Table of contents

• Message from the Canadian Statistics Advisory Council
• Executive summary
• 1. Introduction
• 2. National data strategy
  • 2.1. Critical data gaps
    • Data gaps on health and health care
    • Data gaps on racialized groups and Indigenous peoples
  • 2.2. Serious imbalances in funding statistical programs
• 3. Privacy and data sharing
  • 3.1. Provincial and territorial data sharing
• 4. Microdata access
  • 4.1 Modernizing the Microdata Access Program
• Definitions
• Endnotes

Executive summary

Statistics Canada's central role as an independent national statistical organization has never been more critical to meeting the need for timely and high-quality statistics in Canada. Having an independent and trusted source of official statistics provides a solid foundation for government accountability and evidence-based decision making by both the public and the private sectors for the benefit of all Canadians.

The fast pace of social and economic change is affecting the kinds of data and analyses Canadians need. There has also been a dramatic shift in how Canadians receive information, with a proliferation of information from new sources, such as social media. New tools are being used to collect, process, transform and visualize information. For Canada to succeed in this dynamic digital economy, Statistics Canada must play a central leadership role, coordinating with governments and organizations to produce coherent and trusted national statistical information.

Canadians have provided personal data to Statistics Canada for over 100 years. The confidentiality of their information is protected under the Statistics Act, and, under federal data protection laws, Statistics Canada must respect the privacy of Canadians. There should be no conflict between respect for the privacy of Canadians and the need for Canadians to provide data to Statistics Canada.

1. Introduction

Statistics Canada's central role as an independent national statistical organization has never been more critical to meeting the need for timely and high-quality statistics in Canada. Having an independent and trusted source of official statistics provides a solid foundation for government accountability and evidence-based decision making by both the public and the private sectors for the benefit of all Canadians. These decisions affect everybody's daily lives, including their health, where they live, where they work and their wages.

Fundamental to public trust is the clear independence of the country's national statistical office, where high-quality statistics and pertinent statistical analyses are produced with objective methods and with outputs that are accessible to everyone. The requirement that statistical information not be subject to political pressure and not serve special interests must be well recognized. This way, even people who may not trust their government can trust the statistical results and, just as importantly, entrust their information to Statistics Canada.

Canadians have provided personal data to Statistics Canada for over 100 years. The confidentiality of their information is protected under the Statistics Act, and, under federal data protection laws, Statistics Canada must also respect the privacy of Canadians. There should be no conflict between respect for the privacy of Canadians and the need for Canadians to provide data to Statistics Canada.

The fast pace of social and economic change is affecting the kinds of data and analyses Canadians need. For example, with the growth of online shopping, Statistics Canada requires new methods to measure consumer spending. Data on consumer spending are used to produce the Consumer Price Index, which Canadians depend on as a measure of inflation that affects wages, pensions, the cost of goods and interest rates. There has also been a dramatic shift in how Canadians receive information, with a proliferation of information from new sources, such as social media. New tools are being used to transform and visualize information, with significant increases in the flows of information, the extent of interconnectedness, and the development of increasingly powerful artificial intelligence software.

Not all available data sources are of good quality, nor do they all take measures to protect the privacy of personal information. Big datasets (usually characterized by their high volumes of data, speed of updates and variety of formats) and web-scraped data (data extracted from websites) are important new sources of data. However, their value for statistical analysis often has significant limitations, such as the underrepresentation of people with certain social or economic characteristics.

For Canada to succeed in this dynamic digital economy, Statistics Canada's role is key. The agency not only has the mandate to produce high-quality national social and economic measures, as well as more disaggregated statistical portraits, it also must play a central leadership role in coordinating data collection and integration with governments and organizations to produce coherent national statistical information for the benefit of all Canadians. This includes supporting leading-edge analysis of this statistical information.

Statistics Canada is responding to these challenges by developing, piloting and deploying new data sources, collection techniques and modelling to add depth and agility to its statistical programs. It has also engaged with Canadians in new ways—for example, using social media to encourage participation in web panel surveys and crowdsourcing surveys. At the same time, the federal government needs to seriously commit to starting a dialogue to address persistent, systemic data gaps. In some key sectors, fragmented data and an unwillingness to share data across jurisdictions have hampered Statistics Canada's ability to create needed nationwide datasets on a timely basis to address the country's most complex and dynamic challenges.

2. National data strategy

Nationwide data are a key strong foundation for decision makers and governments at all levels, as well as the general public, to understand and address important social, health, economic, environmental and energy issues facing Canadians.

Canada does not have a proactive national data strategy that considers the information needs of both today and the future and that puts in place new data sources to inform and anticipate emerging issues and concerns. Throughout its history, Statistics Canada has continually modernized its statistical programs to provide Canadians with the nationwide data and statistical information they need.

Its current modernization initiative is in response to a rapidly evolving digital economy and society. However, there are important data gaps in sectors such as health, energy and the environment, and a lack of sociodemographic detail, including about racialized and Indigenous groups, in social and economic indicators.

New governance mechanisms are required to formally open new dialogues on national data needs and how to best collect and share this information. This must be led by Statistics Canada, in accordance with its mandate, with the full support and funding of the federal government. It must also include all levels of government and statistical organizations. Without a national data strategy, bureaucratic inertia and other hindrances to collecting and sharing statistical information across jurisdictions will continue to outweigh efforts to develop needed nationwide data accessible to all Canadians.

A national data strategy could include First Nations, Inuit and Métis organizations that are planning, implementing and exercising control over the delivery of services to their communities. The nature of the data and analytical skills they require is changing and is more specific to regional and local issues that affect their peoples. Collection for new data needs could be done in partnership with Statistics Canada and other departments. This includes, for example, the need for data to support indicators of well-being, resiliency, understanding, and measurable progress on reconciliation and economic measures.

Statistics Canada is well positioned to lead the various dialogues on national data and information needs. Its proven operational infrastructure provides an essential foundation, given that the agency has developed statistical data from hundreds of federal, provincial and territorial administrative data files. Its expertise in developing high-quality data using standardized concepts and classifications is recognized internationally. Statistics Canada also has the ability, with the required confidentiality protections in place, to combine and link these data with data from other sources to produce the statistical information needed to address national data gaps.

Statistics Canada must build on the new avenues of collaboration created as governments and experts came together in response to the COVID-19 pandemic. This involves working with governments at all levels, other organizations, and new public and private sector partners to produce nationally comparable data that are representative of all Canadians. It also involves developing a close relationship with Canadians to better understand how to maintain their trust as an independent national statistical office and being transparent with regard to the privacy and confidentiality of Canadians' personal information.

Statistical data requirements and funding should be explicitly included in the planning for all federal government programs. There is presently no standard or coordinated way to assess priority data requirements within the federal government. Statistics Canada works closely with most federal departments and organizations in reviewing their data needs. However, these discussions tend to involve only one or two departments at a time, reducing the scope and richness of the information collected. Statistics Canada is also often not actively consulted in the planning of new federal programs, limiting the statistical measures that should be produced.

The federal government should enable Statistics Canada to work collectively with all departments to establish, maintain and act upon a national data strategy that recognizes the interactions between economic, social, health, environmental and energy issues. Data and statistical information should be formally integrated in federal planning processes to more aptly measure, monitor and evaluate federal program outcomes.

2.1 Critical data gaps

It is essential that the country's decision makers have high-quality data and statistical information that represent all regions of Canada and the full range of experiences of individual Canadians. Statistics Canada's current statistical output is vast. Users can access statistical tables, data files and analyses on just about any topic of interest.

At the same time, these data do not always tell the whole story. Information that spans the social, economic and geographic spectrum is often not available. The rapid rise of the digital economy and the impacts of climate change on the environment are examples of areas where new types of data are required to measure impacts on Canadian society and on the Canadian economy. Understanding the barriers faced by racialized groups and Indigenous Peoples also requires more detailed and disaggregated data on employment, income, health and justice.

This year's report focuses on two areas where critical data gaps have long existed. These have become especially evident recently, with the COVID-19 pandemic and increased global awareness of racial inequities.

Data gaps on health and health care

Experts have been saying for years that national health data in Canada are seriously deficient, resulting in inadequate measures of the population's health status and the functioning of the health care sector. Rectifying this situation must be a top national statistics priority. Federally, health data are collected primarily by Statistics Canada (health status and health care) and the Canadian Institute for Health Information (health system performance).

A substantial amount of health data presently exists within provincial and territorial jurisdictions, and it is increasing as hospitals and community clinics adopt new technologies to collect and use health information. This information has tremendous potential for national research on health care and population health. Yet Canada-wide health data are largely fragmented, often unavailable and inconsistent.

This became quickly apparent during the COVID-19 pandemic, when key health data were seriously lacking and inadequate for providing decision makers with the statistical indicators they needed. For example, basic information on COVID-19 confirmed cases and deaths, as well as more detailed information such as that found in hospital records, suffered from delays, incomplete and missing data, and inconsistent definitions across jurisdictions.

These data gaps and inconsistencies have led to serious shortcomings in the timeliness, completeness and quality of Canadian health care and health outcome data. In turn, this has greatly impaired the ability of governments at all levels to monitor and assess the evolution of the pandemic, let alone address serious health issues in Canada.

Barriers to national health data

Provincial, territorial and regional health authorities collect institution-specific health data primarily to administer health care services within their own jurisdictions. Consistency across regions in concepts, definitions, specific data elements collected and completeness of records is often not a priority. It takes months and sometimes longer for information as basic as that from death certificates to become part of the nationwide data that are needed to track deaths related to the pandemic. The methods used to collect medical records from hospitals and community clinics also range widely, from faxed documents to electronic records transferred directly to centralized health care databases. As well, the various software systems designed to collect and retain information such as medical records are often incompatible, limiting the information public health agencies have on important areas.

