Canadian Association of University Business Officers (CAUBO) – 2025/2026

Financial Information of Universities – 2025/2026

General information

  • Name of University (or College)
  • Address of preparer
    • Street
    • City
    • Province
    • Postal Code
  • Fiscal year ending: Day Month Year
  • Name and title of preparer
  • Telephone
    • Area code
    • Number
    • Local
  • Fax
    • Area code
    • Number
  • E-mail address
  • Name of Senior Administrative Officer (if different from above)

Instructions

  1. Please read carefully the accompanying Guidelines.
  2. All amounts should be expressed in thousands of dollars ($'000).
  3. In the "Observations and Comments" section, please explain financial data that may not be comparable with the prior year.
  4. Please do not fill in shaded areas. All non-shaded cells should be completed.
    A nil entry should be indicated with a zero.
  5. Please complete and return the Transmittal Letter.

Reserved for Statistics Canada

  • Full-time equivalent
  • Report Status
  • Institution Code: cbeYYIII
  • Comments
Table 1
Income by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of incomeFunds
General operatingSpecial purpose and trustSponsored researchAncillaryCapitalEndowmentTotal funds
Entities consolidatedEntities not consolidatedSub-total
(thousands of dollars)
Government departments and agencies - grants and contracts 
Federal 
1. Social Sciences and Humanities Research Council        
2. Health Canada        
3. Natural Sciences and Engineering Research Council        
4. Canadian Institutes of Health Research (CIHR)        
5. Canada Foundation for Innovation (CFI)        
6. Canada Research Chairs        
7. Other federal (see Table 6)        
Other 
8. Provincial (see Table 7)        
9. Municipal        
10. Other provinces        
11. Foreign        
Tuition and other fees 
12. Credit course tuition        
13. Non-credit tuition        
14. Other fees        
Donations, including bequests 
15. Individuals        
16. Business enterprises        
17. Not-for-profit organizations        
Non-government grants and contracts 
18. Individuals        
19. Business enterprises        
20. Not-for-profit organizations        
Investment 
21. Endowment        
22. Other investment        
Other 
23. Sale of services and products        
24. Miscellaneous        
25. TotalNote 1        

Note 1

The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 2.

Return to note 1 referrer

  Observations and comments

  • Description (Fund and type of income)
  • Comments
Table 2
Expenditures by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of expendituresFunds
General operatingSpecial purpose and trustSponsored researchAncillaryCapitalEndowmentTotal funds
Entities consolidatedEntities not consolidatedSub-total
(thousands of dollars)
Academic salaries 
1. Academic ranks        
2. Other instruction and research        
3. Other salaries and wages        
4. Benefits        
5. Travel        
6. Library acquisitions        
7. Printing and duplicating        
8. Materials and supplies        
9. Communications        
10. Other operational expenditures        
11. Utilities        
12. Renovations and alterations        
13. Scholarships, bursaries and prizes        
14. Externally contracted services        
15. Professional fees        
16. Cost of goods sold        
17. Interest        
18. Furniture and equipment purchase        
19. Equipment rental and maintenance        
20. Internal sales and cost recoveriesNote 1        
21. Sub-total        
22. Buildings, land and land improvements        
23. Lump sum payments        
24. TotalNote 2        

Note 1

The total internal sales and cost recoveries must net to zero.

Return to note 1 referrer

Note 2

The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 1.

Return to note 2 referrer

Observations and comments

  • Description (Fund and type of expenditure)
  • Comments
Table 3
Statement of changes in net assets by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
ObjectsFunds
General operatingSpecial purpose and trustSponsored researchAncillaryCapitalEndowmentTotal funds
Entities consolidatedEntities not consolidatedSub-total
(thousands of dollars)
1. Net asset balances, beginning of year        
2. Income (Table 1, line Total)        
3. Expenditures (Table 2, line Total)        
4. Prior year adjustments        
5. Interfund transfersNote 1        
6. Add: borrowings        
7. Deduct: principal portion of debt repayments        
8. Interfund reallocationsNote 1        
9. Add: capital expenditures        
10. Deduct: amortization        
11. Add or deduct: deferred income        
12. Add or deduct: pension costs and vacation pay accrual        
13. Add or deduct: future cost of employee benefits        
14. Add or deduct: related or affilitated entities        
15. Add or deduct: other (provide details in space below)        
16. Net asset balances, end of yearNote 2        
Net asset balances are comprised of:        
17. Unrestricted net assets        
18. Investment in capital assets        
19. Internally restricted net assets        
20. Externally restricted net assets        
21. Net asset balances, end of yearNote 2        

Note 1

Total interfund transfers and interfund reallocations in column Total funds must net to zero for lines Interfund transfers and Interfund reallocations.

