Unified Enterprise Survey - Annual
Reporting Guide
This guide is designed to assist you as you complete the 2012 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-800-972-9692
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
B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages
B - Main business activity
1. Please describe the nature of your business.
To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.
2. Please check the one main activity which most accurately represents your main source of revenue.
Below is a description of each main activity.
C - Reporting period information
Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.
D - Revenue
A detailed breakdown may be requested in other sections.
1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.
Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business’s ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include:
- sales from Canadian locations (domestic and export sales);
- transfers to other business units or a head office of your firm.
Exclude:
- transfers into inventory and consignment sales;
- federal, provincial and territorial sales taxes and excise duties and taxes;
- intercompany sales in consolidated financial statements.
2. Grants, subsidies, donations and fundraising
Please report contributions received during the reporting period.
Include:
- non-repayable grants, contributions and subsidies from all levels of government;
- revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
3. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
4. Investment income (dividends and interest)
Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.
Include interest from:
- foreign sources;
- bonds and debentures;
- mortgage loans;
- G.I.C. interest;
- loan interest;
- securities interest and deposits with bank interest.
Exclude:
- equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.
5. Other revenue (please specify)
Include:
- amounts not included in questions 1 to 4 above.
6. Total revenue
The sum of questions 1 to 5.
E - Expenses
1. Salaries and wages of employees who have been issued a T4 statement
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.
Include:
- vacation pay;
- bonuses (including profit sharing);
- employee commissions;
- taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays);
- severance pay.
Exclude:
- all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.
2. Employer portion of employee benefits
Include contributions to:
- health plans;
- insurance plans;
- employment insurance;
- pension plans;
- workers’ compensation;
- contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
- contributions to provincial and territorial health and education payroll taxes.
3. Commissions paid to non-employees
Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.
Include:
- commission payments to independent real estate agents and brokers.
4. Professional and business services fees
Include:
- legal;
- accounting and auditing;
- consulting;
- education and training;
- architect;
- appraisal;
- management and administration.
5. Subcontract expenses (include contract labour, contract work and custom work)
Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include:
- hired casual labour and outside contract workers.
6. Charges for services provided by your head office
Include:
- parent company reimbursement expenses and interdivisional expenses.
7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)
Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.
Include:
- goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
- materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.
Exclude:
- direct and indirect labour costs (salaries, wages, benefits, and commissions);
- overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.
8. Office supplies
Include:
- office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
- diskettes and computer upgrade expenses;
- data processing.
Exclude:
- postage and courier;
- telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).
9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)
Include:
- lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
- motor vehicle rental and leasing expenses;
- rental and leasing of computer and peripheral expenses;
- studio lighting and scaffolding, and other machinery and equipment expenses;
- fuel and other utility costs covered in your rental and leasing contracts.
10. Repair and maintenance (e.g., property, equipment, vehicles)
Include expenses for the repair and maintenance of:
- buildings and structures;
- vehicles (including vehicle fuel);
- machinery and equipment;
- security equipment;
- costs related to materials, parts and external labour associated with these expenses.
Also include janitorial and cleaning services and garbage removal.
11. Insurance (include professional liability, motor vehicles, etc.)
Include:
- professional and other liability insurance;
- motor vehicle and property insurance;
- executive life insurance;
- bonding, business interruption insurance and fire insurance.
Insurance recovery income should be deducted from insurance expenses.
12. Advertising, marketing and promotions (report charitable donations at question 22)
Include:
- newspaper advertising and media expenses;
- catalogues, presentations and displays;
- meeting and convention expenses;
- tickets for theatre, concerts and sporting events for business promotion;
- fundraising expenses.
13. Travel, meals and entertainment
Include:
- passenger transportation, accommodation and meals while travelling;
- other travel allowances as well as meal, entertainment and hospitality purchases for clients.
14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)
Include:
- diesel, fuel wood, natural gas, oil and propane;
- sewage.
Exclude:
- energy expenses covered in your rental and leasing contracts;
- vehicle fuel.
15. Property and business taxes, licences and permits
Include:
- property taxes paid directly and property transfer taxes;
- vehicle licence fees;
- beverage taxes and business taxes;
- trade licence fees;
- membership fees and professional licence fees.
16. Royalties, rights, licensing and franchise fees
Include:
- amounts paid to holders of patents, copyrights, performing rights and trademarks;
- gross overriding royalty expenses and direct royalty costs;
- resident and non-resident royalty expenses;
- franchise fees.
17. Delivery, warehousing, postage and courier
Include:
- amounts paid for courier, custom fees, delivery and installation;
- distribution, ferry charges and cartage;
- freight and duty, shipping, warehousing and storage.