Some health authorities have invoked provincial data protection laws as barriers to sharing certain information outside their borders. However, the sharing of identifiable data with Statistics Canada is permitted under their data protection laws, in accordance with the Statistics Act. There is also a strong reticence on the part of many provincial and territorial health organizations and communities to share data across health care systems within Canada. Some health officials do not feel that their programs should be subject to scrutiny outside their jurisdiction.

A national health data infrastructure is essential both for supporting health policies and the health care Canadians receive and, more specifically, for managing emergencies such as the current pandemic. The federal government transfers billions of dollars annually to the provinces and territories to help fund health care services, with increases likely in the future for long-term care and possibly pharmacare. The funding of these services must include a provision for nationally comparable health data to measure the state of health and health care in Canada, and the functioning of the health care sector.

Data gaps on racialized groups and Indigenous peoples

The ability to address barriers faced by racialized groups and Indigenous peoples in Canada is seriously hampered by the lack of timely, consistent and disaggregated data.

While the data gaps are not new, recent events in Canada and the United States have brought them to the forefront. For example, the data needed to properly examine the impact of the COVID-19 pandemic on the health and well-being of racialized groups, particularly Black Canadians, and Indigenous communities have not been available. Public outcry has increased following the deaths of Black people at the hands of police officers in the United States and Canada. Supporters of movements such as Black Lives Matter and Indigenous Lives Matter are demanding reforms to address systemic discrimination in areas such as health, employment, housing and justice.

Canada is among the world's most ethnically diverse countries. More than one-fifth of Canadians identify as belonging to a visible minority group. This proportion is projected to increase, as they represent a large majority of new immigrants to Canada, particularly in large cities.

Despite their growing numbers, there have been relatively few national studies of how these groups are faring in Canada. With the census as the main source of information, reports tend to be descriptive profiles of immigrants, visible minorities and Indigenous groups, including general analyses of changes in housing, employment and income. Much of the information available to decision makers is highly aggregated, partial and anecdotal.

Canada needs much more comprehensive data to inform the current debates on the barriers many Canadians face to fully engage in all aspects of society and the economy. It is essential to look beyond the census for high-quality statistical information disaggregated by racialized and Indigenous groups that integrate elements such as family, housing, education, employment, income and well-being.

Surveys generally do not have a large enough sample size to produce detailed disaggregated data, though the Canadian Community Health Survey, the Indigenous Peoples Survey, and more recently, the Labour Force Survey do provide general trends for visible minorities and for Indigenous people living off reserve.

To make inroads in developing a national infrastructure for data by race and by Indigenous group, the focus must include governments' administrative data in areas such as labour, education, health, housing and justice. While a large number of federal, provincial and territorial government departments and organizations already share their administrative data with Statistics Canada, few of these sources include data by racialized and Indigenous groups.

There is pressure from many Canadians and decision makers for government departments to begin incorporating information on race and on Indigenous peoples into their datasets for statistical purposes. Some Canadians may hesitate to share this information with government authorities, but, at the same time, many within these groups have long called for authorities such as police forces to collect this information.

There have been encouraging initiatives. Statistics Canada is presently in discussions with the Public Health Agency of Canada and the Canadian Institute for Health Information on how nationally standardized concepts and definitions must be applied to their planned collection of race-based health data. Also, Statistics Canada and the country's police chiefs have agreed to collect this information when compiling information on victims and accused people to address data gaps for Indigenous peoples and other sociodemographic groups. Statistics Canada has also created the Advisory Committee on Ethnocultural and Immigration Statistics and the Working Group on Black Communities in Canada to counsel the agency.

Statistics Canada is engaging with national Indigenous organizations to provide statistical capacity building that is grounded in the needs of Indigenous peoples. Efforts are being made to identify where data gaps exist and how Statistics Canada data sources and expertise can help improve data quality and access, and support decision making. Statistics Canada's "Statistics on Indigenous peoples" web portal enables users to access data on Indigenous communities on topics such as children and families, health and well-being, education, and work.

Nevertheless, critical data gaps remain, and more needs to be done to address them.

2.2 Serious imbalances in funding statistical programs

It is important that public and private sector decision makers have high-quality data and statistical information that represent all regions of Canada and the full range of circumstances of individual Canadians. Stable core funding for Statistics Canada's programs is essential to having this information. Statistics Canada is given the resources to produce economic indicators for about 20 key areas of economic activity, such as the gross domestic product (GDP), consumer prices and employment. During the COVID-19 pandemic, the agency has been able to continue producing these data, which are critical for assessing the economic impact of the crisis. However, there is an increasing focus on social and environmental data, which measure other important contributors to well-being, beyond the traditional economic measures. This is reflected in a growing international consensus on the need to go beyond the GDP, recognizing that social, health, economic and environmental factors all affect people's well-being. How these various factors interact and affect each other also has significant impacts on individuals, as well as on national and regional economies.

Many of Statistics Canada's key social statistics programs, and certain economic, environmental and energy programs, are largely dependent on ad hoc funding and cost-recovery transfers from federal departments. Support for these programs is often based on the siloed needs of one or two departments. These programs' vulnerability to cuts can significantly affect important and more comprehensive data needs and areas of research. Stable core funding for these programs is essential to support a national data strategy that includes all factors affecting society and the economy.

3. Privacy and data sharing

Statistics Canada has the authority under the Statistics Act to collect personal data to produce the social and economic statistical information that forms the foundation for data-driven decision making for the well-being of all Canadians. For over 100 years, Canadians have provided this information to Statistics Canada, which has maintained the confidentiality of these data and produced statistics without revealing identifiable information about individuals, in accordance with the Statistics Act.

It is essential that citizens understand the importance of evidence-based decision making for Canada to succeed in the new data economy. Governments also need to recognize that traditional ways of collecting information are no longer sufficient. They must support Statistics Canada in its work to provide the key statistical information needed by governments and Canadians to address the increasingly complex and dynamic challenges they face.

There should be a more extensive conversation with Canadians about the alignment between privacy and the need for data for effective decision making. This discussion would facilitate mutual understanding by Canadians and governments of the issues at hand and provide a forum for the exchanges that need to occur for Canada to truly benefit from an independent and trusted source of official statistics. The country needs a solid foundation for government accountability and evidence-based decision making by both the public and the private sectors.

Statistics Canada has been working with expert groups in Canada and with national statistical offices from around the world to explore the possibility of producing high-quality statistics from digital administrative data—both data from governments (e.g., tax files, health care encounters, property tax assessments, driver's licences) and big data from the private sector (e.g., retail transactions, credit card transactions, mortgages, other debt). Being able to use these new, primarily electronic, sources of data will enable Statistics Canada to address the critical needs for new and more disaggregated data in Canada—data that are integrated across the social, health, economic, environmental and energy domains.

Many countries are reviewing their data protection laws, given both the dramatic increase in the prevalence and use of personal information from administrative data, and growing concerns about the data holdings of multinational social media companies. In doing so, they recognize the importance of collecting personal information for specific legitimate purposes, when done under the country's legal authority and in a transparent manner. For example, the European Union's General Data Protection Regulation recognizes the need for national statistical offices to access personal information, permitting the flow of the information for statistical research for the public good, without requiring consent.

In Canada, Statistics Canada's project to collect detailed data on banking and credit card transactions has drawn particular attention. These new sources of information are key to addressing emerging critical data gaps in Canada's economic and financial measures as a result of important changes to consumer patterns and debt. In response to concerns raised by some Canadians, Statistics Canada suspended its work to address them before proceeding with the project. The agency is also collaborating with the Office of the Privacy Commissioner to address concerns as a result of complaints it received about this project. After investigating these complaints, the Privacy Commissioner of Canada concluded that Statistics Canada was not in contravention of the Privacy Act.

The need for transparency on matters of privacy and confidentiality is essential to maintaining public trust. Statistics Canada must clearly inform Canadians why the information it collects is needed and explain the measures it takes to protect the confidentiality of Canadians' personal information. The need for transparency is especially heightened in this project, given the sensitivity of personal banking information and the volume and detail of information that may be collected.

Moving forward, the agency needs to engage with a focus on guiding principles to meet the rapidly changing data context. Statistics Canada is working in consultation with the Privacy Commissioner of Canada to develop a new methodology framework based on the principles of necessity and proportionality. This methodology framework, which the agency is sharing with the global statistical community, is a significant and thoughtful initiative.

The framework recognizes Statistics Canada's legal authority under the Statistics Act to collect personal information for statistical purposes, and Statistics Canada's legal obligation under the same act to ensure the confidentiality of this information. The framework also recognizes the country's data protection laws. These include the federal Privacy Act, which sets out how personal information held by the federal government and federal public sector institutions is used, stored and shared, and the Personal Information Protection and Electronic Documents Act, which sets out how organizations engaged in commercial activities must handle personal information.

3.1 Provincial and territorial data sharing

The provinces and territories have a long history of sharing administrative data with Statistics Canada in areas such as vital statistics, education and justice. Statistics Canada has the authority to collect these data under the Statistics Act, and most provinces and territories have provisions in their data protection laws to enable them to share data for statistical purposes for the public good.

For many years, some provincial and territorial health authorities have invoked provincial data protection laws as barriers to sharing certain health data. This has contributed in part to the poor state of national health data, as seen during the COVID-19 pandemic. In response to questions about privacy issues during the pandemic, the Privacy Commissioner of Canada stated that, "During a public health crisis, privacy laws still apply, but they are not a barrier to appropriate information sharing."

Discussions about data sharing must be broadened to include priority needs for national data. To make measurable progress, Statistics Canada must have federal government support to play a leadership role and build on the new avenues of government collaboration created in response to the pandemic.

Many provinces and territories are reviewing their data protection laws to take into account new technologies for collecting and sharing personal information. Statistics Canada must work with them to ensure that revisions to data protection laws recognize the importance of official national statistics and that there are no legislative ambiguities with regard to Statistics Canada's legal authority to collect data from their jurisdictions.

