2015 Annual Non-Store Retail Survey

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Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Table of contents

Reporting instructions
Business activity
Reporting period information
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
Sales of Commodities

Reporting instructions

1. Please print in ink.

2. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

3. Do not include sales tax.

4. All dollar amounts reported should be rounded to the nearest whole dollar (e.g., $55,417.40 should be rounded to $55,417). All percentages reported should be rounded to the nearest whole percent (e.g., 37.3% to 37%, 75.8% to 76%).

5. When precise figures are not available, please provide your best estimates.

Business activity

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

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

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

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

If you answer “no”, indicating that your business unit is not a non-store retailer as defined above, then please call 1-800-858-7921 for further instructions.

Reporting period information

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

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

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


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

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

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

  1. Rental and leasing

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

  1. Commissions

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

  1. Subsidies (including grants, donations and fundraising)

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

  1. Royalties, rights, licensing and franchise fees

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

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

  1. Dividends

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

  1. Interest

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

  1. Other revenue (please specify)

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

  1. Total revenue

The sum of questions (1) to (8).


  1. Cost of goods sold

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

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

  1. Employment costs and expenses
  1. Salaries, wages and commissions

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

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

  1. Employee benefits

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

  1. Subcontracts

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

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

  1. Research and development fees

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

  1. Professional and business fees 

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

  1. Utilities 

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

Include: Diesel, wood, natural gas, oil and propane; Sewage. 
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report this amount at question 8. - Telephone, Internet and other telecommunication); Vehicle fuel (report at question 21 - All other expenses).

  1. Office and computer related expenses

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

  1. Telephone, Internet and other telecommunication

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

  1. Business taxes, licenses and permits

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

  1. Royalties, franchise fees and memberships

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

  1. Crown charges

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

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

  1. Rental and leasing

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

  1. Repair and maintenance

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

  1. Amortization and depreciation

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

  1. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

  1. Advertising, marketing, promotion, meals and entertainment

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

  1. Travel, meetings and conventions

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

  1. Financial services 

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

  1. Interest expense

Report the cost of servicing your company’s debt.

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

  1. Other non-production-related costs and expenses

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

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

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

  1. Total expenses

The sum of questions 1 to 21.

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.


  • Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit;
  • Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts;
  • Parts used in generating repair and maintenance revenue (exclude the labour portion of repair and maintenance).

Do not deduct the value of trade-ins.


  • Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies;
  • Labour portion of repair and maintenance.

Please report shipping and handling charges that are not embedded in the price of the merchandise, and which are therefore not reflected in the amount reported in the previous question 1.

Sales by type of client

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

  1. Clients in Canada

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

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


• Sales to Crown corporations.

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

  1. Clients outside Canada

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

Distribution of operating revenue by method of sale

  1. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.
Include: sales at pumps for gasoline stations.

  1. E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment. 

Include: all revenue where the order is received and the commitment to purchase is made via the Internet, although payment can be made by other means, orders made in web pages, extranet, mobile devices or Electronic Data Interchange (EDI). 

Exclude: orders made by telephone calls, facsimile or e-mail.

  1. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.
Include: sales purchased via telephone and fax.

  1. All other methods

Please report total operating revenue of goods and services generated from all other methods.
Include: sales at trade shows, special events, in-home sales and card lock.


Mobile app

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

Company website

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

Third-party website

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

Electronic Data Interchange (EDI)

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

Sales of Commodities

Food and beverages

Fresh meat and poultry

Include: Beef, pork, fowl and game, poultry, turkey, cooked meats, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.)

Exclude: Frozen or canned meats, "deli" meat products.


Fresh fish and other seafood


Include: Fresh, smoked and cured fish and other seafood.

Exclude: Frozen or canned fish and other seafood, "deli" fish and other seafood.


Fresh fruit and vegetables


Include: Fresh fruits and vegetables.

Exclude: Frozen, canned or dried fruits and vegetables.


Eggs and dairy products (except frozen desserts)


Include: Fresh milk (include chocolate milk and soya milk), fresh eggs in shell, butter, fresh or processed cheese, fresh cream and fresh yogurt.

Exclude: Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.


Baked goods (except frozen products, cookies and crackers)


Include: In-house fresh bakery goods or baked foods, commercial fresh bakery goods or baked foods and products of fresh bakery products.

Exclude: Frozen bakery products.


Perishable prepared foods (including fresh sliced deli meats, prepared entrées and fresh pasta)


Include: Deli luncheon meats, deli poultry, deli food (except cheese), deli fish, deli seafood, deli party platters, prepared pizza, prepared foods for take-out, prepared pizza for take out, deli salads, perishable prepared foods (except cheese), deli foods and salad bars and prepared foods for take-out (except cheese).

Exclude: Cheese, meals and lunches.


Frozen food


Include: Frozen meats, frozen game food, frozen cooked, cured and smoked meats, frozen poultry, frozen fish, frozen smoked and cured fish, frozen smoked and cured seafood, frozen smoked and cured shellfish, frozen fruits, frozen vegetables, ice cream, frozen yogurt, sherbets, popsicles, frozen juice concentrates, frozen bakery products, frozen TV dinners and frozen entrées.