18. Financial service fees
Include:
- explicit service charges for financial services;
- credit and debit card commissions and charges;
- collection expenses and transfer fees;
- registrar and transfer agent fees;
- security and exchange commission fees;
- other financial service fees.
Exclude:
- interest expenses.
19. Interest expenses
Please report the cost of servicing your company’s debt.
Include interest on:
- short-term and long-term debt;
- capital leases;
- bonds and debentures and mortgages.
20. Amortization and depreciation of tangible and intangible assets
Include:
- direct cost depreciation of tangible assets and amortization of leasehold improvements;
- amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).
21. Bad debts
A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.
Include:
- allowance for bad debts.
Bad debt recoveries are to be netted from bad debt expenses.
22. All other expenses (please specify)
Include:
- amounts not included in questions 1 to 21;
- charitable and political expenses;
- research and development expenses;
- recruiting expenses.
23. Total expenses
The sum of questions 1 to 22.
24. Corporate taxes, if applicable
Include:
- federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.
25. Gains (losses) and other items
Include:
- realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
- foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
income/losses; - joint venture income/losses and partnership income/losses;
- unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
- write-offs.
26. Net profit/loss after tax and other items
Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.
F - Industry characteristics
What to report as books
Include:
- titles bearing an ISBN published under the publisher’s own imprint or under an imprint for which the publisher has acquired the publishing, management and marketing rights;
- non-periodical printed publications having at least 48 pages of text or illustrations, collated or bound, excluding covers;
- non-periodical printed publications having less than 48 pages but which you consider to be (are marketed as) a book (e.g., children’s books and poetry books);
- titles published in print, audio, CD-ROM, online e-books and other formats;
- titles published with non-book goods such as toys, etc.;
- titles sold under the form of masters for the purpose of reproduction (e.g., educational materials);
- atlases.
Exclude:
- publications issued for advertising purposes such as trade catalogues, prospectuses, tourist advertising, etc.;
- instruction books for assembling or operating machines, household appliances, etc., sold with the product;
- test sheets and music scores;
- timetables, price lists, directories, entertainment programs, calendars, school yearbooks, horoscopes, etc.;
- publications for internal use only, such as company regulations, reports, etc.;
- blank books such as ledgers and diaries;
- colouring books;
- newspapers and magazines;
- government publications and charts;
- publications containing advertising other than the publisher’s own promotional materials.
A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.Reporting guide: Book Publishers 5-3600-31.3 Page 6
Sources of revenue
1. Sales of own and agency titles (net of returns) (book sales only)
Own titles
- Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.
- Agency titles
- Titles which are published or reprinted outside of Canada, but sold in Canada.
- Revenue from pre-sold books should be reported in the year in which they are delivered.
3. Grants
Non-repayable financial aid that should be reported according to the source of the grant:
a) Federal
b) Provincial/Territorial
c) Other sources (e.g., municipal, corporate) (please specify)
Please report the amount awarded in the fiscal year for which you are reporting.
6. Dollar value of book returns for the reporting year
To calculate the dollar value of book returns for the year for which you are reporting, please apply the same valuation method used to calculate inventories reported below, in this section, at Cost of titles sold.
Net sales value of titles sold in Canada by customer category
Customer category
7. Exclusive agents, distributors or wholesalers
Include:
- sales to firms who will further distribute and sell at wholesale prices (intermediaries).
8. Direct to retail
a) Bookstores
Include:
- campus bookstores;
- chain bookstores with outlets in most major cities in Canada;
- big box retailers;
- independent bookstores that have either one outlet or several outlets within a narrow geographic area (city, province).
b) Other trade sales
Include :
- warehouse clubs and discount stores which are primarily retail;
- department stores.
9. Library sales, direct and wholesale
Include :
- government libraries;
- special libraries;
- public libraries;
- educational libraries.
10. Educational institutions
Include :
- elementary-secondary level institutions (ELHI);
- postsecondary institutions (college, university).
Exclude:
- sales to educational libraries.
11. General public
Include publisher’s sales:
- through the mail;
- at home (door-to-door, home parties);
- in shopping centres (kiosks);
- in the workplace;
- at school fairs;
- through publisher’s own websites.
These are sales directly to the reader; the books are not purchased to be resold.
12. Other
Include:
- Internet retailers from all websites.
Exclude:
- sales from publisher’s own websites; please report this amount, in this section, at question 11 above.5-3600-31.3 Page 7 Reporting guide: Book Publishers
Cost of titles sold
14. Opening inventory and
17. Closing inventory (less obsolescence or decrease in value)
Please report inventory at book value (i.e., the value maintained in accounting records).