4. Microdata access

The need for a modern infrastructure to access Statistics Canada's microdata, including secure remote access, has never been greater, as duly authorized researchers look to inform governments and Canadians on issues such as the social and economic impacts of the COVID-19 pandemic.

To meet the specific information needs of Canadians, the agency has introduced web portals to transform complex data into easy-to-understand visuals. The "COVID-19: A data perspective" portal is a good example. Created in response to the pandemic, it provides governments and Canadians access in one place to a wide array of relevant health, social and economic statistical information with tables, infographics, interactive maps, data visualizations and statistical analyses.

For many years, Statistics Canada has provided students and researchers with a range of ways to access data, with strict security restrictions for access to confidential microdata. Non-confidential Public Use Microdata Files are used extensively by postsecondary students through the Data Liberation Initiative. Students and duly authorized researchers can also use the online Real Time Remote Access system available for most social surveys. The output is largely descriptive and useful for general findings and preliminary research activities. It presently requires knowledge of SAS programming, which limits access to the data for some researchers.

Confidential microdata can be accessed through Statistics Canada's Research Data Centres (RDCs). These are secure facilities located on university campuses that offer access to Statistics Canada's more detailed—and therefore most analytically powerful—data holdings. They include detailed microdata from Statistics Canada's household surveys, census data and an increasing number of administrative datasets such as the cancer registry. Since the opening of the first RDC in 2000, the Canadian Research Data Centre Network has expanded and now includes over 30 secure data laboratories in which over 2,000 duly authorized researchers across Canada conduct advanced quantitative social science and health research.

Secure access to anonymized business and economic microdata is provided to government researchers through the Canadian Centre for Data Development and Economic Research Program at Statistics Canada headquarters in Ottawa.

4.1 Modernizing the Microdata Access Program

The RDCs, with their physical data laboratories, have become outdated and are no longer able to adequately support Canada's research and analysis needs. The COVID-19 pandemic has made clear the need for Statistics Canada to transition from the RDCs' physical infrastructure to new distributed modes of access. Once a world leader, Statistics Canada has fallen behind. The agency is currently modernizing its microdata access infrastructure with more sophisticated datasets, secure remote access technologies and expansion of secure access to anonymized business data in the RDCs. This is a long-awaited initiative that will greatly improve the quality and depth of research and analysis in Canada across all sectors. However, the timeline of well into 2022 for full implementation of secure remote microdata access is too long and should be accelerated.

With the wealth of statistical information, data expertise and technical savvy found in public, academic and private institutions across the country, there are tremendous opportunities to transform how data are developed and used in Canada. Researchers in Canada currently have secure access to a vast amount of data from a wide range of sources, including from government administrative data sources, universities and the private sector. The explosion of big data and data analytics is also generating a growing pool of talented data scientists. A modernized research data access program will greatly facilitate and support the statistical research required to address the increasingly complex and multifaceted issues faced by Canadians.

Statistics Canada must also modernize and streamline its administrative processes, such as the authentication of researchers. Statistics Canada should look to international models such as that used in the Netherlands, where the authentication process includes a class of "duly authorized researchers" who may be required to take training on privacy and security and must be affiliated with a government department, university or institute for scientific research. As in Canada, research must be for statistical purposes as opposed to private commercial research.

There is also interest from national and regional Indigenous organizations in developing and implementing information and research data centres in their communities. This would provide Indigenous peoples with better access to Statistics Canada microdata and other Indigenous microdata on the health, social and economic well-being of Indigenous communities. Analytic capacity would also be expanded to include the use of new data, analytic techniques and technology to support research, planning and development and to build statistical capacity to assist vulnerable Indigenous communities.

Endnotes

1. "Factors associated with COVID-19-related death using OpenSAFELY," Nature, July 2020.
2. The Employment Equity Act defines members of visible minorities as "persons, other than Aboriginal peoples, who are non-Caucasian in race or non-white in colour." Many data users use visible minority as a proxy for race.
3. "Commissioner publishes framework to assessprivacy-impactful initiatives inresponse to COVID-19."
4. Statistics Netherlands, "Microdata: Conducting your own research."

Universe

CCOFOG data are prepared for all general government sectors: the federal general government sector, the provincial general and territorial government sector, the local general government sector, the colleges and universities sector and the health, school board and Canada and Quebec Pension Plan sectors. Canadian Classification of the Functions of Government (CCOFOG) coding is applied at the program level for the general ledger accounts, specified purpose accounts, special funds and income statements of specific entities, such as colleges and universities. A complete list of government entities is available at Public Sector Universe.

Data composition

The published CCOFOG data represent only expenses, but exclude consumption of fixed capital. No estimates of the acquisition of non-financial assets are prepared at this time.

Coding process

The CCOFOG classification has three levels. The highest level is referred to as the division and has 10 separate categories. The second level is referred to as the group and the lowest level is referred to as the class. The classifications are available at Canadian Classification of Functions of Government (CCOFOG) 2014.

The primary mandate of a government's program, together with additional information provided by the Canadian Government Finance Statistics (CGFS) coding, is used to assign the CCOFOG classification. When a program has multiple mandates suggesting multiple CCOFOG codes be used, available information is used to determine the main proportion of the observed expense and the entire expenditure is assigned to that CCOFOG classification. However, in certain cases, a proportion of the expenses are redistributed to other CCOFOG codes to better reflect the nature of the expenditure.

In general, special funds usually have a single function and thus a single CCOFOG code is assigned. For example, a social housing authority would have all expenses coded to 71069 – Housing, other than public debt transactions, which would be assigned to 7017.

General principles

CCOFOG provides a consistent way to compare government expenditures across jurisdictions and through time. The aim is to classify expenditures according to their function, or socioeconomic objective, reflecting the aims the associated government wants to achieve.

The 2014 Government Finance Statistics Manual, published by the International Monetary Fund, provides an overview of the COFOG assignment rules in Chapter 6 and its annex. Canada rigorously adheres to the guidelines described in the manual.

As a practical matter individual governments, federal, provincial, or local, typically report their expenditures by department or agency and, within these structures, by economic class of expenditure (compensation of employees, use of goods and services, social benefits, etcetera). Each government's organizational structure may change over time and is unlikely to line up well with that of other governments. This issue is important within Canada and it is especially acute when it comes to comparing government expenditures across different countries. CCOFOG statistics promote comparability by providing a single, purpose-oriented classification for the expenditures of all jurisdictions and holding this classification constant through time.

It is also important, when making inter-governmental comparisons between countries or between governments within Canada, to use consolidated rather than unconsolidated statistics. This is especially true for expenditures on large expense categories such as health and education where inter-governmental transfers are substantial.

The consolidated provincial, territorial and local government (PTLG) estimates are often used for provincial and territorial comparisons. These estimates combine provincial and territorial governments, health and social service institutions, universities and colleges, municipalities and other local public administrations and school boards. Importantly, this aggregation removes interparty transactions. The PTLG aggregation is most often used for comparability purposes since there can be different delineations of responsibilities between provincial and local levels of government across provinces.

The consolidated Canadian general government estimates combine the federal government with PTLG data. They exclude data for the Canada and Quebec Pension Plans as well as those for federal and provincial government business enterprises.

Why are we conducting this survey?

This survey collects up-to-date information on the production and value of greenhouse plants and vegetables, and on the production of nursery stock and sod in Canada.

Agriculture and Agri-Food Canada, producer associations, and provincial agriculture departments use the data to perform market trend analysis and to study domestic production and imports. The data are also used to calculate farm cash receipts.

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.

Web scraping

We may also visit your website to search for additional information using automated methods; being careful not to impede the functionality of your website.

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 statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta and British Columbia. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province.

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 Prince Edward Island statistical agency as well as with the Ontario Ministry of Agriculture, Food and Rural Affairs and The Prince Edward Island Department of Agriculture and Land.

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 why the operations ceased
  • Sold operations
    • When was this business or organization sold?
      Date
    • What is the legal name of the buyer?
  • Amalgamated with other businesses or organizations
    • When did this business or organization amalgamate?
      Date
    • What is the legal name of the resulting or continuing business or organization?
    • What are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but will re-open
    • When did this business or organization become temporarily inactive?
      Date
    • When does this business or organization expect to resume operations?
      Date
    • Why is this business or organization temporarily inactive?
  • No longer operating due to other reasons
    • When did this business or organization cease operations?
      Date
    • Why did this business or organization cease operations?

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

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

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

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

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

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

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

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

Description and examples

• This is the current main activity
• This is not the current main activity

Provide a brief but precise description of this business or organization's main activity
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity.
Was this business or organization's main activity ever classified as: ?

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

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

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

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

7. You have indicated that the current main activity of this business or organization is: Main activity. Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

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

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

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

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

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

Type of production

1. Which of the following products did you grow for sale in 2020?

Please report Canadian production only.

Select all that apply.

Greenhouse products

Seedlings, potted plants, bedding plants, cuttings and other propagating material, vegetables and fruit grown for sale in a permanent, artificially heated enclosed structure made of plastic, plexiglass, poly-film or glass.

Any plants that you start cultivating in a greenhouse but are finished before sales in a nursery should be considered a nursery product.

Nursery products

A diverse range of non-edible, living plant material grown 'in field' or in containers outdoors and sold with their root system intact. Plants range from tree seedlings to full-grown trees.

Include annual and perennial plants.

Exclude field-grown cut flowers from this category.

Field-grown cut flowers should be reported in its own category only, not in the 'nursery products' category. Cut flowers produced in, and sold from, a greenhouse should be reported in the 'greenhouse products' category.

Christmas trees

Include only the Christmas trees that were cut during the year.

Exclude Christmas trees that were grown in a container with their root systems intact.

Sod

Grass or turf, which has its roots intact. Sod is grown 'in field' and sold as a single product.

