Reference and documentation for the Census of Environment are intended to support the use of the data and provide additional sources of information for our users.

Environmental-economic accounting

Ecosystem accounting is a framework to track the extent, condition, and services of ecosystems over time.

• Canadian System of Environmental-Economic Accounts - Ecosystem Accounts
• Canadian System of Environmental-Economic Accounts - Natural Resource Asset Accounts
• System of Environmental Economic Accounting Central Framework
• System of environmental Economic Accounting Ecosystem Accounting

Geographic classification

Census of Environment data are aggregated and reported for different geographic areas, with a focus on ecological and hydrological boundaries:

• Ecological Land Classification (ELC) 2017
• Federal Marine Bioregions
• Standard Drainage Area Classification (SDAC) 2003

Information on the Standard Geographical Classification, the Population Centre and Rural Area Classification, and other classifications is available on the Geographic classifications page.

Methods and documentation

This includes documentation and technical papers that describe methods or provide a framework for the development of ecosystem accounts as part of the Census of Environment. Ecosystem accounts will measure ecosystem extent, condition and services following the internationally accepted environmental-economic accounting standard.

• Methodological Guide: Canadian System of Environmental-Economic Accounting
• Ecosystem accounting in Canadian agroecosystems
• Valuing the Salt Marsh Ecosystem: Developing Ecosystem Accounts
• The Water Yield for Canada As a Thirty-year Average (1971 to 2000): Concepts, Methodology and Initial Results: Main article

The Census of Environment will deliver information on the extent, condition and the services provided by several types of ecosystems in Canada. On this page, find the latest information from the Census of Environment by topic. For a full list of all our products, click below on "All data products".

View All data products

• Agroecosystems
• Ecosystem services and beneficiaries
• Freshwater ecosystems
• Ocean and coastal ecosystems
• Salt marsh ecosystems
• Urban ecosystems

• Planned evolution of the CoE
• Collection and integration of data
• Access to data
• International standards, governance and engagement
• Frequently asked questions

Ecosystems such as forests, mountains, prairies, tundra, lakes and rivers, ocean and coastal areas, as well as cities and towns, are an intrinsic part of Canada and a source of our nation's wealth and biodiversity.

Statistics Canada's Census of Environment (CoE) is designed to track the size and health of these ecosystems. It also provides measures of ecosystem services such as food, clean air, clean water, carbon storage, natural disaster mitigation, wildlife habitat and recreational opportunities. In this way, information about the value of ecosystems and how ecosystems benefit the economy and well-being are made accessible to all.

The goal of the CoE is to deliver a full picture of the complex relationships between ecosystems, the economy, society, and human well-being in one easily accessible location. Statistics Canada currently provides access to vast array of economic and socio-economic information. Consistently tracking data on ecosystems over time is a newer endeavour. The Census of Environment is building the foundation for reporting data on ecosystems, bringing in information about the environment from many sources, including satellite-derived Earth observation data.

Reporting on the extent and condition of ecosystems in Canada and providing information about the services they deliver will help Canadians make informed decisions about ecosystems and natural capital.

Ecosystem accounting diagram

Planned evolution of the CoE

Over the next few years, the Census of Environment will deliver information on the extent and condition of ecosystems across the whole of Canada, including terrestrial, freshwater and marine areas. It will include intensively used systems such as urban areas and agricultural landscapes, as well as natural and semi-natural areas such as seagrass meadows, coastal wetlands, forests, grasslands and peatlands.

Collection and integration of data

The Census of Environment refers to the systematic and comprehensive creation, collection, compilation, and analysis of data related to ecosystems in Canada. But there is no questionnaire!

Sources of information include publicly available Earth observations and environmental monitoring datasets from other government departments (including Environment and Climate Change Canada, Natural Resources Canada, Agriculture and Agri-Food Canada, and Fisheries and Oceans Canada), as well as other key partners and organizations. The Census of Environment does not have one reference period or collection period since suitable datasets relate to different time periods and frequencies. Many of these datasets are currently being integrated.

