Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating 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:

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
  • 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 for ceased operations
    • 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 are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but will re-open
      • 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:

Main activity

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.

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

Revenue

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

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax).

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

Include:

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

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. 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.

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

E-commerce

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 e-mail.

• 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.

Total e-commerce revenue 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, heating and hydro.

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment 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.

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry Characteristics

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

Report all amounts in thousands of Canadian dollars.

a. Travel Arrangement Services

a1. Packaged tours

Packaged tours including arranging, assembling, and marketing tour packages for travel agents, tour wholesalers, and/or individuals.

a2. Customized tours

Assembling, organizing, and reserving custom tour packages for travel agents and/or individuals.

a3. Group tours

Assembling, organizing, and reserving packages for groups of people with a common interest ( e.g., sports, culture, adventure, religion, education, conferences and conventions).

Total packaged product sales
Sum of questions a1. to a3.

a4. Cruises

Reservation services including commissions and fees from the sale of cruise vacations.

a5. Airline seats

Reservation services including commissions and fees from the sale of passenger airline transportation

a6. Transportation

Reservation services including commissions and fees from the sale of transportation ( e.g., bus, airport shuttles, rail, vehicle rental and ferry)

Please exclude airline seats which are included in a5.

a7. Lodging

Reservation services including commissions and fees from the sale of lodging services.

Total individual product sales
Sum of questions a4. to a7.

b. Service charges for trip planning (including assembling travel information, advice and plans)

Travellers pay directly for travel assistance such as assembling travel information, advice and travel plans.

Include:

• ticket issuing fees
• other fees paid directly to travel agents by travellers.

c. Travel insurance products ( e.g., health, baggage and cancellation insurance)

Businesses are paid for their services by commissions, fees or a combination thereof. This includes such products as health, baggage and cancellation insurance.

d. Other sales of goods and services

Amounts not included in questions a. to c.

( e.g., travellers cheques, travel related merchandise, foreign exchange services, wire transfers, sightseeing tour services, automobile club memberships and condominium time-share services)

Total sales of goods and services

Sum of questions a. to d.

	CAN$ '000
a. Travel Arrangement Services Report sales of travel arrangement goods and services including arranging, assembling, and marketing of tours or other goods. To be reported in gross amounts including the entire transaction value.
a1. Packaged tours
a2. Customized tours
a3. Group tours
Total packaged product sales
a4. Cruises
a5. Airline seats
a6. Transportation e.g., bus, airport shuttles, rail, vehicle rental and ferry
a7. Lodging
Total individual product sales
b. Service charges for trip planning Include assembling travel information, advice and plans.
c. Travel insurance products e.g., health, baggage and cancellation insurance
d. Other sales of goods and services e.g., travellers cheques, travel related merchandise, foreign exchange services and wire transfers Specify all other sales of goods and services:
Total sales of goods and services Sum of questions a. to d.

2. Please provide a percentage breakdown of your total operating revenue from travel to:

Sales by destination

Please provide a breakdown of your total operating revenue by destination. This includes a breakdown of revenues received for destinations within Canada, United States and all other destinations.

	Percentage
Canadian destinations:
a. Tour and cruise packages
b. Other
USA destinations:
c. Tour and cruise packages
d. Other
Other destinations:
e. Tour and cruise packages
f. Other
Total

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada - businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • Specify the business website address 2
  • Specify the business website address 3
• 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 [Provided Given Names], [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?

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating 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.

You can print this questionnaire once you have completed and submitted it.

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
  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 are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but will re-open
    • 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. For example: 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: Main activity. 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.

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

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

Revenue

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

Report net 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 the head office of this 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 (e.g., 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.

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

	CAN$ '000
a Sales of goods and services
b Rental and leasing
c Commissions
d Subsidies
e Royalties, rights, licensing and franchise fees
f Dividends
g Interest
h All other revenue
Total revenue

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

Please report all 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 re-sale - 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 (report at question h.)
• 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 question h.).

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
• amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

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

	CAN$ '000
a Cost of goods sold
a1. Opening inventories
a2. Purchases
a3. Closing inventories
Cost of goods sold
b Employment costs and expenses
b1. Salaries, wages and commissions
b2. Employee benefits
c Subcontracts
d Research and development fees
e Professional and business fees
f Utilities
g Office and computer related expenses
h Telephone, Internet and other telecommunication
i Business taxes, licenses and permits
j Royalties, franchise fees and memberships
k Crown charges
l Rental and leasing
m Repair and maintenance
n Amortization and depreciation
o Insurance
p Advertising, marketing, promotion, meals and entertainment
q Travel, meetings and conventions
r Financial services
s Interest expense
t Other non-production-related costs and expenses
u All other costs and expenses
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

All revenue reported should exclude sales taxes (GST/HST, PST and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers.

a. All products purchased for resale

Include:

• excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit
• sales of all products purchased for resale, please report gross sales of new and used products less returns, discounts and rebates
• parts used in generating repair and maintenance revenue (report the labour portion of repair and maintenance at question c.)
• any sales made to any member company of your enterprise.

Do not deduct the value of trade-ins.

Exclude taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies.

b. Products manufactured as a secondary activity by this business Report revenue from sales of products of own manufacture.

c. Repair and maintenance services

Include:

• labour revenue from installation, repair and maintenance work
• parts used in generating installation, repair and maintenance revenue are to be included at question a.

d. Rental and leasing of real estate

Include rental and leasing of office space and other real estate.

e. Rental and leasing of products and equipment

Include rental and leasing of products and equipment whether or not they have been produced by this business.

What were this business's sales for each of the following products and services?

	CAN$ '000
a. All products purchased for resale
b. Products manufactured as a secondary activity by this business
c. Repair and maintenance services
d. Rental and leasing of real estate
e. Rental and leasing of products and equipment

2. What was the value of products where commissions and fees were earned by this business acting as an agent or broker?

Please report all amounts in thousands of Canadian dollars.

Value of products

Report sale value of those products upon which this business has reported earning a commission or fee in the Revenue section question 1 c.

What was the value of products where commissions and fees were earned by this business acting as an agent or broker?

	CAN$ '000
Value of products

3. Did this business purchase goods (raw materials, semi-finished, or finished goods) "off the shelf" outside of Canada and sell them "as-is" in foreign markets (including the U.S.) without altering the goods, and without the goods entering Canada before the sale?