Greenhouse products

Include vegetables, fruits, flowers and plants grown in heated structures.

Exclude:

• vegetables and fruit grown outdoors or in non-heated covering tunnels or cold frames
• all cannabis production.

Christmas trees

Field-grown cut flowers

Nursery products
e.g., trees, shrubs and plants

Sod

Did not grow any products for sale in 2020.

Greenhouse area - unit of measure

2. What unit of measure will be used to report your greenhouse area?

• Square feet
• Square metres
• Acres
• Hectares

Greenhouse area

3. What was your greenhouse area under the following materials in 2020?

Exclude non-heated covering tunnels, cold frames or any area surrounding a greenhouse.

What was your greenhouse area under the following materials in 2020?

	Unit of measure
Under glass
Poly-film
Rigid plastic, fibreglass or other enclosed area
Total greenhouse area

Greenhouse products - number of months in operation

4. How many months was your greenhouse in operation in 2020?

Report the number of months this operation was growing plants in a greenhouse.

Months

Greenhouse products

5. Which of the following greenhouse products were grown for sale in 2020?

Select all that apply.

For this survey, we are only interested in flowers, plants, vegetables, fruits, tree seedlings and bedding plants grown in, and sold from, the greenhouse. Production of vegetables and fruits covered by cold frames or covering tunnels should not be included in the greenhouse section of the survey.

Potted herbs

Plants that will be maintained in a pot by the consumer after purchase should be reported inside the 'potted plants' section. Herb plants sold in a package ready to be consumed should be reported inside the vegetable section.

Cut flowers

Include only cut flowers produced in, and sold from, a greenhouse.

Exclude field-grown cut flowers and dried cut flowers.

Fruit and Vegetables

Include products grown to completion in a greenhouse and sold from the greenhouse.

Exclude greenhouse vegetables and/or fruit that are transplanted for field crops. Bedding plants (transplants) grown in a greenhouse that will be planted in your own fields so that they can be sold as fully grown harvested vegetables at a later date should be excluded; they are reported in Statistics Canada's annual Fruit and Vegetable Survey.

Potted Plants - indoor and outdoor

Any plants grown and sold in a pot from the greenhouse.

Exclude Christmas trees sold in pots. Pots take many forms and sizes, such as baskets (wicker), peat pots, moss pots and plastic pots or ceramic pots.

Cuttings and tree seedlings

Plants (or sections of a plant) capable of developing into a greater number of plants or spreading out and affecting a greater area. Examples include Chrysanthemums, Poinsettias, Begonias, Petunias and shrubs.

Exclude tree seedlings for reforestation.

Bedding plants, also known as transplants

Young plants that are bought and then transplanted into a garden, field, container or basket by the purchaser. These include ornamental bedding plants and vegetable bedding plants. For this survey, the term "ornamental" refers to flowers or plants cultivated for their beauty rather than use.

Fruits and vegetables

Potted plants — indoor or outdoor

Include any prefinished or finished plants grown and sold in a pot.

Cuttings and tree seedlings

Exclude tree seedlings for reforestation.

Bedding plants, transplants or plugs — ornamental or vegetable

Include plants sold in cell packs or trays that are ready for transplanting by the purchaser.

Cut flowers

Exclude dried cut flowers.

Greenhouse products - fruits and vegetables

6. What was your greenhouse area for the following products in 2020?

What was your greenhouse area under the following materials in 2020?

	Unit of measure
Fruits and vegetables
Potted plants – indoor or outdoor
Cuttings and tree seedlings
Bedding plants, transplants or plugs
Cut flowers
Total greenhouse area used to grow greenhouse products

7. What area of your greenhouse was used to produce the following fruits and vegetables in 2020?

For any multiple plantings of the same fruit or vegetable, count the area only once.

Greenhouse vegetables and fruits are edible and ready to eat at the time of sale. They were grown into sellable products in a greenhouse, not in a field; and sold from the greenhouse by the producer. Field vegetable and fruit farmers should report their production in the Fruit and Vegetable Survey.

Exclude tobacco, ginseng, asparagus, mushrooms, ornamental and vegetable bedding plants (young plants that are bought and transplanted into a garden, field, container or basket by the purchaser; also known as transplants).

A number of greenhouses are expanding to the United States. For this survey, report Canadian production only.

If you produced a multiple crop of the same greenhouse vegetable or fruit in the same greenhouse space, report the area only once. For example, if 1,000 square feet were used for the first tomato crop planting and then the same space was later used for the second tomato crop planting, you would report 1,000 square feet (not 2,000 square feet).

If you produced two or more different types of vegetables or fruit in the same greenhouse space, you would count that area for each type of crop produced.

For example, if you used 2,000 square feet to grow tomatoes for your first crop planting, and then switched to growing cucumbers in that same space half-way through the summer, you would report a total area of 4,000 square feet (2,000 square feet for growing tomatoes, plus 2,000 square feet for growing cucumbers).

What area of your greenhouse was used to produce the following fruits and vegetables in 2020?

	Unit of measure
Greenhouse tomatoes
Beefsteak tomatoes
Large tomatoes on the vine
Cherry and grape tomatoes
Other tomatoes
Total greenhouse tomatoes
Greenhouse cucumbers
English cucumbers
Mini cucumbers
Other cucumbers
Total greenhouse cucumbers
Other greenhouse fruits and vegetables
Greenhouse eggplants
Greenhouse Chinese vegetables
Greenhouse herbs
Sprouts grown in a controlled environment
Greenhouse microgreens and shoots
Greenhouse peppers
Greenhouse lettuce
Greenhouse beans (green and wax)
Other greenhouse fruit or vegetable 1
Other greenhouse fruit or vegetable 2
Other greenhouse fruit or vegetable 3
Total area of fruits and vegetables

8. For the following fruits and vegetables, what were the quantity sold (i.e., marketed production) and sales in 2020?

For the following fruits and vegetables, what were the quantity sold (i.e., marketed production) and sales in 2020?

	Quantity sold	Unit of measure	Total Sales
Greenhouse tomatoes
Beefsteak tomatoes
Large tomatoes on the vine
Cherry and grape tomatoes
Total greenhouse tomatoes
Greenhouse cucumbers
English cucumbers
Mini cucumbers
Total greenhouse cucumbers
Other greenhouse fruits and vegetables
Greenhouse eggplants
Greenhouse Chinese vegetables
Greenhouse herbs
Sprouts grown in a controlled environment
Greenhouse microgreens and shoots
Greenhouse peppers
Greenhouse lettuce
Greenhouse beans (green and wax)
Total gross sales of fruits and vegetables

9. Of the total gross sales reported at question 7, please provide the percentage breakdown of your greenhouse fruits and vegetables sales across the following distribution channels.

Sales distribution of greenhouse vegetables and fruit (total gross sales)

The sales of greenhouse vegetables and fruit that the operation produced and sold.

Please report the value of greenhouse fruite and vegetable sales in a percentage (%). The sum of different markets should be equal to 100% of the value reported in in question 7.

Wholesaler

The organisation primarily engaged as the intermediary in the distribution of merchandise. Meaning that a wholesaler is a reseller of manufactured goods in whole (without transformation, and rendering services incidental to the sale of merchandise).

A wholesaler provides the warehousing and trade abilities the manufacturer does not want to provide. It also prefers to sell batches, truckloads, pallets, etc. of goods. Often offers discounts as quantity increases. As a result, many wholesalers are therefore organized to sell merchandise in large quantities to retailers, and business and institutional clients.

In addition, wholesalers may frequently perform one of the following related functions; breaking bulk, providing delivery services to customers, or operating warehouse facilities for storage of goods they sell, or marketing and support services such as packaging and labelling, inventory management, shipping, handling of warranty claims, in-store or co-op promotions and training.

Of the total gross sales reported at question 7, please provide the percentage breakdown of your greenhouse fruits and vegetables sales across the following distribution channels.

	Percentage of total sales
Sales to domestic wholesalers
Sales to mass market chain stores
Sales to other greenhouses
Sales of exports directly from your operation
Sales to the public from your greenhouse, roadside stand or other outlets
Sales through all other distribution channels
Total sales of fruits and vegetables

Greenhouse products - indoor and outdoor potted plants

10. For the following indoor and outdoor potted plants, how many pots did this greenhouse produce and sell in 2020?

Include only prefinished and finished potted plants grown and sold by this greenhouse operation.

Exclude:

• bedding plants or plugs sold in cell packs, flats or trays for transplanting
• nursery-grown stock, such as potted shrubs or fall mums
• Christmas trees sold in pots
• plants purchased or imported by this operation for immediate resale.

Include all ornamental potted plants (annuals, biennials and perennials) and all potted vegetable, fruit and herb plants that were produced and sold from your greenhouse in Canada.

Plants grown in containers outdoors should be reported in the 'nursery products' category.

Exclude anything produced outside Canada.

Exclude Christmas trees sold in pots; bedding plants or plugs sold in cell packs, flats or trays; and other nursery stock (non-edible, living plant material grown outdoors 'in field' or in containers outdoors and sold with their root system intact).

Any plant grown in a pot from the greenhouse with the intention of selling to the final consumer can be classified as a finished potted plant (including hanging potted plants, such as baskets (wicker), peat pots, moss pots and plastic pots or ceramic pots). Any plant sold in a pot before it has fully matured or is intended to be grown to maturity at another facility can be classified as a prefinished potted plant.

For the following indoor and outdoor potted plants, how many pots did this greenhouse produce and sell in 2020?

