Why do we conduct this survey?

This survey collects financial data from the Canadian Level IV air carriers. This information is used to determine if a carrier has reached the revenue threshold required to qualify for reporting Level III. The data are also used by various government departments for statistical and research purposes.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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.

Business or organization and contact information

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

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

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name:
  • Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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

For this survey, the end date should fall between April 1, 2019 and March 31, 2020.

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

  • May 1, 2018 to April 30, 2019
  • June 1, 2018 to May 31, 2019
  • July 1, 2018 to June 30, 2019
  • August 1, 2018 to July 31, 2019
  • September 1, 2018 to August 31, 2019
  • October 1, 2018 to September 30, 2019
  • November 1, 2018 to October 31, 2019
  • December 1, 2018 to November 30, 2019
  • January 1, 2019 to December 31, 2019
  • February 1, 2019 to January 31, 2020
  • March 1, 2019 to February 28, 2020
  • April 1, 2019 to March 31, 2020.

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

  • September 18, 2018 to September 15, 2019 ( e.g., floating year-end)
  • June 1, 2019 to December 31, 2019 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Statement of Revenues, Annual - Statement 21 (IV)

1. For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?

Report all amounts in thousands of Canadian dollars.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Total operating revenue

Include revenue from air transportation services (for example, transportation of passengers, transportation of goods and other flight-related revenue [such as flying training, recreational flying and other specialty flying]) and all other sources.

For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?
  CAN$ '000
O scope="row"perating revenue
Include scheduled and charter services.
 
a. Fixed wing services  
b. Helicopter services  
Total operating revenue  

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 [Provided Given Names] , [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

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

Feedback

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?

Why do we conduct this survey?

This survey collects financial and operational data from the Canadian Level lll air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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.

Business or organization and contact information

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

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

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name:
  • Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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

For this survey, the end date should fall between April 1, 2019 and March 31, 2020.

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

  • May 1, 2018 to April 30, 2019
  • June 1, 2018 to May 31, 2019
  • July 1, 2018 to June 30, 2019
  • August 1, 2018 to July 31, 2019
  • September 1, 2018 to August 31, 2019
  • October 1, 2018 to September 30, 2019
  • November 1, 2018 to October 31, 2019
  • December 1, 2018 to November 30, 2019
  • January 1, 2019 to December 31, 2019
  • February 1, 2019 to January 31, 2020
  • March 1, 2019 to February 28, 2020
  • April 1, 2019 to March 31, 2020.

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

  • September 18, 2018 to September 15, 2019 ( e.g., floating year-end)
  • June 1, 2019 to December 31, 2019 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - property and equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Non-operating property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
  • expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
  • airport landing fees paid both in Canada and outside of Canada;
  • navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
  • expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
  • expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements;
  • all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
  • expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
  • expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
  • all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
  • general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • staff reduction expenses.

Depreciation

Include:

  • provisions for the depreciation of ground property and equipment (including flight equipment);
  • all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
  CAN$ '000
Operating expenses  
a. Maintenance - ground property and equipment  
b. Aircraft operations  
c. Maintenance - flight equipment  
d. General administration
Include expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
 
e. Depreciation
Include provisions for the depreciation of ground property and equipment (including flight equipment), etc.
 
f. All other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turboprop and jet aircraft.
   
b. Gasoline consumed (litres)    
c. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

1. For the calendar year ending in December 2019, please provide the details of this business's scheduled services by sector of operation.

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December 2019, please provide the details of this business's scheduled services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Scheduled services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December 2019, what was the distribution by sector of the operating revenue for scheduled services?

Report all amounts in thousands of Canadian dollars.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December 2019, what was the distribution by sector of the operating revenue for scheduled services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Scheduled services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

1. For the calendar year ending in December 2019, please provide the details of this business's charter services by sector of operation.

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December 2019, please provide the details of this business's charter services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Charter services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December 2019, what was the distribution by sector of the operating revenue for charter services?

Report all amounts in thousands of Canadian dollars.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December 2019, what was the distribution by sector of the operating revenue for charter services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Charter services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

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 [Provided Given Names], [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
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  • Fax number (including area code):

Feedback

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Include the time spent gathering the necessary information.

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2. Do you have any comments about this questionnaire?

Why do we conduct this survey?

This survey collects financial data from the Canadian Level II air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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.

Business or organization and contact information

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

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

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal name:

Operating name (if applicable):

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

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

First name:

Last name:

Title:

Preferred language of communication:

  • English
  • French

Mailing address (number and street):

City:

Province, territory or state:

Postal code or ZIP code:

Country:

  • Canada
  • United States

Email address:

Telephone number (including area code):

Extension number (if applicable):
The maximum number of characters is 10.

