Why are we conducting this survey?

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

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

• calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
• establishing government programs to assist businesses
• assisting the business community in negotiating contracts and collective agreements
• supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
• indexing social benefit programs and determining tax brackets
• enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

Your information may also be used by Statistics Canada for other statistical and research purposes.

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

Other important information

Authorization to collect this information

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

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

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

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut and with Natural Resources Canada.

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.

Additional information

In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

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. This business unit has been identified as a Head Office. For the purposes of this survey, a Head Office provides support services such as accounting, payroll, management and legal to other entities within the same enterprise.

Which of the following statements most accurately describes this business unit?

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.

This Canadian industry comprises establishments primarily engaged in providing general management and/or administrative support services to affiliated establishments. Head offices are engaged in directing or managing the enterprise as a whole.

• This business unit is a Head Office
• This business unit is not a Head Office

Please describe in detail the main activities performed by this business unit

Main activity

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

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

• Yes
• No

When did the main activity change?

• Date

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.

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, 2020 and March 31, 2021.

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

• May 1, 2019 to April 30, 2020
• June 1, 2019 to May 31, 2020
• July 1, 2019 to June 30, 2020
• August 1, 2019 to July 31, 2020
• September 1, 2019 to August 31, 2020
• October 1, 2019 to September 30, 2020
• November 1, 2019 to October 31, 2020
• December 1, 2019 to November 30, 2020
• January 1, 2020 to December 31, 2020
• February 1, 2020 to January 31, 2021
• March 1, 2020 to February 28, 2021
• April 1, 2020 to March 31, 2021.

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

• September 18, 2019 to September 15, 2020 (e.g., floating year-end)
• June 1, 2020 to December 31, 2020 (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.

1. 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.
2. 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.
3. 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).
4. 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.
5. 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.
6. Dividends
   • Include:
     • dividend income
     • dividends from Canadian sources
     • dividends from foreign sources
     • patronage dividends.
   • Exclude equity income from investments in subsidiaries or affiliates.
7. 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.
8. 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.

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.

1. 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).
2. 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.
3. 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.
4. 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.
5. 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).
6. 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).
7. 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).
8. Telephone, Internet and other telecommunication
   • Include:
     • internet
     • telephone and telecommunications
     • cellular telephone
     • fax machine
     • pager.
9. 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.
10. 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
11. 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.
12. 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.
13. 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.
14. 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).
15. 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.
16. 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.
17. 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.
18. 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).
19. 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.
20. 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.
21. All other costs and expenses (including intracompany expenses)
    • Include:
      • production costs
      • pipeline operations, drilling, site restoration
      • gross overriding royalty
      • other producing property rentals
      • well operating, fuel and equipment
      • other lease rentals
      • other direct costs
      • equipment hire and operation
      • log yard expense, forestry costs, logging road costs
      • freight in and duty
      • overhead expenses allocated to cost of sales
      • other expenses
      • cash over/short (negative expense)
      • reimbursement of parent company expense
      • warranty expense
      • recruiting expenses
      • general and administrative expenses
      • interdivisional expenses
      • interfund transfer (minus expense recoveries)
      • exploration and development (including prospect/geological, well abandonment and dry holes, exploration expenses, development expenses)
      • amounts not included in sub-questions a. to t. above.
    Total expenses
    • The sum of sub-questions a. to u.

Industry characteristics

1.  What percentage of the revenue, at this head office only, is generated from:

Revenue is divided into two main categories: revenue from transactions with external clients and revenue from transactions with internal clients. Please report accordingly.

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what is the average number of people employed at this head office only?

Include full-time, part-time and temporary employees and employees absent with pay.

Exclude contract and subcontract workers who are not part of your payroll.

Employment at this head office

To calculate the average number of people employed, add the number of people employed in the last pay period of each month and divide this sum by the number of months in the reporting period (usually 12).

Exclude:

• contract and subcontract workers who are not part of your payroll
• company pensioners
• persons working on a full commission basis for whom you are not making Canada Pension Fund (CPP) or Quebec Pension Fund (le Régime des rentes du Québec) or employment insurance (EI) contributions
• outside directors of incorporated companies.

Number

COVID-19

1. In response to the COVID-19 pandemic, did this business experience additional expenses to comply with public health and safety guidelines or corporate guidelines to be allowed to operate?

Additional expenses could include: purchases of cleaning supplies, sanitation measures, protective equipment for employees or customers and costs to retrofit business operations (e.g., Plexiglass barriers, new equipment that facilitates physical distancing, additional labour costs).
Public health and safety guidelines refer to guidelines from a federal, provincial or municipal health agency.

