls’ (sizes 7 to 16)
C2010	Jackets, outerwear, men’s
C1010	Jackets, outerwear, women’s
C1030	Jackets, women’s (not for outdoors)
V3020	Jacks, automotive
K1030	Jacks, non-automotive
K1010	Jacuzzis (indoor)
P1032	Jacuzzis (outdoor)
A1090	Jams
G1010	Jars, glass
C4000	Jeans, boys’ (sizes 7 to 18)
C5000	Jeans, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Jeans, girls’ (sizes 7 to 16)
C2030	Jeans, men’s
C1030	Jeans, women’s
V1020	Jeeps, new
V2020	Jeeps, used
R1030	Jet skis
G2040	Jewellery boxes
S3000	Jewellery repair and cleaning services
D2000	Jewellery, fine, costume and estate
K1050	Joint filling compounds
X0100	Juice concentrates, wine-making
A1080	Juice, frozen concentrates
A2210	Juices (excluding frozen concentrates)
R1030	Kayaks
H2020	Kettles, electric
G1010	Kettles, non-electric
K1040	Key blanks
X0400	Key chains
S4000	Key cutting services
H3030	Keyboards, computer
L5000	Keyboards, musical
C2030	Kilts, men’s
C6000	Kilts, unisex
C1030	Kilts, women’s
K1050	Kitchen cabinets
G1010	Kitchen scales
G1010	Kitchenware
C1070	Knapsacks, fashion
L3000	Knitting needles
X0500	Labels, stationery
X1200	Laboratory equipment (including beakers, bunsen burners, test tubes, etc.)
G1030	Laces (shoe, boot and skate)
K1030	Ladders
G2040	Lamps, household
S4000	Landscaping services
L1020	Lanterns
A1090	Lard
L6000	Laser disc, pre-recorded, sales
S1000	Laser disc, rental
G1030	Laundry baskets
G1020	Laundry detergent
K1010	Laundry tubs
P1032	Lawn and garden edging
P1032	Lawn dressings, top soil mixtures
P1010	Lawn furniture
P1020	Lawn mowers
P1032	Lawn ornaments
P1032	Lawn sprinklers
P1020	Lawn tractors
B4020	Laxatives
P1020	Leaf blowers
S2000	Leasing, non-automotive
S2000	Leasing, recreational vehicles (RVs)
C1040	Leggings
C1040	Leotards
S4000	Lessons
S4000	Licenses (fishing, hunting, etc.)
L1070	Life jackets
G1030	Light bulbs, (household)
K1010	Light switches and plugs
K1010	Lighters, BBQ
X0300	Lighters, cigarette
G2040	Lighting fixtures, household (indoor and outdoor)
P1032	Lighting, outdoor specialty (patio, security, landscape)
K1060	Lightning rods
V3020	Lights, automotive
B3000	Limbs, artificial
G2030	Linens, household
C1050	Lingerie, women’s
G2010	Linoleum flooring
A3000	Liqueur
A3000	Liquor
X1100	Livestock
U1020	Lock de-icer
L1010	Locks, bicycle
K1040	Locks, padlocks and door sets
B1020	Lotions, hand, face and body
S4000	Lottery tickets (service)
D1000	Luggage
K1050	Lumber, building
G1010	Lunch boxes (including fabric and cooler bags)
S5000	Lunch counters, revenue from
A1070	Luncheon meats, deli
A1010	Luncheon meats, pre-packaged
S5000	Lunches and meals
L1020	Lures and scents, fishing and hunting
L7020	Magazines
K1060	Mailboxes
L2000	Make up (costume, theatrical, etc.)
B1010	Make-up (cosmetic)
S4000	Manicure services
X0500	Maps
G2010	Marble (floor, wall and counter)
A1040	Margarine
Y0000	Marital aids
X0500	Markers, stationery
K1060	Masking tape
B1020	Masks and peels, facial
G1030	Matches
C1020	Maternity dresses
C1030	Maternity tops and bottoms
G2030	Mats, bathroom
G2010	Mats, household (excluding bath)
G2030	Mattress covers
H1020	Mattresses, crib
H1010	Mattresses, foam, coil, waterbed (excluding crib)
S5000	Meals and lunches
L3000	Measuring tapes, sewing
K1030	Measuring tapes, tool
A1080	Meat pies, frozen
A1070	Meat, deli (sliced, shaved, shredded, etc.)
A1090	Meat, canned
A1010	Meat, cooked, cured and smoked
A1010	Meat, fresh
A1080	Meat, frozen
A1010	Meats, pre-packaged luncheon
K1030	Mechanics’ tools
K1060	Medicine cabinets
K1050	Medium Density Fibreboard (MDF) sheets
S4000	Membership fees
X0500	Memo pads
H3030	Memory chips, computer
P1032	Mesh and netting, for plants
H3030	Micro-assemblies, computer
H3010	Microphones (excluding computer)
H3030	Microphones, computer
X1200	Microscopes (professional and scientific instruments)
H2010	Microwave ovens
H1030	Microwave stands
G1010	Microwave ware
A1040	Milk, fresh (including chocolate and soya)
A1090	Milk, powdered or evaporated
B4020	Minerals, health supplements
V1020	Minivans, new
V2020	Minivans, used
V3020	Mirrors, automotive
G2040	Mirrors, decorative
B1020	Mirrors, hand
C4000	Mitts, boys’
C5000	Mitts, children’s and infants’
C3000	Mitts, girls’
C2060	Mitts, men’s
C1070	Mitts, women’s
H2020	Mixers, household, electric
G1010	Mixers, household, non-electronic
A1090	Mixes (cake, biscuit, pancake, etc.)
X0900	Mobile homes, new and used
L2000	Model kits, toy and hobby
H3030	Modems
B1020	Moisturizers, skin
D1000	Money belts
H1020	Monitors, baby
H3030	Monitors, computer
X1000	Monuments and tombstones
R1020	Mopeds and moped parts and accessories, new
X1300	Mopeds and moped parts and accessories, used
G1030	Mops
R1030	Motor boats, new
X1300	Motor boats, used
R1010	Motor homes and motor home parts and accessories, new
X1300	Motor homes and motor home parts and accessories, used
R1020	Motorbikes and motorbike parts and accessories, new
X1300	Motorbikes and motorbike parts and accessories, used
R1020	Motorcycle clothing
R1020	Motorcycles and scooters, parts and accessories, new
X1300	Motorcycles and scooters, parts and accessories, used
R1020	Motorcycles and scooters, new
X1300	Motorcycles and scooters, used
K1050	Moulding
B1020	Mousse, hair
B1020	Mouthwash
H3010	Movie cameras and accessories
S1000	Movie/video rental
H3010	MP3 players
A1050	Muffins, fresh
A1080	Muffins, frozen
V4000	Muffler and exhaust services
V3020	Mufflers, automotive
P1020	Mulchers, grass and leaf
H3040	Multimedia items
G2040	Music boxes
S3000	Musical instrument repair
L5000	Musical instruments, accessories and supplies, new
X1300	Musical instruments, used
B1020	Nail files and clippers
B1020	Nail polishes and removers
B1020	Nails, artificial, finger
K1040	Nails, hardware
G2030	Napkins, cloth
G1020	Napkins, paper
X1400	Natural gas, appliance and heating fuel
U1010	Natural gas, automotive
C1050	Negligees
L7020	Newspapers
C4000	Nightshirts, boys’ (sizes 7 to 18)
C5000	Nightshirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000	Nightshirts, girls’ (sizes 7 to 16)
C2040	Nightshirts, men’s
C1050	Nightshirts, women’s
A2210	Non-alcoholic beverages, cold
A2220	Non-alcoholic beverages, hot
B4020	Non-prescription drugs
B2020	Non-prescription eyewear (including sunglasses)
X0500	Notebooks, stationery
H3030	Notebook, computer
L3000	Notions (buttons, zippers, thread, needles, etc.)
X0400	Novelties
X0800	Numismatic (coin collecting) supplies
H1020	Nursery furniture and equipment
C5000	Nursery wall hangings
C5000	Nursing pads
B4020	Nutriopathic supplements
A1060	Nuts, confectionery
K1040	Nuts, hardware
C1040	Nylons
R1030	Oars, boats
C2050	Occupational clothing and uniforms, men’s
C1060	Occupational clothing and uniforms, women’s
H1030	Office furniture and equipment
X0500	Office supplies (pens, folders, binders, etc.)
V4000	Oil change and lube service
U1020	Oils, automotive
A1090	Oils, fats and lard, cooking
K1060	Oils, lubricating, (excluding cooking and automotive)
P1032	Ornaments, lawn
G2040	Ornaments, seasonal (e.g., Christmas)
B3000	Orthotic devices
C4000	Outerwear, boys’ (including ski wear) (sizes 7 to 18)
C5000	Outerwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Outerwear, girls’ (including ski wear) (sizes 7 to 16)
C2010	Outerwear, men’s (including ski clothing)
C1010	Outerwear, women’s (including ski clothing)
G2030	Oven mitts
H2010	Ovens, household (convection and other)
C4000	Overcoats, boys’ (sizes 7 to 18)
C5000	Overcoats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000	Overcoats, girls’ (sizes 7 to 16)
C2010	Overcoats, men’s
C1010	Overcoats, women’s
B4020	Over-the-counter drugs
X0500	Packing and mailing boxes
R1030	Paddleboats, new
X1300	Paddleboats, used
R1030	Paddles, boats
L1070	Paddles, ping pong
H3050	Pagers
B4020	Painkillers
L4000	Paint, artists’ supplies
V3020	Paint, automotive
K1020	Paint, household
K1020	Paint strippers and thinners
L4000	Paintbrushes, artists’ supplies
K1020	Paintbrushes, household
G2040	Paintings and related supplies
K1010	Panels, electric
H2020	Pans, electric, cooking
G1010	Pans, non-electric, cooking
C1020	Pant suits
C4000	Pants, boys’ (sizes 7 to 18)
C5000	Pants, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000	Pants, girls’ (sizes 7 to 16)
C2030	Pants, men’s, dress and casual
C1030	Pants, women’s, dress and casual
C1040	Pantyhose
X0500	Paper (writing, typing, machine tape, computer, printing, etc.)
G1020	Paper bags
G1020	Paper towels
X0500	Paper, giftwrap
X0500	Paper, writing
C2010	Parkas, men’s
C1010	Parkas, women’s
K1050	Particle board
V3020	Parts, automotive (cars, trucks, vans, buses, etc.)
V3020	Parts, automotive (converted vans)
V3020	Parts, automotive (farm equipment)
V3020	Parts, automotive (motor homes, travel trailers, truck campers)
L1010	Parts, bicycle, new (excluding children’s tricycles)
H3030	Parts, computer, new
H1030	Parts, furniture, all other indoor, new
H1020	Parts, furniture, nursery, new
H2010	Parts, major appliances, new
R1010	Parts, non automotive, converted vans, new
X1100	Parts, non automotive, farm equipment
R1010	Parts, non automotive, motor home, travel trailers, truck campers
H2020	Parts, small electronic appliances, new
H3020	Parts, still and digital cameras, new
H3050	Parts, telephone and home office electronics, new
H3010	Parts, television and audio/video, new
A1070	Party platters, deli
X0500	Party supplies (streamers, balloons, favours, etc.)
A1090	Pasta
K1020	Paste, wallpaper
A1050	Pastries, fresh
P1010	Patio furniture
K1050	Patio stones
L3000	Patterns, dressmakers
K1050	Paving stones
P1031	Peat moss
X0500	Pencils
X0500	Pens (including sets)
B1010	Perfumes
L7020	Periodicals
H2020	Personal care appliances, electric
B1020	Personal care products, non-electric
H3030	Personal Digital Assistants (PDAs)
R1030	Personal watercraft, new
X1300	Personal watercraft, used
X0600	Pesticides (for indoor plants)
P1031	Pesticides, lawn and garden
X0200	Pet accessories (beds, toys, pet jackets, etc.)
X0200	Pet foods
B1020	Petroleum jelly
X0700	Pets (including domestic and exotic)
X0800	Philatelic (stamp collecting) supplies
S4000	Phone cards, revenue from sales of
H3020	Photo albums
S4000	Photo finishing services
H3050	Photocopiers
S4000	Photocopying services
S4000	Photograph developing/enlarging services
H3020	Photographic equipment (still and digital cameras) and supplies
S3000	Piano tuning and repairs
L5000	Pianos, new
X1300	Pianos, used
A1090	Pickles
R1010	Pickup coaches
V1020	Pickup trucks, new
V2020	Pickup trucks, used
G1010	Picnic baskets and accessories
P1032	Picnic tables