• Yes
• No
• Don't know

Provide comments if desired.

4. On YYYY-MM-DD, last day of the fiscal year, did this business hold inventories abroad, including inventories in transit to Canada?

Include:

• raw materials, work in process, and finished goods recorded in this business's accounting books, but physically located outside of Canada
• goods purchased abroad for resale "as-is" in foreign markets.

• Yes
• No
• Don't know

Provide comments if desired.

5. What was the approximate value of inventories held abroad at the end of the reporting period?

Please report all amounts in thousands of Canadian dollars.

Value of inventories

6. Is the value reported above included in the closing inventories previously reported in question 1. to 3. from the expenses section?

• Yes
• No

Sales by type of client

1. What was this business's breakdown of sales by the following types 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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?

	Percentage
a Clients in Canada — individuals and households
b Clients in Canada — businesses
c Clients in Canada — governments, not-for-profit organizations and public institutions
d Clients outside Canada
Total percentage

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.

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

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Province / country of origin and destination of products sold

1. According to our records, this business sells the following products.
Please review the list of products, and for each one, indicate whether it was sold during the reporting period of YYYY-MM-DD to YYYY-MM-DD.

Product # reported: NAPCS English Description

Was this product sold during this reporting period?

• Yes
• No

2. Did this business sell any other products during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

• Yes
  How many other types of products were sold?
• No

3. For each additional product sold, please provide a brief description.

Description of Additional Product # reported

Product description

The goal of this section is to understand the supply chain for your products. We will ask for the percentage breakdown for each product sold according to the origin of the products purchased and the destination of products sold.

4. For Product Description, what was the cost of goods sold?

When precise figures are not available, please provide your best estimate.

Cost of goods sold

Report the total cost of goods for this product. In the following question, you will be asked to provide the percentage breakdown of the total cost of goods according to the origin of the products (i.e., the province, territory or country outside Canada where the products were originally manufactured).

For Product Description, what was the cost of goods sold?

	Cost of goods sold
Product Description

5. For Product Description, what was the percentage breakdown of the cost of goods sold by origin (province, territory or country outside Canada)?

The origin is, to the best of your knowledge, where the products were originally produced or manufactured (i.e., which province, territory or country outside Canada). If the origin is not known, an acceptable substitute is the location of this business's supplier.

Note: exclude intermediate shipping points between your supplier and you.

The total for the origin should be equal to 100%.

For Product Description, what was the percentage breakdown of the cost of goods sold by origin (province, territory or country outside Canada)?

	% Purchased from origin
Canada
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Outside Canada
United States
China
Other
Total percentage

6. What were the sales of Product Description?

When precise figures are not available, please provide your best estimate.

Sales of Goods

Report the total sales for this product. In the following question, you will be asked to provide a percentage breakdown of the total sales of this product according to the destination (i.e., the province, territory or country outside Canada where the products will ultimately be used).

What were the sales of Product Description?

	Sales of goods
Product Description

7. For Product Description, what was the percentage breakdown of sales by destination (i.e., province, territory or country outside Canada)?

Note: The destination is where the products will ultimately be used.

For the product listed, please provide the percentage breakdown of the sales according to the destination.

The destination is, to the best of your knowledge, where the products will ultimately be used (i.e., which province, territory or country outside Canada).

Acceptable substitutes are:

• shipping destinations
• location of retail customers
• location of warehouses.

The percentages should sum to 100%.

For Product Description, what was the percentage breakdown of sales by destination (i.e., province, territory or country outside Canada)?

	% Sold to destination
Canada
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
Outside Canada
United States
China
Other
Total percentage

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • Specify the business website address 2
  • Specify the business website address 3
• 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 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, 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. 

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 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found by selecting the following link: 2024 Annual Wholesale Trade Survey.

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?

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.esd-helpdesk-dse-bureaudedepannage.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.

Note: Press the help button (?) for additional information.

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)

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

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 for ceased operations
• 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 are the legal names of the other amalgamated businesses or organizations?
• Temporarily inactive but will re-open
  • 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).

Note: Press the help button (?) for additional information, including a detailed description of this activity complete with example activities and any applicable exclusions.

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.

How to search:

• if desired, you can filter the search results by first selecting this business or organization's activity sector
• enter keywords or a brief description that best describes this business or organization main activity
• press the Search button to search the database for an activity that best matches the keywords or description you provided
• then select an activity from the list.

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

Enter keywords or a brief description, then press the Search button

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

Main activity

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

• Yes, there are other activities
• No, that is the only significant activity

Provide a brief but precise description of this business or organization's secondary activity

e.g., breakfast cereal manufacturing, shoe store, software development

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.

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

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

Note: Press the help button (?) for additional information, including examples of reporting periods.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

Revenue

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

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax).

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

Include:

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

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. 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.

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

	CAN$ '000
a. Sales of goods and services
b. Rental and leasing
c. Commissions
d. Subsidies
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other
Total revenue

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 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

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.

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

	CAN$ '000
a Cost of goods sold
a1. Opening inventories
a2. Purchases
a3. Closing inventories
a4. Cost of goods sold
b. Employment costs and expenses
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts
d. Research and development fees
e. Professional and business fees
f. Utilities
g. Office and computer related expenses
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits
j. Royalties, franchise fees and memberships
k. Crown charges
l. Rental and leasing
m. Repair and maintenance
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services
s. Interest expense
t. Other non-production-related costs and expenses
u. All other costs and expenses
Total expenses

Industry characteristics

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

Report dollar amounts in thousands of Canadian dollars.

a. Information technology (IT) technical consulting services

The provision of advice or expert opinion on technical matters related to the use of information technology. Include advice on matters such as hardware and software requirements and procurement, systems integration and systems security. The provision of expert testimony on IT-related issues are also included here.

b. Custom software design and development services

b1. Website design and development services

This service consists of designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page.

b2. Database design and development services

This service consists of designing the structure and content of a database and/or of writing the computer code necessary to create and implement a database (data warehouse). Exclude contracts where the design and development of a database is bundled with the on-going management of the data holdings and are classified in the data management services sub category.

b3. Customization and integration of packaged software

This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients' information system environment.

b4. Video game design and development services

b5. Other custom software development services

This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the client's information system environment or creating software to meet the specific needs of the clients.

c. Computer systems and network design and development services

c1. Network design and development services (include network security design)

This service consists of designing, developing and implementing customer networks such as Intranets, Extranets and Virtual Private Networks.

c2. Computer systems design, development and integration services

This service consists of assessing an organization's computer requirements, advising on hardware and software acquisitions, developing system specifications and either putting the new system in place or providing the client with the necessary specifications to put the new system in place.

d. Hosting and information technology (IT) infrastructure provisioning services (e.g., Website hosting, application service provisioning, business process management services, collocation, data storage and management)

Website hosting services

The service of providing the infrastructure to host a customer's website and related files in a location that provides fast, reliable connection to the Internet.

Application service provisioning (ASP)

The provision of leased software applications from a centralized, hosted, and managed computing environment.

Business process management services

A bundled service package that combines information-technology-intensive services with labour (manual or professional depending on the solution), machinery and facilities to support, host and manage a business process for a client.

Collocation

The provision of rack space within a secured facility for the placement of servers and enterprise platforms. The service includes the space for the client's hardware and software, connection to the Internet or other communication networks and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware and software.

Data storage

The service of administering storage and back-up management of data such as remote back-up services, storage or hierarchical storage management (migration).

Data management

The ongoing management and administration of data as an organizational resource. Services may include performing data modelling, data mobilization, data mapping/rationalization, data mining and system architecture.

e. IT infrastructure and network management services

e1. Network management services

The service of managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related services.

e2. Computer systems management services

Providing day-to-day management and operation of a client's computer system.

f. Information and document transformation services (e.g., imaging, data conversion and migration)

The service of converting paper documents into digital or other machine-readable formats. The service generally involves the following components: 1) document preparation; 2) scanning, optical character recognition and other data capture activities; 3) delivery or output of the information captured into a database or a physical medium.

g. IT technical support services (for hardware or software; include disaster recovery services)

The provision of technical expertise to solve problems for the client in using software, hardware or entire computer system.

The provision of customer support in using or troubleshooting software and include upgrade services and the provision of patches and updates.

The provision of customer support in using or troubleshooting the computer hardware and software. It includes testing and cleaning on a routine basis and repair of IT equipment. Includes technical assistance in moving a client's computer system to a new location.

The provision of technical expertise to solve specialized problems for the client using a computer system. These specialized services include computer auditing and assessment, data recovery and disaster recovery.

Services of auditing or assessing computer operations without providing advice or other follow-up action. Includes auditing, assessing and documenting a server, network or process for components, capabilities, performance or security.

Retrieving a client's data from a damaged or unstable hard drive or other storage medium.

Providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in the event of a disaster such as a fire or flood.

h. Software publishing

h1. System software (include programming languages)

Publication of low-level software required to manage computer resources and support the production or execution of application programs but which is not specific to any particular application.

Operating system software

Software that controls a computer and its peripherals. Modern operating systems such as Linux, Macintosh OSX and Windows 7, 8, 8.1 and 10 handle many of a computer's basic functions.

Network software

Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

Database management software

A program that manages all facets of a database. Primary services of database management software include storage, modification and extraction of data. Database management software also regulates user access and protects data against damage.

Development tools and programming languages software

Software used to assist in the development and/or authoring of computer programs. Software products that support the professional developer in the design, development and implementation of a variety of software systems and solutions (includes all program development tools and programming languages software).

h2. Application software

Any self-contained program that performs a specific function directly for the end user.

General business productivity and home use applications

Software used for general business purposes to improve productivity, or in the home for entertainment, reference or educational purposes (include office suite applications such as word processors, spreadsheets, simple databases, graphics applications, project management software, computer-based training software, games, references, home education, etc.).

Cross-industry applications

Software that is designed to perform and/or manage a specific business function or process that is not unique to a particular industry (include professional accounting software, human resource management, customer relations management software, geographic information system software, web page/site design software, etc.).

Vertical market applications

Software that performs a wide range of business functions for a specific industry such as manufacturing, retail, healthcare, engineering, restaurants, etc.

Utilities software

A small computer program that performs a very specific task. Utilities differ from other software applications in terms of size, cost and complexity (examples Include: compression programs, anti-virus, search engines, font, file viewers and voice recognition software. Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning).

Sales for each of the following goods and services
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Information technology (IT) technical consulting services
Custom software design and development services
Website design and development services
Database design and development services
Customization and integration of packaged software
Video game design and development services
Other custom software development services
Computer systems and network design and development services
Network design and development services
Computer systems design, development and integration services
Hosting and IT infrastructure provisioning services
IT infrastructure and network management services
Network management services
Computer systems management services
Information and document transformation services
IT technical support services for hardware or software
Software publishing
System software
Application software
Video gaming software
Re-sale of computer hardware and software (retail and wholesale)
Computer hardware
Software
IT related training services
Other
Total sales of goods and services

2. Approximately what percentage (%) of this business's total revenue was generated by Cloud Computing Services?

Cloud computing is on-demand access, via the Internet, to computing resources hosted at a remote data center managed by a cloud services provider.

These services can include:

• SaaS: software-as-a-service (email, applications for end users)
• PaaS: platform-as-a-service (operating systems, application development, web servers)
• IaaS: infrastructure-as-a-service (physical servers, virtual servers, networking, system management)

Percentage

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

Breakdown of sales by the types of client
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Clients in Canada — individuals and households
Clients in Canada — businesses
Clients in Canada — governments, not-for-profit organizations and public institutions
Clients outside Canada
Total percentage

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouse/distribution centres.

Percentage breakdown of sales by consumer location
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

• Yes
• No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Revenue received (CAN$ '000)

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of revenue received from clients outside Canada by goods, services and royalties
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of revenue received from clients outside Canada by country
What was the percentage breakdown of revenue received from clients outside Canada by country?

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage
List of countries Aruba Afghanistan Angola Anguilla Åland Islands Albania Andorra United Arab Emirates Argentina Armenia American Samoa Antarctica French Southern Territories Antigua and Barbuda Australia Austria Azerbaijan Burundi Belgium Benin Bonaire, Saint Eustatius and Saba Burkina Faso Bangladesh Bulgaria Bahrain Bahamas Bosnia and Herzegovina Saint Barthélemy Belarus Belize Bermuda Bolivia Brazil Barbados Brunei Darussalam Bhutan Bouvet Island Botswana Central African Republic Cocos (Keeling) Islands Switzerland Chile China Côte d'Ivoire Cameroon Congo, The Democratic Republic of the Congo, Republic of the Cook Islands Colombia Comoros Cape Verde Costa Rica Cuba Curaçao Christmas Island Cayman Islands Cyprus Czech Republic Germany Djibouti Dominica Denmark Dominican Republic Algeria Ecuador Egypt Eritrea Western Sahara Spain Estonia Ethiopia Finland Fiji Falkland Islands (Malvinas) France Faroe Islands Micronesia, Federated States of Gabon United Kingdom Georgia Guernsey Ghana Gibraltar Guinea Guadeloupe Gambia Guinea-Bissau Equatorial Guinea Greece Grenada Greenland Guatemala French Guiana Guam Guyana Hong Kong Special Administrative Region Heard Island and McDonald Islands Honduras Croatia Haiti Hungary Indonesia Isle of Man India British Indian Ocean Territory Ireland, Republic of Iran Iraq Iceland Israel Italy Jamaica Jersey Jordan Japan Kazakhstan Kenya Kyrgyzstan Cambodia Kiribati Saint Kitts and Nevis Korea, South Kuwait Laos Lebanon Liberia Libya Saint Lucia Liechtenstein Sri Lanka Lesotho Lithuania Luxembourg Latvia Macao Special Administrative Region Saint Martin (French part) Morocco Monaco Moldova Madagascar Maldives Marshall Islands Macedonia, Republic of Mali Malta Burma (Myanmar) Montenegro Mongolia Northern Mariana Islands Mozambique Mauritania Montserrat Martinique Mauritius Malawi Malaysia Mayotte Namibia New Caledonia Niger Norfolk Island Nigeria Nicaragua Niue Netherlands Norway Nepal Nauru New Zealand Oman Pakistan Panama Pitcairn Peru Philippines Palau Papua New Guinea Poland Puerto Rico Korea, North Portugal Paraguay West Bank and Gaza Strip (Palestine) French Polynesia Qatar Réunion Romania Russian Federation Rwanda Saudi Arabia Sudan Senegal Singapore South Georgia and the South Sandwich Islands Saint Helena Svalbard and Jan Mayen Solomon Islands Sierra Leone El Salvador San Marino Somalia Saint Pierre and Miquelon Serbia Sao Tome and Principe Suriname Slovakia Slovenia Sweden Swaziland Sint Maarten (Dutch part) Seychelles Syria Turks and Caicos Islands Chad Togo Thailand Tajikistan Tokelau Turkmenistan Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Tuvalu Taiwan Tanzania Uganda Ukraine United States Minor Outlying Islands Uruguay Uzbekistan Holy See (Vatican City State) Saint Vincent and the Grenadines Venezuela Virgin Islands, British Virgin Islands, United States Viet Nam Vanuatu Wallis and Futuna Samoa Kosovo Yemen South Africa, Republic of Zambia Zimbabwe

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Payments made (CAN$ '000)

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of payments made to suppliers outside Canada by country
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage
List of countries Aruba Afghanistan Angola Anguilla Åland Islands Albania Andorra United Arab Emirates Argentina Armenia American Samoa Antarctica French Southern Territories Antigua and Barbuda Australia Austria Azerbaijan Burundi Belgium Benin Bonaire, Saint Eustatius and Saba Burkina Faso Bangladesh Bulgaria Bahrain Bahamas Bosnia and Herzegovina Saint Barthélemy Belarus Belize Bermuda Bolivia Brazil Barbados Brunei Darussalam Bhutan Bouvet Island Botswana Central African Republic Cocos (Keeling) Islands Switzerland Chile China Côte d'Ivoire Cameroon Congo, The Democratic Republic of the Congo, Republic of the Cook Islands Colombia Comoros Cape Verde Costa Rica Cuba Curaçao Christmas Island Cayman Islands Cyprus Czech Republic Germany Djibouti Dominica Denmark Dominican Republic Algeria Ecuador Egypt Eritrea Western Sahara Spain Estonia Ethiopia Finland Fiji Falkland Islands (Malvinas) France Faroe Islands Micronesia, Federated States of Gabon United Kingdom Georgia Guernsey Ghana Gibraltar Guinea Guadeloupe Gambia Guinea-Bissau Equatorial Guinea Greece Grenada Greenland Guatemala French Guiana Guam Guyana Hong Kong Special Administrative Region Heard Island and McDonald Islands Honduras Croatia Haiti Hungary Indonesia Isle of Man India British Indian Ocean Territory Ireland, Republic of Iran Iraq Iceland Israel Italy Jamaica Jersey Jordan Japan Kazakhstan Kenya Kyrgyzstan Cambodia Kiribati Saint Kitts and Nevis Korea, South Kuwait Laos Lebanon Liberia Libya Saint Lucia Liechtenstein Sri Lanka Lesotho Lithuania Luxembourg Latvia Macao Special Administrative Region Saint Martin (French part) Morocco Monaco Moldova Madagascar Maldives Marshall Islands Macedonia, Republic of Mali Malta Burma (Myanmar) Montenegro Mongolia Northern Mariana Islands Mozambique Mauritania Montserrat Martinique Mauritius Malawi Malaysia Mayotte Namibia New Caledonia Niger Norfolk Island Nigeria Nicaragua Niue Netherlands Norway Nepal Nauru New Zealand Oman Pakistan Panama Pitcairn Peru Philippines Palau Papua New Guinea Poland Puerto Rico Korea, North Portugal Paraguay West Bank and Gaza Strip (Palestine) French Polynesia Qatar Réunion Romania Russian Federation Rwanda Saudi Arabia Sudan Senegal Singapore South Georgia and the South Sandwich Islands Saint Helena Svalbard and Jan Mayen Solomon Islands Sierra Leone El Salvador San Marino Somalia Saint Pierre and Miquelon Serbia Sao Tome and Principe Suriname Slovakia Slovenia Sweden Swaziland Sint Maarten (Dutch part) Seychelles Syria Turks and Caicos Islands Chad Togo Thailand Tajikistan Tokelau Turkmenistan Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Tuvalu Taiwan Tanzania Uganda Ukraine United States Minor Outlying Islands Uruguay Uzbekistan Holy See (Vatican City State) Saint Vincent and the Grenadines Venezuela Virgin Islands, British Virgin Islands, United States Viet Nam Vanuatu Wallis and Futuna Samoa Kosovo Yemen South Africa, Republic of Zambia Zimbabwe

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.ca
  • Specify the business website address 2
  • e.g., www.example.ca
  • Specify the business website address 3
  • e.g., www.example.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 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, 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.

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 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found at the following link: 2024 Annual Survey of Service Industries: Software Development and Computer Services.

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):

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?

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating 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 infostats@statcan.gc.ca or by fax at 1-514-496-4879.

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):

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
  • 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 for ceased operations
    • 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 are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but will re-open
      • 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

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

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.

a. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include:

• cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
• freight in and duty.

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.

Include:

• vacation pay
• bonuses (including profit sharing)
• employee commissions
• taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
• severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

• health plans
• insurance plans
• employment insurance
• pension plans
• workers' compensation
• association dues
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
• contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.

Include:

• hired casual labour and outside contract workers
• custom work and contract work
• subcontract and outside labour
• hired labour.

d. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees

Include:

• legal services
• accounting and auditing fees
• consulting fees
• education and training fees
• appraisal fees
• management and administration fees
• property management fees
• information technology (IT) consulting and service fees (purchased)
• architectural fees
• engineering fees
• scientific and technical service fees
• other consulting fees (management, technical and scientific)
• veterinary fees
• fees for human health services
• payroll preparation fees
• all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment 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.

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

	CAN$ '000
a. Automotive repair and maintenance services
a1. Automobiles and light trucks Include body shop, glass replacement, exhaust, washing and cleaning services.
a2. Heavy trucks and buses
a3. Motor homes, travel trailers and campers
b. Electronic and precision equipment repair and maintenance services
c. Commercial and industrial machinery and equipment repair and maintenance services
d. Sale of goods purchased for resale, as is e.g., wipers, fuses, tires, batteries Exclude sales reported previously.
e. Other Specify all other sales of goods and services:
Total sales of goods and services

2. Of this business's total sales [amount], what was the percentage breakdown for parts and labour?

	Percentage
a. Parts
b. Labour

3. What were this business's opening inventory, purchases and closing inventory for the following items?

	Opening inventory CAN$ '000	Purchases CAN$ '000	Closing inventory CAN$ '000
a. Parts used in repair work only
b. Other over-the-counter merchandise
Total inventory

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

	Percentage
a. Clients in Canada — individuals and households
b. Clients in Canada — businesses
c. Clients in Canada — governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

This section is designed to measure which sector of the economy purchases your services.

If ultimate consumer location is not known, the following are acceptable substitutes:

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouses/distribution centres.

What was the percentage breakdown of this business's sales by consumer location?	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Revenue received (CAN$ '000):

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Percentage of revenue received from clients outside Canada by country
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
United States
Mexico
Provide the percentage of revenue received from any other countries - top 4 clients only
Other 1
Other 2
Other 3
Other 4
Total percentage
List of countries Aruba Afghanistan Angola Anguilla Åland Islands Albania Andorra United Arab Emirates Argentina Armenia American Samoa Antarctica French Southern Territories Antigua and Barbuda Australia Austria Azerbaijan Burundi Belgium Benin Bonaire, Saint Eustatius and Saba Burkina Faso Bangladesh Bulgaria Bahrain Bahamas Bosnia and Herzegovina Saint Barthélemy Belarus Belize Bermuda Bolivia Brazil Barbados Brunei Darussalam Bhutan Bouvet Island Botswana Central African Republic Cocos (Keeling) Islands Switzerland Chile China Côte d'Ivoire Cameroon Congo, The Democratic Republic of the Congo, Republic of the Cook Islands Colombia Comoros Cape Verde Costa Rica Cuba Curaçao Christmas Island Cayman Islands Cyprus Czech Republic Germany Djibouti Dominica Denmark Dominican Republic Algeria Ecuador Egypt Eritrea Western Sahara Spain Estonia Ethiopia Finland Fiji Falkland Islands (Malvinas) France Faroe Islands Micronesia, Federated States of Gabon United Kingdom Georgia Guernsey Ghana Gibraltar Guinea Guadeloupe Gambia Guinea-Bissau Equatorial Guinea Greece Grenada Greenland Guatemala French Guiana Guam Guyana Hong Kong Special Administrative Region Heard Island and McDonald Islands Honduras Croatia Haiti Hungary Indonesia Isle of Man India British Indian Ocean Territory Ireland, Republic of Iran Iraq Iceland Israel Italy Jamaica Jersey Jordan Japan Kazakhstan Kenya Kyrgyzstan Cambodia Kiribati Saint Kitts and Nevis Korea, South Kuwait Laos Lebanon Liberia Libya Saint Lucia Liechtenstein Sri Lanka Lesotho Lithuania Luxembourg Latvia Macao Special Administrative Region Saint Martin (French part) Morocco Monaco Moldova Madagascar Maldives Marshall Islands Macedonia, Republic of Mali Malta Burma (Myanmar) Montenegro Mongolia Northern Mariana Islands Mozambique Mauritania Montserrat Martinique Mauritius Malawi Malaysia Mayotte Namibia New Caledonia Niger Norfolk Island Nigeria Nicaragua Niue Netherlands Norway Nepal Nauru New Zealand Oman Pakistan Panama Pitcairn Peru Philippines Palau Papua New Guinea Poland Puerto Rico Korea, North Portugal Paraguay West Bank and Gaza Strip (Palestine) French Polynesia Qatar Réunion Romania Russian Federation Rwanda Saudi Arabia Sudan Senegal Singapore South Georgia and the South Sandwich Islands Saint Helena Svalbard and Jan Mayen Solomon Islands Sierra Leone El Salvador San Marino Somalia Saint Pierre and Miquelon Serbia Sao Tome and Principe Suriname Slovakia Slovenia Sweden Swaziland Sint Maarten (Dutch part) Seychelles Syria Turks and Caicos Islands Chad Togo Thailand Tajikistan Tokelau Turkmenistan Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Tuvalu Taiwan Tanzania Uganda Ukraine United States Minor Outlying Islands Uruguay Uzbekistan Holy See (Vatican City State) Saint Vincent and the Grenadines Venezuela Virgin Islands, British Virgin Islands, United States Viet Nam Vanuatu Wallis and Futuna Samoa Kosovo Yemen South Africa, Republic of Zambia Zimbabwe

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Payments made (CAN$ '000):

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Percentage of revenue received from clients outside Canada by country
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
United States
Mexico
Provide the percentage of revenue received from any other countries - top 4 clients only
Other 1
Other 2
Other 3
Other 4
Total percentage
List of countries Aruba Afghanistan Angola Anguilla Åland Islands Albania Andorra United Arab Emirates Argentina Armenia American Samoa Antarctica French Southern Territories Antigua and Barbuda Australia Austria Azerbaijan Burundi Belgium Benin Bonaire, Saint Eustatius and Saba Burkina Faso Bangladesh Bulgaria Bahrain Bahamas Bosnia and Herzegovina Saint Barthélemy Belarus Belize Bermuda Bolivia Brazil Barbados Brunei Darussalam Bhutan Bouvet Island Botswana Central African Republic Cocos (Keeling) Islands Switzerland Chile China Côte d'Ivoire Cameroon Congo, The Democratic Republic of the Congo, Republic of the Cook Islands Colombia Comoros Cape Verde Costa Rica Cuba Curaçao Christmas Island Cayman Islands Cyprus Czech Republic Germany Djibouti Dominica Denmark Dominican Republic Algeria Ecuador Egypt Eritrea Western Sahara Spain Estonia Ethiopia Finland Fiji Falkland Islands (Malvinas) France Faroe Islands Micronesia, Federated States of Gabon United Kingdom Georgia Guernsey Ghana Gibraltar Guinea Guadeloupe Gambia Guinea-Bissau Equatorial Guinea Greece Grenada Greenland Guatemala French Guiana Guam Guyana Hong Kong Special Administrative Region Heard Island and McDonald Islands Honduras Croatia Haiti Hungary Indonesia Isle of Man India British Indian Ocean Territory Ireland, Republic of Iran Iraq Iceland Israel Italy Jamaica Jersey Jordan Japan Kazakhstan Kenya Kyrgyzstan Cambodia Kiribati Saint Kitts and Nevis Korea, South Kuwait Laos Lebanon Liberia Libya Saint Lucia Liechtenstein Sri Lanka Lesotho Lithuania Luxembourg Latvia Macao Special Administrative Region Saint Martin (French part) Morocco Monaco Moldova Madagascar Maldives Marshall Islands Macedonia, Republic of Mali Malta Burma (Myanmar) Montenegro Mongolia Northern Mariana Islands Mozambique Mauritania Montserrat Martinique Mauritius Malawi Malaysia Mayotte Namibia New Caledonia Niger Norfolk Island Nigeria Nicaragua Niue Netherlands Norway Nepal Nauru New Zealand Oman Pakistan Panama Pitcairn Peru Philippines Palau Papua New Guinea Poland Puerto Rico Korea, North Portugal Paraguay West Bank and Gaza Strip (Palestine) French Polynesia Qatar Réunion Romania Russian Federation Rwanda Saudi Arabia Sudan Senegal Singapore South Georgia and the South Sandwich Islands Saint Helena Svalbard and Jan Mayen Solomon Islands Sierra Leone El Salvador San Marino Somalia Saint Pierre and Miquelon Serbia Sao Tome and Principe Suriname Slovakia Slovenia Sweden Swaziland Sint Maarten (Dutch part) Seychelles Syria Turks and Caicos Islands Chad Togo Thailand Tajikistan Tokelau Turkmenistan Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Tuvalu Taiwan Tanzania Uganda Ukraine United States Minor Outlying Islands Uruguay Uzbekistan Holy See (Vatican City State) Saint Vincent and the Grenadines Venezuela Virgin Islands, British Virgin Islands, United States Viet Nam Vanuatu Wallis and Futuna Samoa Kosovo Yemen South Africa, Republic of Zambia Zimbabwe

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.ca
  • Specify the business website address 2
  • e.g., www.example.ca
  • Specify the business website address 3
  • e.g.,www.example.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 Provided Given Names, 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):

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?

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating 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 infostats@statcan.gc.ca or by fax at 1-514-496-4879.

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):
• 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
  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 for ceased operations
  • 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 are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but will re-open
    • 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:

Main activity

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.

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

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

Revenue

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

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax).

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

Include:

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

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. 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.

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

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

E-commerce

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 e-mail.

• 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.

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:

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, heating and hydro.

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment 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.

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

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

• Single ticket sales
• Include gift certificates.
• Contract production of live performances / on tour
  Revenues from sale of a live performance or production.

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

	CAN$ '000
a. Subscription ticket sales
b. Single ticket sales Exclude touring.
c. Touring admission sales
d. Contract production of live performances Include guarantees. Exclude on tour.
e. Contract production of live performances on tour
f. Technical artistic services e.g., backstage and post production services
g. Advertising and related services
h. Rental of facilities Include theatre, rehearsal space.
i. Food and beverage sales
j. Merchandise sales
k. All other sales e.g., broadcasting rights, alternate venues Specify all other sales:
Total sales of goods and services

2. What was this business's revenue for licensing of rights to use or broadcast copyrighted works?

e.g., dramatic works, musical works, performances, sound recordings

Licensing of rights to use or broadcast copyrighted works.
e.g., dramatic work, musical works, performances, sound recording

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 musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

CAN$ '000:

3. What were this business's grants, subsidies, donations, corporate sponsorships and fundraising?

Exclude funding received for capital projects.

Government support

Include:

• funding from lotteries and arts councils
• non-repayable grants, contributions and subsidies from all levels of government.

Exclude funding received for capital projects.

Private sector support

Include: revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

What were this business's grants, subsidies, donations, corporate sponsorships and fundraising?

	CAN$ '000
Government support Include funding from lotteries and art councils.
a. Federal
b. Provincial/Territorial
c. Municipal
d. All other government support e.g. foreign Specify all other government support:
Private sector support
e. Corporate donations
f. Corporate sponsorships
g. Individual donations
h. Fundraising events (gross)
i. Foundations
j. All other private sector support Specify all other private sector support:
Total grants, subsidies, donations, corporate sponsorships and fundraising (sum of questions 3a. to 3j.)