	Number of pots produced and sold
Azaleas
Lilies
Poinsettias
African Violets
Tropical foilage and green plants
Gerberas
Miniature Roses
Orchids
Kalanchoes
Chrysanthemums or Potted Mums
Primulas
Cyclamens
Tulips
Indoor hanging pots
Other indoor potted plants
Outdoor potted plants
Begonias
Chrysanthemums, garden
Geraniums, in pots only
New Guinea Impatiens / Hawkeri
Petunias
Herbaceous perennials
Argyranthemums
Outdoor hanging pots
Calibrachoas
Dahlias
Pansies
Rudbeckias
Heliopsis
Verbenas
Zinnias
Potted herb plants
Potted vegetable plants
Other outdoor potted plants
Total number of pots, indoor and outdoor, produced and sold

11. What were the total gross sales of prefinished and finished potted plants in 2020?

Total gross sales

Greenhouse products - cuttings and tree seedlings

12. For the following cuttings, what was the total number of cuttings produced and sold in 2020?

Include only cuttings produced by this greenhouse operation.

Cuttings are sections of a plant stem capable of developing into a whole plant. Examples of species that may be sold as cuttings include murrayas, grevilleas, fuchsias, and gardenias.

Exclude ornamental and vegetable bedding plants, also known as transplants, which are young plants that are bought and then transplanted into a garden, field, container or basket by the purchaser.

For the following cuttings, what was the total number of cuttings produced and sold in 2020?

	Total number of cuttings produced and sold
Chrysanthemum
Poinsettia
Geranium
Impatien
Other cuttings not listed
Total number of cuttings produced and sold

13. What were the total gross sales of cuttings in 2020?

Total gross sales

14. What was the total number of tree seedlings produced and sold in 2020?

Include only tree seedlings produced by this greenhouse operation.

Exclude:

• nursery products grown in a cold-frame or non-heated tunnel
• tree seedlings for reforestation.

A tree seedling is a young tree grown from a seed in a nursery or greenhouse for transplanting typically at one or two years of age.

Include tree seedlings produced only inside a greenhouse. Do not report tree seedlings produced in cold frames or covering tunnels.

Number of seedlings

15. What were the total gross sales of tree seedlings in 2020?

Total gross sales

Greenhouse products - bedding plants/transplants - vegetable and/or ornamental

16. What were the number and total gross sales of bedding plants, transplants or plugs produced and sold in 2020?

Include plants ready for transplanting by the purchaser into gardens, fields, containers and baskets.

Report the number of individual plants. If the number is unknown, please estimate it by multiplying the number of trays by the average number of plants per tray.

Bedding plants, also known as transplants, are young plants that are bought and then transplanted into a garden, field, container or basket by the purchaser. Ornamental bedding plants are cultivated for their flowers and beauty, rather than their use. Vegetable bedding plants are not yet edible at the time of sale from your greenhouse.

Bedding plants may be sold in various containers, including plugs, cell packs, flats or trays. Report the number of individual plants. If this number is unknown, please estimate it by multiplying the number of trays by the average number of plants per tray.

Exclude vegetable and herb plants not sold directly from the greenhouse (for example, plants being transplanted from the greenhouse to the field by the producer).

What were the number and total gross sales of bedding plants, transplants or plugs produced and sold in 2020?

	Number of plants	Total gross sales
Ornamental bedding plants
Vegetable bedding plants

Greenhouse products - cut flowers

17. For the following cut flowers, what was the total number of stems produced and sold in 2020?

Exclude:

• dried cut flowers
• field-grown flowers (these will be reported in question 22)
• flowers grown by another operation.

Include only cut flowers that were produced in, and sold from, a greenhouse in Canada.

Exclude cut flowers that were initially cultivated in a greenhouse but then grown into sellable products in a field; these should be reported in the 'field-grown cut flowers' section, which is its own category in this survey. Some operators may start seeds in their greenhouse but transplant the flowers in the field in May or June and cut and dry them in August.

Exclude any cut flowers you purchased from other growers to re-sell from your own operation within a short period of time with minimal maintenance work (watering).

For the following cut flowers, what was the total number of stems produced and sold in 2020?

	Number of stems produced and sold
Alstroemerias
Chrysanthemums
Daffodils
Freesias
Gerberas
Irises
Lilies
Roses
Snapdragons
Tulips
Lisianthus
Other cut flowers not listed
Total number of stems produced and sold

18. What were the total gross sales of cut flowers grown by this greenhouse operation in 2020?

Total gross sales

Greenhouse products - flowers and plants

19. What were your total gross sales of flowers and plants purchased from other greenhouses for immediate resale in 2020?

Total gross sales

Did not purchase and re-sell any flowers or plants

Summary - flowers and plants

20. This is a summary of your total gross sales of greenhouse flowers and plants in 2020?

This is a summary of your total gross sales of greenhouse flowers and plants in 2020?

	Sales
Total gross sales of potted plants
Total gross sales of cuttings
Total gross sales of tree seedlings
Total gross sales of ornamental bedding plants, transplants or plugs
Total gross sales of vegetable bedding plants, transplants or plugs
Total gross sales of cut flowers
Total sales of flowers and plants produced in your greenhouse
Total gross sales of flowers and plants purchased from other greenhouses for immediate resale
Total gross sales of greenhouse flowers and plants

Greenhouse products - flowers and plants

21. Of your total gross sales [amount]$ reported, please provide the percentage breakdown of greenhouse flowers and plants sales across the following distribution channels.

Sales distribution of greenhouse flowers and plants (total gross sales)

The sales of greenhouse flowers and plants that the operation produced and purchased for immediate resales.

Please report the value of greenhouse flower and plant sales in percentage (%). The sum of different markets should be equal to 100%.

Wholesaler: the organisation primarily engaged as the intermediary in the distribution of merchandise. Meaning that a wholesaler is a reseller of manufactured goods in whole (without transformation, and rendering services incidental to the sale of merchandise).

A wholesaler provides the warehousing and trade abilities the manufacturer does not want to provide. It also prefers to sell batches, truckloads, pallets, etc. of goods. Often offers discounts as quantity increases. As a result, many wholesalers are therefore organized to sell merchandise in large quantities to retailers, and business and institutional clients.

In addition, wholesalers may frequently perform one of the following related functions; breaking bulk, providing delivery services to customers, or operating warehouse facilities for storage of goods they sell, or marketing and support services such as packaging and labelling, inventory management, shipping, handling of warranty claims, in-store or co-op promotions and training.

Of your total gross sales [amount]$ reported, please provide the percentage breakdown of greenhouse flowers and plants sales across the following distribution channels.

	Percentage of total sales
Sales to retail florists
Sales to domestic wholesalers
Sales to mass market chain stores
Sales to other greenhouses
Export sales made directly by your firm
Sales made directly to the public from your greenhouse or roadside stands
Sales to the government and other public institutions
Other methods of sales not listed
Total sales of flowers and plants

Christmas trees

22. Please enter the total area used to grow Christmas trees, the number of trees produced and cut, and the total gross sales of trees in 2020?

Include only the Christmas trees that were cut during the year.

Exclude Christmas trees that were grown in a container with their root systems intact.

When reporting the area, include the total area used to grow Christmas trees, regardless of whether the trees were cut or not. Include naturally established or planted areas, regardless of stage of growth, that are pruned or managed with the use of fertilizer or pesticides.

When reporting the number of cut trees, exclude any Christmas trees that were grown in a container with their root systems intact.

Conversions

• 1 arpent = 0.9986 acres
• 1 acre = 1.0014 arpent
• 1 acre = 0.41 hectares
• 1 hectare = 2.47 acres

Total area

Unit of measure

• acres
• hectares
• arpents

Number of cut trees

Total gross sales

Field-grown cut flowers

23. Please report the total area used to grow field-grown flowers, the number of cut stems produced and sold, and the total gross sales of field-grown cut flowers in 2020?

Include field-grown fresh and dried flowers, and any plant part used for floral or decorative purposes, such as seed heads, stalks and woody cuts.

Exclude cut flowers grown in a greenhouse from start to finish.

Total area

Unit of measure

• acres
• hectares
• arpents

Number of cut stems

Total gross sales

Nursery products - nursery area

24. What was the total nursery area used for growing nursery stock in 2020?

What was the total nursery area used for growing nursery stock in 2020?

	Nursery area	Unit of measure
Field area used for growing nursery stock
Container area used for growing nursery stock
Total nursery area

Nursery products - nursery stock

25. How many field-grown and container-grown plants did this operation produce and sell in 2020?

Exclude:

• stock purchased for immediate resale
• Christmas trees without the root system intact
• heated greenhouse production and unsold inventory.

A tree seedling is a young tree grown from a seed in a nursery for transplanting typically at one or two years of age.

Include only tree seedlings produced in a nursery.

Exclude tree seedlings produced in and sold from a greenhouse.

Exclude tree seedlings for reforestation.

Note: tree seedlings may be reported as nursery products if they were conditioned outside for part of the production cycle, after having been cared for inside the greenhouse first.

How many field-grown and container-grown plants did this operation produce and sell in 2020?

	Number of field-grown plants produced and sold	Number of container-grown plants produced and sold
Trees — conifer
Trees — fruit
Trees — shade or ornamental
Shrubs — evergreen and conifer
Shrubs — evergreen and broadleaf
Shrubs — deciduous
Vines
Perennials and annuals
Small fruit bushes
Tree seedlings
Other type of plants
Total number of field and container grown nursery stock

26. What were the total gross sales of field-grown and container-grown nursery stock in 2020?

Exclude sales of stock purchased for immediate resale and revenue from landscaping activities.

Exclude:

• any nursery stock that was purchased for immediate resale
• Christmas trees without the root system intact
• any greenhouse production
• unsold inventory
• value received for landscaping services.

Field-grown includes all bailed and burlapped, bare root field potted stock.

Container-grown includes all containers sizes of less than one gallon; one gallon; two gallons; and greater than two gallons.

Balled and burlapped is a method of transplanting that minimizes root disturbance. The tree is dug with a ball of soil around it and wrapped in burlap (method generally used for evergreens and deciduous plants in leaf).

Bare root describes plants dug up, with the soil shaken off (method generally used for deciduous plants in a dormant condition).