Access to data

New Census of Environment products will be made available through this portal regularly. Data tables, infographics, mapping tools and analytical articles will be produced, and as the program develops, more data will be integrated.

Providing access to detailed spatial information and regional data is the key to understanding ecosystems in Canada. Spatial data files (for example, shape files and raster files) will be made available enabling expert users to benefit from the integrated ecosystem data produced through this program.

International standards, governance and engagement

The Census of Environment organizes data using the System of Environmental-Economic Accounting – Ecosystem Accounting international statistical standard. As a result, findings are compatible with other statistics, comparable from one end of the country to the other, and consistent with models developed elsewhere.

We maintain high standards of data governance and collaborate and engage with Indigenous partners and stakeholders to respond to policy needs. The Census of Environment will provide the statistical and spatial framework necessary to help track our performance towards meeting national and international goals including those identified in the Kunming-Montreal Global Diversity Framework guiding actions to preserve and protect nature and its essential services to people.

Frequently asked questions

What makes the Census of Environment a census?

The term 'census' in the context of the Census of Environment refers to the systematic and comprehensive creation, collection, compilation, and analysis of data related to ecosystem assets and services. The Census of Environment will measure ecosystems using data from many different sources, including satellite-derived Earth observation data, to produce integrated datasets on ecosystems and new insights on the services provided by nature.

What is the scope of the Census of Environment?

The CoE will gather information on the extent of ecosystems, report on their condition, and identify the flows of ecosystem services and who benefits from them. This information will be published as high-quality statistical products and made available through this website.

How is the CoE meeting environmental data needs to benefit Canadians?

The program is designed to link ecosystem data with socio-economic information to tell stories about the connections between ecosystems, human well-being, and the economy. It is supporting government efforts to address the impacts of climate changes on communities across Canada and to report against targets associated with the Global Biodiversity Framework.

Does Statistics Canada produce other environmental information?

The Census of Environment focuses on tracking changes in ecosystems and ecosystem services over time. But other environmental data is also available from Statistics Canada surveys and accounts. To find the wealth of information including data on solid waste and recycling, water use and wastewater, greenhouse gas emissions, clean technology, household environmental practices or environmental expenditures and environmental taxes, search the Environment statistics portal.

Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

1. Yes
2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

1. Yes
2. No

4. Indicate the accounting standard used to complete this questionnaire.

1. International Financial Reporting Standards (IFRS)
2. Accounting Standards for Private Enterprises (ASPE)
3. United States Generally Accepted Accounting Principles (U.S. GAAP)
4. Other (specify)

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

• From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

1. Cash and deposits – Canadian currency
2. Cash and deposits – foreign currency
3. Accounts receivable
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
11. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential
    2. Non-residential
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Non-mortgage loans to non-affiliates
22. Non-mortgage to non-affiliates ─ accumulated allowance for credit loss
23. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
24. Reinsurance contract held assets
25. Insurance contract assets
26. Asset for insurance acquisition cash flows
27. Equity accounted investees
28. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
29. Accrued pension asset
30. Deferred income tax asset
31. All other assets
    • Specify all major items within other assets
32. Other allowances for credit losses

Total assets

Liabilities and equity

Liabilities

8. Report your liabilities.

1. Insurance contract liabilities
2. Accounts payable
3. Income taxes payable
4. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
5. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
6. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
   1. From lenders in Canada ─ banks
   2. From lenders in Canada ─ credit unions
   3. From lenders in Canada ─ other lenders in Canada
   4. From lenders outside Canada
7. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
8. Borrowing from non-affiliates ─ other borrowings
9. Equity securities classified as liabilities
10. Derivative liabilities
11. Obligations related to repurchase agreements
12. Accrued pension liability
13. Non-pension post retirement benefits
14. Deferred income tax liability
15. Policyholders’ liabilities
16. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

Equity

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholders’ equity
6. Retained earnings
   1. Reserves required by the Office of the Superintendent of Financial Institutions, general reserves and contingency reserves
   2. Earned surplus
   3. Head office account

Total equity

Total liabilities and total equity

Earned surplus

10. Report your earned surplus.

1. Earned surplus and head office accounts
   1. Opening balance
   2. Net income (loss) for the current period
   3. Transfers from (to) share capital
   4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Income Statement

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your insurance operations.

1. Insurance revenue
   1. Insurance revenue (excluding reinsurance)
   2. Reinsurance revenue (net)
   3. Total insurance revenue
2. Insurance expenses
   1. Insurance expenses (excluding reinsurance)
   2. Reinsurance expenses (net)
3. Commissions
4. Taxes ─ insurance operations
5. Depreciation ─ underwriting
6. Amortization
   • Intangible assets
   • Amortization ─ other
7. Wages and salaries
8. Employer portion of employee benefits
9. Pension expense
   1. Current service cost
   2. Other pension expenses
10. Stock options expense
11. Indirect taxes
12. Software, research and development
13. Impairments
    1. Credit losses on receivables
    2. Other impairments
14. Charitable donations
15. Dividends and experience rating refunds to policyholders
16. Other operating expenses

Total claims and expenses

Net-income operating results insurance-service

Investments and ancillary operations

13. Report your investments and ancillary operations.

1. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
2. Interest revenue from foreign sources
3. Dividends
   1. From Canadian corporations
   2. From foreign corporations
4. Rental revenue
5. All other investment revenues
   • Specify all major items within other investment revenues
   • Total investment revenue
6. Interest expense
   1. Debt securities
   2. Amounts owing to affiliates
   3. Mortgages
   4. Other interest expenses
7. Dividends paid on equity securities classified as liabilities
8. Operating expenses applicable to investment operations
   1. Depreciation
   2. Other operating expenses
      • Total investment expense
9. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
10. Income (loss) from ancillary operations
    • Specify all major items within income (loss) from ancillary operations
11. Gains and losses ─ foreign exchange
    1. Realized
    2. Unrealized
12. All other revenues
    • Specify all major items within other revenues
13. All other expenses
    • Specify all major items within other expenses

Income

14. Report your income.

1. Income (loss) before income taxes
2. Current income tax expense
3. Deferred income tax expense
4. Income (loss) after income taxes
5. Equity in unconsolidated affiliates
6. Net income (loss)
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
7. Other comprehensive income
   1. Items that will not be reclassified to net earnings
   2. Items that may be reclassified subsequently to net earnings
   3. Reclassification of realized (gains) losses to net earnings
   4. Income taxes
8. Comprehensive income
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report insurance revenue and expenses by line of business.

1. Canadian insurance revenue (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance revenue (excluding reinsurance)
2. Canadian insurance expenses (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance expenses (excluding reinsurance)
3. Foreign insurance revenue
   1. Insurance revenue from offices in Canada
   2. Insurance revenue from offices outside Canada
      • Total foreign insurance revenue
4. Foreign insurance expenses
   1. Insurance expenses from offices in Canada
   2. Insurance expenses from offices outside Canada
      • Total foreign insurance expenses

16. Report the number of policies in force by line of Canadian business.

1. Property
   1. Personal
   2. Commercial
2. Automobile
3. Accident and sickness
4. Marine and aircraft
5. Liability
6. Other line of Canadian business

Total number of policies in force from Canadian business

17. Report the number of policies in force from foreign business.

1. Foreign business written by offices in Canada
2. Foreign business written by offices outside Canada

Total number of policies in force from foreign business

Disclosure of selected accounts

18. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and
5. Non-life technical reserves

19. Allocate the changes to selected assets and liabilities.

1. Investments in and claims on parent, subsidiaries and affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
2. Canadian and foreign investments in non-affiliates ─ debt securities
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, funds or trust units and other equity
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
5. Mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
6. Non-mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
7. Fixed assets ─ depreciable assets and land
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
8. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
9. Intangible assets
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
10. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
11. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
12. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
13. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses

Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

1. Yes
2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

1. Yes
2. No

4. Indicate the accounting standard used to complete this questionnaire.

1. International Financial Reporting Standards (IFRS)
2. Accounting Standards for Private Enterprises (ASPE)
3. United States Generally Accepted Accounting Principles (U.S. GAAP)
4. Other (specify)

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

• From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

1. Cash and deposits – Canadian currency
2. Cash and deposits – foreign currency
3. Accounts receivable
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
11. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential ─ to individuals and unincorporated businesses
    2. Residential ─ to others
    3. Non-residential ─ to individuals and unincorporated businesses
    4. Non-residential ─ to others
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Home equity lines of credit
22. Non-mortgage loans to non-affiliates
    1. To policyholders
    2. To others
23. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
24. Fixed assets
    1. Depreciable assets and land
    2. Investment properties ─ Canadian
    3. Investment properties ─ foreign
    4. Accumulated depreciation
25. Reinsurance contract held assets
26. Insurance contract assets
27. Asset for insurance acquisition cash flows
28. Equity accounted investees
29. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
30. Accrued pension asset
31. Deferred income tax asset
32. Segregated funds net assets
33. All other assets
    • Specify all major items within other assets
34. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities.

1. Insurance and investment contract liabilities
   1. Insurance contract liabilities
   2. Reinsurance contract held liabilities
   3. Investment contract liabilities
2. Insurance premiums and annuity considerations received in advance
3. Provisions for policyholder dividends and experience rating refunds
4. Accounts payable
5. Income taxes payable
6. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
7. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
8. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
   1. From lenders in Canada ─ banks
   2. From lenders in Canada ─ credit unions
   3. From lenders in Canada ─ other lenders in Canada
   4. From lenders outside Canada
9. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Borrowing from non-affiliates ─ other borrowings
11. Equity securities classified as liabilities
12. Derivative liabilities
13. Obligations related to repurchase agreements
14. Accrued pension liability
15. Non-pension post retirement benefits
16. Amounts due in respect of staff pension plan
17. Segregated fund liabilities
18. Deferred income taxes liability
19. Policyholder’s liabilities
20. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholder’s equity
6. Retained earnings/Head office account
   1. Appropriated
   2. Unappropriated

Total equity

Total liabilities and total equity

10. Report your unappropriated retained earnings.

1. Unappropriated retained earnings
   1. Opening balance
   2. Net income (loss) for the current period
   3. Transfers from (to) share capital
   4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Revenues and expenses

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your revenue.

1. Insurance revenue
2. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
3. Interest revenue from foreign sources
4. Dividends
   1. From Canadian corporations
   2. From foreign corporations
5. Rental revenue
6. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
7. Gains and losses ─ foreign exchange
   1. Realized
   2. Unrealized
8. All other revenues
   • Specify all major items within other revenues

Total revenue

13. Report your expenses.

1. Claims and benefits
2. Commissions
3. Increase (decrease) insurance and investment contract liabilities
   1. Net finance income (expenses) from insurance contracts
   2. Movement in investment contract liabilities
4. Experience rating refunds
5. Wages and salaries
6. Employer portion of employee benefits
7. Pension expense
   1. Current service cost
   2. Other pension expense
8. Stock option expense
9. Indirect taxes
10. Depreciation and amortization
    1. Depreciation
    2. Amortization ─ intangible assets
    3. Amortization ─ other
11. Software and research development
12. Impairments
    1. Credit losses on receivables
    2. Other impairments
13. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
14. Dividends paid on equity securities classified as liabilities
15. Charitable donations
16. Other general operating expenses
17. All other expenses
    • Specify all major items within other expenses

Total expenses

Income

14. Report your income.

1. Income (loss) before income taxes
2. Current income tax expense
3. Deferred income tax expense
4. Income (loss) after income taxes
5. Equity in unconsolidated affiliates
6. Net income (loss)
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
7. Other comprehensive income
   1. Items that will not be reclassified to net earnings
   2. Items that may be reclassified subsequently to net earnings
   3. Reclassification of realized (gains) losses to net earnings
   4. Income taxes
8. Comprehensive income
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report premiums by line of business.

1. Premiums ─ direct premiums
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
2. Premiums ─ premiums assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
3. Premiums ─ premiums ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
4. Claims and benefits ─ direct
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
5. Claims and benefits ─ assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
6. Claims and benefits ─ ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other

16. Report the number of policies in force by line of business

1. Life
2. Annuity
3. Accident and sickness
4. Property and casualty
5. Other

17. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and development

18. Allocate the changes to selected assets and liabilities.

1. Investments in and claims on parent, subsidiaries and affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
2. Canadian and foreign investments in non-affiliates ─ debt securities
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, funds or trust units and other equity
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
5. Mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
6. Home Equity lines of credit
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
7. Non-mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
8. Fixed assets ─ depreciable assets and land
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
9. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
10. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
11. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
12. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
13. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
14. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses

The following table provides a detailed chronology of the various baskets implemented from the inception of the CPI in 1913 until the 2023 basket. It includes the basket reference period; the first month published with the new basket; the last month of use of the basket; any major revisions made at the time of the basket update; changes to the target population and/or geographical coverage; the introduction of new products into the basket or sample; as well as notable changes that were made to the classifications, scope or methodologies.

Why are we conducting 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 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.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that 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 the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

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, Québec, 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, 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
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

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.

Business or organization and contact information

1. Verify or provide the business or organization's legal and operating name and correct where needed.

Note: Legal name modifications should only be done to correct a spelling error or typo.

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.

• Legal name
• Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

• First name
• Last name
• Title
• Preferred language of communication
  • English
  • French
• Mailing address (number and street)
• City
• Province, territory or state
• Postal code or ZIP code
• Country
  • Canada
  • United States
• Email address
• Telephone number (including area code)
• Extension number (if applicable)
  The maximum number of characters is 10.
• Fax number (including area code)

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

• Operational
• Not currently operational
  e.g., temporarily or permanently closed, change of ownership
  Why is this business or organization not currently operational?
  • Seasonal operations
    • When did this business or organization close for the season?
      • Date
    • When does this business or organization expect to resume operations?
      • Date
  • Ceased operations
    • When did this business or organization cease operations?
      • Date
    • Why did this business or organization cease operations?
      • Bankruptcy
      • Liquidation
      • Dissolution
      • Other - Specify the other reasons why the operations ceased
  • Sold operations
    • When was this business or organization sold?
      • Date
    • What is the legal name of the buyer?
  • Amalgamated with other businesses or organizations
    • When did this business or organization amalgamate?
      • Date
    • What is the legal name of the resulting or continuing business or organization?
    • What is the legal name of the resulting or continuing business or organization?
  • Temporarily inactive but will re-open
    • When did this business or organization become temporarily inactive?
      • Date
    • When did this business or organization become temporarily inactive?
      • Date
    • When does this business or organization expect to resume operations?
      • Date
    • Why is this business or organization temporarily inactive?
  • No longer operating due to other reasons
    • When did this business or organization cease operations?
      • Date
    • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

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

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

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

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

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

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples:

• This is the current main activity
• This is not the current main activity
  • Provide a brief but precise description of this business or organization's main activity
    e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity.

Was this business or organization's main activity ever classified as: ?

• Yes
  • When did the main activity change?
    • Date
• No

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

Select this business or organization's activity sector (optional)

• Farming or logging operation
• Construction company or general contractor
• Manufacturer
• Wholesaler
• Retailer
• Provider of passenger or freight transportation
• Provider of investment, savings or insurance products
• Real estate agency, real estate brokerage or leasing company
• Provider of professional, scientific or technical services
• Provider of health care or social services
• Restaurant, bar, hotel, motel or other lodging establishment
• Other sector

7. You have indicated that the current main activity of this business or organization is:

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

• Yes, there are other activities
  • Provide a brief but precise description of this business or organization's secondary activity
    e.g., breakfast cereal manufacturing, shoe store, software development
• No, that is the only significant activity

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, 2022 and March 31, 2023.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023.

