Supplementary Content – 2017 Annual Survey of Manufacturing and Logging Industries – Reporting Guide

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Survey content

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Figure of Survey Content

Description of figure

Section 1 applies to products covered under the Softwood Lumber Agreement including log purchases, sales of covered products and sales of related co-products.

Section 2 applies to products not covered under the Softwood Lumber Agreement including log purchases, sales of not covered products and sales of related co-products.

Section 3 applies to the purchase and resale of sawlogs as pulp logs or saw logs without processing.

Section 4 applies to products manufactured from lumber covered under the Softwood Lumber Agreement, including lumber purchases, sales of covered products and sales of related co-products.

Introduction

Please answer questions from steps 1 to 5 to help determine which sections of the survey apply to your business and to which you should respond.

Reporting Instructions for All Sections

  • Report all dollar amounts in thousands of Canadian dollars ('000). (e.g., $55,417.40 should be reported as 55).
  • Report quantities in the unit of measure indicated. For some common conversion factors please see table in Appendix A of this guide.  If the desired conversion factor is not shown please use the factor that is most suitable or common within your industry.
  • When precise figures are not available please provide your best estimates.

Reporting Instructions for Purchase and Harvest Values

Applicable Tables: 1A, 2A, 3, 4A

Report the laid-down cost (FOB plant gate, but excluding GST) for all raw materials and components purchased and harvested for your manufacturing process. In sections 1, 2, and 4 do not include goods purchased for resale, such as logs and bolts purchased and resold in the same condition (i.e. without any further processing or alteration). This information should be reported in section 3.

Reporting Instructions for Sales Values

Applicable Tables: 1B, 1C, 2B, 2C, 3, 4B, 4C

In sections 1, 2, and 4 do not include goods purchased for resale such as logs and bolts purchased and resold in the same condition (i.e. without any further processing or alteration). This information should be reported in section 3.

Sales should be reported FOB factory/mill gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory/mill gate means truck gate if using own truck and driver). Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

  • If you are a single business unit firm, sales must be reported at your final selling price.
  • If you are part of a multi-business unit firm:
    1. Sales to your firm's non-manufacturing business units must be reported at your final selling price.
    2. Sales to your firm's manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e. book transfer value)

Appendix A: Conversion Factors:

Multiply the values in the "Convert From" unit of measure by the "Conversion Factor" to obtain values in the "Convert To" unit of measure.

Conversion Table
Convert from Convert to Conversion factor
Cubic Metres  (Lumber)Footnote 1 Thousand Board Feet M.ft.b.m (Lumber)Footnote 1 0.4238
Oven Dry Ton Oven Dry Metric Tonne 0.9072
Bone Dry Units Oven Dry Metric Tonne 1.0886
Square Feet Square Metres 0.0929
Square Metres Square Feet 10.7639
Million British Thermal Units Gigajoules 1.0551

Links:

Link for the 2006 Canada–United States Softwood Lumber Agreement, specifying annex 1A

The products that were covered under the scope of the 2006 Canada- United States Softwood Lumber Agreement were listed in Annex 1A of the agreement.

http://www.treaty-accord.gc.ca/text-texte.aspx?id=105072

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