Integrated Business Statistics Program (IBSP)
Reporting Guide
This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Actual for 2025.
Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.
Statistics Canada will use information from this survey for statistical purposes.
Table of contents
Reporting period information
For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2025 — March 31, 2026.
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2024 to April 30, 2025
- June 1, 2024 to May 31, 2025
- July 1, 2024 to June 30, 2025
- August 1, 2024 to July 31, 2025
- September 1, 2024 to August 31, 2025
- October 1, 2024 to September 30, 2025
- November 1, 2024 to October 31, 2025
- December 1, 2024 to November 30, 2025
- January 1, 2025 to December 31, 2025
- February 1, 2025 to January 31, 2026
- March 1, 2025 to February 28, 2026
- April 1, 2025 to March 31, 2026
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2024 to September 15, 2025 (e.g., floating year-end)
- June 1, 2025 to December 31, 2025 (e.g., a newly opened business)
Dollar amounts
- All dollar amounts reported should be rounded to thousands of Canadian dollars (e.g., $6,555,444.00 should be rounded to $6,555);
- include import duties and non-refundable purchase taxes
- when precise figures are not available, please provide your best estimates
- enter '0' if there is no capital expenditures to report.
Definitions
What are Capital Expenditures?
Capital Expenditures are the gross expenditures on fixed assets for use in the operations of your organization or for lease or rent to others. Gross expenditures are expenditures before deducting proceeds from disposals, and credits (capital grants, donations, government assistance and investment tax credits).
Fixed assets are also known as capital assets or property, plant and equipment. They are items with a useful life of more than one year and are not purchased for resale but rather for use in the entity's production of goods and services.
Examples are buildings, vehicles, leasehold improvements, furniture and fixtures, machinery, and computer software.
Include:
- Modifications, acquisitions and major renovations
- Capital costs such as feasibility studies, architectural, legal, installation and engineering fees
- Subsidies and grants received and used in additions to fixed assets and construction-in-progress during the period
- Capitalized interest charges on loans with which capital projects are financed
- Work done by own labour force
- Additions to capital work in progress (construction-in-progress) accounts.
Exclude:
- Transfers from capital work in progress (construction-in-progress) to fixed assets accounts
- Assets associated with the acquisition of companies
- Property developed for sale and machinery, or equipment acquired for sale (inventory).
How to Treat Leases
Include:
- assets acquired as a lessee through either a capital or financial lease;
- assets acquired for lease to others as an operating lease.
Exclude:
- operating leases acquired as a lessee and capitalized to right-of-use assets in accordance with IFRS 16 (International Financial Reporting Standards)
- assets acquired for lease to others, either as a capital or financial lease.
Non-Capital Repair and Maintenance Expenditures
This question represents the repair and maintenance of assets in contrast to the acquisition of assets or the renovation of assets.
Non-capitalized repair and maintenance expenditures are that portion of current or operating expenditures charged against revenue in the year incurred and made for the purpose of keeping the stock of fixed assets in good working condition during the life originally intended.
Repair and maintenance allow such fixed assets to operate at output producing capacity during the asset life without undue amounts of down time (preventive function). A second purpose is the returning of any portion of the stock of fixed assets into a state of good working condition after any malfunctioning or reduced efficiency for whatever reason (curative function) short of replacement of such fixed assets or adding significantly to their life or productive efficiency.
Maintenance expenditures on buildings and other structures may include the routine care of assets such as janitorial services, snow removal and/or salting and sanding by the firm's own employees or persons outside the firm's employ.
Maintenance expenditures on machinery and equipment may include oil change and lubrication of vehicles and machinery.
Include:
- Gross non-capital repair and maintenance expenditures on non-residential buildings, other structures and on machinery and equipment;
- Value of repair work done by your own employees as well as payments to persons outside your employ;
- Building maintenance such as janitorial services, snow removal and sanding;
- Equipment maintenance such as oil changes and lubrication of vehicles and other machinery.
Industry characteristics
New Assets: Report capital expenditures for acquisitions of new assets including the portion of work in progress for the current year. Include imports of used capital assets since they represent newly acquired assets for the Canadian economy.
Purchase of Used Canadian Assets: The object of our survey is to measure the acquisitions of new fixed assets separately from used fixed assets in the Canadian economy as a whole. This is because the acquisition of used assets does not increase the total inventory of fixed assets, it only transfers them within the Canadian economy.
Renovation, Retrofit, Refurbishing, Overhauling and Restoration: Report capital expenditures for existing assets being upgraded, renovated, retrofitted, refurbished, overhauled or restored.