Cookies, confectionery and snack foods


Include: Candy, chewing gum, fruit pastilles, chips, chocolate preparations (except baking chocolate), cocoa paste, unsweetened cocoa powder, confectionery, confectionery nuts, granola bars, package sugar confectionery goods, sugar confectionery specialities, sesame bars, snack foods, popped popcorn, mixed nuts, prepackaged cookies, prepackaged biscuits or crackers, prepackaged cakes, prepackaged doughnuts, prepackaged buns and prepackaged muffins.

Exclude: Candy and chocolate baking items, un-popped popcorn, products primarily sold as breakfast cereals.


Packaged food dry goods, not elsewhere classified


Include: Canned or dried foods (except pet foods), baking supplies, baking chocolate, baking flour, baking powder, baking chopped nuts, breakfast cereals, dry coffee, powdered, canned, evaporated or condensed dairy products, dietetic foods, drink crystals, flour, food mixes, cake, biscuit and pancake mixes (except prepackaged), cooking oils, un-popped popcorn, rice, salad dressings, salt, herbs and spices, sugar, syrups and dry tea leaves.

Exclude: Meals and lunches, pet food.


Soft drinks (except bottled water)


Include: Canned soft drinks and bottled soft drinks (except bottled water)


Non-alcoholic beverages (except soft drinks, milk, hot beverages and frozen drinks)


Include: Non-alcoholic beer (except root beer pops), non-alcoholic wine or cider, fruit drinks (except soft drinks and frozen concentrates), juices (except soft drinks and frozen concentrates), non-alcoholic cocktails or punch, vegetable juices (except frozen concentrates), water, sparkling beverages (except water and sodas) and ice tea.

Exclude: Milk and cream, frozen juice concentrates, drink crystals.


Prepared hot beverages (including coffee)


Include: Hot coffee, hot tea and hot chocolate.

Exclude: Packaged coffee, tea, hot chocolate and other packaged hot beverage products.


Alcoholic beverages (except served on premises)


Include: Beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers.

Exclude: Alcoholic beverages served on premises.




Include: Ice cubes and ice blocks.


Prepared meals


Include: Sales of alcoholic beverages served on premise.


Clothing, footwear and accessories


Men’s outerwear coats and jackets

Include: Winter coats, fur coats, jackets (except sport jackets), rainwear, ski clothing, snowmobile clothing and windbreakers.

Exclude: Suits, sport jackets and blazers.


Men’s suits, sport jackets and blazers


Include: Sport jackets and blazers and made-to-measure and ready-to wear suits.

Exclude: Occupational uniforms.


Men’s pants, shirts, sweaters and other bottoms and tops


Include: Pants (dress and casual), shorts, dress or casual shirts (except evening dress shirts), vests (except as occupational uniforms), school uniforms, gym uniforms, indoor jackets and sweaters.


Men’s sleepwear, underwear and hosiery


Include: Socks, underwear, pyjamas, bathrobes and nightwear.


Men’s hats, gloves, belts and other accessories


Include: Caps or hats, belts, gloves (except for work), mitts, scarves, suspenders, ties, umbrellas and wallets.

Exclude: Wigs, toupees.


Men’s clothing, not elsewhere classified


Include: Bathing suits, exercise and fitness clothing, work gloves, occupational clothing or uniforms, work jackets or vests, priest clothing, running and jogging wear and safety clothing.


Women’s outerwear coats and jackets


Include: Winter coats, jackets, parkas, rainwear, ski jackets or suits, snowmobile suits, snowsuits, windbreakers and anoraks.

Exclude: Suit jackets and blazers.


Women’s dresses and suits


Include: One-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses.

Exclude: Wedding gowns and occupational uniforms.


Women’s skirts, pants, blouses, sweaters and other bottoms and tops


Include: Skirts, blouses, pants (dress and casual), jeans, blazers, jackets (except for outdoors), shorts, maternity tops or bottoms, casual shirts (except evening dress shirts), sweat tops and bottoms, sweaters, T-shirts and other tops, school uniforms and gym uniforms.


Women’s lingerie, sleepwear and underwear


Include: Pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear.

Exclude: Hosiery.


Women’s hosiery


Include: Pantyhose, stockings, nylons, socks, tights, leggings and leotards.


Women’s handbags, purses and accessories


Include: Hats or caps (sport and fashion), gloves (except for work), mitts, scarves, purses, wallets, backpacks, belts, hair accessories, headbands, handbags and umbrellas.

Exclude: Wigs.


Women’s clothing, not elsewhere classified


Include: Bathing and swim suits, exercise and fitness clothing, wedding gowns, occupational clothing or uniforms, priest clothing, running and jogging wear, safety clothing and track suits.


Boys’ clothing and accessories


Include: Boys' clothing (sizes 7 to 18) and accessories.

Exclude: Very specialized sports clothing, used clothing.


Girls’ clothing and accessories


Include: Girls' clothing (sizes 7 to 16) and accessories.

Exclude: Very specialized sports clothing, used clothing.