Field-potted describes stock which is grown in the field and placed into a pot when dug up for sale. Please report stock that was potted up from the field for a maximum of one full growing season; if potted up for more than one growing season, report under container.

Container-grown is nursery stock grown in a container for a minimum of one growing season before time of sale.

What were the total gross sales of field-grown and container-grown nursery stock in 2020?

	Total Gross Sales
Total gross sales of field-grown stock
Total gross sales of container-grown stock
Total gross sales of stock grown by this nursery operation

27. What were the total gross sales of nursery stock purchased for immediate resale in 2020?

Nursery stock for immediate resale is any nursery stock you purchased from other growers to re-sell from your own operation within a short period of time with minimal maintenance e.g., watering. Please enter your total sales of the nursery stock you purchased from other operations.

Examples of stock that may be ready for immediate resale:
Plants, flowers, bulbs, trees, shrubs, etc.

Total gross sales

Did not purchase and re-sell any nursery stock.

28. This is a summary of your total gross sales of nursery stock in 2020.

This is a summary of your total gross sales of nursery stock in 2020.

	Sales
Total gross sales of stock grown by this nursery operation
Total gross sales of stock purchased for resale
Total sales of nursery stock

29. Of the total gross sales [amount]$ reported, please provide the percentage breakdown of nursery stock sales across the following distribution channels.

Sales distribution of nursery stocks (total gross sales)

The sales of nursery stocks that the operation produced and purchased for immediate resales.

Please report the value of nursery stock sales in percentage (%). The sum of different markets should be equal to 100%.

Of the total gross sales [amount]$ reported, please provide the percentage breakdown of nursery stock sales across the following distribution channels.

	Percentage of total sales
Sales to the public
Sales to fruit growers
Sales to landscape contractors
Sales to garden centres
Sales to mass merchandisers
Sales to other growers
Export sales made directly by your operation
Sales to public agencies
Sales through other channels
Total sales of nursery products

Labour

30. How many seasonal and permanent workers, paid or unpaid, were employed by your operation in 2020?

Include all workers involved in growing, maintaining and harvesting on your operation, including the owners, family workers and foreign and seasonal workers. There must be at least one employee reported.

Exclude labour for retail and clerical help, and contract work, e.g., truck driver or landscaper.

How many seasonal and permanent workers, paid or unpaid, were employed by your operation in 2020?

	Greenhouse employees	Nursery employees	Total employees
Seasonal employees — employed for less than 8 months
Full-time and part-time permanent employees — employed for 8 months or more
Total number of employees

31. Are any of the employees on your payroll?

• Yes
• No, only unpaid family labour is involved

Operating expenses

32. In 2020, what were your operating expenses?

Growing on is a term used by operators when stock is cultivated in the greenhouse or the nursery for the purpose of growing it to greater proportions. The operators will plant a seed or seedling in their greenhouse and care for it, by maintaining it (transplanting, fertilizing, etc.) until it becomes a sellable product.

Exclude any plant materials you may have purchased from other growers for immediate resale from your own operation (please report these purchases in row c).

In 2020, what were your operating expenses?

	Greenhouse expenses	Nursery expenses	Total expenses
Plant material
Purchases of plant material for growing on
Percentage of a. purchased from within your province
Purchases of plant material for immediate resale
Total plant material purchases
Payroll
Payroll
Fuel expenses
Natural gas
Heating oil
Other types of heating fuel
Total fuel expenses
Other expenses
Electricity expenses
Other crop expenses
Other operating expenses
Total operating expenses

Sod operations - area and sales

33. What was the total sod area grown in 2020.

Conversions

• 1 arpent = 0.9986 acres
• 1 acre = 1.0014 arpent
• 1 acre = 0.41 hectares
• 1 hectare = 2.47 acres

Sod is grass or turf, which has its roots intact at the time of sale. Sod is grown in field and sold as a single product.

Report all the area of land used for growing and maintaining sod.

Include any sod grown that was not intended for sale within the survey year (the past calendar year).

Area

Unit of measure

• acres
• hectares
• arpents

34. Of the total sod area, how much was grown for sale in 2020?

Report the area of sod intended to be sold within the survey year (the past calendar year).

The area of sod grown for sale may be less than or equal to the total area of sod reported in the previous question.

Area

35. What were the total gross sales of sod grown on your operation in 2020?

Exclude revenue from laying sod or reselling sod purchased from others.

Total gross sales

36. What were the total gross sales of sod purchased for immediate resale?

Total gross sales

Did not purchase and re-sell any sod.

Summary - total sales of sod

37. This is a summary of the total sales of sod in 2020.

This is a summary of the total sales of sod in 2020.

	Sales
Total gross sales of sod grown on your operation
Total gross sales of sod purchased for immediate resale
Total sales of sod

Sod operations - labour

38. How many seasonal and permanent workers, paid or unpaid, were employed by your operation in 2020?

Include all workers in this operation involved in growing, maintaining and harvesting sod on your operation, including the owners, family workers and foreign and seasonal workers. There must be at least one employee reported.

Exclude all labour for retail and clerical help; laying sod; and contract work, e.g., truck driver or landscaper.

How many seasonal and permanent workers, paid or unpaid, were employed by your operation in 2020?

	Number of employees
Seasonal employees — employed for less than 8 months
Full-time and part-time permanent employees — employed for 8 months or more
Total number of employees

39. Are any of the employees reported in question 37 on your payroll?

• Yes
• No, only unpaid family labour is involved

Sod operations - expenses

40. Please provide your sod operating expenses in 2020.

Please provide your sod operating expenses in 2020.

	Sod operating expenses
Purchases of sod for immediate resale
Percentage of a. purchased from within your province
Payroll
Other sod operating expenses
Total sod operating expenses in 2020

Agricultural production

41.

• Field crops
• Hay
• Summerfallow
• Potatoes
• Fruit, berries and nuts
• Vegetables
• Sod
• Nursery products
• Greenhouse products
• Cattle and calves
• Include beef or dairy.
• Pigs
• Sheep and lambs
• Mink
• Fox
• Hens and chickens
• Turkeys
• Maple taps
• Honey bees
• Mushrooms
• Other
  Specify agricultural products
• Not producing agricultural products

Area in crops

42. What area of this operation is used for the following crops?

Report the areas only once, even if used for more than one crop type.

Exclude land used by others.

What area of this operation is used for the following crops?

	Area	Unit of measure
Field crops
Hay
Summerfallow
Potatoes
Fruit, berries and nuts
Vegetables
Sod
Nursery products

Greenhouse area

43. What is the total area under glass, plastic or other protection used for growing plants?

Total area

Unit of measure

• square feet
• square metres

Livestock (excluding birds)

44. How many of the following animals are on this operation?

Report all animals on this operation, regardless of ownership, including those that are boarded, custom-fed or fed under contract.

Exclude animals owned but kept on a farm, ranch or feedlot operated by someone else.

How many of the following animals are on this operation?

	Number
Cattle and calves
Pigs
Sheep and lambs
Mink
Fox

Birds

45. How many of the following birds are on this operation?

Report all poultry on this operation, regardless of ownership, including those grown under contract.

Include poultry for sale and poultry for personal use.

Exclude poultry owned but kept on an operation operated by someone else.

How many of the following birds are on this operation?

	Number
Hens and chickens
Turkeys

Maple taps

46. What was the total number of taps made on maple trees last spring?

Total number of taps

Honey bees

47. How many live colonies of honey bees (used for honey production or pollination) are owned by this operation?

Include bees owned, regardless of location.

Number of colonies

Mushrooms

48. What is the total mushroom growing area (standing footage) on this operation?

Include mushrooms grown using beds, trays, tunnels or logs.

Total area

Unit of measure

• square feet
• square metres

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

1. 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

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

2. Do you have any comments about this questionnaire?

Investment, Science, and Technology Division

Table of Contents

1. Introduction
2. Key definitions
   1. Price base date
   2. Volume state date
   3. Residential property
   4. Non-residential property
   5. Properties subject to municipal, provincial, territorial and federal payment-in-lieu
3. Input data
   1. Data sources
   2. Unit reported
4. Auxiliary Data
   1. Multiple Listing Service data
   2. Building permit and investment in construction data
   3. Census of Population
   4. Census of Agriculture
   5. List of CSDs from the Data Integration Infrastructure Division
5. Classification
   1. Geography
   2. Property type
6. Imputation for missing data
   1. Imputation of residential values
   2. Imputation of non-residential values
7. Price adjustments
   1. Choice of Source Data Vintage
   2. Residential Price adjustment
      1. Overview of price adjustment methodology
      2. Calculating weighted monthly average resale price
      3. Residential price index for Nunavut
      4. Price adjustments when the following tax year's values are known
   3. Non-residential price adjustment
8. Volume adjustments
   1. Residential volume adjustments
   2. Non-residential volume adjustments
9. Removals and adjustments in accordance with typical property assessment and taxation practices
   1. Removal of CSDs on account of First Nations and other Aboriginal Groups
   2. Exclusion of exempt residential property
   3. Exclusions of schools, churches and hospitals
   4. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes
   5. Adjustments in the Northwest Territories and Nunavut
   6. Removal of machinery and equipment values in Alberta, Northwest Territories and Nunavut
   7. Removal of personal property values in Manitoba
   8. Mixed-use properties
10. Quality control
    Annex 1. List of CSD types representing First Nations and other Aboriginal Groups

1. Introduction

The Property Values Program produces annual estimates of assessment values of properties at current prices across Canada. Finance Canada uses these estimates to determine fiscal capacity with respect to property taxes for the Equalization program and the Territorial Formula Financing (TFF) program. ^{Footnote 1} In order to ensure comparability of the data, a number of adjustments are made, including: coding property categories to a common classification; adjusting to a common price base date and volume state (or stock) date; and imputation of missing property values in some areas. Additionally, other removals and adjustments are carried out in order to produce estimates of assessment values at current price that meet the requirements to determine fiscal capacity.

This document presents these adjustments in more detail.

2. Key definitions

a. Price base date ^{Footnote 2}

The price base date (also called the valuation date) corresponds to a fixed point in time as of when a property is valued.

b. Volume state date

The volume state date is the fixed point in time as of when the stock of properties is recorded, which also corresponds to the date where all properties are represented in an assessment roll data file.

c. Residential property

Defined as all types of property categorized as residential for assessment purposes in the majority of provinces and territories. It includes single and multi-unit properties, farm residences, cottages and vacation homes, mobile homes, and vacant lands which are lawfully usable for residential purposes.

d. Non-residential property

Defined as all types of property categorized as non-residential for assessment purposes in the majority of provinces and territories. It includes industrial, commercial and institutional properties, engineering construction and mining properties, and vacant lands which are lawfully usable for non-residential purposes.

Agricultural properties ^{Footnote 3} (not including farm residences, which are part of residential property) as well as machinery and equipment properties are excluded from final estimates.

e. Properties subject to municipal, provincial, territorial and federal payment-in-lieu

Defined as municipal, provincial, territorial and federal government-owned property for which owners remit payment-in-lieu of tax to municipal governments or local taxation authorities for receiving municipal services. A payment-in-lieu of taxes is made to compensate a local government for some or all of the tax revenue that it loses because of the nature of the ownership or use of a particular piece of real property. Usually, no property tax is collected for buildings owned by government.

3. Input data

a. Data sources

Assessment data are collected from provincial, territorial and municipal assessment entities and are based on municipal assessment rolls. Data providers agree to provide the data on a regular basis either through formal agreements or responding per data request.

Starting in January 2018, assessment roll microdata is gradually being received from every jurisdiction, to replace the use of assessment roll aggregate data. The objective is to receive microdata from each province and territory within two years.

For the estimates released on November 20th 2020, microdata data were used to generate estimates for the following provinces and territories:

• Nova Scotia
• Ontario
• British Columbia
• Yukon Territory

b. Unit reported

Data are reported either at the municipality level, or at property or sub-property level.

4. Auxiliary Data

a. Multiple Listing Service data

Multiple Listing Service (MLS) data are produced by the Canadian Real Estate Association (CREA). The data are obtained via Haver Analytics, a company that is the sole distributer of CREA MLS data. MLS data are for resale homes and are comprised of dollar volume sales and number of units sold by real estate board. Data are available for all provinces and territories with the exception of Québec and Nunavut.

b. Building permit and investment in construction data

Data on the number of residential and non-residential building permits issued, investment in construction completion, by type of work (e.g., new unit, conversion, etc.), is obtained from Statistics Canada's Building and Demolition Permits (BDP) and Investment programs. The data are produced monthly, by jurisdiction.

c. Census of Population

Data from Census of population are available every five years. Between census years, yearly values, referred to as "Intercensal" values, are derived using linear interpolation. ^{Footnote 4} These values are used at various stages of the production cycle such as for the imputation of missing values and for the estimation of farm residences.

d. Census of Agriculture

Similar to the Census of population, data from Census of Agriculture are available every five years. Yearly values ("Intercensal" values) are also derived using linear interpolation and used during the production cycle. Census of Agriculture values are used to estimate the values of farm residences in Ontario, Saskatchewan and British Columbia, provinces where such values are embedded in totals or are missing.

e. List of CSDs from the Data Integration Infrastructure Division

The list of Census Subdivisions (CSD) is produced, maintained and updated annually by the Data Integration Infrastructure Division at Statistics Canada.

5. Classification

a. Geography

The municipalities covered by the collected data are assigned to Census Subdivisions (CSDs) updated annually by Statistics Canada's Data Integration Infrastructure Division, using the Standard Geographical Classification system. The assignment of CSDs is revised yearly to reflect changes (municipal amalgamations, legal status changes, etc.) that occur during the year.

CSDs containing First Nations or other autonomous or self-governing areas are out of scope for Fiscal Arrangements purposes (see Annex 1); consequently, estimates are not produced for these CSDs.

b. Property type

Property type concordance tables are developed at the provincial and territorial level to classify properties according to property attributes found on the input data. With the arrival of assessment roll microdata, the classification of properties is more precise using new property attributes now present on the source files. New types of properties are introduced in the classification to better represent the data sources.

6. Imputation for missing data

There exist municipalities or regions that are not assessed by provincial or territorial assessment bodies, and therefore no property taxes are levied. As a result, assessment values are missing for some jurisdictions, mostly in unorganized areas. ^{Footnote 5} Additionally, on occasion, some municipalities submit their assessment values to assessment bodies later than when the data are required. Missing property assessment values for these municipalities are imputed.

For taxation year 2019, there were 149 jurisdictions with missing data that were imputed, 139 of which were in Newfoundland-and-Labrador, 8 were in Northwest Territories and 2 were in Saskatchewan.

a. Imputation of residential values

The imputed residential value for a CSD is calculated by multiplying the number of private dwellings by the average value of owner-occupied dwellings for the CSD from the intercensal Census of Population file.

In order to produce an imputed value that best reflects the desired price base and volume state dates:

• the number of private dwellings value is taken from the yearly intercensal file of the same year as the volume state date of the raw file; and
• the average value of owner-occupied dwellings is taken from the yearly intercensal file or derived from assessed values of the same year as the price base date of the raw file.

The resulting imputed values are then processed and adjusted ^{Footnote 6} using the same methodology as for raw values.

b. Imputation of non-residential values

Unlike the imputation for residential property values where dwelling values from intercensal files can be used to estimate the value of residential properties, no similar direct indicator is available for non-residential properties. Therefore, non-residential values are imputed using data of CSDs with similar Census population counts within the same province or territory.

Ratios of the total non-residential values over the total population are calculated using data from CSDs for each population class (see table 1 below) for each province and territory. These ratios ^{Footnote 7} are then applied to the population count of the missing CSD to derive the imputed non-residential value. Most of the missing CSDs are from rural areas.

Table 1 – Population class used for imputation on non-residential values ^{Footnote 8}

Population Class	Description
1	Rural
2	Small Sized Municipalities
3	Medium Sized Municipalities
4	Large Sized Municipalities

7. Price adjustments

Due to differences in assessment practices and frequency of revaluation practices, data received do not always align with the target price base date of July 1 of the year preceding the taxation year.

a. Choice of Source Data Vintage

In order to minimize price adjustments, the data from the file whose price base date most closely aligns with the target price base date is used to produce the estimates of a given taxation year. In the event that two input files have the same time interval between their price base date and the target price base date, the file with the closest volume state date is selected.

b. Residential Price adjustment

Price adjustments for residential properties are derived using monthly sales data for the resale housing market from MLS and FCIQ. Nunavut is the only region for which resale housing data does not exist; therefore, a residential price index is constructed for this territory.

i. Overview of price adjustment methodology

For a given province or territory, the price adjustment calculations are done at two geographic levels:

• CSDs within a Census Metropolitan Area (CMA)
• CSDs outside CMAs (or rest of the province)

For Newfoundland and Labrador, ^{Footnote 9} Prince Edward Island, Yukon and Northwest Territories, there are no data available at the CMA level; therefore, the price adjustment calculations are performed on the provincial and territorial totals.

ii. Calculating weighted monthly average resale price

In order to smooth seasonal fluctuations that can exist in monthly data, weighted monthly average prices are used in the calculation of the residential price adjustment. For a given month, twelve consecutive months of data (period beginning six months before and ending five months after the month) are used.

For a given month k, the formula for calculating the weighted monthly average is as follows:

${\text{Weighted\_Monthly\_Average}}_k\text{=}\frac{\sum _{k-6}^{k+5}{\text{ResDollarVol}}_k}{\sum _{k-6}^{k+5}{\text{ResUnitSold}}_k}$

Where ResDollarVol is the total dollar value of the monthly residential sales and ResUnitSold is the monthly total number of residential units sold.

The residential price adjustments are performed at the CSD level. To arrive at the price adjusted assessment value, the ratio of the weighted monthly average for the month of the target price date over the weighted monthly average for the month of the price base date is calculated. The ratio that is applied to the assessment value of a given CSD is dependent on if the CSD is located in a CMA, and is dependent on the province or territory that it is located in.

iii. Residential price index for Nunavut

As resale data do not exist for Nunavut, Statistics Canada uses data for the region of northern Quebec (NQC) ^{Footnote 10} as a proxy for this territory. ^{Footnote 11} The property assessment data are provided by the provincial Government of Quebec.

The Nunavut residential index is calculated using an unweighted average of residential and non-residential property values reported. ^{Footnote 12}

An annual series is generated and converted into a monthly series by adding one twelfth of the dollar difference between two observations to each successive month between observed values (linear interpolation), creating a monthly index. Residential price-adjustments are then applied to Nunavut property values using the same algorithm (for ratios) designed for resale data.

iv. Price adjustments when the following tax year's values are known

In certain provinces and territories such as Prince-Edward-Island and New-Brunswick, assessment roll values are received yearly. In both these cases, the price base date is January 1st of the tax year. Recall that the target price base date is 6 month earlier, i.e. July 1st of the year preceding the tax year. Assessment values are therefore known for January 1st of the tax year and January 1st of the year preceding the tax year. In order to make better use of the assessment data available, a price index is developed using true assessment values on their price base date, which excludes the effect due to yearly changes in volume (new construction and demolition). This index is used to price adjust assessment values in Price-Edward-Island and New-Brunswick.

c. Non-residential price adjustment

Unlike residential properties, non-residential properties (more specifically industrial, commercial, and industrial (ICI)) are not often for sale. It is therefore comparatively more difficult to find appropriate market indicators to use for non-residential price adjustment. To overcome this, the correlation between residential and non-residential price changes was analysed.