G2040	Picture frames
S4000	Picture framing services
A1050	Pies, fresh
A1080	Pies, frozen
G2030	Pillowcases and shams
G2030	Pillows
L1070	Ping pong equipment and accessories (including tables)
X0400	Pins and crests
L3000	Pins, sewing
L1050	Pipes, drainage
K1010	Pipes, plumbing
X0300	Pipes, smokers’
K1010	Pipes, stove
L1020	Pistols (including air and target)
A1080	Pizza, frozen
A1070	Pizza, prepared
S5000	Pizza, served on premises
G2030	Placemats
G2040	Plant pots
G2040	Plants and flowers, artificial
X0600	Plants, indoor
P1031	Plants, lawn and garden
K1050	Plaster
G1020	Plastic bags
C5000	Plastic pants, baby
G1020	Plastic wrap, food
K1010	Plates and covers, electrical
G1010	Plates, tableware
P1032	Playground structures
L2000	Playground slides
L2000	Playground swings
L2000	Playing cards
H1020	Playpens
K1030	Pliers
H3030	Plotters
P1020	Plows, garden tractor attachments
K1010	Plugs, electrical
K1010	Plumbing equipment and supplies
K1050	Plywood
G1020	Polish, furniture and floor
G1020	Polish, shoe
H2020	Polishers, floor
L1070	Pool and snooker equipment and accessories (including tables)
P1032	Pool chemicals
P1032	Pools, above ground, in-ground and accessories
L2000	Pools, wading, portable
A1060	Popcorn, popped
A1090	Popcorn, unpopped
A1080	Popsicles
A1010	Pork, fresh
A1080	Pork, frozen
D1000	Portfolios (leather and leather-like)
S4000	Portrait taking services
S4000	Post office services
X0500	Postcards
X0500	Post-it notes
K1050	Posts and poles (building, fencing, etc.)
G2030	Pot holders
G2040	Potpourri
G1010	Pots, cooking
G2040	Pots, plant
G2040	Pottery, decorative
X0600	Potting soil
A1010	Poultry, fresh
A1080	Poultry, frozen
B4020	Power bars (nutritional)
K1010	Power generators
A1090	Powdered milk and creamers
K1050	Prefabricated stairs and other structural pieces
B1020	Pregnancy, test kits
A1070	Prepared foods for takeout
S1000	Pre-recorded media, rental
L6000	Pre-recorded media, sales
B4010	Prescription drugs
B2010	Prescription eyewear (including sunglasses)
K1060	Pressure cleaners, water
A1060	Pretzels
H3030	Printers
G2040	Prints and related supplies
X1200	Professional instruments
U1010	Propane fuel, automotive
X1400	Propane fuel, household
P1032	Propane tanks (BBQ)
K1060	Propane torch cylinders
K1030	Propane torch kits
B1020	Prophylactics
P1032	Pruners, plant and tree
B1020	Pumice stones
K1010	Pumps, heat
K3020	Pumps, water (automotive)
K1010	Pumps, water (household)
L1070	Punching bags
H2020	Purifiers, air
K1010	Purifiers, water
C1070	Purses
L2000	Puzzles
C4000	Pyjamas, boys’ (sizes 7 to 18)
C5000	Pyjamas, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Pyjamas, girls’ (sizes 7 to 16)
C2040	Pyjamas, men’s
C1050	Pyjamas, women’s
L2000	Racing sets, toy and hobby
L1070	Racquet sports equipment
V3020	Radiators, automotive
V3020	Radios, automotive
H3010	Radios, ham
H3010	Radios, household
C4000	Rainwear, boys’ (sizes 7 to 18)
C5000	Rainwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Rainwear, girls’ (sizes 7 to 16)
C2010	Rainwear, men’s
C1010	Rainwear, women’s
P1032	Rakes
H2010	Ranges and range hoods/fans
C5000	Rattles, etc., baby
B1020	Razor blades
H2020	Razors, electric (including animals)
B1020	Razors, non-electric
X0500	Receipt books
H3010	Receivers and tuners, audio, household
S1000	Records, rental
L6000	Records (excluding used), sales
S3000	Recreational vehicle (RV) repair and maintenance services
H3010	Reel-to-reel tape players
H2010	Refrigerators
S1000	Rental, audio and video tapes and discs
V5000	Rental, automotive
S2000	Rental, farm equipment
S2000	Rental, non-automotive (excluding video tapes)
S2000	Rental, recreational vehicles (RVs)
S2000	Rent-to-own (appliances, furniture, etc.)
S3000	Repair services, non-automotive (including recreational vehicles (RVs) and farm equipment)
V4000	Repairs, automotive (excluding recreational vehicles (RVs) and farm equipment)
S5000	Restaurants, revenue from
X0500	Ribbons and bows, giftwrap
A1090	Rice
L1020	Rifles (including air and target)
L1030	Ringette equipment
L1030	Ringette uniforms
C2040	Robes, men’s
C1050	Robes, women’s
L1070	Rock climbing equipment and accessories
L1070	Roller blades and skates
A1050	Rolls, dinner, fresh
K1050	Roof trusses
K1050	Roofing felt
K1050	Roofing tiles
K1060	Rope
R1030	Rowboats, new
X1300	Rowboats, used
B1020	Rubbing alcohol
D1000	Rucksacks
H2020	Rug cleaning equipment
G1020	Rug shampoos and deodorizers
L1030	Rugby equipment
G2010	Rugs, floor
X0500	Rulers
G2010	Runners, carpeting
C2050	Running and jogging wear, men’s
C1060	Running and jogging wear, women’s
D3000	Running shoes
V4000	Rustproofing service
L1070	Saddlery (saddles, pads, girth straps, etc.)
H1030	Safes, security
C2050	Safety clothing, men’s
C1060	Safety clothing, women’s
Y0000	Safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.)
D3000	Safety footwear, men’s
D3000	Safety footwear, women’s
L1070	Sailboards
R1030	Sailboats, new
X1300	Sailboats, used
G1010	Salad bowls (including sets)
A1090	Salad dressings
A1070	Salads and other deli foods (excluding cheese)
B1020	Saline solutions, optical
K1060	Salt, road (including synthetic)
K1060	Salt, sidewalk (including synthetic)
A1090	Salt, table
K1010	Salt, water softener
D3000	Sandals, infants’ and children’s
D3000	Sandals, men’s and boys’
D3000	Sandals, women’s and girls’
K1030	Sanders, electric
K1060	Sandpaper
G1020	Sandwich bags
K1050	Sashes, door and window
H3010	Satellite dishes
K1010	Saunas
A1010	Sausages, fresh, pre-packaged
A1080	Sausages, frozen
K1030	Saws, hand and power
G2030	Scales, bathroom
G1010	Scales, kitchen
H3030	Scanners, computer
C2060	Scarves, men’s
C1070	Scarves, women’s
D1000	School bags (leather and leather-like)
X1200	Scientific instruments
L2000	Scooters, children’s
R1020	Scooters, parts and accessories, motorized
L1020	Scopes, rifle, pistol and archery
X0500	Scotch tape (stationery)
G1020	Scouring powders
K1020	Scrapers, paint and wallpaper
K1030	Screwdrivers
K1040	Screws
L1070	Scuba gear
G2040	Sculptures
A1090	Seafood, canned
A1070	Seafood, deli
A1020	Seafood, fresh, smoked and cured (not deli)
A1080	Seafood, frozen
V3020	Seat covers, automotive
V3000	Security systems, automotive
K1060	Security systems, household
X1100	Seed, crop
P1031	Seedlings, nursery stock
P1031	Seeds (including flower, plant and grass)
L3000	Sewing kits, notions and supplies
H2020	Sewing machines
K1050	Shakes, roofing
X0200	Shampoos and deodorant, pet
G1020	Shampoos, carpet
B1020	Shampoos, hair
X0200	Shavers and shears, pet, electric
H2020	Shavers, personal, electric
B1020	Shaving creams, gels and foams
G2020	Sheers, drapery
L5000	Sheet music
G2030	Sheets, bed (excluding nursery)
C5000	Sheets, nursery
K1060	Shelving and brackets
A1080	Sherbets
K1050	Shingles (including roofing and siding)
C4000	Shirts, boys’ (sizes 7 to 18)
C5000	Shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C5000	Shirts, girls’ (sizes 7 to 16)
C2030	Shirts, men’s, dress and casual
C1030	Shirts, women’s
V3020	Shock absorbers
D3000	Shoe accessories (clip-on)
G1020	Shoe polish and silicone sprays, etc.
S3000	Shoe repair
D3000	Shoes, athletic (excluding ski boots, skates, and cleats)
D3000	Shoes, infants’ and children’s fashion
D3000	Shoes, men’s and boys’ fashion
D3000	Shoes, women’s and girls’ fashion
K1060	Shop vacs
C4000	Shorts, boys’ (sizes 7 to 18)
C5000	Shorts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000	Shorts, girls’ (sizes 7 to 16)
C2030	Shorts, men’s
C1030	Shorts, women’s
P1032	Shovels, garden
K1030	Shovels, snow
G2030	Shower curtains (including liners)
K1010	Shower enclosures
K1010	Showerheads
P1031	Shrubs and bushes
L2000	Shuffleboard
G2020	Shutters (indoor)
K1050	Shutters (outdoor)
B3000	Sick room equipment
K1050	Siding, wood, aluminum and vinyl
G2040	Silk flowers
G1010	Silverware
K1010	Sinks
S4000	Skate sharpening
L1070	Skateboards
L1070	Skates, figure
L1030	Skates, hockey
L1070	Skates, in-line
L1070	Skates, roller
L1040	Ski boots
L1070	Ski equipment, water
C4000	Ski jackets and suits, boys’ (sizes 7 to 18)
C5000	Ski jackets and suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Ski jackets and suits, girls’ (sizes 7 to 16)
C2010	Ski jackets and suits, men’s
C1010	Ski jackets and suits, women’s
L1040	Ski suits, aerodynamic racing
B1020	Skin lotions and toners
C5000	Skirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000	Skirts, girls’ (sizes 7 to 16)
C1030	Skirts, women’s
L1040	Skis and accessories (alpine and cross-country)
L1070	Skis, water
K1050	Skylights
L2000	Sleds
B4020	Sleeping aids, non-prescription
L1020	Sleeping bags
C4000	Sleepwear, boys’ (sizes 7 to 18)
C5000	Sleepwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Sleepwear, girls’ (sizes 7 to 16)
C2040	Sleepwear, men’s
C1050	Sleepwear, women’s
L2000	Sleighs
H3020	Slide projectors and accessories
H3020	Slides, photographic
L2000	Slides, playground
D3000	Slippers, infants’ and children’s
D3000	Slippers, men’s and boys’
D3000	Slippers, women’s and girls’
C1050	Slips, women’s
G1030	Smoke and carbon monoxide detectors
A1060	Snacks (chips, candy, nuts, etc.)
L1070	Snooker tables
L1070	Snorkels
K1030	Snow shovels and scoops
P1020	Snowblowers
L1040	Snowboards
C2010	Snowmobile suits, men’s
C1010	Snowmobile suits, women’s
R1030	Snowmobiles, parts and accessories, new
X1300	Snowmobiles, parts and accessories, used
R1030	Snowmobiles, new
X1300	Snowmobiles, used
L1070	Snowshoes
L1070	Snowskates
C4000	Snowsuits, boys’ (sizes 7 to 18)
C5000	Snowsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Snowsuits, girls’ (sizes 7 to 16)
C2010	Snowsuits, men’s
C1010	Snowsuits, women’s
X0300	Snuff
G1020	Soap, laundry and dish
B1020	Soap, personal, hand, face and body
L1030	Soccer cleats
L1030	Soccer equipment
L2000	Soccer tables (game)
L1030	Soccer uniforms
C4000	Socks, boys’
C5000	Socks, children’s and infants’
C3000	Socks, girls’
C2040	Socks, men’s
C1040	Socks, women’s
P1031	Sod
H1030	Sofa beds
K1050	Soffits
A2210	Soft drinks, canned and bottled
H3040	Software, business and entertainment
P1031	Soil, outdoor
X0600	Soil, potting
K1010	Solar panel heating kits
K1030	Soldering irons
V3020	Sound systems, automotive
H3010	Sound systems, household
A1040	Sour cream
X0400	Souvenirs
H2020	Space heaters, portable
P1032	Spades, garden
V3020	Spark plugs
V3020	Speakers, automotive
H3010	Speakers, household
A1090	Spices, herbs
D1000	Sport bags
C2020	Sport jackets, men’s
V1020	Sport utility vehicles (SUVs), new
V2020	Sport utility vehicles (SUVs), used
X1300	Sporting goods, used
K1010	Spotlights and floodlights, exterior