Infants’ clothing and fabric accessories


Include: Baby clothing and accessories (infants' sizes 0 to 24 months), children's clothing and accessories (sizes 2 to 6X), baby bottles, nursery bedding, crib mobiles, diaper bags, baby blankets, baby linens, baby plastic pants, baby bibs, cloth diapers, breast pumps, nursery wall hangings, nursing pads, baby rattles, baby teething rings and baby soothers.

Exclude: Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.


Unisex clothing, costumes and vestments


Include: Unisex clothing, unisex kilts (except as sport equipment), Halloween costumes, Christmas costumes, carnival costumes and dance costumes.

Men’s athletic footwear

Include: Aerobic shoes, athletic footwear or shoes (except ski boots, skates and cleats), running shoes, basketball shoes, tennis shoes (except table tennis) and cross-trainers footwear.


Men’s footwear and accessories (except athletic)


Include: Men’s or boys’ (except children) non-athletic footwear or shoes, fashion footwear or shoes, winter boots, rain boots, slippers, orthopedic shoes and men’s work boots.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.


Women’s athletic footwear


Include: Court shoes, athletic footwear or shoes (except ski boots, skates and cleats), cross-trainers footwear, running shoes, walking shoes and hiking boots.


Women’s footwear and accessories (except athletic)


Include: Women’s or girls’ (except children) non-athletic footwear or shoes, winter boots, rain boots, orthopedic shoes and shoe accessories or clip-on.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.


Infants’ footwear


Include: Infants' or babies' (except children) footwear, all types of infants’ non-athletic footwear or shoes and infants’ orthopedic shoes.


Children’s athletic footwear


Include: Athletic footwear or shoes (except ski boots, skates and cleats) and all types of athletic footwear (except table tennis)


Fine jewellery (including precious metal, diamonds, gemstones, and pearls)


Include: Fine jewellery.

Exclude: Watches.


Costume jewellery (including base metal, glass, plastic, and synthetic stones)


Include: Costume jewellery (except watches), all types of jewellery (except watches) and trinkets.




Include: Pocket watches, wrist watches and pendant watches.

Exclude: Antique watches.


Luggage, briefcases, knapsacks, and duffel bags


Include: Attaché cases, backpacks, knapsacks, leather or leather-like briefcases, luggage, leather and leather-like school bags, sport bags, suitcases and leather and leather-like travel accessories.

Exclude: Purses, wallets, billfolds, camera and instrument cases and fashion knapsacks.


Home furniture, furnishings, housewares, appliances and electronics


Mattresses and foundations

Include: Bed frames, spring, foam and water mattresses (except crib and air mattresses), box springs and bedding foundations (except sofa beds and futons).

Exclude: Headboards, crib mattresses, air mattresses.


Infants’ furniture


Include: New infants' furniture, junior or toddler beds, infants' changing tables, baby highchairs, baby crib and mattress sets, new nursery furniture or equipment and new nursery furniture parts.

Exclude: Car seats (see Health, personal and household products).


Indoor home furniture, not elsewhere classified


Include: New bed headboards or footboards and parts, new indoor home furniture (except nursery) and parts, new indoor home office furniture and parts, new home futons and parts, new home office and office furniture and equipment and parts, all other new indoor furniture parts, home security safes and new home sofa beds and parts.

Exclude: Nursery furniture, lamps, mattresses and foundations, counters and cupboards.


Outdoor home furniture


Include: Patio furniture cushions, patio and garden furniture and cottage outdoor furniture.


Window treatments


Include: Indoor window treatments (except furniture coverings), blinds or shades, curtains (except shower), drapes, valances and indoor window shutters.


Household textile products, not elsewhere classified


Include: Furniture covers or throws, furniture coverings, bedding (except nursery), cushions and cushion covers, afghans, bathroom accessories, dishcloths or dish towels, cloth napkins, oven mitts, aprons, pot holders, doilies, non disposable table linens, tea towels and placemats or tablecloths.

Exclude: Disposable paper tablecloths and napkins.


Decorative home furnishings (except textile products)


Include: Household seasonal decorations or ornaments, candles, clocks (except with radio), figurines, fireplace screens and accessories, artificial and dried flowers or plants, picture or photograph frames, incense, jewellery boxes, music boxes, thermometers, barometers, room dividers, giftware, gift baskets and trophies.

Exclude: Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves and clock radios.


Tableware, kitchenware, cookware and bakeware


Include: Bakeware, speciality bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, speciality kitchenware, tableware (except disposable), cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories and disposable tableware.

Exclude: Kitchen and table linens, pot holders, electrical kitchen appliances and disposable tableware (plastic, plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.).


Household cleaning supplies


Include: Air fresheners, toilet fresheners, fabric dyes, floor polish or wax, laundry detergent, furniture polish or wax, shoe polish, scouring powders or creams, baking soda, upholstery or rug spot removers.

Exclude: Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.) and automotive waxes and cleaners.


Paper household supplies


Include: Toilet paper, facial tissues, paper products, wax paper, foil food wraps, disposable paper plates and disposable paper cups.


Miscellaneous household supplies, not elsewhere classified


Include: Disposable plasticware, disposable table linens, barbecue starter fuel, glues or adhesives, garment bags, garbage or trash cans, recycling bins, clothes or laundry hampers, clothes or laundry drying racks, ironing boards, laces, matches, stools, outlet covers, cabinet locks, steps, multiplatform use non-rechargeable batteries, multiplatform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors.