A regression analysis was performed and a model was constructed using aggregate raw data from four provinces: Prince Edward Island, New Brunswick, Quebec and British Columbia. The reasons for using these specific four provinces are twofold: (1) these provinces evaluate their property stock on an annual basis, ^{Footnote 13} and (2) they report data for both assessment values and numbers of properties. This level of detail allowed the derivation of the annual non-residential price movements.

Based on the regression analysis using data from the four provinces mentioned above, the conclusion was to use the model coefficient of 0.73336 as a discount factor to the residential series and also to the residential price index in Nunavut. ^{Footnote 14} The resulting series, generated by applying the discount factor to the residential series, is used for the price adjustment of non-residential values for all provinces and territories.

8. Volume adjustments

Volume adjustments ensure that properties reflect a common volume state date of January 1st of the taxation year. For assessment data that reflects a volume state date earlier or later than the target volume state date, the value of all completed construction that occurred in the period between the two dates is estimated using Statistics Canada's monthly Building and Demolition Permits (BDP) Program or from the Investment Program and then added or subtracted, as the case may be, from the total property values. This methodology is used for both residential and non-residential property values.

a. Residential volume adjustments

For residential properties, the volume adjustment is calculated by estimating the construction that was completed in between the volume state date and the target volume state date using the number of permits from the BDP survey and monthly resale values, or from using the investment in construction completion values.

Based on an analysis of residential construction data, the assumption is made that a residential property being newly built can be considered to be a substantially finished (assessable) unit approximately three months after a building permit is issued. Therefore, for a given month, the BDP data used for the volume adjustment is that of the given month minus three (so for example for June we would use the March BDP data).

For each month falling in the period between the volume state date and target volume state date, the number of permits is multiplied by the average monthly resale value from MLS (for all provinces and territories other than Nunavut), to obtain a monthly volume adjustment value. The monthly volume adjustment values are summed for each month to arrive at the total volume adjustment for the period. For Nunavut, the average assessment value for Northern Québec is used.

Similarly, construction completion values represent the total investment in construction available upon completion of construction. Monthly values that fall between the volume state date and the target volume state date are summed for an estimated total volume adjustment for the period.

Although the two methods are comparable, volume adjustments calculated using investment in construction completion values are slightly more accurate than those calculated using building permit values. When investment in construction completion values are available, they are used in the calculations over the use of building permit values. Residential volume adjustments account for approximately 2% of total values.

Volume adjustments calculated using investment in construction completion values were used to produce residential estimates.

b. Non-residential volume adjustments

For non-residential construction, the assumption is that a property undergoing construction can be considered to be a substantially finished (assessable) unit approximately eight months after a building permit is issued. As non-residential construction projects vary significantly in scope, size, and values, using an average value is not recommended; therefore, the volume adjustment methodology for residential properties cannot be applied to the non-residential.

Instead of using the number of permits, the total value of all permits issued, by month, is used. Consequently, "total values of the non-residential permits" that were issued during the period (using an 8-months lag to allow for construction to be completed) is used to obtain the volume adjustment value. This estimate of new property construction value is used to adjust the total estimates.

As for residential volume adjustments, when non-residential investment in construction completion values are available, these used in the calculations of volume adjustments over the use of building permit values. Non-residential volume adjustments account for approximately 2% of total values.

Volume adjustments calculated using investment in construction completion values were used to produce non-residential estimates.

9. Removals and adjustments in accordance with typical property assessment and taxation practices

a. Removal of CSDs on account of First Nations and other Aboriginal Groups

Census subdivisions containing First Nations reserves, and autonomous or self-governing areas are removed as they are deemed out of scope. Such CSDs are identified based on their CSD type. ^{Footnote 15} For taxation year 2019 estimates there were 14 CSDs that were classified as out of scope and removed from final estimates.

b. Exclusion of exempt residential property

In some provinces, certain properties are identified as exempt from property taxes as presented in the input files received from the assessment bodies. Any value associated with these properties are excluded from estimates for the purposes of fiscal arrangements.

c. Exclusions of schools, churches and hospitals

The most important non-residential properties which are generally exempt from property taxes are schools, churches and hospitals (S/C/H).

Some provinces and territories provide detailed breakdowns of S/C/H in their assessment data. For these provinces and territories, the exact proportion of S/C/H is removed from the final estimates.

For provinces and territories where the S/C/H breakdowns are not available, the proportion of the S/C/H assessment values relative to total assessment values for non-residential properties is estimated by calculating and applying the proportion of S/C/H property values from a similar reporting province or territory. It should be noted that values for engineering and mining properties are excluded from the total assessment value for non-residential properties used in the calculation of the S/C/H proportions.

The list of provinces and territories used in the calculation of estimated S/C/H proportion depends on data availability and can change from one year to the next as microdata is received.

d. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes

Instead of regular property taxes, federal, provincial or municipal government usually remit a payment in lieu of taxes (PILT) for their exempt properties. However, only federal PILT property represents fiscal capacity for the consolidated provincial-territorial-municipal-local sector; provincial, territorial and municipal (PTM) PILT properties are excluded.

When breakdowns of values of PILT properties are not available, as is the case for a number of provinces and territories, these values are estimated. The estimation of PM-PILT values takes into account the S/C/H values, some of which are also PTM-PILT properties, which have already been removed. Only the "remaining" PILT values are estimated and removed.

Although the estimation methodology using aggregate assessment roll data is successful in estimating the remaining proportion to remove, the arrival of assessment roll microdata allows for a more precise estimation of remaining PILT proportions to remove.

e. Adjustments in the Northwest Territories and Nunavut

Unlike in provinces and the Yukon, property assessments in the Northwest Territories and Nunavut do not consistently follow market value standards.

Land values within the municipal taxation areas (Iqaluit in Nunavut; Yellowknife, Fort Simpson, Fort Smith, Hay River, Norman Wells and Inuvik in NWT), reflect full market value, while land values in the remainder of the two territories (i.e. in the General Taxation Areas) are, according to the data provider, based on average regional development costs.

Improvements (i.e. buildings) in both territories are assessed based on depreciated Edmonton construction costs, using Alberta's depreciation schedule. The value so determined for Yellowknife is then multiplied by a factor of 1.35, which is set out in regulations. According to the assessment data provider, this was done to reflect Yellowknife's actual construction costs relative to Edmonton's. Yellowknife's assessed building values therefore approximately reflect market value. ^{Footnote 16}

Outside of Yellowknife, in the two territories, a discount factor of 0.666 has been applied to building values initially assessed at depreciated Edmonton construction costs. This factor is also set out in regulations and, according to the assessment data provider, was introduced to encourage development. Upon data entry, this embedded 0.666 scaling factor is removed from the building values in the Northwest Territories outside of Yellowknife and Nunavut.

f. Removal of machinery and equipment values in Alberta, Northwest Territories and Nunavut

Property values for machinery and equipment (M&E) components in the non-residential category are deemed to be out of scope.

The data received from Northwest Territories and Nunavut contain a sizeable share of M&E components in the non-residential total. They are mainly embedded in the following three non-residential classes: mineral, transmission and hydrocarbon. The M&E components are removed by multiplying the reported improvement values by a deflationary factor for each of the previously mentioned three non-residential classes. These factors are provided yearly by the respondents. This treatment ensures that only real property values are included in final estimates, and that the M&E components are excluded.

In Alberta, property values for the M&E components are reported separately by the data providers and are excluded from the final estimates.

g. Removal of personal property values in Manitoba

The assessment roll in Manitoba includes personal property such goods and chattels, which are not considered real property. Such property values are excluded from the estimate.

h. Mixed-use properties

Some properties are used for both residential and non-residential purposes. In cases where no further breakdowns are available, the values of mixed-use properties are redistributed between residential and non-residential property types according to the existing distribution of total residential and non-residential property values by CSD. In cases where further breakdowns are available, mostly in jurisdictions where microdata was received, the values are assigned according to the exact breakdown. The mixed-use properties represent 0.16% of the total valuation of properties in Canada.

One of the most common cases of mixed-use type properties are of a building consisting of ground level commercial with one or more floors of residential units above.

10. Quality control

Statistics Canada's quality assurance framework requires an assessment of data relevance, accuracy, timeliness, accessibility, interpretability and coherence. The quality of the raw input data collected from provincial, territorial and municipal assessment departments and agencies cannot be evaluated in this framework. However, confrontational analysis is performed to compare the source data to existing statistical programs and public information such as annual reports obtained from Provincial websites. Any irregularities identified are carefully reviewed and analyzed before the official release of the data.

Total adjusted residential estimates, for both taxable and exempt properties, are compared to Statistics Canada's Census of Population. The coherence of the values is examined by census coverage analysis, which compares the source data to private dwelling counts and values found in Statistics Canada's Census of Population.

Annex 1. List of CSD types representing First Nations and other Aboriginal Groups ^{Footnote 17}

The following are the list of CSD types representing First Nations and other Aboriginal groups presented by province and territory.

Annex 1. List of CSD types representing First Nations and other Aboriginal Groups

Province / Territory	CSD Type	CSD Type description	Legal Code	Legal Code description	Number of CSDs
NS	IRI	Indian reserve	FL	Federally legislated	2
NB	IRI	Indian reserve	FL	Federally legislated	1
ON	IRI	Indian reserve	FL	Federally legislated	1
MB	IRI	Indian reserve	FL	Federally legislated	1
SK	IRI	Indian reserve	FL	Federally legislated	3
SK	S-É	Indian settlement	U	Not legal municipality - aboriginal geography	1
AB	IRI	Indian reserve	FL	Federally legislated	1
BC	IGD	Indian government district	PL	Provincially legislated - legal municipality	2
BC	IRI	Indian reserve	FL	Federally legislated	5
BC	NL	Nisga'a land	FL	Federally legislated	1