V3020	Springs, automotive
L1070	Squash equipment and supplies (excluding footwear and clothing)
G1020	Stain removers
L4000	Stained glass-making supplies
K1020	Stains, wood
X0800	Stamp collections
S4000	Stamps (service)
X0500	Staplers and staples
X0500	Stationery (envelopes, cards, writing paper, etc.)
G2040	Statuettes
G1010	Stemware, crystal and other
V3020	Stereos, automotive
H3010	Stereos, household
H3020	Still cameras and accessories
C1040	Stockings, women’s
G1030	Stools
S4000	Storage (furniture, fur coats, vehicles, etc.)
L1020	Stoves, camping
H2010	Stoves, household, cooking
G1030	String
H1020	Strollers
L2000	Stuffed animals, toys
A1090	Sugar
D1000	Suitcases
C2020	Suits, men’s (including made-to-measure, ready-to-wear)
C1020	Suits, women’s (including pant suits)
B2020	Sunglasses, non-prescription
B2010	Sunglasses, prescription
B1020	Sunscreens
L1070	Surfboards
X1200	Surveyors’ equipment
C2060	Suspenders, men’s
C2030	Sweat tops and bottoms, men’s
C1030	Sweat tops and bottoms, women’s
C4000	Sweaters, boys’ (sizes 7 to 18)
C5000	Sweaters, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Sweaters, girls’ (sizes 7 to 16)
C2030	Sweaters, men’s
C1030	Sweaters, women’s
C4000	Swimsuits, boys’ (sizes 7 to 18)
C5000	Swimsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Swimsuits, girls’ (sizes 7 to 16)
C2050	Swimsuits, men’s
C1060	Swimsuits, women’s
L2000	Swings, playground
K1010	Switches, electrical
A1090	Syrups (corn, maple, chocolate, etc.)
C4000	T-shirts, boys’ (sizes 7 to 18)
C5000	T-shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	T-shirts, girls’ (sizes 7 to16)
C2030	T-shirts, men’s
C1030	T-shirts, women’s
L2000	Table hockey
G1020	Table linens, disposable
G2030	Table linens, non-disposable
G1010	Tableware (excluding disposable)
G1020	Tableware, disposable (paper and plastic plates, cups, forks, etc.)
L1070	Tack, equine (saddles, pads, girth straps, etc.)
L1020	Tackle boxes, fishing
S4000	Tailoring services
H3010	Tape recorders and players (non-automotive)
H3010	Tapes, audio and video, blank
L6000	Tapes, audio and video, pre-recorded, sales
S1000	Tapes, audio and video, rental
K1050	Tar paper
K1050	Tar, roofing
K1060	Tarpaulins
G2030	Tea towels
A2220	Tea, hot beverage
A1090	Tea, packaged
C5000	Teething rings (baby)
S4000	Telephone cards
H3050	Telephones (including cellular)
X1200	Telescopes (professional and scientific instruments)
L2000	Telescopes (toy models)
H3010	Televisions
L1070	Tennis equipment and accessories (excluding footwear and clothing)
D3000	Tennis shoes
R1010	Tent trailers, parts and accessories, new
X1300	Tent trailers, parts and accessories, used
R1010	Tent trailers, new
X1300	Tent trailers, used
L1020	Tents
L7010	Textbooks
G1010	Thermometer, cooking
B3000	Thermometer, health care
G2040	Thermometer, household
V3020	Thermostat, automotive
K1010	Thermostat, household
X0500	Thumbtacks
C2060	Ties, neck
C5000	Tights, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Tights, girls’ (sizes 7 to 16)
C1040	Tights, women’s
G2010	Tiles, ceramic, clay, marble and granite
G2010	Tiles, vinyl and cork
P1020	Tillers
G1020	Tin foil
V4000	Tire alignment and balancing services
V4000	Tire and wheel mounting services
L1010	Tire pumps, bicycle
V4000	Tire rotation service
L1010	Tires and tubes for bicycles
V3010	Tires and tubes for buses, medium trucks (classes 4, 5, 6, 7, and 8), (new, used and retreads)
V3010	Tires and tubes for cars, trucks, vans (new, used and retreads)
V3010	Tires and tubes for farm equipment (new, used and retreads)
V3010	Tires and tubes for recreational vehicles (new, used and retreads)
V3010	Tires and tubes for motorcycles (new, used and retreads)
V3010	Tires and tubes for utility trailers (new, used and retreads)
H2020	Toaster ovens
H2020	Toasters
X0300	Tobacco products and accessories (including cigarette papers, rolling machines, etc.)
L2000	Toboggans
H1020	Toddler beds
G1020	Toilet fresheners
B1020	Toilet paper
G2030	Toilet tank covers (including sets)
B1020	Toiletries, personal
K1010	Toilets
X1000	Tombstones and monuments
B1020	Toners
K1030	Tool belts
P1032	Tool sheds
K1030	Toolboxes
P1032	Tools, garden
K1030	Tools, hand and power (excluding garden tools)
H2020	Toothbrushes, electric
B1020	Toothbrushes, non electric
B1020	Toothpaste
C4000	Tops, boys’ (sizes 7 to 18)
C5000	Tops, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Tops, girls’ (sizes 7 to 16)
C2030	Tops, men’s
C1030	Tops, women’s
B1020	Toupees
G2030	Towels, face, hand and bath
V4000	Towing
L2000	Toys and games, new
X1300	Toys and games, used
G2040	Track lighting
D3000	Track shoes
C2050	Track suits, men’s
C1060	Track suits, women’s
X1100	Tractors, farm (new and used)
P1020	Tractors, lawn
V3020	Trailer hitches
R1030	Trailers, boat
X1100	Trailers, livestock (farm), new and used
R1020	Trailers, motorcycle
R1030	Trailers, personal watercraft
S2000	Trailers, rental
R1030	Trailers, snowmobile
Y0000	Trailers, utility, new (not elsewhere classified)
L2000	Train sets
L1070	Trampolines
D1000	Travel accessories (leather and leather-like)
S4000	Travel services
R1010	Travel trailers, parts and accessories, new
X1300	Travel trailers, parts and accessories, used
R1010	Travel trailers, new
X1300	Travel trailers, used
P1031	Trees, nursery stock
L2000	Tricycles, children’s
Y0000	Trophies
K1030	Trowels
R1010	Truck campers, parts and accessories, new
X1300	Truck campers, parts and accessories, used
R1010	Truck campers, new
X1300	Truck campers, used
V1020	Trucks, new, light
V1030	Trucks, new, medium/heavy (classes 4, 5, 6, 7, and 8)
V2020	Trucks, used, light
D1000	Trunks (storage, travel)
B3000	Trusses, personal health care
K1050	Trusses, roof
K1010	Tubs, bath
P1032	Tubs, hot (outdoor)
K1010	Tubs, laundry
V3020	Tuners and receivers, audio, automotive
H3010	Tuners and receivers, audio, household
V4000	Tune-ups, automotive
A1010	Turkey, fresh
A1080	Turkey, frozen
A1080	TV dinners
G1030	Twine, household
H3050	Typewriters
P1010	Umbrellas, beach
C2060	Umbrellas, men’s
P1010	Umbrellas, patio furniture
C1070	Umbrellas, women’s
G2010	Underlay, carpet and rug
C4000	Underwear, boys’ (sizes 7 to 18)
C5000	Underwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Underwear, girls’ (sizes 7 to 16)
C2040	Underwear, men’s
C1050	Underwear, women’s
C1060	Uniforms, occupational (medical, police, fire, armed forces, etc.) women’s
C2050	Uniforms, occupational (medical, police, fire, armed forces, etc.), men’s
L1030	Uniforms, sports
C6000	Unisex clothing
S4000	Upholstery cleaning services, household
V4000	Upholstery repair, automotive
S3000	Upholstery repair, non-automotive
S4000	Upholstery services, non-automotive
B3000	Urinals, portable
X1300	Used aircraft
X1300	Used all terrain vehicles (ATVs)
X1300	Used appliances
X1300	Used boats
X1300	Used books
V2030	Used buses and medium/heavy trucks (classes 4, 5, 6, 7, and 8)
X1300	Used campers, truck-mounted
V2010	Used cars
X1300	Used catamarans
X1300	Used clothing
X1300	Used computers
X1300	Used dune buggies
X1100	Used farm equipment
X1300	Used furniture
X1300	Used golf carts
V2020	Used light trucks, vans, minivans, jeeps and sport utility vehicles (SUVs)
X0900	Used mobile homes
X1300	Used mopeds
X1300	Used motor homes
X1300	Used motorcycles/bikes/scooters
X1300	Used motors for boats
X1300	Used musical instruments
V3020	Used parts and accessories, automotive (excluding tires)
X1300	Used personal watercraft
X1300	Used records
X1300	Used snowmobiles
X1300	Used sporting goods
X1300	Used tent trailers
V3010	Used tires
X1300	Used toys
X1100	Used tractors, farm
X1300	Used tractors, garden
X1300	Used trailers (excluding livestock)
X1300	Used travel trailers
G1010	Utensils, kitchen (including sets)
K1060	Vacuum cleaners (shop vacs)
H2020	Vacuum cleaners, household (including central vacs)
R1010	Vans, converted (recreational)
V1020	Vans, new (excluding converted vans)
V2020	Vans, used (excluding converted vans)
X1300	Vans, used, converted (recreational)
K1050	Vapour barriers
K1020	Varnishes
H3010	VCRs
A2210	Vegetable juices (excluding frozen)
A1090	Vegetables, canned or dried
A1030	Vegetables, fresh
A1080	Vegetables, frozen
S4000	Vehicle storage
S4000	Vending machines (service)
K1050	Veneer
K1010	Vents, air and heating
K1050	Vents, roof
C2030	Vests, men’s
C1030	Vests, women’s
X1100	Veterinary supplies, farm
H3010	Video cameras and accessories
S1000	Video discs, pre-recorded, rental
L6000	Video discs, pre-recorded, sales
L2000	Video games
S1000	Video games, rental
H3010	Video tape, blank
L6000	Video tape, pre-recorded, sales
S1000	Video tape, rental
B4020	Vitamins
L1030	Volleyball equipment
L1030	Volleyball uniforms
L2000	Wading pools, portable
K1050	Wafer boards
L2000	Wagons, toys
H1020	Walkers, baby
B3000	Walkers, health care equipment
D3000	Walking shoes
H3010	Walkmans
C5000	Wall hangings, nursery
K1050	Wallboard, gypsum
C2060	Wallets, men’s
C1070	Wallets, women’s
K1020	Wallpaper and supplies
S4000	Warranties
K1040	Washers and O-rings
H2010	Washing machines
S3000	Watch and clock, repair and cleaning services
D2000	Watches (pocket, wrist and pendant)
A2210	Water (spring, mineral, flavoured, etc.)
K1010	Water filters, household
G1010	Water filters, table
K1010	Water heating equipment
K1060	Water pressure cleaners
K1010	Water purifiers
L1070	Water skis
G1020	Wax paper
V3020	Wax, car
G1020	Wax, floor, household
K1060	Weather vanes
K1050	Weatherstripping
H3030	Webcams
C1060	Wedding gowns
L1070	Wet suits
P1032	Wheelbarrows
B3000	Wheelchairs
V3020	Wheels, automotive
L1010	Wheels, bicycle
A1040	Whipping cream
K1010	Whirlpools and spas (indoors)
A1010	Wieners, pre-packaged
B1020	Wigs and hair pieces
C4000	Windbreakers, boys’ (sizes 7 to 18)
C5000	Windbreakers, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000	Windbreakers, girls’ (sizes 7 to 16)
C2010	Windbreakers, men’s
C1010	Windbreakers, women’s
K1040	Window hardware
G2020	Window treatments, indoor
K1050	Windows and frames
U1020	Windshield washer fluids
V3020	Windshield wipers
V3020	Windshields
A3000	Wine
X0100	Wine-making and beer-making kits
S4000	Wine-making and beer-making services
X0100	Wine-making supplies (including concentrates, bottles, labels and corks)
G1010	Wine racks
K1010	Wire, electrical
K1060	Wire, non-electrical
K1010	Wiring boxes, electrical
K1050	Wood, building
X1400	Wood, fuel
K1010	Woodstoves
D3000	Work boots, men’s
D3000	Work boots, women’s
C2050	Work gloves, men’s
K1060	Work gloves, women’s
L3000	Yarns and threads
A1040	Yogurt, fresh
A1080	Yogurt, frozen