Small home appliances


Include: Electric knives, central vacuum cleaners, coffee makers or grinders, waste compactors, dehumidifiers, electric fans, floor polishers, food processors, deep fryers, food steamers, garbage disposals, portable space heaters, portable humidifiers, electric kettles, electric food mixers or processors, electric personal care appliances, heating pads, rug cleaning equipment, sewing machines, toasters, new small electrical home appliances and parts or accessories and water purifiers.

Exclude: Room air conditioners and microwave ovens.


Major home kitchen and cleaning appliances


Include: Room air conditioners, major appliances, microwave ovens, convection ovens, ranges, kitchen range hoods or fans, dishwashers and washing machines and clothes dryers.


Computers, peripherals and networking equipment


Include: Blank audio disc, computer batteries, CD computer drives, blank computer CDs, DVD computer drives, blank computer DVDs, computer hard drives, computer integrated circuits, personal digital assistants (PDAs), printers (except toners), computer scanners, new computers and pre-loaded software, anti-glare screens, monitor stands, external numeric keypads, computer mice or mouse, computer mouse pads, CD, DVD and diskette storage boxes, cases or racks and new computers components or parts and accessories (except toners and cartridges)


Computer software (except games)


Include: Computer software (except games), computer multimedia items (except electronic games), books packaged and sold together with software (except electronic games), cassettes packaged and sold together with software (except electronic games) and disks packaged and sold together with software (except electronic games).


Telephones and related products


Include: Fax machines, phone answering machines, pagers (except messaging services), telephones (except phone services), new telephone or cellphone parts, telephone batteries and cellphone batteries.


Televisions and home audiovisual equipment


Include: Non-automotive amplifiers, audio and video equipment or supplies (except mixers), clock radios, non-automotive mini disc players (except mixers), non-automotive DVD players (except mixers), films for movie and video cameras, ghetto blasters, boom boxes or sound boards, head cleaners for audio and video tape players, headphones, microphones (except for computer), movie cameras and accessories, MP3 players (except mixers), iPod, non-automotive audio receivers and tuners, reel-to-reel tape players (except mixers), satellite dishes, non-automotive sound systems (except mixers), non-automotive stereos (except mixers), non-automotive tape recorders and players or decks (except mixers), blank audio and video tapes, televisions, television audio and new video parts, videocassette recorders or VCRs and blank video tapes or videocassettes.


Cameras (except video cameras) and photographic equipment


Include: Photo albums, still and digital cameras and accessories, photographic enlarging equipment, film for still cameras, still and digital cameras new parts, photographic equipment and supplies, slide projectors and accessories, photographic slides, camera lenses, photographic tripods, flash attachments, projector screens, still or digital camera cases and specialized batteries for digital video camera (except AA and AAA batteries).

Exclude: Video cameras and related equipment and supplies, picture frames and binoculars.


Rental services of movies and games on DVD's, tapes and cassettes


Include: Rental services of movies and games on DVD's, tapes and cassettes, subscription rental of movies and games.


Computer equipment rental and leasing services


Include: Rental and leasing of computer equipment and laptops.


Sporting and leisure products


Bicycles and biking equipment and accessories

Include: Bicycles (except children’s tricycles), specialized bike clothing, biking equipment and accessories, bicycle helmets, bicycle locks and new bicycle parts (except children’s tricycles).


Exercise equipment


Include: Exercise equipment (except clothing and videos), fitness equipment (except clothing and videos), exercise or fitness treadmills, exercise or fitness ellipticals, exercise or fitness, weighted vests, fully-assembled workout stations and home gyms.


Golf equipment


Include: Golf equipment (except clothing), golf fairway woods, motorized golf pull carts, non-motorized golf pull carts, golf bags, golf towels, golf accessories (except clothing), golf club head covers and golfing kilts.

Exclude: Motorized golf carts.


Skiing and snowboarding equipment


Include: Ski equipment, ski boots, aerodynamic racing ski suits, insulators for ski, boots or gloves, snowboarding equipment, snowboards, snowboard accessories, snowboard cleaning brushes and snowboard carriers.

Exclude: Ski jackets and apparel and water ski equipment.


Hunting, fishing and camping equipment


Include: Camping air mattresses (except water air mattresses), hunting ammunition, target shooting ammunition, bait, camouflage and hunting clothing, camping equipment and supplies, firearm collections, fishing equipment and accessories, hunting equipment and accessories, lanterns, fishing lures or scents, hunting lures or scents, sleeping bags, camping stoves, fishing tackle boxes, tents and bows or arrows.

Exclude: Tent trailers.


Team sporting equipment


Include: Balls (except golf and exercise balls), baseball, football and soccer cleats or shoes, baseball, soft ball, football, basketball, soccer, volleyball, ringette, rugby and hockey uniforms (except as street wear) and equipment.

Exclude: Baseball caps, and other sports clothing for street wear.