Expected Useful Life of Assets: Report the expected life of the asset in years. If you have purchased similar assets with varying expected useful lives, please combine the data and provide a weighted average for the number of years, or the expected useful life of the asset with the largest value.
Land: Capital expenditures for land should include all costs associated with the purchase of the land that are not amortized or depreciated. Improvements of land should be reported in Non-Residential Construction.
Residential Construction: Capital expenditures incurred during the reporting period for residential structures (on a contracted basis and/or by your own employees).
- Include the housing portion of multi-purpose projects and of townsites.
- Exclude buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizens residences) and associated expenditures on services.
Non-Residential Construction: Capital expenditures incurred during the reporting period for non-residential building and engineering construction (on a contracted basis and/or by your own employees) whether for your own use or rent to others. Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.
Include:
- Manufacturing plants, warehouses, office buildings, shopping centres, etc.;
- Roads, bridges, sewers, electric power lines, underground cables, etc.;
- The cost of demolition of buildings, land servicing and site preparation;
- Leasehold and land improvements.
- Additions to work in progress;
- Townsite facilities such as streets, sewers, stores and schools;
- Buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizen residences) and associated expenditures on services;
- All preconstruction planning and design costs such as engineer and consulting fees and any materials supplied to construction contractors for installation, etc.
Machinery and Equipment
Capital expenditures incurred during the reporting period for machinery and equipment, whether for your own use or for lease or rent to others. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.
Include:
- Automobiles, trucks, professional and scientific equipment, office and store furniture and appliances;
- Computers (hardware only), broadcasting, telecommunications and other information and communication technologies equipment;
- Motors, generators, transformers;
- Any capitalized tooling expenses;
- Acquisitions to work in progress;
- Progress payments paid out before delivery in the year in which such payments are made;
- Any balance owing or holdbacks should be reported in the year the cost is incurred.
Oil and Gas and Mineral Exploration: These expenditures include mineral rights fees and retention costs, geological, geophysical and seismic expenses, exploration drilling, and other costs incurred during the reporting period in order to determine whether mineral, oil or gas reserves exist and can be exploited commercially. Report gross expenditures, before deducting any incentive grants. Exclude the cost of land and business acquisitions.
Work in Progress: Work in progress represents accumulated costs since the start of capital projects which are intended to be capitalized upon completion.
Cost component of expenditures – internal costs
Internal construction or development costs: (such as material and labour) that are capitalized as part of the asset costs (such as own employee installation or erection of fixed assets, systems and software development staff).
Include all materials and supplies provided free to contractors and all architects, engineering and consultants fees and similar services.
Salaries and Wages: Show the total value of salaries and wages paid to your employees. Salaries and wages are gross earnings before deductions such as income tax and include incentive bonuses and vacation pay but exclude fringe benefits.
Materials and Supplies: Report total cost of materials and supplies used by your own employees and those provided free to contractors relating to the expenditures reported.
Other Charges: Examples of other charges are insurance, power, telephone and also architectural, legal, and engineering fees considered to be applicable to the expenditures reported.
Source of Funding Breakdown
Sources of funding of capital expenditures include grants, subsidies, donations, credit and venture capital from external sources, as well as internal funding.
Government grants are recognized as unconditional transfer payments received from governments for activities that meet the eligibility criteria of the relevant program. Government contributions are recognized as conditional transfer payments provided by governments, under which recipients must satisfy specific conditions. These conditions create a present obligation, as the government retains the right to verify how the funds are used and may require repayment if the conditions are not fulfilled.
Environmental protection and resource management expenditures
These questions cover the capital and repair expenditures made by this organization in order to prevent, reduce or eliminate pollution and other forms of degradation of the environment while performing your production activity, i.e., within your organization.
Include:
- expenditures that this specific operation incurred for pollution prevention, abatement and control; solid waste management; wastewater management; protection and remediation of soil, groundwater and surface water; protection and restoration of biodiversity and habitat; etc.
- expenditures that this specific operation incurred for pollution prevention and abatement and control.
- expenditures made for resource management activities which result in the more efficient use of natural resources, thus safeguarding against their depletion or the use of goods that have been adapted to be significantly less energy or resource intensive than the industry standard.
Exclude:
- expenditures made to improve employee health, workplace safety, and site beautification.
- expenses incurred to produce pollution prevention or abatement and control equipment for sale since they are collected elsewhere in Statistics Canada.
- expenditures for environment-related research and development since they are collected elsewhere in Statistics Canada.
Drivers and obstacles: Drivers or obstacles to the adoption of new or significantly improved clean technologies, systems or equipment for the establishment.