4. What were this business's total salaries, wages and benefits and contract fees?

Include performing and creative artists, production/technical and administrative personnel.

Sales, wages, and benefits and contract fees

Include honoraria, i.e., payments or fees rendered in recognition of professional services.

Salaries, wages and benefits in CAN$ '000:

Contract fees in CAN$ '000:

5. What was this business's average number of paid employees during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

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.

Average number of paid employees:

6. What was this business's percentage of paid employees (from question 5) who worked full time?

Percentage of paid employees 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.

Percentage of paid employees working full time:

7. What was this business's number of volunteers during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

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

Number of volunteers:

8. What was this business's number of hours worked by all volunteers during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

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

Number of hours:

9. What were this business's production expenses?

Include expenses directly related to production or programming (e.g., sets, props, costumes).

Exclude personnel costs and touring expenses.

Production expenses in CAN$ '000:

10. What were this business's touring costs?

Touring costs

Salaries and benefits for all of the people on the road e.g., performers, technical crew, company manager, drivers.

Include:

• fees
• transportation of personnel and equipment
• accommodations
• meals
• per diems.

Touring costs in CAN$ '000:

11. What were this business's live performances and attendees for each of the following performance types?

Live performances and attendees

Home

a. Main season

Productions throughout the company's regular season.

b. Performances for young audiences

Include: all non-adult performances i.e., the audience might be mixed, but the performance is geared to non-adults.

Note: Young audience would include children up to 14 years of age and youth 15 to 24 years of age.

c. Other performances e.g., run-outs and guarantees

Run-outs refer to live performances which might be beyond the normal home area but which do not require the payment of per diems.

Guarantees are performances where payment to the performing company is paid regardless of attendance at the performance. For most touring engagements, the sponsoring organization guarantees a fixed fee, known as a "guarantee", for the performance. For these fixed fee engagements, the presenter determines ticket prices, promotes the engagement and sells tickets. Even if sales do not cover the total cost of the fee agreed upon, the presenter is still responsible for full payment.

Touring - Inside and outside of Canada

Live performances outside your normal home area and which require the payment of per diems.

What were this business's live performances and attendees for each of the following performance types?

	Number of live performances	Number of attendees
Home
a. Main season Exclude performances for young audiences.
b. Performances for young audiences
c. All other performances - outside of main season e.g., run-outs and guarantees
Total home performances
Touring
d. Touring inside Canada
e. Touring outside Canada
Total touring performances

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.

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

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?

	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada - businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Revenue received (CAN$ '000):

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the revenue received from clients outside Canada?

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Payments made (CAN$ '000):

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by country?

	Percentage
a. United States
b. Mexico
c. Provide the percentage of payments made to any other countries - top 4 suppliers only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

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 Provided Given Names, 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):
• 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?

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• calculating 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
  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 for ceased operations
  • 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 are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but will re-open
    • 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:

Main activity

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

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

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.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2024 and March 31, 2025.

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

• May 1, 2023 to April 30, 2024
• June 1, 2023 to May 31, 2024
• July 1, 2023 to June 30, 2024
• August 1, 2023 to July 31, 2024
• September 1, 2023 to August 31, 2024
• October 1, 2023 to September 30, 2024
• November 1, 2023 to October 31, 2024
• December 1, 2023 to November 30, 2024
• January 1, 2024 to December 31, 2024
• February 1, 2024 to January 31, 2025
• March 1, 2024 to February 28, 2025
• April 1, 2024 to March 31, 2025.

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

• September 18, 2023 to September 15, 2024 (e.g., floating year-end)
• June 1, 2024 to December 31, 2024 (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.

Revenue

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

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax).

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

Include:

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

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. 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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

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, heating and hydro.

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment 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.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

Engineering services

a. Residential building engineering projects

All engineering services related to new and existing homes, row housing, apartments, etc., and mixed-use buildings that are predominantly used for residential housing.

Include:

• The provision of designs, plans and studies related to residential building projects
• Engineering advisory services that are related to a specific residential building project
• Engineering design services for residential building design-build projects that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

b. Commercial, public and institutional building engineering projects

All engineering services related to new and existing commercial, public, and institutional buildings, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes.

Include:

• Office buildings, shopping centers, hotels, restaurants, service stations, warehouses, bus and truck terminals, hospitals, schools, churches, prisons, stadiums and arenas, libraries and museums
• The provision of designs, plans and studies related to commercial, public and institutional building projects
• Engineering advisory services that are related to a specific commercial, public or institutional building project
• Engineering design services for commercial, public or institutional building design-build projects that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

Industrial and manufacturing engineering projects

c. Mining and metallurgical plant and process engineering projects

All engineering services related to mining and metallurgical facilities and processes.

Include:

• Integrated facility and process engineering projects
• All engineering services related to mining and metallurgical processes, such as mineral extraction, smelting, refining and metal forming.

d. Petroleum and petrochemical plant and process engineering projects

All engineering services related to petroleum and petrochemical facilities and processes, such as oil and gas platforms, refineries, pipelines and petrochemical plants

Include:

• Integrated facility and process engineering projects
• All engineering services related to processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation and mixing.

e. Industrial machinery engineering design projects

All engineering services related to the design of industrial machinery.

Include machinery design for industries such as:

• agriculture
• construction
• mining
• metalworking
• commercial and service industries
• heating, ventilating and air-conditioning
• power transmission machinery.

f. Other industrial and manufacturing engineering projects

All engineering services related to the design of industrial and manufactured products not elsewhere classified.

Other engineering services

g. Transportation engineering projects (e.g., road, rail, air, marine)

All engineering services related to highways, roads, streets, bridges, tunnels, railways, subways, airports, harbours, canals and locks and other transportation infrastructure.

Include:

• The provision of designs, plans and studies related to transportation projects
• Engineering advisory services that are related to a specific transportation project
• Engineering design services for a transportation design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services not related to a specific project (report at question 1l)
• Design-build contracts in which the contracts cover both the engineering design and construction elements (report at question 1o).

h. Municipal utility engineering projects

All engineering services related to municipal utilities.