Thank you!

Unified Enterprise Survey - Annual

5-3600-158.1 STC/UES-375-75377

Index A – by Commodity Code

Code	Commodity description	Include:	Exclude:
A1010	Fresh meat and poultry	Fresh meat, poultry, turkey, fowl and game; cooked, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.).	Frozen or canned meats, deli meat products.
A1020	Fresh fish and other seafood	Fresh, smoked and cured fish and other seafood.	Frozen or canned fish and other seafood, deli fish and other seafood.
A1030	Fresh fruits and vegetables	Fresh fruits and vegetables.	Frozen, canned or dried fruits and vegetables.
A1040	Dairy products and eggs	Fresh milk (include chocolate milk and soya milk), butter, cheese (include deli cheese, cottage cheese, etc.), margarine, table cream, whipping cream, sour cream, fresh yogurt, eggs, etc.	Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.
A1050	Bakery products (in-house and commercial)	Fresh breads, rolls, buns, cakes, pies, pastries, doughnuts, bagels, etc.	Frozen bakery products.
A1060	Candy, confectionery and snack foods	Candy, gum, chocolate and granola bars, candy floss, fruit pastilles, marshmallows, sesame bars and gingerbread houses, as well as nuts, popcorn, raisins, apples, etc., when coated or treated with candy, chocolate, molasses, sugar or syrup. Also include mixed nuts, salted nuts, salted seeds (e.g., sunflower seeds), trail mixes, potato chips, corn chips, cheese puffs, potato sticks, bacon crisps, cheese curls, brittle pretzels and other similar snack foods.	Candy and chocolate baking items, unpopped popcorn, products primarily sold as breakfast cereals.
A1070	Deli, salad bars and prepared foods for take-out	Service delicatessen items: fresh deli meats, deli fish and other seafood, salads, barbecued chickens, etc. Also include prepared foods for take-out.	Meals and lunches, cheese.
A1080	Frozen foods	Frozen entrées, frozen TV dinners, frozen meats, frozen fish and other seafood, frozen vegetables, frozen fruits, frozen juice concentrates, ice cream, frozen yogurt, sherbets, popsicles, frozen bakery goods, etc.
A1090	All other foods	Canned foods, dietetic foods, baby foods, rice, dried beans, dried fruits and vegetables, coffee, tea, crackers, biscuits, pasta, sauces, flour, sugar, salt, spices, cooking oils and lards, salad dressings, jams, syrups, baking supplies, cereals, pickles, powdered or canned or evaporated or condensed dairy products, drink crystals, prepackaged cookies and cakes, unpopped popcorn, etc.	Pet food, meals and lunches.
A2210	Cold non-alcoholic beverages	Fruit and vegetable juices or drinks (not frozen), iced tea, soft drinks, water, mineral water, non-alcoholic beer and other cold non-alcoholic beverages.	Milk and cream (see A1040), frozen juice concentrates (see A1080), drink crystals (see A1090).
A2220	Hot non-alcoholic beverages	Coffee, hot chocolate, tea and other ready-to-drink hot non-alcoholic beverages.	Packaged coffee, tea, hot chocolate and other packaged hot beverage products (see A1090).
A3000	Alcoholic beverages	Beer, wine, liquor, liqueurs, wine and liquor coolers, etc.	Alcoholic beverages served on premises.
B1010	Cosmetics and fragrances	Cosmetics, perfume, cologne, eau de toilette.	Facial, hand and body creams, nail polish and removers, skin lotions, toners, etc.
B1020	Other toiletries/personal care products	Toilet paper, facial tissue, hot water bottle, hair care preparations, tooth and denture pastes, (non-electric) toothbrushes, mouthwashes, deodorants, antiperspirants, suntan lotions, nail polish and removers, beauty soaps, facial, hand and body creams, skin lotions, toners, bath oils, disposable diapers, feminine hygiene products, baby care products, hair brushes, shaving creams, razors (non-electric) and blades, foot care, prophylactics, nail clippers and files, contact lens solutions and cleaners, wigs and hair pieces, cosmetic bags, etc.	Electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories, home health care equipment and supplies (crutches, canes, wheelchairs, etc.).
B2010	Prescription eyewear	Prescription eyewear, including prescription sunglasses and contact lenses.	Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories, contact lens solutions and cleaners.
B2020	Non-prescription eyewear	Eyewear bought without a prescription, frames bought separately, non-prescription sunglasses, eyeglass cases and other accessories.	Prescription eyewear, including prescription sunglasses and contact lenses, contact lens solutions and cleaners.
B3000	Home health care and sick room equipment and supplies	First-aid kits, bedpans, bed tables, crutches, canes, walkers, wheelchairs, artificial limbs, hearing aids, etc. (include parts and accessories).	Eyewear, orthopedic shoes, exercise and fitness equipment, drugs/medications.
B4010	Prescription drugs	Drugs purchased with a prescription.	Over-the-counter drugs, drugs purchased without a prescription.
B4020	Over-the-counter drugs, vitamins, herbal remedies and other health supplements	Painkillers, cold and cough remedies, laxatives, antacids, vitamins, herbal remedies, mineral health supplements, body enhancing supplements, power bars (nutritional), etc.	Drugs purchased with a prescription, other toiletries/personal care products.
C1010	Women’s outerwear	Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc.	Suit jackets and blazers.
C1020	Women’s dresses and suits	One-piece and two-piece dresses, evening gowns, suits (including pant suits), maternity dresses and suits.	Wedding gowns and occupational uniforms.
C1030	Women’s skirts, pants, blouses, sweaters and other tops and bottoms	Skirts, pants (dress and casual), jeans, shorts, blazers/jackets, blouses, shirts, vests, sweaters, sweat tops and bottoms, T-shirts and other tops, etc. (include maternity tops and bottoms).
C1040	Women’s hosiery	Pantyhose, stockings, nylons, socks, tights, leotards and leggings.
C1050	Women’s lingerie, sleepwear and intimates	Pyjamas, dressing gowns, bathrobes, nightgowns, underfashions, bras, panties, girdles, slips, etc.	Hosiery.
C1060	Other women’s clothing	Bathing suits, wedding gowns, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc.	Very specialized sports clothing.
C1070	Women’s fashion accessories	Hats, gloves, mitts, scarves, purses, wallets, fashion knapsacks, belts, umbrellas, hair accessories (barrettes), etc.	Backpacks, wigs.
C2010	Men’s outerwear	Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, furcoats, etc.	Suits, sports jackets and blazers.
C2020	Men’s suits, sports jackets and blazers	Sports jackets, blazers, made-to-measure and ready-to-wear suits.	Occupational uniforms.
C2030	Men’s pants, shirts, sweaters and other tops and bottoms	Pants/slacks (dress and casual), shorts, jeans, dress and casual shirts, T-shirts, sweaters, vests, sweat tops and bottoms.
C2040	Men’s underwear, sleepwear and hosiery	Socks, underwear, pyjamas, bathrobes, nightwear.
C2050	Other men’s clothing	Bathing suits, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc.	Very specialized sports clothing.
C2060	Men’s accessories	Hats, baseball caps, gloves, mitts, scarves, ties, wallets, belts, umbrellas, etc.	Wigs, toupees.
C3000	Girls’ clothing and accessories	Girls’ clothing (sizes 7 to 16) and accessories.	Very specialized sports clothing, used clothing.
C4000	Boys’ clothing and accessories	Boys’ clothing (sizes 7 to 18) and accessories.	Very specialized sports clothing, used clothing.
C5000	Infants’ and children’s clothing and accessories	Infants’ clothing (sizes 0 to 24 mos.), children’s clothing (sizes 2 to 6X), cloth diapers, rattles, bibs, teething rings, potties, receiving and other blankets, baby bedding and linens, diaper bags, crib mobiles, nursery wall hangings, baby plastic pants, baby bottles, breast pumps, nursing pads.	Very specialized sports clothing, used clothing, disposable/paper diapers, children’s books.
C6000	Unisex clothing	Unisex clothing and costumes (Halloween, Christmas, etc.).
D1000	Luggage and leather goods	Luggage, trunks, duffel bags, backpacks, sport bags, leather and leather-like: briefcases, portfolios, school bags, travel accessories, etc.	Purses, wallets, billfolds, camera and instrument cases, fashion knapsacks, etc.
D2000	Jewellery and watches	Fine, costume and estate jewellery; pocket watches, wrist and pendant watches, etc.	Clocks, jewellery repair and watch repair.
D3000	Footwear (for women, men, girls, boys and infants)	Winter boots, rain boots, shoes, sandals, slippers, running shoes, walking shoes, hiking boots, basketball shoes, tennis shoes, court shoes, cross-trainers, etc. Also include cowboy boots, work boots, orthopedic shoes, and clip-on shoe accessories, etc.	Sport-specific cleated footwear for baseball, football and soccer, golf shoes, bowling shoes, broomball and curling shoes, ski boots and skates (ice, roller and in-line), etc.
G1010	Tableware, kitchenware, cookware and bakeware	Crystal and non-crystal tableware, crystal and non-crystal stemware, china (bone and other), flatware(silver, gold and other), kitchen knives, cutlery, glassware, bar accessories, baking tins and other bakeware, microwave ware, pots, pans, kitchen utensils, food storage containers, kitchen scales, timers, oven dishes and other cook/kitchenware, lunch boxes and food flasks. Also include picnic baskets and accessories.	Kitchen and table linens, pot holders, electrical kitchen appliances, disposable tableware (plastic plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.).
G1020	Household cleaning supplies, chemicals and paper products	Powdered soaps, detergents and cleaners, bleaches, scouring powders and pads, waxes and polishers, fabric dyes, BBQ starter fuel, paper towels, plastic and foil food wraps, wax paper, paper and plastic bags, disposable tableware (include paper and plastic plates, knives, forks, paper napkins, etc.), paper coffee filters, garbage bags, latex gloves, shoe polish	Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.), automotive waxes and cleaners.
G1030	Other non-electric household supplies	Laundry equipment (baskets, drying racks, etc.), flashlights, closet organizers, hangers, garment bags, stools, steps, light bulbs, fuses, batteries, fire extinguishers, smoke detectors, extension cords, twine, string, matches, garbage cans, mops, brooms, buckets, dustpans, non-food storage containers, child safety products (outlet covers, cabinet locks, etc.), ironing boards, shoe laces, etc.	Laundry tubs.
