Integrated Business Statistics Program (IBSP)
Reporting Guide
This guide is designed to provide additional information as you complete the 2014 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-800-972-9692
Table of contents
General information
Data-sharing agreements
Additional information
Guidelines
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
General information
Why we conduct this survey?
This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.
The statistical information from the IBSP serves many purposes, including:
- Calculating the contribution of the aquaculture industry to the Canadian economy;
- Calculating each province and territory’s fair share of federal-provincial transfer payments for health, education and social programs;
- Establishing government programs to assist businesses;
- Assisting the business community in negotiating contracts and collective agreements;
- Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies;
- Indexing social benefit programs and determining tax brackets;
- Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.
Your information may also be used by Statistics Canada for other statistical and research purposes.
You are legally required to complete this questionnaire according to the Statistics Act.
Why were you chosen to receive the Annual Survey of Aquaculture Industry?
For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of the industry.
Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory.
Your assistance in completing the enclosed survey is vital to the production of timely and accurate aquaculture statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-972-9692.
How are we authorized to collect this information?
The Annual Survey of Aquaculture Industry is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. Please visit our website at www.statcan.gc.ca to consult a copy of the Statistics Act.
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.
To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.
Statistics Canada will use information from this survey for statistical purposes.
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 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, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:
Chief Statistician of Canada
Statistics Canada
Care of Roland Boudreau
Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, On
K1A 0T6
For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut and Fisheries and Oceans Canada.
For agreements with provincial and territorial government organizations, the shared data will be limited to business establishments located within the jurisdiction of the respective province or territory.
Record linkages
To enhance the data from this survey and to minimize the reporting burden, Statistics Canada may combine it with information from other surveys or from administrative sources.
In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.
In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.
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 or contact Statistics Canada at 1-800-972-9692 for more information about these data-sharing agreements.
Guidelines
The data requested can generally be obtained from:
- the accounting records and financial statements for your business unit;
- your employment and payroll records;
- other sources (e.g., production manager).
Please report the data for the business unit identified on the questionnaire. Include only those operations located in Canada.
While completing the questionnaire:
- Please report all dollar amounts in thousands of Canadian dollars (CAN$ ‘000).
- Do not include sales tax.
- Percentages should be rounded to whole numbers.
- When precise figures are not available, please provide your best estimate.
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. This activity should generate the largest portion of value of your sales during the reporting period.
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.
If you have selected “No”, please provide a brief but precise description of this business’s main activity and call us at 1-800-972-9692 to obtain further instructions.
The reporting period for the Annual Survey of the Aquaculture Industry is your business unit’s 12-month fiscal period ending between April 1, 2014 and March 31, 2015. Please check the appropriate boxes to indicate any fiscal year or operational changes in the subsequent questions.
Revenue
- 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 of finfish, molluscs, aquaculture services, aquaculture by products, seed, sales of goods purchased for resale and consulting revenue.
Exclude: Transfers into inventory and consignment sales; federal, provincial and territorial sales taxes and excise duties and taxes; intercompany 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 above.
- Total revenue
The sum of sub-questions 1 to 8.
Expenses
- Purchases
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: Feed, therapeutants, purchases of fish eggs, live fish, mollusc seed, spat and live larvae for grow-out or processing and purchases of goods for resale.
- Employment costs and expenses (for all employees who were issued a T4)
- 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).
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- 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; subcontract 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 costs and 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); diskettes and computer upgrade expenses; data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report at sub-question 8 - Telephone, Internet and other telecommunication).
- Telephone, Internet and other telecommunication
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 must 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 – please specify:
Include: Intracompany expenses; management fees, transportation, shipping, warehousing/storage, postage and courier, processing services and veterinary fees; production costs; pipeline operations, drilling, site restoration; gross overriding royalties; other producing property rentals; well operating, fuel and equipment; other lease rentals; other direct costs; equipment hire and operation; log yard expenses, forestry costs, logging road costs; freight-in and duty; overhead expenses allocated to costs of sales; other expenses; cash over/short (negative expenses); reimbursement of parent company expenses; warranty expenses; recruiting expenses; general and administrative expenses; interdivisional expenses; interfund transfers (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
The sum of sub-questions 1 to 21.
Industry characteristics
This section is designed to collect detailed revenue and expenses for the aquaculture industry.
Sales
Sales must include all revenue within or outside Canada recorded in your accounts for sales to other businesses and for transfers to other units of your business. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.
Exclude: GST/HST, PST and QST.
1. to 6. Sales of finfish (hatchery or grow-out)
This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators. Sales reported on these lines relate to the sale of finfish and fish eggs for grow-out.
Finfish production is reported as gutted head-on and the value is based on a farm-gate value.
Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.
7. to 10. Sales of shellfish (seed or grow-out)
This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators. Sales reported on these lines relate to the sale of shellfish. Any shellfish not specified on these lines should be reported at question 14 - Sales of all other goods and services produced.
Shellfish is reported as whole and the value is based on a farm-gate value.
Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.
- Sales of goods purchased for resale
Report sales of goods that have not been processed or altered in your business unit and that have beenpurchased and resold in the same condition.
- Sales of all other goods and services produced – please specify:
Include: roe, crustaceans, seed or larvae for grow-out, other shellfish not specified and aquaculture by-products.
Expenses
- Management fees or any other service fees paid to head office and other business support units
Management fees or any other service fees paid to head office (e.g., legal fees, advertising fees, insurance) and other business support units (e.g., warehouses, sales centres, trucking facilities).
23. to 25. Purchased service expenses
Purchased service expenses are services purchased from external businesses (e.g., third parties).
Exclude : purchased services that have been reported at question 22- Management fees or any other service fees paid to head office and other business support units.
- Transportation, shipping (contracted out), warehousing, storage, postage and courier
Report transportation and storage costs/expenses if they can be reported separately from purchases.
Include: Freight transport services by air, sea, or land (including rental with operator); postage and courier expenses (including local messenger and delivery); storage or warehousing services; moving services.
Exclude: Shipping using own vehicles.
- Processing services
Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting, or shelling.