2018 Annual Non-Store Retail Survey - Reporting Guide

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2018 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 or TTY 1-800-363-7629

Table of contents

Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
E-commerce
Sales of Commodities

Reporting instructions

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

2. Do not include sales tax.

3. Percentages should be rounded to whole numbers

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

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

  1. Legal name and Operating name

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  1. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

  1. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

  1. Main activity

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational unit(s) targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification 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.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

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

  • May 1, 2017 to April 30, 2018
  • June 1, 2017 to May 31, 2018
  • July 1, 2017 to June 30, 2018
  • August 1, 2017 to July 31, 2018
  • September 1, 2017 to August 31, 2018
  • October 1, 2017 to September 30, 2018
  • November 1, 2017 to October 31, 2018
  • December 1, 2017 to November 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • March 1, 2018 to February 28, 2019
  • April 1, 2018 to March 31, 2019

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

  • September 18, 2017 to September 15, 2018 (e.g., floating year-end)
  • June 1, 2018 to December 31, 2018 (e.g., a newly opened business)

Revenue

  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).

Expenses

  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 costs and 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 costs and 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)

Include:
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 QST) 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.

Include:

  • 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.

Exclude:

  • 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.
Include: 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.
Include: Sales to hospitals, schools, universities and public utilities.

  1. Clients outside of 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.

Include: 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.

E-commerce

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 fresh 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 (exclude 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 (exclude 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 (include 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 specialties, 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 (exclude bottled water)

Include canned soft drinks and bottled soft drinks (except bottled water)

Non-alcoholic beverages (exclude 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 (include coffee)

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

Alcoholic beverages (exclude served on premises)

Include beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers.
Exclude alcoholic beverages served on premises.

Alcoholic beverages for immediate consumption

Include sales of alcoholic beverages served on premises.

Ice

Include ice cubes and ice blocks.

Prepared meals

Include lunches and meal services, sales of pizza served on premises, sales in restaurant, sales in sandwich bars, sales in diners, sales in delicatessens and sales of ice cream 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 2 to 20) and accessories.
Exclude very specialized sports clothing, used clothing.

Girls' clothing and accessories

Include girls' clothing (sizes 2 to 16) and accessories.
Exclude very specialized sports clothing, used clothing.

Infant clothing fabric and accessories

Include baby clothing and accessories (infant sizes 0 to 24 months), 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 (exclude 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.

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 (exclude 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.

Infant footwear

Include infant or babies' (except children) footwear, all types of infant non-athletic footwear or shoes and infant 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)

Children's footwear, not elsewhere classified

Include non-athletic footwear or shoes, winter boots, rain boots, fashion footwear or shoes, orthopedic, safety footwear, sandals, shoe accessories or clip-on and slippers.

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

Include fine jewellery.
Exclude watches.

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

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

Watches

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.

Infant furniture

Include new infant furniture, junior or toddler beds, infant 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 (exclude 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, specialty bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, specialty kitchenware, tableware, cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories.
Exclude household barbecue starter fuel (See Miscellaneous household supplies, not elsewhere classified), household disposable plastic tableware (See Miscellaneous household supplies, not elsewhere classified).

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.

Miscellaneous household supplies, not elsewhere classified

Include 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, multiplatform use non-rechargeable batteries, multiplatform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors, toilet paper, household paper bags, household paper napkins, household paper towels, wax paper, foil food wraps, giftwrap paper.
Exclude automotive batteries (see Section 5 Motor vehicle parts and accessories (except tires), new and used), computer batteries (see Section 3 Computers, peripherals, and networking equipment), household disposable paper or plastic tableware (utensils) (see Section 3 Tableware, kitchenware, cookware and bakeware), personal care supplies (see Section 7 Personal care supplies and equipment, not elsewhere classified), phone batteries (see Section 3 Telephones and related products), power tool batteries (see Section 8 Power tools), specialized batteries for cameras (see Section 3 Still cameras and other photographic equipment and supplies).

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 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 (exclude 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.

Still cameras and other photographic equipment and supplies (exclude video cameras)

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 DVDs, tapes and cassettes

Include rental services of movies and games on DVDs, tapes and cassettes, subscription rental of movies and games.

Rental and operating leasing services of computer equipment

Include rental and operating leases of desktop computers, rental and operating leases of laptop computers, rental and operating leases of office plasma (liquid crystal display (LCD) or light emitting diode (LED)) walls and screens, rental and operating leases of office wall projectors, rental and operating leases of printers, rental and operating leases of scanners, licensing of software as part of computer equipment rental agreements, rental and operating leases of computers and related peripheral equipment, rental and operating leases of related peripheral equipment, rental of office wall projectors, licensing of software as part of computer equipment rental agreements.
Exclude financial leases for computers and related peripheral equipment.

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 (except game software)

Include video game consoles, electronic game consoles.
Exclude downloadable game software (see Game software), game software on physical media (see Game software on physical media).