Sporting equipment, not elsewhere classified


Include: Water air mattresses, badminton equipment, bowling equipment or accessories, boxing equipment or accessories, broomball equipment or accessories, curling equipment or accessories, curling sliders or grippers (except discs), fencing sport equipment, harness goods, halters or leads, in-line skates, figure skates, billiard (include: pool equipment and accessories and snooker equipment and accessories), racquet sports equipment, tennis equipment or accessories (except footwear and clothing), rock climbing equipment or accessories, snowshoes, squash equipment or supplies (except footwear and clothing), sailboards, scuba gear, snorkels, skateboards, roller skates, surfboards, trampolines and fireworks.

Exclude: Used sporting goods.


Electronic game consoles and game software


Include: Electronic games (except computer software games), Nintendo games, Playstation games, Xbox games, Wii games and iPad games.


Toys and games (except game consoles and software)


Include: Ball toys, non-electronic games, microscope toy models, telescope toy models, puzzle games, toy and hobby racing sets, sleds, sleighs, toboggans, soccer table games, soccer table balls, video games, wagon toys, air tennis table games, board games, specialized replacement toy batteries (except AA, AAA, D, C, 9V, Common Button Cells), playground structures and playground equipment.

Exclude: Computer software games, three-wheeled bikes for adults, used toys and games.




Include: Atlases, Bibles, "talking" books, new hard and soft cover books, reference and text books, trade mass market paperback books, professional or technical books and electronic books.

Exclude: 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, brochures, pamphlets, owners’ manuals and comic books.


Newspapers, magazines and periodicals


Include: Comic books, magazines, newspapers, periodicals and television guides.


Publications not elsewhere classified (including posters, art prints, maps and greeting cards)


Include: Art prints and related supplies, greeting cards, wedding and engagement cards, thank you and appreciation cards, maps and posters.


Audio and video recordings


Include: Pre-recorded audio discs, new pre-recorded audio tapes, CDs, DVDs, new pre-recorded media, new records, new pre-recorded audio and video tapes, new audio and video recordings, new audio compact disc and new digital video disc recordings


Artists’ equipment and supplies


Include: Brushes, charcoal supplies, paint supplies, paintbrushes supplies, canvases supplies and easel supplies.


Musical instruments and print music


Include: New musical instruments, accessories and supplies, musical whistles, drums, turntables, samplers, musical synthesizers and organs.

Exclude: Amplifiers, sound boards, mixers, speakers and microphones.


Sewing and knitting supplies


Include: Yarns or threads, knitting yarns, sewing threads, ribbons, fabrics, measuring tapes, notions, buttons, crochet hooks and dressmakers or sewing patterns.

Exclude: Sewing machines.


Craft and hobby kits and leisure supplies, not elsewhere classified


Include: Air hockey game equipment, hobby supplies, table hockey games, make-up, hobby model kits, craft supplies, bows craft supplies, glue guns and other glues craft supplies, handicraft kits and stained glass making supplies.

Exclude: Household and industrial glues and adhesives.


Motor vehicles, recreational vehicles, motor vehicles parts and accessories


New passenger automobiles

Include: New automobiles (except jeeps, vans, light trucks, SUVs, pickup trucks, medium and heavy trucks).

Exclude: Parts and accessories.


New minivans, sport utility vehicles and light trucks


Include: New jeeps, minivans, pickup trucks, sport utility vehicles, light trucks and vans (except converted vans).


New medium and heavy trucks


Include: New buses and class 4, 5, 6, 7 and 8 trucks .

Exclude: Parts and accessories.


Used passenger automobiles


Include: Antique cars and used cars.

Exclude: Parts and accessories.


Used minivans, sport utility vehicles and light trucks


Include: Used and antique light truck, used and antique vans (except converted vans), used and antique jeeps, used minivans, used pickup trucks, used sport utility vehicles, used street legal army light trucks and used street legal army jeeps.

Exclude: Parts and accessories.


Used medium and heavy trucks


Include: Used buses and used class 4, 5, 6, 7 and 8 trucks.

Exclude: Parts and accessories.


New motorcycles and scooters


Include: Motorcycle clothing, motorcycles (except all-terrain vehicles), motorcycle parts and accessories, scooters, scooter parts and accessories, motorized scooters, motorized scooter parts and accessories, motorcycle trailers, non-automotive motorcycles parts and accessories, non-automotive scooter parts and accessories and non-automotive moped parts and accessories.


New motor homes, travel trailers and truck campers


Include: Truck camper appliances, motor home appliances, travel trailer appliances, truck mounted campers, recreational converted vans, motor homes, motor home parts and accessories, non-automotive motor home parts, non-automotive travel trailer parts, non-automotive truck camper parts, non-automotive converted van parts, tent trailers, tent trailer parts and accessories, travel trailers, travel trailer parts and accessories, truck camper parts and accessories, truck campers and folding camping trailers.


New snowmobiles and other personal off-road vehicles


Include: All-terrain vehicles, all-terrain vehicle parts and accessories, non-automotive all-terrain vehicle parts and accessories, snowmobiles, snowmobile parts and accessories, personal watercraft trailers, snowmobile trailers and non-automotive snowmobile parts and accessories.