Return to note 1 referrer

Note 2

The Total funds in Net asset balances, end of year (Net asset balances are comprised of:) must agree with the Total funds in Net asset balances, end of year (Objects).

Return to note 2 referrer

Observations and comments

  • Description (Fund and object)
  • Comments
Table 4
General operating expenditures by function
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of expendituresFunctions
Instruction and non-sponsored researchNon-credit instructionLibraryComputing and communicationsAdministration and academic supportStudent servicesPhysical plantExternal RelationsTotal functionsNote 1
(thousands of dollars)
Academic salaries 
1. Academic ranks        
2. Other instruction and research        
3. Other salaries and wages        
4. Benefits        
5. Travel        
6. Library acquisitions        
7. Printing and duplicating        
8. Materials and supplies        
9. Communications        
10. Other operational expenditures        
11. Utilities        
12. Renovations and alterations        
13. Scholarships, bursaries and prizes        
14. Externally contracted services        
15. Professional fees        
16. Cost of goods sold        
17. Interest        
18. Furniture and equipment purchase        
19. Equipment rental and maintenance        
20. Internal sales and cost recoveries        
21. Sub-total        
22. Buildings, land and land improvements        
23. Lump sum payments        
24. Total        

Note 1

The amounts in column Total functions should agree with the amounts in column General operating in Table 2.

Return to note 1 referrer

Observations and comments

  • Description (Function and type of expenditure)
  • Comments
Table 5
Affiliation report
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Code Legal Name of Affiliated InstitutionCategory of Affiliation
Health Research InstituteOther Research InstituteAffiliated HospitalOther Affiliated InstitutionAssociated HospitalOther Associated InstitutionFederated InstitutionBasis of ReportingAmount Included in Annual Return ($'000)
IncludedExcluded
For columns 1 to 9, indicate with an "x" in the appropriate column. 
Part I: Separate legal entities consolidated 
1         
2         
3         
4         
5         
6         
7         
8         
9         
10         
For columns 1 to 7, indicate with an "x" in the appropriate column. 
Part II: Separate legal entities not consolidated 
List each separate legal entity over $100,000 
11         
12         
13         
14         
15         
16         
17         
18         
19. Total of all other legal entities under $100,000         
20. TotalNote 1         

Note 1

The total for Amount Included in Annual Return must agree with the total amount reported for Sponsored research – Entities not consolidated in Table 1, as well as the total amount reported for Sponsored research – Entities not consolidated in Table 2.

Return to note 1 referrer

Observations and comments

  • Description (Function and type of expenditure)
  • Comments
Table 6
Other federal government departments and agencies – Grants and contracts
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Source of grant/contractFunds
General operatingSpecial purpose and trustSponsored researchAncillaryCapitalEndowmentTotal funds
Entities consolidatedEntities not consolidatedSub-total
(thousands of dollars)
1. A. Indirect costs of research        
B. Separately list each department and agency over $100,000: 
2        
3        
4        
5        
6        
7        
8        
9        
10        
11        
12        
13        
14        
15        
16        
17        
18        
19        
20        
21        
22        
23        
24        
25. C. Total of all departments and agencies under $100,000        
26. TotalNote 1        

Note 1

The total of each column must agree with the appropriate column for Government departments and agencies - grants and contracts, Other federal in Table 1.

Return to note 1 referrer

Observations and comments

  • Description
  • Comments
Table 7
Provincial government departments and agencies – Grants and contracts
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Source of grant/contractFunds
General operatingSpecial purpose and trustSponsored researchAncillaryCapitalEndowmentTotal funds
Entities consolidatedEntities not consolidatedSub-total
(thousands of dollars)
A. Ministry responsible (total grants and contracts): 
1        
2. CFI matching funds        
B. Other (list each department and agency over $100,000): 
3        
4        
5        
6        
7        
8        
9        
10        
11        
12        
13        
14        
15        
16        
17        
18        
19        
20        
21        
22        
23        
24. C. Total of all departments and agencies under $100,000        
25. TotalNote 1        

Note 1

The total of each column must agree with the appropriate column for Government departments and agencies - grants and contracts, Provincial in Table 1.

Return to note 1 referrer

Observations and comments

  • Description
  • Comments
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