Game software on physical media

Include 3D game software, on physical media, action game software, on physical media, electronic games for game consoles, on physical media, electronic tablet games, on physical media, game applications for tablets, on physical media, game software for computer, on physical media, game software, on physical media, ordered online and delivered to the client, role-playing game software, on physical media, simulation game software, on physical media, sports video game, on physical media, strategy and tactics game software, on physical media, trivia quiz game software, on physical media, video game software, on physical media, printed books, packaged and sold together with game software on physical media.
Exclude game consoles (see Section 4, Electronic game consoles), used or second-hand sales of physical media containing video games or game software (see Section 9 Antiques, and used or second-hand merchandise).

Game software, downloadable

Include downloadable 3D game software, downloadable action game software, downloadable role-playing game software, downloadable simulation game software, downloadable sport video game, downloadable strategy and tactics game software, downloadable trivia quiz game software, electronic games for game consoles, downloadable electronic tablet games, downloadable game applications for smart phones, downloadable game applications for tablets, downloadable game software for computers.
Exclude game consoles (see Electronic game consoles), game software on physical media, bought online (see Game software on physical media), games on demand streamed over the Internet to fix and mobile devices.

Toys and games (exclude game consoles and game 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.

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.

Printed books

Include printed atlases, printed bibles, printed books ordered online and delivered to the client, printed hardcover children's books, printed hardcover non-fiction books, printed new soft cover books, printed paperback literary fiction books, printed reference books, printed talking books, printed technical books, printed textbooks, printed trade hardcover books, electronic books stored on a physical media.
Exclude coloring books (see Craft and hobby kits, and leisure supplies), printed books packaged and sold together with game software on physical media (see Game software on physical media), printed books packaged and sold together with software (except game software) (see Computer software (except game)), printed comic books (see Newspapers, magazines and other periodicals, printed).

E-books

Include children's e-books, e-Atlases, e-Bibles, e-Textbooks, literary fiction e-books, professional e-books, scholarly e-books, technical e-books, trade e-books, comic e-books.
Exclude books stored and sold in CDs and DVDs, but not sold as downloads (see Printed books)

Newspapers, magazines and other periodicals, printed

Include printed community newspapers, printed daily newspapers, printed ethnic newspaper, printed magazines, printed newspapers ordered online and delivered to the client, printed periodicals, printed comic books.

Newspapers, magazines and other periodical, online

Include online community newspapers, online daily newspapers, online ethnic newspapers, online magazines, online periodicals.
Exclude newspapers, magazines and other printed periodicals bought online (see Newspapers, magazines and other periodicals, printed).

Other publications not elsewhere classified, printed

Include anniversary cards, printed, art prints, greeting cards, printed, love cards, printed, posters, printed maps, wedding cards, printed.
Exclude printed postcards, invitations, calendars, diaries and planners (see Home office supplies not elsewhere classified).

Other publications not elsewhere classified, online

Include digital maps, online anniversary cards, online birthday cards, online Christmas cards, online greeting cards, online love cards, online wedding cards.

Audio recordings, on physical media

Include audio recordings on physical media ordered online and delivered to the client, digital recorded natural sounds, on physical media, digital recordings on physical media, musical songs on physical media, new pre-recorded audio CDs, new pre-recorded audio discs, new vinyl records, ocean or sea sound recordings, on physical media, spoken voices or word recordings on physical media, wildlife sound recordings, on physical media.
Exclude used or second-hand sales of physical media containing audio recordings (see Section 9 Antiques, and used or second hand merchandise).

Audio recordings, downloadable

Include digital recorded natural sound downloads, downloadable music albums, downloadable musical songs, downloadable ocean or sea sound recordings, downloadable spoken voices or words recordings, downloadable wildlife sound recordings, MP3 music downloads.
Exclude audio on demand streamed over the Internet on fixed and mobile devices, audio recordings on physical media bought online (see Audio recordings, on physical media).

Movies, on physical media

Include action or adventure movies, on physical media, documentary movies on physical media, drama movies on physical media, movies on physical media ordered online and delivered to the client, new pre-recorded movie DVDs, new pre-recorded movie laser discs, romance movies on physical media, science fiction movies on physical media.
Exclude used or second-hand sales of physical media containing movie recordings (see Section 9, Antiques and used second-hand merchandise).

Movies, downloadable

Include action or adventure movies downloads, documentary movies downloads, drama movies downloads, romance movies downloads, science fiction movies downloads.
Exclude movies on demand streamed over the Internet to fixed and mobile devices, movies on physical media bought online (see Movies, on physical media).

Television programs and other video recordings, on physical media

Include reality television program recordings, on physical media, television drama and comedy program recordings, on physical media, television formal education and pre-school program recordings, on physical media, television long-form documentary program recordings, on physical media, television music and dance program recordings, on physical media, television music video clips program recordings, on physical media, television programs and other video recordings, on physical media, ordered online and delivered to the client, television sports program recordings, on physical media, television talk or panel show program recordings, on physical media.
Exclude used or second-hand sales of physical media containing television programs and other video recordings (see Section 9 Antiques, and used or second-hand merchandise).

Television programs and other video recordings, downloadable

Include reality television program recordings downloads, television drama and comedy program recordings downloads, television formal education and pre-school program recordings downloads, television long-form documentary program recordings downloads, television music and dance program recordings downloads, television music video clips program recordings downloads, television talk or panel show program recordings downloads.
Exclude television programs and other video recordings, on physical media, bought online (see Television programs and other video recordings, on physical media), television programs and other videos on demand streamed over the Internet to fixed and mobile devices.