G2010	Floor coverings and tiles	Carpets, rugs, runners, wall-to-wall carpeting and underlays, linoleum, hardwood flooring, parquet flooring, vinyl/cork flooring. Include ceramic and clay tiles, marble and granite for floors, wall, counters or fireplaces.	Ceiling tiles.
G2020	Draperies and other interior window treatments (include furniture coverings)	Blinds (vertical, horizontal, roller), drapes, curtains, sheers, valances, etc. Also include furniture coverings.
G2030	Bedding, linens and bathroom accessories	Sheets, bedspreads, blankets (including electric), towels, pillows and cushions, pot holders, aprons, tablecloths, placemats, cloth napkins, dish towels, shower curtains and liners, bath mats and sets, bathroom accessories, etc.	Baby blankets and other baby bedding and linens, disposable tablecloths and napkins.
G2040	Artwork and other home decorating products	Paintings, prints, lamps, lighting fixtures (interior and exterior), ceiling fans, clocks, mirrors, statuettes and carvings, candles, fireplace screens and fireplace accessories, decorative pottery, picture frames, jewellery boxes, silk and dried flowers, room dividers, Christmas ornaments/lights/artificial trees/decorations (indoor and outdoor), etc.	Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees (see P1031), Christmas gift wrap (see X0500), woodstoves, clock radios.
H1010	Mattresses and foundations	Mattresses (spring, foam and water), box springs and foundations, bed frames.	Headboards, crib mattresses, air mattresses, sofa beds, futons.
H1020	Nursery furniture and equipment	Cribs, crib mattresses, junior/toddler beds, changing tables, carriages, strollers, playpens, highchairs, walkers, carriers, baby monitors, etc. (include parts and accessories).	Car seats.
H1030	All other indoor furniture	Finished and unfinished furniture for the bedroom, living room, kitchen, dining room and home office Include filing cabinets, safes, sofa beds, futons (include parts and accessories).	Nursery furniture, lamps, mattresses and foundations, counters, cupboards.
H2010	Major appliances	Stoves, ovens, ranges, range hoods and fans, microwave and convection ovens, refrigerators, freezers, washing machines, clothes dryers, dishwashers and room air conditioners (include parts and accessories).	Central air conditioners, humidifiers attached to furnaces (see K1010), portable humidifiers, dehumidifiers, portable space heaters, compactors, floor polishers, sewing machines, vacum cleaners (central and household), rug cleaning equipment, shop vacs.
H2020	Small electrical appliances	Floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, portable humidifiers, dehumidifiers, portable space heaters, compactors, electric fans, toasters, toaster ovens, kettles, deep fryers, steamers, blenders, food processors and mixers, electric fry pans and griddles, bread makers, coffee makers, electric can openers, electric knives, irons, personal care electrical appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, foot care appliances), etc. (include parts and accessories).	Room air conditioners, electric blankets, power tools, shop vacs, garage door openers, televisions, audio/video equipment, computers, telephones, electric typewriters, and other home electronics, etc.
H3010	Televisions and audio/video equipment	Televisions, VCRs, radios, sound systems, amplifiers, mixers, speakers, microphones, sound boards, video cameras/cases, CD/MP3 players (include portable), DVD players, tape decks, tape recorders, blank audio and video tapes, etc. (include parts and accessories).	Still and digital cameras, slide projectors, slides, screens, prerecorded audio and video tapes and discs, musical instruments, car radios, car tape decks, car CD and DVD players and car speakers (see V3020).
H3020	Still and digital cameras and related photographic equipment and supplies	Still and digital cameras/cases, slide projectors, slides and screens, camera cases, lenses, tripods, film, flash attachments, photo albums, etc. (include parts and accessories).	Video cameras and related equipment and supplies, picture frames, binoculars.
H3030	Computers, components and related equipment	Computers (include any preloaded software), hard drives, CD-ROM drives, DVD drives, memory chips, blank CDs, blank DVDs, blank computer diskettes, webcams, modems, printers, scanners, plotters, keyboards, monitors, integrated circuits, cables, anti-glare screens, monitor stands, computer batteries, external numeric keypads, mice, mouse pads, CD/DVD diskette storage boxes, cases/racks, personal digital assistants (PDAs), etc. (include parts and accessories).	Software, fax machines, printer paper, used computers, used components and equipment, electronic games and games systems.
H3040	Computer software, business and entertainment (exclude electronic games)	Software for business and entertainment, multimedia items (includes a book and cassette or disk that are packaged and sold together).	Electronic games and game systems (Nintendo, Playstation, XBox, etc.) and accessories, talking books, books on the subject of software, blank CDs, DVDs and diskettes.
H3050	Telephones and home office electronics	Telephones, cellular phones, answering machines, adding machines, fax machines, typewriters, pagers, calculators, photocopiers, etc. (include parts and accessories).	Computer-related equipment (see H3030); prepaid air time for cellular phones.
K1010	Plumbing, heating, cooling and electrical equipment and supplies	Furnaces and filters, ductwork, humidifiers attached to furnaces, central air conditioners, air exchangers, air cleaners, water purifiers, water heaters, woodstoves, fireplace inserts and relate equipment, baseboard heaters, pipes and valves for plumbing, bathtubs, bathtub/shower enclosures, whirlpools, indoor jacuzzis, saunas, toilets, sinks, faucets, laundry tubs, pumps, fuse boxes, electrical wiring, light switches and plugs, power generators, etc.	Outdoor jacuzzis, fireplace accessories and screens, outdoor hot tubs, bathroom cabinets, drainage pipes.
K1020	Paint, wallpaper and related supplies	Household paint, stain, thinners, brushes, wallpaper, paste, scrapers, etc.	Craft and artists’ paints and thinners, automotive paints, glass.
K1030	Tools, hand and power	Ladders, carpenters’ tools, mechanics’ tools, portable power tools, bench power tools, axes, picks, wrenches, screwdrivers, saws, planes, clamps, trowels, hammers, pliers, drills, sanders, files, chisels, routers, toolboxes, measuring tapes, etc.	Chainsaws, garden tools, hoes, rakes, garden shovels, spades, etc.
K1040	Hardware	Builders’ hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. Include locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.
K1050	Lumber and other building materials	Lumber, pressure treated wood, particle board, plywood, panelling, moulding, drywall, plaster, cement, concrete products, bricks, paving stones, siding, fencing, decking, windows, doors, sashes, screens, skylights, shutters, roof trusses, vents, eavestroughing, insulation, vapour barriers, housewrap, drainage pipes, shingles and other roofing materials, weatherstripping, caulking, sheet glass (non-automotive), cabinets (kitchen, bathroom, etc.), countertops, stairs, railings, mantels, ceiling tiles, chimney pieces, mantelpieces, etc.	Hardwood flooring, tiles, marble, granite.
K1060	Other hardware and building products not elsewhere classified	Weather vanes, lightning rods, awnings, car shelters, shop vacs, road salt, garage door openers, security/alarm systems, water pressure cleaners, chemical driveway cleaners, concrete and asphalt sealers, flagpoles, mailboxes, house numbers, door chimes, medicine cabinets, shelving, chain, wire, rope, tarps, docks, blueprints, sandpaper, duct tape, etc.	Fees for drawing up blueprints (see S4000).
L1010	Bicycles, biking equipment and accessories	Bicycles, tires and tubes, pumps, helmets, locks and other biking accessories, specialized biking clothing not for street wear, three-wheeled non-motorized bikes for adults.	Tricycles for children.
L1020	Hunting, fishing and camping equipment and supplies	Firearms and ammunition (all kinds), bows and arrows (all kinds), fishing tackle and other equipment, hunting blinds, tents, sleeping bags, camping-type air mattresses, hunting and camouflage clothing, hip waders, lanterns, picnic coolers, camping stoves, bait, etc.	Tent trailers.
L1030	Hockey, baseball, football, soccer, volleyball and basketball equipment and supplies	Nets, balls, hockey skates, ringette equipment, cleated footwear, team uniforms and all other related equipment.	Baseball caps, and other sports clothing for street wear.
L1040	Ski equipment and accessories, alpine and cross country (include snowboards and skiboots)	Skis, ski boots, bindings, ski poles, ski goggles, snowboards, specialized aerodynamic racing suits and accessories.	Ski jackets and apparel, water ski equipment.
L1050	Golf equipment and accessories	Golf clubs, golf bags and pull-carts (motorized and non-motorized), golf shoes and gloves, tees, etc.	Golf carts and golf clothing.
L1060	Exercise and fitness equipment	Home gyms, stationary bikes, rowing machines, abdominal exercisers, free weights, exercise balls, etc.	Exercise clothing, exercise videos.
L1070	All other sporting goods	Figure skates, in-line skates, skateboards, roller skates, sailboards, rock climbing equipment and accessories, tennis and squash equipment, ping pong equipment, badminton equipment, pool/snooker tables and accessories, life jackets, wet suits, saddlery, tack, water skis and equipment, scuba equipment, bowling shoes and equipment, broomball shoes and equipment, curling shoes and equipment, snorkels, goggles, binoculars, water air mattresses, dance shoes, trampolines, boxing equipment, etc.	Used sporting goods.
L2000	Toys, games and hobby supplies	Toys, tricycles for children, dolls, stuffed animals, wagons, sleds and sleighs, table soccer, air hockey, table hockey, dart boards, chess sets, board games, electronic games and game systems (e.g., Nintendo, Playstations, XBox, etc.), chemistry sets, model kits, train sets, puzzles, playing cards, etc.	Computer software games, three-wheeled bikes for adults, used toys and games.
L3000	Fabrics, yarns, sewing supplies and notions	Fabrics, knitting yarns, ribbons, upholstery fabric and foam, needles, threads, buttons, sewing kits, etc.	Sewing machines.