New recreational boats and other recreational vehicles, not elsewhere classified


Include: Yacht appliances, cruise appliances, boat parts and accessories, houseboats, boats, boating radar equipment, fishing boats and motors, speeding boats and motors, cabin cruisers, yachts, sails, non-automotive boat parts and accessories, canoes, kayaks and utility trailers, new motorized golf carts.


Used motorcycles and scooters


Include: Used scooters, motorcycles (except all-terrain vehicles) and mopeds, scooters, motorcycles and mopeds used parts and accessories, non-automotive motorbike and mopeds used parts and accessories.


Used motor homes, travel trailers and truck campers


Include: Used motor homes, tent trailers, travel trailers, truck campers and converted recreational vans, used motor home, travel trailers, truck camper and converted van parts and accessories, used camper and travel trailer appliances, used non-automotive motor home, travel trailers, truck camper and converted van parts.


Used snowmobiles and other personal off-road vehicles


Include: Used snowmobiles and all-terrain vehicles, snowmobile and all-terrain vehicles used parts and accessories, non-automotive snowmobile and all-terrain vehicles used parts and accessories, used snowmobile trailers.


Used recreational boats and other recreational vehicles, not elsewhere classified


Include: Used personal aircraft, parts and accessories, used boats, parts and accessories, used canoes, houseboats, motorized golf carts, yachts, kayaks, boat oars, fishing boats and motors, speeding boats and motors, cabin cruisers, boat paddles, canoe paddles, kayak paddles, sails and used non-automotive boat parts and accessories.


New motor vehicle tires


Include:  New, used and retreaded tires for buses, medium trucks or class 4, 5, 6, 7, and 8 trucks, cars, minivans or vans, farm equipment, recreational vehicles, utility trailers and heavy trucks

Motor vehicle parts and accessories, new and used (except tires)

Include: Automotive air conditioners, automotive new and used parts and accessories (except tires, tubes and baby car seats), trailer hitches, hubcaps, new and used bus parts (except tires and tubes), new and used medium truck parts (except tires and tubes), new and used class 4, 5, 6, 7 and 8 truck parts (except tires and tubes), new and used heavy truck parts (except tires and tubes), used car parts (except tires, tubes and baby car seats), new pickup truck parts (except tires and tubes), used pickup truck parts (except tires and tubes), new and used van or minivan parts (except tires, tubes and baby car seats), new and used jeep and other sport utility vehicle parts (except tires, tubes and baby car seats), automotive new or used parts for farm equipment (except tires and tubes), automotive new or used parts for recreational vehicles (except tires and tubes), car radios and remote car starters.


Motor vehicle chemicals


Include: Antifreeze, automotive oils, carburettor cleaners, fuel injector cleaners, automotive engine oils, gas line cleaners, automotive lubricating greases, windshield washer fluids.

Exclude: Automotive fuels.


Rental and non-financial leasing services of motor homes, travel trailers and campers


Include: Rental and non-financial leasing services without operator of motor homes, campers, tent trailers and road recreational vehicles containing sleeping space.


Motor vehicle maintenance and repair services


Include: Maintenance and repair services for automobiles and light trucks, motor homes, travel trailers and campers, heavy trucks and buses.


Rental and non-financial leasing services of automobiles and light trucks


Include: Rental and non-financial leasing services of automobiles and light trucks and vans, without operator.


Rental and non-financial leasing services of heavy trucks, truck trailers and buses, without operator


Include: Rental and non-financial leasing services of heavy trucks, truck trailers and buses, without operator.


Automotive and household fuels


Automotive fuels

Include: Diesel fuel, ethanol fuel blends, gasoline, automotive natural gas and automotive propane fuel.


Household fuels


Include: Coal fuel, electrical supply, electric power supply, firewood, home heating fuels, natural gas for home appliance and heating, propane for household use, wood pellets fuel, heating oils, kerosene and wood for stoves and fireplaces.


Health, personal and household products


Prescription pharmaceuticals

Include: Drugs purchased with a prescription.

Exclude: Over-the-counter drugs and drugs purchased without a prescription.


Non-prescription pharmaceuticals


Include: Over-the-counter drugs (except vitamin, mineral, and other health supplements), non-prescription drugs (except vitamin, mineral, and other health supplements) and non prescription sleeping aids.

Exclude: Drugs purchased with a prescription and other toiletries/personal care products.


Vitamin, mineral and other health supplements


Include: Herbal health supplement remedies, mineral health supplements, nutritional power bars, vitamins or multivitamins and body enhancing supplements.


Prescription eyewear


Include: Prescription glasses (eyeglasses) or spectacles, contact lenses (with prescription) and prescription sunglasses.

Exclude: Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories and contact lens solutions and cleaners.


Non-prescription eyewear


Include: Non-prescription sunglasses, non-prescription glasses or eyeglasses, eyewear accessories, eyeglass cases, eyeglass frames bought separately and non-prescription contact lenses.

Exclude: Prescription eyewear, including prescription sunglasses and contact lenses and contact lens solutions and cleaners.


Home health products, not elsewhere classified


Include: Home health care equipment and supplies, parts and accessories of home health care equipment and supplies, sick room equipment and supplies, artificial limbs, bedpans, braces, walking canes, crutches, first-aid kits, hearing aids, orthotic devices, health care thermometers, walkers health care equipment, walkers medical equipment and wheelchairs.