Motor vehicles, recreational vehicles, motor vehicle 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).
Exclude parts and accessories.

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 used 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 (exclude 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.

Automotive chemicals

Include antifreeze, automotive oils, carburetor cleaners, fuel injector cleaners, automotive engine oils, gas line cleaners, automotive lubricating greases, windshield washer fluids.
Exclude automotive fuels.

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 operating leasing services of motor homes, travel trailers and campers

Include rental and operating leasing services without operator of motor homes, campers, tent trailers and road recreational vehicles containing sleeping space.
Exclude financial leases for campers, motor homes, travel trailers.

Rental and operating leasing services of automobiles and light trucks, without operator

Include rental and non-financial leasing of automobiles and light trucks and vans, without operator.
Exclude rental of passenger automobiles and light trucks or vans with operator or driver.

Rental and operating leasing services of heavy trucks, truck trailers and buses, without operator

Include rental and operating leasing services of heavy trucks, truck trailers and buses, without operator.
Exclude rental of heavy trucks, truck trailers and buses with operator or driver.

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.

Vitamins, minerals 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.

Infant and children's car seats

Include infant 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.

Toiletries

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 antiperspirants, 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

Hardware

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.

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 (include 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 tile 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), fiberglass 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 fiberboard sheets, molding, 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 shopvacs, 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 (exclude 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.

Rental and operating leasing services of commercial and industrial machinery and equipment (exclude office equipment)

Include rental and operating 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

Pets

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 (exclude e-cigarettes)

Include tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, tobacco papers, cigarette lighters, cigarette holders, cigarette filters.
Exclude household matches (see Section 3 Miscellaneous household supplies not elsewhere classified) e-cigarettes (see Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems.

Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems

Include atomizers for e-cigarettes, cartomizers for e-cigarettes, cartridges for e-liquids, clearomizers for e-cigarettes, disposable e-cigarettes, e-cigarettes drip tips, e-cigarette kits, e-liquids with or without nicotine (refills), e-pipes, rechargeable e-cigarette kits, vape pens, vaporizers for e-cigarettes.
Exclude battery chargers, sold separately (see Miscellaneous household supplies, not elsewhere classified), digital display incorporating light emitting diodes (LED), not assembled or mounted, for small electronic devices, sold separately (see Other miscellaneous equipment and supplies, not elsewhere classified), household batteries, sold separately (see Miscellaneous household supplies, not elsewhere classified), microchips and other printed and integrated circuits, not assembled or mounted, for electronic devices (see Other miscellaneous equipment and supplies, not elsewhere classified), plastic and glass vial containers, not assembled or mounted in e-cigarettes (see Other miscellaneous equipment and supplies, not elsewhere classified), universal serial bus (USB) connectors, adapters, or cables, sold separately (Miscellaneous household supplies, not elsewhere classified).

Home office equipment, not elsewhere classified

Include adding machines, photocopiers, typewriters.

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.
Exclude gift wrap paper (see Miscellaneous household supplies, not elsewhere classified).

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 non-farm activities, not elsewhere classified

Include audio and video mixers, new personal aircraft and new aircraft parts and accessories.

Artwork

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 (exclude 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 miscellaneous equipment and supplies not elsewhere classified

Include crests, digital display incorporating light emitting diodes (LED), for small electronic devices, gift cards, gift certificates, glass vial containers, not assembled or mounted in e-cigarettes, key chains, key rings, key tags, marital aids, microchips and other printed and integrated circuits, for electronic devices, novelties, phone cards, pins, plastic vial containers, not assembled or mounted in e-cigarettes, souvenirs.

Other retail

Retail trade commissions

Include commissions from catalogue sales, commission from gift card sales, commission from gift certificates sales, commissions from leasing of home audiovisual equipment, commissions from leasing of motor homes (except with operator), commissions from rental of computer equipment, commissions from rental of household appliances, commissions from the sales of lottery tickets and other games of chance to gamblers, sale of instant tickets for sports pool games to gamblers, for a fee or commission, sale of instant-win lottery tickets to gamblers for a fee or commission, charity commissions, commissions from repairs and maintenance.
Exclude lottery tickets issued by the lottery operator, the service of buying and selling merchandise on own account at the final step in the distribution chain.

Miscellaneous services

Rental and operating leasing services of office furniture and equipment (exclude computer equipment)

Include rental and operating leasing of cubicle partitions, office chairs, desks, filing cabinets, office safes, cash registers, fax machines, photocopiers, word processors.  
Exclude rental and leasing services of computer and peripheral equipment (see Section 3, Rental and operating leasing services of computer equipment), financial leases for office furniture and equipment.

Rental and operating leasing services of other goods (exclude movies and games on DVDs, tapes and cassettes)

Include rental and operating 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 DVDs, tapes and cassettes (see Section 3, Rental services of movies and games on DVDs, tapes and cassettes).

Repair and maintenance services (exclude for buildings and transportation equipment)

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

Date modified: