Integrated Business Statistics Program (IBSP)
Reporting Guide
This guide is designed to assist you as you complete the 2014 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
Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages
Business activity
The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.
By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business.
By selecting "No, this is not the main activity.", you indicate that this description is not applicable as a main or a secondary activity of this business. You will be given a chance to describe this business’s main activity.
If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.
Reporting period information
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2013 to April 30, 2014
- June 1, 2013 to May 31, 2014
- July 1, 2013 to June 30, 2014
- August 1, 2013 to July 31, 2014
- September 1, 2013 to August 31, 2014
- October 1, 2013 to September 30, 2014
- November 1, 2013 to October 31, 2014
- December 1, 2013 to November 30, 2014
- January 1, 2014 to December 31, 2014
- February 1, 2014 to January 31, 2015
- March 1, 2014 to February 28, 2015
- April 1, 2014 to March 31, 2015
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2013 to September 15, 2014 (e.g., floating year-end)
- June 1, 2014 to December 31, 2014 (e.g., a newly opened business)
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.
Revenue
- Sales of goods and services (e.g., fees, admissions, services revenue)
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; intracompany sales in consolidated financial statements.
- 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.
- 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).
- 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.
- 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.
- Dividends
Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.
- 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.
- Other revenue (please specify)
Include: Amounts not included in questions (1) to (7)
- Total revenue
The sum of questions (1) to (8).
Expenses
- 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 resale – net of discounts earned on purchases; Freight in and duty.
- opening inventories
- purchases
Include: raw materials, goods purchased for resale and non-returnable containers
Exclude: change in inventories
- closing inventories
- cost of goods sold
(opening inventories plus purchases minus closing inventories)
- Employment costs and expenses
- 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 sub-question (3) - Subcontracts).
- 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.
- 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; Sub-contract and outside labour; Hired labour.
- 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.
- 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 sub-question (21) - All other expenses).
- Utilities
Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications; Vehicle fuel (report at sub-question (21) - All other expenses).
- 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); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication expenses).
- Telephone, Internet and other telecommunications
Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.
- 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.
- 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
- 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.
- 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.
- 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.
- 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).
- 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.
- 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.
- 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.
- 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 sub-question (19) - Interest expense).
- 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.
- 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
- 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 sub-questions (1) to (20) above.
- Total expenses
sum of sub-questions 1 to 21
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.
Guidelines
Please complete the questions 1 to 12 for books only, in all formats (not any other published material that your firm produces).
Number of copies sold by commercial category, questions 11 and 12.
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.
Sources of revenue
1. Sales of own and agency titles (net of returns) (book sales only)
A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.
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.
Include: paper books and digital books.
2. Percentage breakdown of sales of own and agency titles
a. Of your total book sales, paper and digital books, please report the percentage that were print titles sold online.
b. E-books for any electronic device (e.g. computer, tablet, phone, e-reader)
Sum of percentages does not need to equal 100%.
4. Non-repayable financial aid that should be reported according to the source of the grant:
a. Federal grants
b. Provincial/Territorial grants
c. Other grants (e.g., municipal, corporate)
Please report the amount awarded in the fiscal year for which you are reporting..
e. 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.
6. Net sales value of titles sold in Canada by customer categories
a. Exclusive agents, distributors or wholesalers
Include: sales to firms who will further distribute and sell at wholesale prices (intermediaries).
b. Direct to retail - 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).
c. Direct to retail - Other trade sales
Include:
- warehouse clubs and discount stores which are primarily retail;
- department stores.
d. Library sales, direct and wholesale
Include :
- government libraries;
- special libraries;
- public libraries;
- educational libraries.
e. Educational institutions
Include :
- elementary-secondary level institutions (ELHI);
- postsecondary institutions (college, university).
Exclude: sales to educational libraries.
Include :
- elementary-secondary level institutions (ELHI);
- postsecondary institutions (college, university).
Exclude:
- sales to educational libraries.
f. 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.
g. Other
Include: Internet retailers from all websites.
Exclude: Sales from publisher’s own websites.
7. 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:
- designers;
- editors.
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.
8. Book Sales
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.
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.
9. 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 :
- 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.
10. 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).
11. 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:
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:
- 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.
12. Titles information
New Titles published refer to new titles (excluding new editions and reprints) which your business unit has published or co-published in Canada during the fiscal year being reported. Count a new title only once regardless of the number of print-runs during the reporting year. A title only counts as one title regardless of the number of formats it is published in.
Include: Digital-only titles.
Exclude: Titles published by other business units for which your firm acts as an agent.
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%.
- 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.
- Clients outside 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.
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.
General information
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.