Disposal and sales of fixed assets
Selling price
The total value, or the sales of fixed assets which were disposed of or sold, even if traded in for credit in the acquisition or purchase of new fixed assets. When land and buildings are sold together, please report the selling price of the land separately, along with other land sales.
Gross book value
This value should represent total capital expenditures for an asset, at and since the time of original construction or purchase, including all subsequent capital expenditures for the purpose of modernization, expansion, etc. Any subsidies received should not be subtracted.
Age
Report the age of the fixed asset at the time of disposal.
If you have disposed of or sold similar fixed assets with different working ages, report these separately or combine the data and provide a weighted average age of these assets.
Assets Categories
The asset items and categories listed below are groupings of fixed assets generally having a similar function which can apply to various industries.
Non-Residential Construction
Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.
| Asset | Asset Code |
| Industrial Building | |
|---|---|
| Manufacturing plants | 6221121 |
| Industrial depots and service buildings | 6221130 |
| Farm buildings and structures | 6221111 |
| Other industrial sites and buildings | 6221150 |
| Commercial Building | |
| Industrial laboratories and research and development centres | 6222311 |
| Warehouses | 6221230 |
| Service stations | 6221292 |
| Office buildings | 6221210 |
| Hotels and motels | 6221250 |
| Restaurants | 6221240 |
| Shopping centres, plazas, malls and stores | 6221220 |
| Theatres and halls | 6221270 |
| Indoor recreational facilities | 6221273 |
| Other collective dwellings | 6221280 |
| Student residences | 6222371 |
| Airports and other passenger terminals | 6221260 |
| Communications buildings | 6222391 |
| Sports facilities with spectator capacity | 6221272 |
| Other commercial buildings, not elsewhere classified | 6221294 |
| Institutional Building | |
| Schools, colleges, universities and other educational buildings | 6221310 |
| Religious centres and memorial sites | 6221370 |
| Hospitals | 6221350 |
| Nursing homes and senior citizen homes | 6221332 |
| Other health care buildings, not elsewhere classified | 6221339 |
| Daycare centres | 6221380 |
| Libraries | 6221344 |
| Historical sites | 6221390 |
| Museums | 6221349 |
| Public safety facilities | 6221360 |
| Other institutional buildings, not elsewhere classified | 6221399 |
| Marine Engineering Infrastructure | |
| Seaports and harbours | 6231311 |
| Canals and waterways | 6231331 |
| Marinas | 6231321 |
| Other marine infrastructure | 6231341 |
| Transportation Engineering Infrastructure | |
| Parking lots and garages | 6231210 |
| Highways, roads and streets | 6231111 |
| Runways (include lighting) | 6231231 |
| Railway tracks | 6231221 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Other land transportation infrastructure, not elsewhere classified | 6231241 |
| Waterworks Engineering Infrastructure | |
| Water filtration and treatment plants | 6235112 |
| Water supply infrastructure | 6235121 |
| Sewage Engineering Infrastructure | |
| Sewage and wastewater treatment plants | 6235211 |
| Sewage collection and disposal infrastructure | 6235221 |
| Electric Power Engineering Infrastructure | |
| Natural gas, coal and oil power plants | 6233111 |
| Nuclear power plants | 6233112 |
| Hydro-electric power plants | 6233113 |
| Other power generating plants (wind, solar, biomass) | 6233114 |
| Power transmission networks | 6233121 |
| Power distribution networks | 6233131 |
| Communications networks | |
| Telecommunications transmission cables and lines (except optical fibre) | 6234111 |
| Telecommunications transmission optical fibre cables | 6234112 |
| Telecommunications transmission support structures | 6234113 |
| Other communications networks | 6234114 |
| Oil and Gas Engineering Construction | |
| Oil refineries | 6232121 |
| Natural gas processing plants | 6232122 |
| Pipelines (except water supply conduits) | 6232211 |
| Development drilling for oil and gas | 6711111 |
| Production facilities in oil and gas extraction | 6232111 |
| Enhanced recovery techniques for oil and gas | 6711113 |
| Site development services for oil and gas fields | 6711112 |
| Gas distribution systems (mains and services) and other oil and gas infrastructure | 6232311 |
| Mining Engineering Construction | |
| Mine surface buildings (except for beneficiation) | 6236112 |
| Mine buildings for ore beneficiation | 6236111 |
| Mine structures (except buildings) | 6236113 |
| Tailings disposal systems and settling ponds | 6236114 |
| Site development for mining | 6711211 |
| Other Engineering Construction | |
| Pollution abatement and control infrastructure | 6236261 |
| Outdoor recreational facilities | 6236251 |
| Waste disposal facilities | 6236231 |
| Irrigation networks | 6236241 |
| Site remediation | 7823131 |
| Reclaimed land | 6236211 |
| Flood protection infrastructures | 6236221 |
| Other engineering construction, not elsewhere classified | 6236262 |
Machinery and equipment
Equipment and tools are usually located within a building but can be removed or replaced without significantly altering the building’s structure.
| Asset | Asset Code |
| Medium and Heavy Trucks, Buses and Other Motor Vehicles | |
|---|---|
| Medium and heavy-duty trucks | 4121100 |
| Buses | 4121211 |
| Freight and utility trailers | 4121300 |
| Special-purpose vehicles | 4121221 |
| Materials handling trucks and tractors | 3454211 |
| Other motor vehicles | 4123100 |
| Passenger Cars and Light Trucks | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Other Transportation Equipment | |
| Locomotives, railway rolling stock, and rapid transit equipment | 4411200 |
| Civilian aircraft | 4211112 |
| Non-military ships, barges and platforms | 4411112 |
| Boats and personal watercraft | 4421100 |
| Other transportation equipment | 4421259 |
| Processing Equipment | |
| Water treatment equipment | 3453311 |
| Filters and strainers for fluids and fluid power systems | 3454342 |
| Packing, packaging, and bottling machinery | 3454331 |
| Mineral crushing, screening, processing and beneficiation machinery and equipment | 3321151 |
| Metalworking machinery | 3411100 |
| Industrial moulds, special dies, and patterns | 3455110 |
| Other industry-specific manufacturing machinery, not elsewhere classified | 3431100 |
| Computers and Office Equipment | |
| Computers and computer peripheral equipment | 3611100 |
| Optical and projection equipment, photocopiers, and office machines (except computers and peripherals) | 3421110 |
| Office furniture | 3911400 |
| Telecommunications, Cable and Broadcasting Equipment | |
| Broadcast, studio, alarm, and signalling equipment | 3621200 |
| Navigational and guidance instruments | 3621300 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Other communication equipment | 3621419 |
| Commercial and Service Industry Machinery and Equipment | |
| Commercial cooking and food-warming equipment | 3421121 |
| Commercial and service industry machinery and equipment, not elsewhere classified | 3421130 |
| Other industrial machinery and equipment | |
| Heavy-gauge metal containers (including intermodal) | 3454100 |
| Hand tools and power hand tools (except welding and soldering equipment) | 3454320 |
| Logging machinery and equipment | 3321111 |
| Rock drilling machinery and equipment | 3321141 |
| Other mining and quarrying machinery and equipment, not elsewhere classified | 3321142 |
| Oil and gas field production machinery and equipment | 3321160 |
| Construction machinery and equipment | 3321170 |
| Nuclear reactor steam supply systems | 3453113 |
| Welding and soldering equipment | 3454311 |
| Industrial furnaces and ovens, and electric industrial heating equipment | 3454341 |
| Other materials handling equipment, conveyors, and elevators | 3454249 |
| Medical, Scientific and Technical Instruments and equipment | |
| Medical and laboratory equipment (except scientific instruments) | 3631300 |
| Scientific and technical instruments (except electromedical and irradiation equipment) | 3631260 |
| Other measuring, control, and scientific instruments (except electromedical and irradiation equipment) | 3631269 |
| Medical, dental and personal safety supplies | 4751100 |
| Other Machinery and Equipment | |
| Institutional and other furniture, not elsewhere classified (including furniture frames) | 3911600 |
| Engines (except gasoline and diesel engines for motor vehicles, and aircraft engines) and mechanical power transmission equipment |
3451000 |
| Pumps and compressors | 3453200 |
| Heating and cooling equipment (except household refrigerators and freezers) | 3441100 |
| Power and distribution transformers | 3812211 |
| Other transformers | 3812220 |
| Military aircraft | 4211111 |
| Military ships | 4411111 |
| Military armoured vehicles | 4421231 |
| Billboards | 4751211 |
| Non-residential mobile buildings | 4711321 |
| Electric motors and generators | 3631100 |
| Switchgear, switchboards, relays, and industrial control apparatus | 3812300 |
| Turbines, turbine generators, and turbine generator sets | 3452111 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Agricultural, lawn and garden machinery and equipment | 3311100 |
| Instruments for measuring electricity | 3631230 |
| Industrial and commercial fans, blowers and air purification equipment | 3441200 |
| Appliances | 3820000 |
| Unmanned aerial vehicles (drones) | 4211113 |
| Partitions, shelving, lockers and other fixtures | 3911500 |
| Batteries | 4752300 |
| Sporting and athletic goods | 4753100 |
| Other machinery and equipment | 9999999 |