L4000	Craft and artists’ supplies	Craft supplies and products (including paints), handicraft kits, artist’s paints, brushes, easels, stained glass-making supplies, craft glue guns and glue, etc.	Household and industrial glues and adhesives.
L5000	Musical instruments, accessories and supplies	Musical instruments and parts and accessories, sheet music.	Amplifiers, sound boards, mixers, speakers, microphones.
L6000	Prerecorded audio and video tape and disc (and record) sales	Prerecorded CDs, DVDs, video and audio tapes, etc.	Talking books, CD and DVD video rental (see S1000).
L7010	Books, hard and softcover	Textbooks, reference books, children’s books, bibles, atlases and all other books, including books in electronic format (talking books).	Multimedia items (includes a book and a record, cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, etc., brochures, pamphlets, owners’ manuals, comic books.
L7020	Newspapers, magazines and other periodicals	Newspapers, magazines, periodicals, comic books, etc.
P1010	Lawn/garden/patio furniture	Lawn chairs and tables, cottage outdoor furniture, hammocks, patio furniture, patio table umbrellas, cushions, beach umbrellas.
P1020	Outdoor power equipment	Snowblowers, lawnmowers, garden tractors and attachments, tillers, mulchers, chippers, leaf blowers, chainsaws, etc.
P1031	Nursery stock and supplies	Plants, bushes, trees, shrubs, sod, seeds, bulbs, cuttings, earth, fertilizers, pesticides, herbicides, real cut Christmas trees, outdoor soil, etc.	Indoor cut flowers, indoor potted plants
P1032	Other lawn and garden related products	Pools (above-ground and in-ground) and pool supplies, outdoor hot tubs/Jacuzzis, ponds and accessories, barbeques and accessories, wheelbarrows, pruners, garden tools, hoses, garden shovels, spades, hoes, rakes, garden sheds, lawn ornaments, outdoor specialty lighting (security/landscape/patio), outdoor urns, outdoor planters, gazebos, composters, picnic tables, sprinklers, playground structures, playground equipment, etc.	Picnic baskets and accessories.
R1010	Motor homes, travel trailers and truck campers	Motor homes, travel trailers, tent trailers, folding camping trailers, truck campers and converted vans (include non-automotive parts and accessories).	Mobile homes, tires and other automotive type parts and accessories sold separately, used motor homes, travel trailers and truck campers, used parts and accessories.
R1020	Motorcycles and scooters	Motorcycles, scooters, motorbikes, mopeds and all-terrain vehicles (ATVs) (include non-automotive parts and accessories and related trailers).	Tires and other automotive type parts and accessories sold separately (see V3020), used motorcycles and scooters, used parts and accessories.
R1030	Boats and other recreational vehicles and accessories	Fishing and speed boats and motors, canoes, kayaks, rowboats, sailboats, houseboats, cabin cruisers, yachts, paddle boats, dinghies, personal watercraft (PWCs), aircraft, snowmobiles, golf carts, dune buggies, paddles, oars, sails, anchors, etc. (include non-automotive parts and accessories and related trailers).	Used boats and other recreational vehicles and accessories, used parts and accessories, sail boards, life jackets, motorcycles, mopeds, motorbikes and all-terrain vehicles (ATVs), trailer tires sold separately.
S1000	Receipts from the rental of CDs, DVDs, video tapes and video games
S2000	Other rental and leasing receipts/commission	Tables, chairs, tableware and other party supplies, tools, machinery, appliances, furniture, electronics, clothing, costumes, trailers, recreational vehicles (RVs), farm equipment, etc.	Rental and leasing of cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks (also exclude revenue from the rental of space or dwellings).
S3000	Repair receipts/commission	Revenue from the repair of appliances, pools, jacuzzis, spas, electronics, clocks, jewellery, watches, shoes, bicycles, furniture, musical instruments, recreational vehicles (e.g., boats, snowmobiles, tent trailers, motorcycles, etc.), farm equipment, piano tuning and repairs.	Automotive repairs.
S4000	Receipts/commissions from the provision of a service	Lottery tickets, post office (stamps), banking machines (TMs), photocopying, faxing, bus tickets, bottle deposits, vending machines, photo finishing, installation charges, tailoring, drapery-making, dry cleaning, portrait services, picture framing, catering, art restoration, landscaping, upholstering, upholstery or carpet cleaning, travel, insurance and income tax services, accommodation, dress-making, haircutting, manicures, key cutting, fees for beer-making or wine-making, fees for drawing up blueprints, warranty, storage, lessons, courses, skate sharpening, engraving, licenses (fishing, hunting, etc.), delivery charges, freight charges, calling cards, prepaid air time for cellular phones, fabric protection, etc.	Automotive servicing (see V4000), automotive upholstery.
S5000	Meals and lunches	Revenue from sandwich bars, lunch counters, restaurants, diners, delicatessens, coffee shops, cafeterias, ice cream cones and alcoholic beverages served on premise, etc.	Deli foods and prepared foods for take-out.
U1010	Automotive fuels	Gasoline, diesel, ethanol blends, natural gas and propane.
U1020	Automotive oils and additives	Engine oils, automotive greases, windshield washer fluids, gas line and fuel injector cleaners, antifreeze, etc.
V1010	New cars	New cars.	Parts and accessories.
V1020	New light trucks, vans, minivans and sport utility vehicles (SUVs)	New pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs).	Parts and accessories, converted vans.
V1030	New medium/heavy trucks and buses	New class 4, 5, 6, 7 and 8 trucks, and buses.	Parts and accessories.
V2010	Used cars	Used (include antique) cars.	Parts and accessories.
V2020	Used light trucks, vans, minivans and sport utility vehicles (SUVs)	Used (include antique) pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs).	Parts and accessories, converted vans.
V2030	Used medium/heavy trucks and buses	Used class 4, 5, 6, 7 and 8 trucks, and buses.	Parts and accessories.
V3010	Tires (new, used and retreaded)	New, used and retreaded tires and tubes for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment and utility trailers.	Rims, hubcaps.
V3020	Other automotive parts and accessories (new, used and retreaded)	Automotive parts and accessories for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment (include shock absorbers, windshields, radiators, wheels, hubcaps, car radios, CD and DVD players, tape decks, speakers, alarm systems, batteries, block heaters, spark plugs, engines and engine parts, mufflers, resonators, exhaust and tailpipes, fenders, bumpers, body parts, horns, jacks (hydraulic and otherwise), mirrors, air conditioners, antennas, automotive paints and cleaning compounds, buffers, floor mats, roll bars, roof racks, seat covers, infant car seats, ski carriers, trailer hitches, windshield wiper blades, ice scrapers, battery chargers, remote car starters, etc.).	Tires and tubes.
V4000	Labour receipts from automotive repairs, maintenance and service	Labour receipts from work on automobiles (cars, vans, trucks, etc.), for repairs and installation of brakes, radiators, mufflers, engines and tires, etc. (include receipts from tune-ups, oil changes and lubrications, tire balancing, wheel alignments, car washing services, towing services, body shop services, painting, automobile upholstery service, etc.).	Labour receipts from repairs of recreational vehicles (RVs) and farm equipment (see S3000).
V5000	Receipts from automotive rental	Receipts from rental of automobiles (cars, vans, trucks, etc.).	Trailer rental, recreational vehicles (RVs) rental and farm equipment rental.
X0100	Beer-making and wine-making supplies	Concentrates, malts, chemicals, corks, labels, bottles, etc.	Fees for beer-making and wine-making (see S4000).
X0200	Pet food, supplies and accessories	Pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc.	Pets (see X0700), tack, saddlery.
X0300	Tobacco products and supplies	Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc.	Matches.
X0400	Giftware, novelties and souvenirs	Crest, pins, gifts baskets, key chains and tags.
X0500	Stationery, office supplies, cards, giftwrap and party supplies	Writing paper/pads, thank-you notes, greeting cards, invitations, postcards, computer printer paper, copier paper, file folders, diaries, planners, agendas, giftwrap, gift bags, tags, boxes, party favours and streamers, pens, pencils, markers, rulers, scotch tape, binders, staplers and staples, desk accessories, maps, calendars, etc.	Artists’ supplies.
X0600	Cut flowers indoor potted plants and related flora supplies	Cut flowers, indoor potted plants, fertilizers, insecticides and pesticides for indoor use, etc.	Outdoor nursery stock and supplies.
X0700	Pets	Domestic and exotic household pets.	Pet food, accessories and supplies (see X0200).
X0800	Collectors’ items	Stamps, coins, cards, autographed items, related albums, etc.
X0900	Manufactured mobile homes (new and used)
X1000	Monuments and tombstones	Coffins, cremation urns.
X1100	Farm equipment (new and used) and other farm-related products and supplies	New and used tractors, hay balers, harrows, combines, animal feed, crop seed, fertilizer, veterinary supplies, horse and cattle trailers and other specialized farm equipment (include parts and accessories), etc.	Automotive type parts and equipment, garden tractors and attachments, products sold for non-farm use.
X1200	Professional and scientific instruments and equipment	Microscopes, surveyors’ equipment, laboratory equipment, telescopes, etc.
X1300	Used/second-hand merchandise not elsewhere classified and antiques	Used sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs, video tapes, laser discs, antiques, catamarans, recreational vehicles (RVs), non-automotive parts and accessories of recreational vehicles (RVs).	Used automobiles, automotive parts and accessories, mobile homes, farm equipment.
X1400	Household fuels	Natural gas and propane for household use, electricity, heating oils, kerosene, wood for stoves and fireplaces, coal, wood pellets, camp stove fuel, fondue fuel, etc.	Automotive fuels and fuels for cigarette lighters and BBQ starters.
Y0000	Other	Any revenue/commissions earned on the sale of products not listed above e.g., ice cubes/blocks, fireworks, trophies, gift certificates, utility trailers not elsewhere classified, safety equipment (glove, goggles, helmets, masks, ear protectors, etc.).