Include:
- inventory owned by this business unit within or outside Canada;
- inventory held at any warehouse, sales outlet, in transit or on consignment.
Exclude:
- inventory held on consignment for others.
15. Purchases
Include:
- purchases of materials to be used in book printing;
- purchases of non-book goods for resale.
16. Direct costs related to publishing
a) Production employee salaries, wages and benefits
Please report salaries, wages and benefits paid to employees involved in the production of a book.
Include, for example:
- designers;
- editors.
Guidelines for questions 19 and 20, 21 to 28
Please refer to the definitions listed below when reporting amounts for questions 19 and 20 and on the grid on pages 7 and 8 of the questionnaire for questions 21 to 28.
Please complete the questions 19 and 20 and questions 21 to 28 for books only, in all formats (not any other published material that your firm produces). For the description of books to report, please refer to page 5 of this reporting guide, at the beginning of Section F.
Number of copies sold by commercial category
Please report the number of books sold in Canada during the fiscal year. The publisher’s own titles are to be reported separately from exclusive agency books sold.
If precise numbers are not available, please provide your best estimate and indicate, in the margin, that estimates have been provided.
Own titles
Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.
Exclusive agency
Titles that are published or reprinted outside of Canada, but sold in Canada. Publishers who also act as exclusive agents should report their agency sales in the Exclusive agency rows.
Commercial category
There are five commercial categories used to designate the target market of a title:
Textbooks
Titles published mainly to be used as educational material for students and teachers.
Include:
- elementary-secondary level (ELHI);
- post-secondary level (college, university);
- workbooks, readers and teacher’s manuals as well as reference books done specifically for the educational system.
Children’s books
Titles published for children and young adult markets.
Include:
- picture books;
- board books;
- texts which are not primarily intended as textbooks;
- children’s reference books.
Exclude:
- colouring books.
Tradebooks (other trade, all formats)
Titles published for consumption by the adult public at large.
Include:
- mass market paperbacks;
- trade paperbacks;
- trade hardcovers;
- literary fiction and non-fiction;
- poetry and drama;
- non-fiction such as history, political, biographies;
- bibles and hymnals.
Reference
Titles designed primarily for general reference purposes aimed at a diversified public.
Include, for example:
- dictionaries;
- encyclopedias;
- thesauruses;
- atlases.
Scholarly, professional and technical
Titles aimed at the academic community, usually published by university presses, research institutes and learned societies or publications containing reference material aimed at a specific group of individuals such as accountants, lawyers or electricians.
Include:
- specialized reference books.
Sales Information - questions 21 to 28
In Canada
Sales of merchandise where the delivery address is in Canada.
Exclude:
- sales of rights in Canada.
Exports
Sales of products having physically crossed the Canadian border going to a foreign address.
Exclude:
- sales of rights abroad.
Other foreign sales
Sales of books printed outside Canada and sold outside Canada from a foreign base (i.e., never crossed the Canadian border).
Exclude:
- sales of rights abroad.
Authorship
Canadian authors
A Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.
Foreign authors
A person who is not a Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.
Adapted and/or translated titles
The citizenship of the title’s original author should be given, and not the citizenship of the adaptor or translator.
A title written by more than one author
The citizenship should be given as Canadian if at least one of the authors (or editors) is a Canadian citizen or landed immigrant, and they have made a substantial contribution to the book (one half or more of the content).
G - Personnel
To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.
1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)
For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.
2. Paid employees
a) Average number of paid employees during the reporting period
To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).
Exclude:
- partners and proprietors, non-salaried reported at question 1 above.
b) Percentage of paid employees (from question 2a) who worked full time
Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.
3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)
Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.5-3600-31.3 Page 9 Reporting guide: Book Publishers
H - Sales by type of client
This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.
1. Clients in Canada
a) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
- sales to Crown corporations.
b) Individuals and households
Please report the percentage of sales to individuals and households who do not represent the business or government sector.
c) Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
- sales to hospitals, schools, universities and public utilities.
2. Clients outside Canada
Please report the share of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.
Include:
- sales to foreign subsidiaries and affiliates.
I - Sales by client location
Please provide a percentage breakdown of your total sales by client location (first point of sale).
Please ensure that the sum of percentages reported in this section equals 100%.
The percentage in question 14 must equal question 2 in section H.
J - International transactions
This section is intended to measure the value of international transactions on goods, services, and royalties and licences fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.
K - Provincial/territorial distribution
This section is intended to collect information on the locations operated by your business during the reporting period.
Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.
Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.
General information
Survey purpose
Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.
The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.
Data-sharing agreements
To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.
For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.
The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning.
For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.
For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Record linkages
To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.
Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.
Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htmor call us at 1-800-972-9692 for more information about these data-sharing agreements.
Thank you!