Exclude: Eyewear, orthopedic shoes, exercise and fitness equipment and drugs/medications.


Disposable diapers


Include: Disposable baby diapers and disposable adult diapers.


Infants’ and children’s car seats


Include: Infants’ or children’s car seats.


Strollers and infant care products, not elsewhere classified


Include: Baby carriers, baby strollers, baby carriages, baby monitors and baby walkers.


Cosmetics and fragrances


Include: Cosmetics and fragrances (except personal care goods), concealer makeup, face powder makeup, rouge (blush or blusher) makeup, contour powder or cream makeup, highlight (cream, liquid or powder) makeup, bronzer makeup, mascara, nail colour polishes, makeup removers, face creams and lotions, hand lotions or cream and facial masks or peels.




Include: Personal toiletries, hair shampoos and conditioners, aftershave (cream, liquid or gel), shaving creams or gels, toothpastes, skin lotions, personal liquid soap, personal soaps, bath and shower gels, bath and shower oils, bath and shower salts, personal deodorants, personal anti-persperants, body or skin toners, mouthwashes, denture cleaners, non-electric toothbrushes, non-electric razors, non-electric depilatories, razor blades, hand mirrors, pumice stones, rubbing alcohol, haircare preparations, foot care sprays, foot care powders and astringents.


Feminine hygiene products


Include: Sanitary napkins, sanitary towels, pantyliners and menstrual cups.


Personal care supplies and equipment, not elsewhere classified


Include: Wigs, toupees, hair pieces, baby care products, bandages, personal hair bleaches, condoms, contact lens solutions and cleaners, non-prescription contraceptives, cosmetic bags, cotton balls and batting, emery boards, nail files or clippers, health and beauty aids, hot water bottles, nail polishers and removers, artificial finger nails, non-electric personal care products (except toiletries), pregnancy test kits, prophylactics, optical saline solutions, sunscreens and petroleum jelly.

Exclude: Electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories and home health care equipment and supplies (crutches, canes, wheelchairs, etc.).


Hardware, tools, renovation and lawn and garden products



Include: Builders’ hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. (Including locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.)


Hand tools


Include: Files and rasps, non-powered glue guns and glue, hammers, hatchets, non-automotive jacks, ladders, measuring tapes, propane torch kits, non-power mechanics’ tools, non-powered hand tools (except garden tools), non-powered staple guns, snow shovels (except electric), hand tool belts and toolboxes for non-powered hand tools.

Exclude: Garden tools, hoes, rakes, garden shovels, spades, etc. Garden tools, hoes, rakes, garden shovels, spades, etc.


Power tools


Include: Power saws (except chain saws), rechargeable batteries for power tools, power tool batteries, power tools belts, power carpenters’ tools, power mechanics’ tools, electric snow shovels, electric snow scoops, soldering irons, toolboxes for power tools, power tools (except garden tools) and electric picks.

Exclude: Chainsaws.


Major household air conditioning, heating and water heating equipment


Include: Central air conditioners, household air exchangers, household air cleaners, baseboard heaters, furnace belts, household air or heating ducts, air or heating vents, water heating equipment and cooling equipment and supplies.


Plumbing and electrical supplies (including fixtures)


Include: Bathtubs, cables (electrical), home circuit breakers, electrical equipment and supplies, exhaust fans, faucets, fireplace inserts, home heating furnaces, fuse boxes, heating equipment and supplies, humidifiers attached to furnace, indoor Jacuzzis, light plugs, home plumbing pipes or valves, stove pipes, electrical plates or covers, plumbing equipment and supplies, home power generators, shower heads, sinks, solar panel heating kits, home electrical switches, home electrical plugs, household thermostat, household toilets, indoor whirlpools and woodstoves.


Paint, painting supplies and wallpaper


Include: Household paint brushes or rollers, paint strippers or thinners, household paint, wood stains, varnishes and household wallpaper.

Exclude: Craft and artists’ paints and thinners, automotive paints and glass.


Flooring, floor coverings and floor and wall tiles


Include: Carpets or rugs, household floor mats (except bath and for fitness equipment), floor tiles, ceramic, porcelain, clay, vinyl or cork countertops, fireplace tiles, hardwood or parquet flooring and linoleum flooring.

Exclude: Ceiling tiles.


Lumber and other renovation materials and supplies


Include: Baseboard trim, bathroom cabinets (except medicine), fibreglass insulation batting, structural beams, lumber boards, building or paving bricks, caulking compounds, ceiling tiles, corrugated steel roofing, countertops, doors, drywall, eavestroughing, fencing, door or window frames, garage door, kitchen cabinets, building lumber, medium density fibreboard sheets, moulding, plywood, posts or poles, prefabricated stairs and other structural pieces, shingles, outdoor shutters, siding, non-automotive weather-stripping, windows and pressure-treated wood.

Exclude: Hardwood flooring, tiles, marble and granite.


