Unified Enterprise Survey - Annual
Reporting Guide
This guide is designed to assist you as you complete the 2012 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
B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages
B - Main business activity
1. Please describe the nature of your business.
To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.
2. Please check the one main activity which most accurately represents your main source of revenue.
Below is a description of each main activity.
Spectator sports
Sports teams and clubs (professional, semi-professional and amateur teams and clubs presenting events before an audience)
This industry comprises professional, semi-professional, or amateur sports clubs primarily engaged in presenting sporting events before an audience. These establishments may or may not operate the facility for presenting these events.
Exclude establishments primarily engaged in:
- promoting sports events and operating sports facilities, but not operating a sports club;
- promoting sports events but not operating a sports facility or sports club;
- operating recreational sports and athletic clubs and leagues;
- operating amateur or professional sports associations and leagues.
Horse race tracks
This industry comprises establishments primarily engaged in operating horse race tracks or stables, presenting horse racing events, or training race horses. Also includes harness drivers and jockeys.
Exclude:
- operators of auto, dog or other race tracks.
Other spectator sports and independent sports professionals (e.g., independent athletes, sports trainers, scouts and other race tracks; include teams, owners and drivers) (please specify)
This industry comprises establishments primarily engaged in operating race tracks and presenting racing events, other than those related to horses. Independent athletes, such as golf professionals, professional boxers, tennis players, race car drivers, figure skaters, Olympic athletes and sports trainers.
Exclude establishments primarily engaged in:
- presenting racing events, but not operating a race track;
- representing or managing the careers of sports figures.
Promoters (presenters) of performing arts, sports and similar events
With facilities
This industry group comprises establishments primarily engaged in organizing and promoting performing arts productions, sports events and similar events, such as festivals. Establishments in this industry group may operate arenas, stadiums, theatres or other related facilities.
Exclude establishments primarily engaged in:
- producing live presentations that involve the performances of actors and actresses, singers, dancers, musical groups and artists, whether or not they operate their own facilities;
- operating professional, semi-professional or amateur sports teams that present sporting events to the public, whether or not they operate their own facilities;
- owning and leasing facilities, but not producing or promoting live events held in them;
- organizing convention and trade shows.
Without facilities
This industry comprises establishments primarily engaged in organizing and promoting live performing arts productions, sports events, and similar events, such as festivals, in facilities operated by others.
Exclude establishments primarily engaged in:
- organizing convention and trade shows;
- producing live theatre, dance, music, or other theatrical presentations in facilities operated by others;
- operating sports teams that present their own events;
- operating performing arts, sports, and mixed-use facilities and organizing and promoting events, such as festivals, held in these facilities.
Industries related to performing arts and spectator sports
Agents and managers for artists, athletes, entertainers and other public figures
This industry comprises establishments primarily engaged in representing or managing creative and performing artists, sports figures, entertainers, and celebrities. These establishments represent their clients in contract negotiations, manage or organize the client’s financial affairs, and generally promote the careers of their clients.
Exclude establishments primarily engaged in:
- recruiting and placing models for clients, known as model registries;
- supplying models to clients.
If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.
C - 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.
D - Revenue
A detailed breakdown may be requested in other sections.
1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, 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.
2. Grants, subsidies, donations and fundraising
Please report contributions received during the reporting period.
Include:
- non-repayable grants, contributions and subsidies from all levels of government;
- revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
3. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
4. Investment income (dividends and interest)
Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.
Include interest from:
- foreign sources;
- bonds and debentures;
- mortgage loans;
- G.I.C. interest;
- loan interest;
- securities interest and deposits with bank interest.
Exclude:
- equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.
5. Other revenue (please specify)
Include:
- amounts not included in questions 1 to 4 above.
6. Total revenue
The sum of questions 1 to 5.
E - Expenses
1. Salaries and wages of employees who have been issued a T4 statement
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; please report these amounts in this section, at question 5.
2. Employer portion of employee benefits
Include contributions to:
- health plans;
- insurance plans;
- employment insurance;
- pension plans;
- workers’ compensation;
- 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.
3. Commissions paid to non-employees
Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.
Include:
- commission payments to independent real estate agents and brokers.
4. Professional and business services fees
Include:
- legal;
- accounting and auditing;
- consulting;
- education and training;
- architect;
- appraisal;
- management and administration.
5. Subcontract expenses (include contract labour, contract work and custom work)
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.