Yes

What were the total additional expenses in fiscal year 2020?
Report in thousands of dollars. For expenses less than $500, enter "0".
When precise figures are not available, please provide your best estimate.

Additional labour costs, if applicable (CAN$ '000)
$ ,000
Other additional expenses (CAN$ '000)
$ ,000

As a result of the additional expenses or business conditions, did this business delay plans to expand operating capacity or undertake investments?

No

2. In response to the COVID-19 pandemic, in which of the following ways did this business change operating methods? 

Include both temporary and ongoing changes.

Select all that apply.

• Adopt or expand upon a contact-less business model (e.g., e-commerce sales, drive-through, delivery, curbside pickup, offer virtual services )
• Retrofit the workspace
• Invest in e-commerce platforms
• Use business intelligence technologies (e.g., cloud-based computing systems and big data analytic tools)
• Develop new supply chains
• Ask some or all employees to work from home
• Introduce or accelerate the introduction of new goods and services
• Increase prices charged to customers of certain goods and services as a result of the COVID-19 pandemic
• Decrease prices charged to customers of certain goods and services as a result of the COVID-19 pandemic
• Change marketing strategy (Include re-allocating marketing budget)
• Increase marketing budget
• Decrease marketing budget
• Expand to new markets
• Substitute capital for labour (e.g., automation, robots for use in producing goods and services)
• Provided extra staff training (e.g., job specific training, managerial training, training in new technology, training in new business practices, digital skills training, data literacy skills, other training and development)
• Downsize business activities (e.g., reduce goods and services offered)
• Reduce labour costs (e.g., lay off employees, furlough employees, request employees take vacation, reduce hours of employees, offer early retirement package, outsource work)
• Reduce costs other than labour costs
• Take other actions
• Specify the additional actions taken

  OR

• No changes to operating methods in response to the COVID-19 pandemic

3. Due to COVID-19, did this business receive public financial relief to avoid layoffs through the Canada Emergency Wage Subsidy or Temporary 10% Wage Subsidy programs?

Yes
How much did your business obtain through these means?
Financial relief received (CAN$ '000)
$ ,000

No

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  Specify the business website address
  e.g., www.example.ca
• No

Statistics Canada is piloting a web data extraction initiative, also known as web scraping, which uses software to search and compile publicly available data from business websites. As a result, we may visit the website for this business to search for, and compile, additional information. This initiative should allow us to reduce the reporting burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will do our utmost to ensure the data are collected in a manner that will not affect 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 mandate.

Please visit Statistics Canada's web scraping initiative page for more information.

Please visit Statistics Canada's transparency and accountability page to learn more.

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.

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.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
• Ceased operations
• Sold operations
• Amalgamated with other businesses or organizations
• Temporarily inactive but will re-open
• No longer operating due to other reasons

When did this business or organization close for the season? Date?

When does this business or organization expect to resume operations? Date

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

When was this business or organization sold? Date

What is the legal name of the buyer?

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?

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?

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
• No

When did the main activity change? Date

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

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

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

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

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

• Yes, there are other activities
• 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.

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, 2020 and March 31, 2021.

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

• May 1, 2019 to April 30, 2020
• June 1, 2019 to May 31, 2020
• July 1, 2019 to June 30, 2020
• August 1, 2019 to July 31, 2020
• September 1, 2019 to August 31, 2020
• October 1, 2019 to September 30, 2020
• November 1, 2019 to October 31, 2020
• December 1, 2019 to November 30, 2020
• January 1, 2020 to December 31, 2020
• February 1, 2020 to January 31, 2021
• March 1, 2020 to February 28, 2021
• April 1, 2020 to March 31, 2021.

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

• September 18, 2019 to September 15, 2020 (e.g., floating year-end)
• June 1, 2020 to December 31, 2020 (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.

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

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 and heating.

Include:

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

Exclude:

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

g. Office and computer related expenses
Include:

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

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

h. Telephone, Internet and other telecommunication
Include:

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

i. Business taxes, licenses and permits
Include:

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

j. Royalties, franchise fees and memberships
Include:

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

Exclude Crown royalties

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

Include:

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

l. Rental and leasing
Include:

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

m. Repair and maintenance
Include:

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

n. Amortization and depreciation
Include:

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

o. Insurance
Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment
Include:

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

q. Travel, meetings and conventions
Include:

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

r. Financial services
Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense
Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses
Include:

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

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

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

Total expenses
The sum of sub-questions a. to u.