Hardware and renovation related products, not elsewhere classified


Include: Ceiling fans, household interior or exterior lighting fixtures, decorative mirrors, convex or concave mirrors for security, household alarm systems, asphalt sealing compounds, industrial cleaning compounds, concrete sealing compounds, driveway sealing compounds (oil base or acrylic), duct tape, electrical tape, flagpoles, garage door openers, industrial glues or adhesives, general purpose lubricating greases, house numbers or letters, mailboxes hardware, masking tape, medicine cabinets, lubricating oils (except cooking and automotive), water pressure cleaners, propane torch cylinders, sandpaper, shelving or brackets, vacuum cleaners or shop vacs, non-electrical wire and safety equipment (except safety clothing and footwear for women, men, children and infants).


Lawnmowers, snowblowers and gardening tools


Include: Chain saws, new garden tractors, lawnmowers, snowblowers, tillers, leaf loaders, trimmers, concrete curbing machines, gardening tools, top soil mixtures lawn dressings, lawn sprinklers, plant and tree pruners, garden shovels, garden spades, garden tools, wheelbarrows, outdoor urns and outdoor planters.


Live plants, seeds and other home and garden supplies (except agricultural fertilizers and pesticides)


Include: Outdoor hot tubs, outdoor spas, outdoor whirlpools, above ground pools, plant bulbs, bushes and shrubs, cut real Christmas trees, lawn and garden flowers, peat moss, lawn and garden plants, nursery stock seedlings, seeds, sod, outdoor soil, nursery stock trees, live plants, picnic tables, barbecues and accessories, composters, lawn ornaments, outdoor specialty lighting, pool chemicals and propane tanks for barbecues.


Commercial and industrial machinery and equipment rental and leasing services (except office equipment)


Include: Rental and non-financial leasing services of air, rail, and water transportation equipment (without operator) or other commercial or industrial machinery (without operator).

Exclude: Rental and leasing services of office equipment.


Miscellaneous retail products



Include: Domestic and exotic household pets.

Exclude: Pet food, accessories and supplies (see pet foods, supplies and accessories).


Pet food, supplies and accessories


Include: Pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc.

Exclude: Pets (see pets), tack and saddlery (see sporting equipment not elsewhere classified).


Tobacco products and accessories


Include: Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc.

Exclude: Matches (see miscellaneous household supplies not elsewhere classified).


Home office equipment, not elsewhere classified


Home office supplies, not elsewhere classified

Include: Home office computer inkjet cartridges, desk accessories, home office supplies (pens, pencils, markers, scotch tape, etc.), stationery (notepads, notebooks, envelopes, file folders, etc.), gift wraps and party supplies.


Farm equipment


Include: New and used tractors, hay balers, harrows, combines, horse and cattle trailers and other specialized farm equipment (include parts).


Farm supplies


Include: Animal feed, seeds, fertilizers, pesticides and insecticides, herbicides and livestock.


Supplies for beer and wine making


Include: Concentrates, malts, beer and wine making chemicals, corks and beer caps, beer and wine making labels and bottles.

Exclude: Fees for beer and/or wine making.


Cut flowers, indoor potted plants and floral supplies


Include: Cut flowers, indoor potted plants, potting soil and floral supplies.

Exclude: Fertilizers, pesticides, insecticides, herbicides and outdoor nursery stock and supplies.


Monuments and tombstones


Include: Coffins, caskets, tombstones and urns.


Manufactured mobile homes


Include: New and used mobile homes.


Professional and scientific instruments


Include: Microscopes, surveyor's equipment, laboratory equipment, telescopes, etc.


Equipment and supplies for nonfarm activities, not elsewhere classified


Include: Audio and video mixers, new personal aircraft and new aircraft parts and accessories.


Miscellaneous retail products not elsewhere classified


Include: Novelties, pins and crests, souvenirs, gift certificates, etc.




Include: Sculptures, paintings, original drawings and artwork carvings.


Collectors’ items


Include: Stamps, coins, cards, autographed items, related albums, etc.


Antiques, and used or second-hand merchandise (except motor vehicles and mobile homes)


Include: Used, second-hand or antique goods such as sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs and jewellery.

Exclude: Used automobiles, used automotive parts and accessories and used mobile homes.


Other retail


Retail trade commissions (except commissions from the provision of a service)

Include: Commissions earned from retail trade and commissions from catalogue sales.

Miscellaneous services

Office machinery and equipment rental and leasing services (except computer equipment)

Include: Rental and non-financial leasing services of office furniture and equipment.

Exclude: Rental and leasing services of computer equipment.


Rental and leasing services of other goods (except movies and games on DVD's, tapes and cassettes)


Include: Rental and leasing services of audiovisual equipment and appliances, of formal wear, costumes and accessories, of home health care equipment, of equipment for parties and other social events, of recreational goods and equipment, rental and non-financial leasing services of household furniture and furnishings.

Exclude: Rental and leasing services of movies and games on DVD's, tapes and cassettes.


Repair and maintenance services (except for buildings and motor vehicles)


Include: Maintenance and repair services for commercial and industrial machinery and equipment, electronic and precision equipment and personal and household goods, computer hardware, boats, tent trailers, motorcycles, snowmobiles, sporting equipment, etc.

Exclude: Repair and maintenance services for buildings and motor vehicles.

Other goods and services

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