Include:

• The provision of designs, plans and studies related to municipal utility projects
• Engineering advisory services that are related to a specific municipal utility project
• Engineering design services for a municipal utility design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

i. Power generation, transmission and distribution engineering projects

All engineering services related to power generating units, power transmission, distribution lines and related infrastructure.

Include:

• The provision of designs, plans and studies related to power projects
• Engineering advisory services that are related to a specific power project
• Engineering design services for a power design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o)

j. Telecommunications and broadcasting engineering projects

All engineering services related to systems for the transmission or distribution of voice, data and programming.

Include:

• The provision of designs, plans and studies related to telecommunications and broadcasting projects
• Engineering advisory services that are related to a specific telecommunications or broadcasting project
• Engineering design services for a telecommunications or broadcasting design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

k. Hazardous and industrial waste engineering projects

All engineering services related to systems for the collection, treatment and disposal of hazardous and industrial waste and the control of pollution.

Include:

• The provision of designs, plans and studies related to hazardous and industrial waste projects
• Engineering advisory services that are related to a specific hazardous or industrial waste project
• Engineering design services for a hazardous or industrial waste design-build project that are provided on a subcontract basis.

Exclude:

• Engineering advisory services that are not related to a specific project (report at question 1l)
• Design-build contracts, in which the contracts cover both the engineering design and construction elements (report at question 1o).

l. Engineering advisory services (e.g., expert witness, forensic investigation, etc.)

The provision of advice, studies and reports on engineering matters, except when the advice relates to a specific project. Advice, studies and reports provided in conjunction with a project are classified based on the project type.

Include:

• policy analysis
• regulatory studies
• audits
• forensic investigations
• expert witness services.

m. Other engineering projects or services

Other projects or services provided by engineering firms that are not classified elsewhere.

Secondary activities

n. Project management services

Planning, supervising and co-ordinating the activities involved in carrying out a project, with regard to time, cost, performance requirements and other constraints. May also include the arrangement of finances for a project, procurement of equipment and subcontractors. Project management services refer only to situations in which project management is offered as a stand-alone service.

o. Construction services (include design-build contracts)

Constructing, repairing, renovating buildings and engineering works, as well as subdividing and developing land, through prime contracts or sub contracts.

Include:

• construction of buildings
• heavy and civil engineering construction
• specialty trade contractors.

Exclude:

• manufacturing and installing building equipment such as power boilers and manufacturing pre-fabricated buildings
• operating highways, streets and bridges
• house moving (transportation only)
• project management services, when it is a primary activity
• maintenance of rights of way for power, communication and pipe lines
• cleaning building exteriors after construction.

p. Environmental consulting services

The provision of objective information, advice and guidance to clients concerning the preservation of air, water and soil quality, natural resource development, waste management, pollution control and other environmental issues.

Include the sale or transfer of technology to a client, which often extends to assisting the client with the organization and monitoring of solution implementation.

Exclude services that involve stand-alone implementation.

q. Other sales of goods and services

All other engineering services not defined above.

Total sales of goods and services

The sum of questions 1a. to 1q. above.

What were this business's sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Engineering services
a. Residential building engineering projects
b. Commercial, public and institutional building engineering projects
Industrial and manufacturing engineering projects
c. Mining and metallurgical plant and process engineering projects
d. Petroleum and petrochemical plant and process engineering projects
e. Industrial machinery engineering design projects
f. Other industrial and manufacturing engineering projects
Other engineering services
g. Transportation engineering projects e.g., road, rail, air, marine
h. Municipal utility engineering projects
i. Power generation, transmission and distribution engineering projects
j. Telecommunications and broadcasting engineering projects
k. Hazardous and industrial waste engineering projects
l. Engineering advisory services e.g., expert witness, forensic investigation
m. Other engineering projects or services
Secondary activities
n. Project management services
o. Construction services Include design-build contracts.
p. Environmental consulting services
q. Other Specify all other sales of goods and services:
Total sales of goods and services

2. What were this business's sales by each of the following types of revenue?

Sales by type of revenue

a. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

• reimbursable expenses
• subcontract fees awarded to other companies.

b. Subcontracts

Please report the value of subcontracts awarded by you to other firms or consultants.

c. Reimbursables

Include the cost of all contract-related materials used in a project that are billed to the client.

Exclude subcontract fees.

d. Other income

Revenues not elsewhere classified.

Total sales

The sum of questions a. to d. above.

What were this business's sales by each of the following types of revenue?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
a. Fee income Exclude reimbursable expenses, subcontract fees awarded to other companies.
b. Subcontracts Report the value of jobs you subcontracted out to other companies.
b1. Engineering consulting
b2. Other consulting e.g., architects and contractors
c. Reimbursables i.e., revenue received from clients to cover the cost of contract related materials
d. Other Specify other income:
Total sales

3. Please report sales of engineering services related to:

Environment-related projects

This section collects data on sales of selected environmental engineering services.

Include sales of related machinery, equipment and products sold as part of a service delivered.

a. Facilities that generate electrical power from the following renewable energy sources: sun, wind, water, biomass or the earth's heat

All engineering services related to facilities that generate electrical power from the following sources of renewable energy: sun, wind, water, biomass or earth's heat.

b. Municipal waste water treatment

All engineering services related to systems for the treatment of municipal waste water.

c. Municipal garbage collection and disposal

All engineering services related to municipal garbage collection and disposal systems, including recycling facilities, composting facilities, transfer stations, resource recovery facilities and landfill sites.

d. Site remediation

All engineering services related to remediation of contaminated site, including remediation of the air, soil, ground and/or surface water (fresh or salt).

e. Industrial air, water and solid waste collection, treatment and disposal projects

All engineering services related to programs for the collection, treatment, recycling and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems.

Please report sales of engineering services related to:
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
a. Facilities that generate electrical power from the following renewable energy sources: sun, wind, water, biomass or the earth's heat
b. Municipal waste water treatment
c. Municipal garbage collection and disposal
d. Site remediation
e. Industrial air, water and solid waste collection, treatment and disposal projects

4. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

Number

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada - businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouses/distribution centres.

What was the percentage breakdown of this business's sales by consumer location?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Revenue received (CAN$ '000)

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Payments made (CAN$ '000)

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Goods
Services
Royalties, rights, licensing and franchise fees
Total percentage

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

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 Provided Given Names, 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?