6. Charges for services provided by your head office
Include:
- parent company reimbursement expenses and interdivisional expenses.
7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)
Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.
Include:
- goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
- materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.
Exclude:
- direct and indirect labour costs (salaries, wages, benefits, and commissions);
- overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.
8. Office supplies
Include:
- office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
- diskettes and computer upgrade expenses;
- data processing.
Exclude:
- postage and courier;
- telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).
9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)
Include:
- lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
- motor vehicle rental and leasing expenses;
- rental and leasing of computer and peripheral expenses;
- studio lighting and scaffolding, and other machinery and equipment expenses;
- fuel and other utility costs covered in your rental and leasing contracts.
10. Repair and maintenance (e.g., property, equipment, vehicles)
Include expenses for the repair and maintenance of:
- buildings and structures;
- vehicles (including vehicle fuel);
- machinery and equipment;
- security equipment;
- costs related to materials, parts and external labour associated with these expenses.
Also include janitorial and cleaning services and garbage removal.5-3600-18.3 Page 5 Reporting guide: Spectator Sports, Event Promoters, Artists and Related Industries.
11. Insurance (include professional liability, motor vehicles, etc.)
Include:
- professional and other liability insurance;
- motor vehicle and property insurance;
- executive life insurance;
- bonding, business interruption insurance and fire insurance.
Insurance recovery income should be deducted from insurance expenses.
12. Advertising, marketing and promotions (report charitable donations at question 22)
Include:
- newspaper advertising and media expenses;
- catalogues, presentations and displays;
- meeting and convention expenses;
- tickets for theatre, concerts and sporting events for business promotion;
- fundraising expenses.
13. Travel, meals and entertainment
Include:
- passenger transportation, accommodation and meals while travelling;
- other travel allowances as well as meal, entertainment and hospitality purchases for clients.
14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)
Include:
- diesel, fuel wood, natural gas, oil and propane;
- sewage.
Exclude:
- energy expenses covered in your rental and leasing contracts;
- vehicle fuel.
15. Property and business taxes, licences and permits
Include:
- property taxes paid directly and property transfer taxes;
- vehicle licence fees;
- beverage taxes and business taxes;
- trade licence fees;
- membership fees and professional licence fees.
16. Royalties, rights, licensing and franchise fees
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.
17. Delivery, warehousing, postage and courier
Include:
- amounts paid for courier, custom fees, delivery and installation;
- distribution, ferry charges and cartage;
- freight and duty, shipping, warehousing and storage.
18. Financial service fees
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.
19. Interest expenses
Please report the cost of servicing your company’s debt.
Include interest on:
- short-term and long-term debt;
- capital leases;
- bonds and debentures and mortgages.
20. Amortization and depreciation of tangible and intangible assets
Include:
- direct cost depreciation of tangible assets and amortization of leasehold improvements;
- amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).
21. Bad debts
A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.
Include:
- allowance for bad debts.
Bad debt recoveries are to be netted from bad debt expenses.
22. All other expenses (please specify)
Include:
- amounts not included in questions 1 to 21;
- charitable and political expenses;
- research and development expenses;
- recruiting expenses.
23. Total expenses
The sum of questions 1 to 22.
24. Corporate taxes, if applicable
Include:
- federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.
25. Gains (losses) and other items
Include:
- realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
- foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
income/losses; - joint venture income/losses and partnership income/losses;
- unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
- write-offs.
26. Net profit/loss after tax and other items
Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.
F - Industry characteristics
Please provide a breakdown of your sales and services revenue, where applicable.
Amounts should be reported net of trade discount, value added tax, and other taxes based on sales.
Include:
- sales from Canadian locations.
Exclude:
- grants and subsidies;
- donations and fundraising;
- royalties, rights, licensing and franchise fees;
- investment income.
1. Admissions to live sports or racing events presented by your business and
2. Admissions to live performing arts performances, fairs and festivals presented by your business
Admissions are charges to individuals or groups for right of access to live sporting or racing events or live performing arts performances.
Include:
- admissions through sale of general public tickets and seasonal subscriptions;
- bundled admission packages that include food and beverage service, backstage passes, etc.;
- personal seat licenses and box leases;
- admissions to live performances in which the admission takes the form of a cover charge;
- membership fees paid primarily for the right of admission to performances.