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

Please exclude federal, provincial or territorial sales tax collected for remittance to a government agency.

a. Rental income - residential properties
Include:

• apartments
• single family homes
• semi-detached or row houses.

a1. Rental or leasing of residential space in houses, for use as the principal residence of a household
Houses are accommodation units in which each housing unit is separated from its neighbours by a ground-to-roof wall with no units either above or below. Includes single detached houses and attached houses such as side by side town houses, row houses and doubles. May include additional facilities, such as parking and recreational amenities.

Exclude:

• rental of land
• renting space for use as temporary accommodation, such as hotel rooms, cottages and campsites.

a2. Rental or leasing of residential space in apartments and similar housing units, for use as the principal residence of a household
These are units in which each housing unit is not separated from its neighbours by a ground to-roof wall and/or adjoins units constructed above or below, including apartments, duplexes, triplexes. May also include additional facilities, such as parking and recreational amenities.

Exclude:

• rental of mobile homes, motor homes, and rooms in boarding houses and dormitories, when used as principal residences
• renting space for use as temporary accommodation, such as hotel rooms and campsites.

b. Rental income - commercial / non-residential properties
Include:

• shopping centres
• plazas
• stores
• office buildings
• factories
• warehouses
• recreational spaces
• convention spaces in hotels
• convention centres.

b1. Rental or leasing of buildings or space within buildings or other facilities, for office and professional uses
Exclude:

• rental of space for meetings, conventions and similar events
• rental of parking spaces.

b2. Renting or leasing of buildings or space within buildings or other facilities, for commercial uses such as stores, restaurants, cinemas, bank branches and beauty salons
Include rental of sites on a 'concession' basis at entertainment, sports and other venues and rental of commercial space in hotel and office building lobbies.

Exclude providing a location for the placement of vending machines.

b3. Rental or leasing of buildings or space within buildings or other facilities, for use in manufacturing, storage, distribution and similar industrial activities
Include rental of space for research activities. Includes rental of space for these uses in industrial, manufacturing and research parks.

c. Rental income - mini-warehouses and self storage units
Include:

• rooms
• compartments
• lockers
• containers
• outdoor spaces.

d. Other residential real estate rental

d1. Rental or leasing of land for residential uses
Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rental of serviced lots in trailer and mobile home parks.

d2. Other rental of residential space (e.g., mobile homes, motor homes, houseboats, rooms in boarding houses and dormitories when used as a principal residence)

e. Other commercial/non-residential real estate rental

e1. Rental or leasing of land for non-residential uses
Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rent paid for the right to exploit inland surface waters for recreational or other purposes, including fishing.

Exclude:

• rental of non-residential buildings and other facilities, including engineering structures
• rent, royalties or other payments paid for the right to explore or exploit deposits of minerals or fossil fuels
• providing a location for the placement outdoors of coin-operated machines such as children's mechanical rides
• rental of parking spaces.

e2. Other rentals of non-residential/commercial space (for banquets, parties, and social events, business conventions, theatres, sports venues, auditoriums, stadiums etc.).

f. Revenue from property management services
Please report revenue generated by managing real estate properties on behalf of the property owners.

f1. Management of residential buildings, such as houses and apartments, on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

f2. Management of non-residential buildings, such as office, retail and industrial space, on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

f3. Land property management on behalf of property owners
This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the land at the end of the renting contract, etc.

g. Revenue from goods purchased for resale as is (e.g., drinks, food, games)
Include:

• soft drinks
• food
• games
• laundry detergent, etc.

h. Other related sales - specify:
Include:

• coin-operated laundry services
• parking
• bad debt recoveries
• operating subsidies
• any other operating revenue not reported above.

Total sales
The sum of amounts reported at question 1a. to 1h.

2. Please provide the percentage of total revenue from real estate investment trusts.

Percentage of total revenue from real estate investment trusts

Please report your percentage of total revenue from real estate investment trusts.

Percentage

3. Please provide selected expenditure information.

Selected expenditure information

Please report expenses excluding the portion of federal, provincial or territorial sales tax refunded by government. If your bookkeeping practices make this impossible, please indicate which refunds are included.

a. Property management fees paid
Please report expenses generated by hiring a property management firm to manage an owner's real estate property.

b. Real estate commissions paid
Please report commissions paid to an agent or middleman for providing the service to the vendor or purchaser of bringing together the two parties to a transaction.

c. Value of inducements to tenants Include:

• leasehold improvements
• loan interest
• free rent
• paid moving expenses.

Please only report the amount of expenses you capitalized during the reporting period.

d. Transfer taxes and lot levies paid
Please report expenses related to transfer taxes and lot levies.

e. Property taxes paid
Please report taxes paid on vacant land and buildings.

f. Mortgage interest paid
Please report the interest portion of the mortgage payments.

Exclude interest expenses related to bank loans.

4. Please provide property information.

Property information

a. Number of buildings owned and/or managed at year end
Please report the number of buildings you owned and/or managed at the end of the reporting period.

b. Number of rental units owned and/or managed at year end
Please report the number of units you owned and/or managed at the end of the reporting period.

c. Square feet rented or leased (commercial / non-residential only)
Please report the number of square feet you rented or leased at the end of the reporting period.

COVID-19

1. In response to the COVID-19 pandemic, did this business experience additional expenses to comply with public health and safety guidelines or corporate guidelines to be allowed to operate?

Additional expenses could include: purchases of cleaning supplies, sanitation measures, protective equipment for employees or customers and costs to retrofit business operations (e.g., Plexiglass barriers, new equipment that facilitates physical distancing, additional labour costs).
Public health and safety guidelines refer to guidelines from a federal, provincial or municipal health agency.

Yes

What were the total additional expenses in fiscal year 2020?
Report in thousands of dollars. For expenses less than $500, enter "0".
When precise figures are not available, please provide your best estimate.

Additional labour costs, if applicable (CAN$ '000)
$ ,000
Other additional expenses (CAN$ '000)
$ ,000

As a result of the additional expenses or business conditions, did this business delay plans to expand operating capacity or undertake investments?

No

2. In response to the COVID-19 pandemic, in which of the following ways did this business change operating methods? 

Include both temporary and ongoing changes.

Select all that apply.

• Adopt or expand upon a contact-less business model (e.g., e-commerce sales, drive-through, delivery, curbside pickup, offer virtual services )
• Retrofit the workspace
• Invest in e-commerce platforms
• Use business intelligence technologies (e.g., cloud-based computing systems and big data analytic tools)
• Develop new supply chains
• Ask some or all employees to work from home
• Introduce or accelerate the introduction of new goods and services
• Increase prices charged to customers of certain goods and services as a result of the COVID-19 pandemic
• Decrease prices charged to customers of certain goods and services as a result of the COVID-19 pandemic
• Change marketing strategy (Include re-allocating marketing budget)
• Increase marketing budget
• Decrease marketing budget
• Expand to new markets
• Substitute capital for labour (e.g., automation, robots for use in producing goods and services)
• Provided extra staff training (e.g., job specific training, managerial training, training in new technology, training in new business practices, digital skills training, data literacy skills, other training and development)
• Downsize business activities (e.g., reduce goods and services offered)
• Reduce labour costs (e.g., lay off employees, furlough employees, request employees take vacation, reduce hours of employees, offer early retirement package, outsource work)
• Reduce costs other than labour costs
• Take other actions
• Specify the additional actions taken

  OR

• No changes to operating methods in response to the COVID-19 pandemic

3. Due to COVID-19, did this business receive public financial relief to avoid layoffs through the Canada Emergency Wage Subsidy or Temporary 10% Wage Subsidy programs?

Yes
How much did your business obtain through these means?
Financial relief received (CAN$ '000)
$ ,000

No

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  Specify the business website address
  e.g., www.example.ca
• No

Statistics Canada is piloting a web data extraction initiative, also known as web scraping, which uses software to search and compile publicly available data from business websites. As a result, we may visit the website for this business to search for, and compile, additional information. This initiative should allow us to reduce the reporting burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will do our utmost to ensure the data are collected in a manner that will not affect 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 mandate.

Please visit Statistics Canada's web scraping initiative page for more information.

Please visit Statistics Canada's transparency and accountability page to learn more.

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.

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

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2020 and March 31, 2021.

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

• May 1, 2019 to April 30, 2020
• June 1, 2019 to May 31, 2020
• July 1, 2019 to June 30, 2020
• August 1, 2019 to July 31, 2020
• September 1, 2019 to August 31, 2020
• October 1, 2019 to September 30, 2020
• November 1, 2019 to October 31, 2020
• December 1, 2019 to November 30, 2020
• January 1, 2020 to December 31, 2020
• February 1, 2020 to January 31, 2021
• March 1, 2020 to February 28, 2021
• April 1, 2020 to March 31, 2021.

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

• September 18, 2019 to September 15, 2020 (e.g., floating year-end)
• June 1, 2020 to December 31, 2020 (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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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?