Thank you!

Unified Enterprise Survey - Annual

5-3600-156 STC/UES-375-75376

Retail Trade
Management of Companies and Enterprises
Wholesale Trade
Manufacturing
Other Services (except Public Administration)

Retail Trade

The retail trade sector comprises establishments primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in thedistribution of merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public.

Retail Trade

NAICS	Description
441110	New Car Dealers
441120	Used Car Dealers
441210	Recreational Vehicle Dealers
441220	Motorcycle, Boat and Other Motor Vehicle Dealers
441310	Automotive Parts and Accessories Stores
441320	Tire Dealers
442110	Furniture Stores
442210	Floor Covering Stores
442291	Window Treatment Stores
442292	Print and Picture Frame Stores
442298	All Other Home Furnishings Stores
443110	Appliance, Television and Other Electronics Stores
443120	Computer and Software Stores
443130	Camera and Photographic Supplies Stores
444110	Home Centres
444120	Paint and Wallpaper Stores
444130	Hardware Stores
444190	Other Building Material Dealers
444210	Outdoor Power Equipment Stores
444220	Nursery Stores and Garden Centres
445110	Supermarkets and Other Grocery (except Convenience) Stores
445120	Convenience Stores
445210	Meat Markets
445220	Fish and Seafood Markets
445230	Fruit and Vegetable Markets
445291	Baked Goods Stores
445292	Confectionery and Nut Stores
445299	All Other Specialty Food Stores
445310	Beer, Wine and Liquor Stores
446110	Pharmacies and Drug Stores
446120	Cosmetics, Beauty Supplies and Perfume Stores
446130	Optical Goods Stores
446191	Food (Health) Supplement Stores
446199	All Other Health and Personal Care Stores
447110	Gasoline Stations with Convenience Stores
447190	Other Gasoline Stations
448110	Men's Clothing Stores
448120	Women's Clothing Stores
448130	Children's and Infants' Clothing Stores
448140	Family Clothing Stores
448150	Clothing Accessories Stores
448191	Fur Stores
448199	All Other Clothing Stores
448210	Shoe Stores
448310	Jewellery Stores
448320	Luggage and Leather Goods Stores
451110	Sporting Goods Stores
451120	Hobby, Toy and Game Stores
451130	Sewing, Needlework and Piece Goods Stores
451140	Musical Instrument and Supplies Stores
451210	Book Stores and News Dealers
451220	Pre-Recorded Tape, Compact Disc and Record Stores
452110	Department Stores
452910	Warehouse Clubs and Superstores
452991	Home and Auto Supplies Stores
452999	All Other Miscellaneous General Merchandise Stores
453110	Florists
453210	Office Supplies and Stationery Stores
453220	Gift, Novelty and Souvenir Stores
453310	Used Merchandise Stores
453910	Pet and Pet Supplies Stores
453920	Art Dealers
453930	Mobile Home Dealers
453992	Beer and Wine-Making Supplies Stores
453999	All Other Miscellaneous Store Retailers (except Beer and Wine-Making Supplies Stores)
454111	Internet Shopping
454112	Electronic Auctions
454113	Mail-Order Houses
454210	Vending Machine Operators
454311	Heating Oil Dealers
454312	Liquefied Petroleum Gas (Bottled Gas) Dealers
454319	Other Fuel Dealers
454390	Other Direct Selling Establishments

Management of Companies and Enterprises

NAICS	Description
551114	Head Offices

Wholesale Trade

This sector comprises establishments primarily engaged in wholesaling merchandise and providing related logistics, marketing and support services. The wholesaling process is generally an intermediate step in the distribution of merchandise; many wholesalers are therefore organized to sell merchandise in large quantities to retailers, and business and institutional clients. However, some wholesalers, in particular those that supply non-consumer capital goods, sell merchandise in single units to final users.

This sector recognizes two main types of wholesalers: wholesale merchants and wholesale agents and brokers.

Wholesale Trade

NAICS	Description
411110	Live Animal Wholesaler-Distributors
411120	Oilseed and Grain Wholesaler-Distributors
411130	Nursery Stock and Plant Wholesaler-Distributors
411190	Other Farm Product Wholesaler-Distributors
412110	Petroleum Product Wholesaler-Distributors
413110	General-Line Food Wholesaler-Distributors
413120	Dairy and Milk Products Wholesaler-Distributors
413130	Poultry and Egg Wholesaler-Distributors
413140	Fish and Seafood Products Wholesaler-Distributors
413150	Fresh Fruit and Vegetable Wholesaler-Distributors
413160	Red Meat and Meat Products Wholesaler-Distributors
413190	Other Specialty-Line Food Wholesaler-Distributors
413210	Non-Alcoholic Beverage Wholesaler-Distributors
413220	Alcoholic Beverage Wholesaler-Distributors
413310	Cigarette and Tobacco Products Wholesaler-Distributors
414110	Clothing and Clothing Accessories Wholesaler-Distributors
414120	Footwear Wholesaler-Distributors
414130	Piece Goods, Notions and Other Dry Goods Wholesaler-Distributors
414210	Home Entertainment Equipment Wholesaler-Distributors
414220	Household Appliance Wholesaler-Distributors
414310	China, Glassware, Crockery and Pottery Wholesaler-Distributors
414320	Floor Covering Wholesaler-Distributors
414330	Linen, Drapery and Other Textile Furnishings Wholesaler-Distributors
414390	Other Home Furnishings Wholesaler-Distributors
414410	Jewellery and Watch Wholesaler-Distributors
414420	Book, Periodical and Newspaper Wholesaler-Distributors
414430	Photographic Equipment and Supplies Wholesaler-Distributors
414440	Sound Recording Wholesalers
414450	Video Cassette Wholesalers
414460	Toy and Hobby Goods Wholesaler-Distributors
414470	Amusement and Sporting Goods Wholesaler-Distributors
414510	Pharmaceuticals and Pharmacy Supplies Wholesaler-Distributors
414520	Toiletries, Cosmetics and Sundries Wholesaler-Distributors
415110	New and Used Automobile and Light-Duty Truck Wholesaler-Distributors
415120	Truck, Truck Tractor and Bus Wholesaler-Distributors
415190	Recreational and Other Motor Vehicles Wholesaler-Distributors
415210	Tire Wholesaler-Distributors
415290	Other New Motor Vehicle Parts and Accessories Wholesaler-Distributors
415310	Used Motor Vehicle Parts and Accessories Wholesaler-Distributors
416110	Electrical Wiring and Construction Supplies Wholesaler-Distributors
416120	Plumbing, Heating and Air-Conditioning Equipment and Supplies Wholesaler-Distributors
416210	Metal Service Centres
416310	General-Line Building Supplies Wholesaler-Distributors
416320	Lumber, Plywood and Millwork Wholesaler-Distributors
416330	Hardware Wholesaler-Distributors
416340	Paint, Glass and Wallpaper Wholesaler-Distributors
416390	Other Specialty-Line Building Supplies Wholesaler-Distributors
417110	Farm, Lawn and Garden Machinery and Equipment Wholesaler-Distributors
417210	Construction and Forestry Machinery, Equipment and Supplies Wholesaler-Distributors
417220	Mining and Oil and Gas Well Machinery, Equipment and Supplies Wholesaler-Distributors
417230	Industrial Machinery, Equipment and Supplies Wholesaler-Distributors
417310	Computer, Computer Peripheral and Pre-Packaged Software Wholesaler-Distributors
417320	Electronic Components, Navigational and Communications Equipment and Supplies Wholesaler-Distributors
417910	Office and Store Machinery and EquipmentWholesaler-Distributors
417920	Service Establishment Machinery, Equipment and Supplies Wholesaler-Distributors
417930	Professional Machinery, Equipment and Supplies Wholesaler-Distributors
417990	All Other Machinery, Equipment and Supplies Wholesaler-Distributors
418110	Recyclable Metal Wholesaler-Distributors
418120	Recyclable Paper and Paperboard Wholesaler-Distributors
418190	Other Recyclable Material Wholesaler-Distributors
418210	Stationery and Office SuppliesWholesaler-Distributors
418220	Other Paper and Disposable Plastic Product Wholesaler-Distributors
418310	Agricultural Feed Wholesaler-Distributors
418320	Seed Wholesaler-Distributors
418390	Agricultural Chemical and Other Farm Supplies Wholesaler-Distributors
418410	Chemical (except Agricultural) and Allied Product Wholesaler-Distributors
418910	Log and Wood Chip Wholesaler-Distributors
418920	Mineral, Ore and Precious Metal Wholesaler-Distributors
418930	Second-Hand Goods (except Machinery and Automotive) Wholesaler-Distributors
418990	All Other Wholesaler-Distributors
419110	Business-to-Business Electronic Markets
419120	Wholesale Trade Agents and Brokers

Manufacturing

This sector comprises establishments primarily engaged in the physical or chemical transformation of materials or substances into new products. Manufacturing establishments may own the materials which they transform or they may transform materials owned by other establishments. Manufacturing may take place in factories or in workers' homes, using either machinery or hand tools.

Manufacturing establishments are known by a variety of trade designations, such as plants, factories or mills.

Manufacturing

NAICS	Description
311811	Retail Bakeries This Canadian industry comprises establishments primarily engaged in manufacturing bakery products, for retail sale, but not for immediate consumption.
315222	Men's and Boys' Cut and Sew Suit, Coat and Overcoat Manufacturing (including establishments known as tailors, primarily engaged in producing clothing for retail sale).
315233	Women's and Girls' Cut and Sew Dress Manufacturing

Other Services (except Public Administration)

This sector comprises establishments not classified to any other sector.