Exclude:
- payments received for events and performances owned/produced/presented by other establishments using your facilities; please report these amounts, at question 3 below;
- contract production; please report this amount, at question 5 below.
3. Facility rental revenue
Please report your share of box office receipts for events or performances that were owned/produced/presented by others using or renting your facilities.
5. Contract production
Fees earned by individuals, companies or teams for the production of live performances, sports or racing events under contract to promoters, venue owners or others. The contracts will specify the type of payment received by the performers, artists, companies, athletes or teams, for example a flat rate and/or a percentage of admission revenues. Contracts may also specify the disposition of any intellectual property rights arising from the performance.
Exclude:
- contract production of literary, dramatic, musical and artistic works, sound recordings and communication signals; please report these amounts at question 14 below;
- licensing of copyrights relating to a live performance; please report these amounts at question 16 below;
- technical (non-performance) services; please report this amount at question 8 below.
6. Professional fees and commissions for career management and representation services for artists, athletes, entertainers, and others
Acting on behalf of artists, athletes, entertainers, and other public figures in a wide range of activities that enhance the client’s career.
Include:
- negotiating contracts and bookings for performances and public appearances.
7. Event management services
Planning, organizing, marketing, and managing a live sports or performing arts event on behalf of others including venue owners, performers, etc.
8. Technical artistic services
Providing artistic technical support services, such as backstage services and post-production services.
Include:
- lighting, key grip and set placement and removal;
- editing, visual effects, copying, captioning, adding music, and foreign language dubbing.
10. Advertising revenue
Revenue obtained by providing services that attract attention to a product, business, cause, etc.
Include:
- the provision of display space on various surfaces such as billboards;
- agent services involved in buying and selling space or time for advertising messages;
- the sale of venue naming rights, sponsorship rights, endorsement services and exclusivity rights.
11. Sales of food and non-alcoholic beverages
Include:
- prepared meals;
- packaged food;
- vending machine sales.
13. Sales of merchandise
Revenue obtained from parts and materials charged in repair work as well as from the sales of all items other than food or beverages.
Include:
- recreational and sports equipment and accessories;
- oil and gasoline;
- clothing;
- arts and crafts;
- magazines;
- books.
Royalties, rights, licensing and franchise fees
16. Licensing of rights to use copyrighted works and trademarks
Licensing the rights to use copyrighted intellectual property and trademarks, such as logos.
Licenses authorize the licensee to exploit the copyrighted work, for example: to reproduce or perform a literary or musical piece of work by making a sound or video recording of the piece; to rent a computer program to make a recording of a particular performance. A license may authorize some or all of these rights.
Include licenses to use:
- literary works such as book manuscripts and computer programs;
- dramatic works such as films, videos, plays, screenplays and scripts;
- musical works;
- artistic works such as paintings and photographs;
- actor’s or singer’s performances;
- broadcast communication signals;
- sound recordings.
17. Broadcast and other media rights
Granting the right of access (on a fee, royalty, or other basis) to a sporting event, facility or activity for the purpose of commercially exploiting sounds, images and other information of the event, facility or activity. The contracts define the type of exploitation permitted and may specify the ownership of intellectual property rights relating to the sounds, images and other information.
Attendance
Live sports and racing events and Live performing arts performances, festivals and fairs
20. and 22. Presented by your business
Please report attendance numbers for presentations that are produced/owned by your establishment.
21. and 23. Presented by others using your facilities (such as rentals)
Please report attendance numbers for presentations that are produced/owned by another establishment.
G - Personnel
To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.
1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)
For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.
2. Paid employees
a) Average number of paid employees during the reporting period
To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).
Exclude:
- partners and proprietors, non-salaried reported at question 1 above.
b) Percentage of paid employees (from question 2a) who worked full time
Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.
3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)
Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.
H - 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) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
- sales to Crown corporations.
b) Individuals and households
Please report the percentage of sales to individuals and households who do not represent the business or government sector.
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.
2. Clients outside Canada
Please report the share 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.
I - Sales by client location
Please provide a percentage breakdown of your total sales by client location (first point of sale).
Please ensure that the sum of percentages reported in this section equals 100%.
The percentage in question 14 must equal question 2 in section H.
J - 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.
K - Provincial/territorial distribution
This section is intended to collect information on the locations operated by your business during the reporting period.
Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.
Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.
General information
Survey purpose
Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.
The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.
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 it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.
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.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.
Thank you!