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business)

• Fiscal year start date:
• Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

• Select all that apply.
• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other - Specify reason the reporting period does not cover a full year:

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000: $764,000

I will report in the format above

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

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. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

E-commerce

The following questions are about e-commerce activities.

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's total revenue?

Include:

• sales of goods and services
• rental, leasing and property management
• commissions
• subsidies, grants, donations, fundraising and sponsorships
• royalties
• rights
• licensing and franchise fees
• dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

E-commerce revenue: Sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or email.

• Yes
• No

3. Of the $ [amount] amount reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps, including Apple's App Store, Google Play or Blackberry App World).

Company website
Include sales through a browser-based website where your organization maintains control of the content.

Third-party website
Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia or Etsy).

Electronic Data Interchange (EDI)
A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other - Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other - Specify the other reasons

Industry characteristics

1. Did this business operate a virtual or ghost kitchen during this reporting period?

A virtual or ghost kitchen is a business which provides food services to the public through delivery only. In most cases, a virtual kitchen uses third-party food service delivery companies like Uber Eats, Skip the Dishes, etc., to host their menu online, take orders and arrange for the delivery and payment of the food service.

In some cases, a virtual kitchen can be setup on the premises of an existing restaurant, with a different brand and menu designed solely for delivery.

• Yes
• No

2 Please report the value of food services sales generated from this business's virtual kitchen.

If precise figures are not available, provide your best estimate.

Food services sales in CAN$ '000

3. Please report the third party food delivery charges paid to companies like Uber Eats, Skip the Dishes, etc.v , excluding the portion paid by the customer.

If precise figures are not available, provide your best estimate.

Third party food delivery charges paid in CAN$ '000

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

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 and heating.

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 and 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

4. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

a. Sales of alcoholic beverages for immediate consumption on the premises

Revenue generated from sales of alcoholic beverages (beer, wine and liquor) prepared and served or dispensed for immediate consumption, including alcoholic beverages served with meals.

Exclude retailing of alcoholic beverages sold in unopened cans, bottles, cartons or other containers (report at question c).

b. Sales of food and non-alcoholic beverages

Revenue generated from the sales of meals, snacks, other food items and non alcoholic beverages prepared and served or dispensed for immediate consumption.

c. Sales of merchandise

Revenue generated from the sale or disposition of goods sold in the same condition in which they were purchased (e.g., toys, gifts, cigarettes, newspapers).

d. Fees and commissions from coin operated machines

The fees or commissions received from the owners or lessors of coin operated machines such as video lottery terminals, slot machines, video games, vending machines, children's mechanical rides, etc.

e. Other sales

Sales from other sources (e.g., rentals, cover charge, coat check, delivery service fees).

5. What were the following costs of goods sold for this business?

The cost of goods sold is divided into three categories: alcoholic beverages, food and non-alcoholic beverages, and merchandise purchased for resale. The cost of goods sold is obtained by calculating opening inventory plus total purchases minus closing inventory. Please exclude salary costs.

a. Alcoholic beverages

Include:

• beer
• wine
• liquor
• alcoholic drinks served with meals.

b. Food and non-alcoholic beverages

Cost of materials required for meal preparation

c. Merchandise

Include:

• gifts
• toys
• newspapers
• cigarettes
• alcohol not sold with meals and for consumption away from the premises.

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • e.g., www.example.gc.ca
  • Specify the business website address 2
  • e.g., www.example.gc.ca
  • Specify the business website address 3
  • e.g., www.example.gc.ca
• No

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

• Strike or lock-out
• Exchange rate impact
• Price changes in goods or services sold
• Contracting out
• Organizational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business or business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of business or business units
• Other - Specify the other changes or events:
• No changes or events

Contact person

2. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is the provided given names and the provided family name the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

• First name:
• Last name:
• Title:
• Email address:
• Telephone number (including area code):
• Extension number (if applicable):
  The maximum number of characters is 5.
• Fax number (including area code):

Feedback

3. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

4. Do you have any comments about this questionnaire?