Other Services (except Public Administration)

NAICS	Description
811111	General Automotive Repair
811112	Automotive Exhaust System Repair
811119	Other Automotive Mechanical and Electrical Repair and Maintenance
811121	Automotive Body, Paint and Interior Repair and Maintenance
811122	Automotive Glass Replacement Shops
811192	Car Washes
811199	All Other Automotive Repair and Maintenance
811210	Electronic and Precision Equipment Repair and Maintenance
811412	Appliance Repair and Maintenance
811420	Reupholstery and Furniture Repair
811490	Other Personal and Household Goods Repair and Maintenance
812922	One-Hour Photo Finishing

Thank you!

Unified Enterprise Survey

5-3600-143.3 STC/UES-380-75374

Reporting Guide

This guide is designed to assist you as you complete the 2009 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Statistics Canada Help Line: 1-888-881-3666

Table of contents

A - Introduction
Reporting instructions
Main business activity
Revenue,cost of goods sold and expenses
B - Revenue
C - Cost of goods sold
D - Expenses
E - Distribution of operating revenue by location and type of customer
F - Events that may have affected your business unit
G - Key variables by province/territory of operation
H - Province/country of origin and destination of goods sold
I - Comments

This guide is designed to provide additional information to assist you in completing the questionnaire. The Annual Wholesale Trade Survey is divided into nine sections identified with capital letters A to I. Each of the sections is further subdivided into headings and question numbers. Guideline items in this guide correspond to sections and question numbers that are on the survey questionnaire.

B - Revenue

All revenue reported should be net of returns, discounts, sales allowances, sales taxes (GST/HST, PST and TVQ). Do not deduct the value of trade-ins.

1. Sales of all goods purchased for resale, net of returns and discounts or rebates provided to your clients

Include:

• sales of all goods purchased for resale; please report gross sales of new and used goods less returns, discounts and rebates;
• parts used in generating repair and maintenance revenue; report the labour portion of repair and maintenance at question 4 below;
• any sales made to any member company of your enterprise.

Do not deduct the value of trade-ins.

2. a) Commission revenue and fees earned selling merchandise on behalf of others

Please report the gross amount of commission and fees earned by this business unit while acting as an agent or broker selling goods owned by other businesses.

2. b) Value of goods where commission and fees were earned by you acting as an agent or broker

As supplementary information to the reported commission revenue, please report the sale value of those goods upon which you have reported earning a commission or fee.

3. Sales of goods manufactured as a secondary activity by this wholesaling business unit

Please report revenue from sales of goods of own manufacture.

4. Labour revenue from repair and maintenance

Include:

• labour revenue from installation, repair and maintenance work.

Parts used in generating installation, repair and maintenance revenue are to be included at question 1 above.

5. Revenue from rental and leasing of office space, other real estate, goods and equipment

Include:

• rental and leasing of office space, other real estate, goods and equipment, whether or not they have been produced by your business unit.

6. All other operating revenue

Report all other operating revenue not reported above.

Include:

• revenue from shipping, and handling and storing goods for others that has not been included in the price of the goods.

Exclude:

• interest and dividend income.

Please report these amounts at question 8 below.

7. Total operating revenue

The sum of questions 1 to 6 above, excluding 2b.

8. Non-operating revenue

Non-production-related revenue of this business unit.

Include:

• interest and dividend income.

9. Total revenue

The sum of questions 7 and 8 below.

C - Cost of goods sold

1. Opening inventory and 3. Closing inventory

Report inventories at book value (i.e., the value maintained in your accounting records).

Include opening and closing inventories of all types such as:

• raw materials;
• goods in process;
• finished products;
• parts used in generating repair and maintenance revenue;
• goods purchased for resale;
• inventory owned by this business unit within or outside Canada (including inventory at any warehouse, selling outlet, in transit, or out on consignment).

Closing inventory should reflect all inventory adjustments.

Exclude:

• inventory held on consignment for others.

2. Purchases of goods

Please report the purchases of new and used goods for resale and, if applicable, raw materials.

Please report the laid-down cost to this business unit (including shipping and handling, if applicable).

Include:

• transfer of goods received from within your own company.

If your accounting records do not permit you to make the distinction between goods purchased from outside the firm and goods manufactured by business units of your own firm, please provide your best estimate.

4. Cost of goods sold

The sum of questions 1 and 2 minus question 3.

D - Expenses

1. Salaries and wages of employees

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

Include:

• vacation pay;
• bonuses (including profit sharing);
• commissions;
• taxable allowances (e.g., room and board, vehicle allowances, gifts such as air tickets for holidays);
• retroactive wage payments.

Exclude all payments and expenses associated with outside contract workers and casual labour for whom a T4 – Statement of Remuneration Paid was not issued such as:

• a receptionist or a filing clerk under direct contract to you;
• pay for temporary workers paid through an agency;
• charges for personnel search services under direct contract to you.

Please report these amounts at question 8, next page.

2. Employer portion of employee benefits

Please report the employer portion of employee benefits.

Include:

• employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
• Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions;
• employer pension contributions;
• workers’ compensation (provincial or territorial plan applicable to this business unit);
• employment insurance premiums (EI);
• retiring allowances or lump sum payments to employees at time of termination or retirement;
• all other employee benefits and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Total labour remuneration

The sum of questions 1 and 2 or the total if you cannot provide the breakdown for Salaries and wages of employees and the Employer portion of employee benefits

4. Rental and leasing expenses

Include:

• rent of office space or other real estate;
• motor vehicles (without driver);
• computers and peripherals (without operator);
• other machinery and equipment (without operator);
• rental or leasing services concerning other goods (videotapes, televisions, furniture, etc.).

Exclude:

• rental and leasing of vehicles, machinery and equipment with driver or operator; report those costs with the associated function (e.g., the rental of a transportation company truck and driver to deliver a product to a customer at your business unit’s expense would be charged to other operating expenses).

Please report this amount at question 8 next page.

5. Advertising and promotion

Include:

• planning, creating and placement services of advertising;
• purchase of advertising space or time;
• other advertising services;
• trade fair and exhibition services (e.g., booth space, tables, temporary telephone, fax or computing services and equipment).

6. Amortization and depreciation expenses

Include the amortization and depreciation expenses on this business unit’s:

• capital assets;
• intangible assets;
• capital lease obligations.

7. Management fees and other service fees charged by head office and other business support units

Include:

• any management or service fees paid to head office.

8. All other operating expenses

Please report all other operating expenses not specified and reported above.

Include:

• legal and audit expenses;
• bad debt expenses;
• donations;
• office supplies;
• rental and leasing of vehicles, machinery and equipment with driver or operator.

Exclude:

• interest expenses.

Please report these amounts at question 10 below.

9. Total operating expenses

The sum of questions 3 to 8 of this section.

10. Other expenses

Include:

• interest expenses on capital lease obligations;
• interest on loans;
• the interest portion of mortgage payments.

11. Total expenses

The sum of questions 9 and 10 above.

E - Distribution of total operating revenue by location and type of customer

1. You are asked to indicate the percentage distribution of total operating revenue by the location of your customers within or outside Canada. For example, 70% of total operating revenue is from customers in Canada and 30% is from customers outside of Canada.

2. For your Canadian customers, you are asked to report the percentage distribution of total operating revenue by the type of customer.

F - Events that may have affected your business unit

In the space provided, please make note of any factors (e.g., strike, layoffs, weather) that affected your business unit as compared to last year. Your response reduces the likelihood of further inquiries seeking to understand significant changes, from one year to the next, in reported values.

G - Key variables by province/territory of operation

Section G applies only if you are reporting for more than one wholesale operation and the wholesale operations are located in more than one province/territory.

For example, if you are reporting for wholesale operations located in Nova Scotia and Ontario, you would report for the province/territory where your wholesale operations are located.

Please indicate whether you are reporting in either Canadian dollars ($) or in percentages (%) by ticking the appropriate box.

If you report in Canadian dollars, the Canada Totals should equal the totals reported in Sections B, C and D, at the indicated questions. If you report in percentages, the Canada Totals should equal 100%.

H - Province/country of origin and destination of goods sold

Why is Section H so important?

• to apportion harmonized sales tax revenues and to distribute various other federal funds like equalization payments, for example. The information you provide us with has an impact on the sources of provincial/territorial government revenues which contribute to the financing of various provincial/territorial activities such as building roads and running schools and hospitals.
• to measure the provincial/territorial gross domestic product - an indicator of the performance of provincial/territorial economies. Businesses depend on such indicators to make a number of important decisions such as where to expand their operations and to identify new markets for their goods and services.
• to assess regional disparities, the resolution of which may result in various government programs such as providing business assistance and initiating investment such as construction of wharves or airports.
• to assess the movement of goods and services among provinces/territories and the impact of any trade barriers.

How to complete this section

In this section you are asked to provide – for your

total goods and for each province/territory in which you have wholesale business operations – the province/territory/country where your supplier is located (origin) and the province/territory/country where your customer is located (destination).

Please note that your best estimates are acceptable.

For costs of goods sold and sales of goods:

In dollars or percentages, report for each product the proportion of total cost of goods sold and sales of goods in each province/territory.

For origin:

Please provide the percentages that the cost of goods sold represented in each province/territory or foreign country where your supplier(s) is/are located. The supplier is the last business from whom you purchased your goods, that is, the wholesaler’s point of purchase.

For destination:

Please provide the percentages of total sales in each province/territory or foreign country where your customer(s) is/are located.

Please note:

• Intermediate shipping points do not affect the origin and destination of a product.
• “Total sales” is equal to question 1 + question 3 in Section B - Revenue.
• If the supplier(s) and/or customer(s) have/has a shipping address different from the invoicing address, use the shipping address to determine origin and destination.

Table of origin and destination

Origin	Destination
If your business operation(s) that is/are situated in Ontario bought goods from a supplier in the U.S.A. then the origin would be 100% U.S.A.	If your business operation(s) that is/are located in Ontario, sold goods to customers in Ontario and Nova Scotia, and of the total sales by the business operation(s) in Ontario, 15% were in Ontario, and 85% in Nova Scotia, these would be the destination percentages of your sales.
If your business operation(s) that is/are situated in Alberta purchased goods from both Saskatchewan and Ontario and this represented 10% and 90% respectively of the total purchases, the origin would be 10% for Saskatchewan and 90% for Ontario.	If your business operation(s) in Alberta shipped the goods directly to your customer in Alberta (the “ship to address) then, the destination would be “Alberta.
If your supplier for machinery is in California, but the machinery was shipped from a warehouse in Toronto, Ontario, to your address in Alberta, via Chicago, Illinois, U.S.A., the Origin you would report would be “Ontario - the “ship from address of your supplier.

Example of a company that has business units with wholesale operations in two provinces:

Figure 1

You would complete Section H as follows:

I - Comments

Statistics Canada invites you to comment on any aspect of the survey. All comments are appreciated and reviewed.