2017 Survey of Service Industries: Periodical Publishers - Reporting guide

Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the 2017 Survey of Service Industries: Periodical Publishers. If you need more information, please call the Statistics Canada Help Line at the number below.

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.

Help Line: 1-800-972-9692

Table of contents

Definitions

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.

Current main activity of the business or organization

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, 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.

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 or organization, even if it is not exactly how you would describe this business or organization'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 or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization's main activity, and select an appropriate classification.

By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization's main activity, and provide an appropriate classification.

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, 2016 to April 30, 2017
  • June 1, 2016 to May 31, 2017
  • July 1, 2016 to June 30, 2017
  • August 1, 2016 to July 31, 2017
  • September 1, 2016 to August 31, 2017
  • October 1, 2016 to September 30, 2017
  • November 1, 2016 to October 31, 2017
  • December 1, 2016 to November 30, 2017
  • January 1, 2016 to December 31, 2017
  • February 1, 2017 to January 31, 2018
  • March 1, 2017 to February 28, 2018
  • April 1, 2017 to March 31, 2018

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

  • September 18, 2016 to September 15, 2017 (e.g., floating year-end)
  • June 1, 2017 to December 31, 2017 (e.g., a newly opened business)

Reporting instructions

  • Report dollar amounts in Canadian dollars.
  • Exclude sales tax.
  • When precise figures are not available, please provide your best estimates.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)

Report net of returns and allowances.

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 your 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.

b. 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.

c. 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)

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

  • non-repayable grants, contributions and subsidies from all levels of government
  • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

e. 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.

f. Dividends

Include:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. 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.

h. Other revenue – please specify

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Expenses

a. 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.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

b1. 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 at Subcontracts).

b2. 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.

c. 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.

d. 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.

e. 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 All other costs and expenses).

f. 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 All other costs and expenses).

g. 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 at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. 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.

j. 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

k. 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.

l. 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.

m. 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.

n. 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).

o. 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.

p. 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.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation (e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. 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 Interest expense).

s. 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.

t. 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.

u. 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 cost 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 a. to t. above.

Total expenses

The sum of sub-questions a. to u.

Industry Characteristics

1.

Consumer periodicals: Periodicals covering topics of general or special interest aimed at a consumer audience. Examples include arts, culture, leisure and entertainment, home and lifestyles, women's general interest, general business and news.

Business-to-business, trade, and professional periodicals: Periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in a profession or a trade. Include business, farming, and professional.

Custom publishing revenue: Periodicals created by publishers, media companies or agencies exclusively for third parties that are not primarily in the periodical publishing industry. Examples may include in-flight or other periodicals designed to foster a direct relationship between a company or brand, and its customers.

11. Circulation

a. Subscription: Copies of a periodical sold to a customer for a fixed period of time, generally one year or more.

If you sell subscriptions to 10 different publications that include both a print version and a digital version, and both versions are part of a package deal, then you should not classify the digital version as free. Therefore, please enter 20 as the answer to question 11a. Paid subscription , for an overall total of 20.

b. Newsstand or single copy: Copies of a periodical sold at newsstands or other retail outlets.

c. Other copies sold: Copies sold, other than through subscription or newsstand, e.g., back issues or one-off special interest publications.

d. Controlled or request circulation:

Controlled circulation: Free copies that are individually addressed to recipients who have directly requested the periodical from a publishing firm.

Requested circulation: Copies distributed free of charge on a regular basis to consumers selected by the publisher.

e. Free, complimentary or promotional copies: Copies distributed free of charge, e.g., to advertisers or agencies who have purchased advertising in the periodical or for promotional or marketing purposes.

12. and 13. Digital

a. Editorial periodical content: Content that is not advertisement based, examples may include text, photographs, graphics and illustrations. Content-based advertisements, e.g., advertorials or sponsored content, are not considered editorial content.

b. Website: A web page that has been developed to share editorial content with consumers. Please only include access to web pages that have been specifically created for your own periodicals.

c. Periodical content sent by email: Editorial periodical content sent to a consumer via e-mail address. The content should be included or embedded in the email itself. Please exclude newsletters and advertisements for periodical subscriptions.

d. Mobile applications (own or third-party): Refers to content accessed through a mobile application via phone or a tablet. This includes content accessed though both proprietary applications and third-party applications used to deliver editorial periodical content.

e. Social media: Websites and applications that deliver periodical content. Examples include websites and applications such as video-sharing platforms, online news and social networking services, media sharing platforms, and messaging apps. Please note that a link on a social media platform does not count as delivering content. A link posted on social media for example, would represent content that is ultimately delivered by the respondent's website. They would therefore select website. Periodicals that post some editorial content that continues onto a website, e.g., a partial article, can select both.

Thank you for your participation.

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