Fax number (including area code):

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

Main activity

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

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

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

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2019 and March 31, 2020.

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

  • May 1, 2018 to April 30, 2019
  • June 1, 2018 to May 31, 2019
  • July 1, 2018 to June 30, 2019
  • August 1, 2018 to July 31, 2019
  • September 1, 2018 to August 31, 2019
  • October 1, 2018 to September 30, 2019
  • November 1, 2018 to October 31, 2019
  • December 1, 2018 to November 30, 2019
  • January 1, 2019 to December 31, 2019
  • February 1, 2019 to January 31, 2020
  • March 1, 2019 to February 28, 2020
  • April 1, 2019 to March 31, 2020.

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

  • September 18, 2018 to September 15, 2019 ( e.g., floating year-end)
  • June 1, 2019 to December 31, 2019 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD , what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets - (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment - (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment - (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities - (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Example
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - property and equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Non-operating property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. This document can be found at TP 8880 - Starting A Commercial Air Service or at Starting a Commercial Air Service.)

Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Example
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.
Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses
The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits
Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil
Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.
Include throughput charges, non-refundable duties and taxes.

Landing fees
Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees
Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance
Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental
Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses
Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses
The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits
Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.
Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies
Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services
Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses
Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses
The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Passenger food and supplies
Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance
Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses
Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses
The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services
Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses
Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses
The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses
The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation
The sum of the previous two expense items.

Operating expenses - All other expenses
Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses
The sum of the previous two expense items.

Total operating expenses
The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Example
  CAN$ '000
Operating expenses - Ground property and equipment maintenance  
a. Employee wages, salaries and benefits  
b. All other maintenance - ground property and equipment expenses  
Total maintenance - ground property and equipment expenses  
Operating expenses - Aircraft operations  
a. Flight crew wages, salaries and benefits  
b. Aircraft fuel and oil  
c. Landing fees  
d. Navigation fees  
e. Aircraft insurance  
f. Aircraft rental  
g. All other aircraft operations expenses  
Total aircraft operations expenses  
Operating expenses - Flight equipment maintenance  
a. Employee wages, salaries and benefits  
b. Materials and supplies  
c. Purchased repair services  
d. All other maintenance - flight equipment expenses  
Total maintenance - flight equipment expenses  
Operating expenses - In-flight service  
a. Employee wages, salaries and benefits  
b. Passenger food and supplies  
c. Passenger liability insurance  
d. All other in-flight service expenses
Include expenses incurred due to interrupted flights such as hotels, meals, etc.
 
Total in-flight service expenses  
Operating expenses - Aircraft and traffic servicing  
a. Employee wages, salaries and benefits  
b. Purchased services  
c. All other aircraft and traffic servicing expenses  
Total aircraft and traffic servicing expenses  
Operating expenses - Promotion and sales  
a. Employee wages, salaries and benefits  
b. All other promotion and sales expenses  
Total promotion and sales expenses  
Operating expenses - Depreciation  
a. Depreciation - flight equipment  
b. All other depreciation
Include provisions for the depreciation of all non-flight ground and property equipment, etc.
 
Total depreciation  
Operating expenses - All other expenses
Include general administration.
 
a. Employee wages, salaries and benefits  
b. All other expenses
Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc.
 
Total other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)
Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income
Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses
Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)
The sum of the previous three income or expense items.

Provision for income taxes
Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)
Net operating income plus net non-operating income less the provision for income taxes.

Example
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD , please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed
Include fuel used in both turboprop and jet aircraft.
Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.
Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed
Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor
To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed
The sum of the quantities and expenses reported in the previous two items.

Example
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turbopop and jet aircraft.
   
b. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD , please provide the details of this business's employment.

Employment

Average number of employees
Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses
Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees
The sum of the number and the wages and salaries expenses for the six categories of personnel.

Example
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD , please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue
Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue
Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries
Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Example
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

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 [Provided Given Names] , [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

First name:

Last name:

Title:

Email address:

Telephone number (including area code):

Extension number (if applicable):
The maximum number of characters is 5.

Fax number (including area code):

Feedback

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?

Why do we conduct this survey?

This survey collects financial data from the Canadian Level I air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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.

Business or organization and contact information

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

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

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name:
  • Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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

For this survey, the end date should fall between April 1, 2019 and March 31, 2020.

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

  • May 1, 2018 to April 30, 2019
  • June 1, 2018 to May 31, 2019
  • July 1, 2018 to June 30, 2019
  • August 1, 2018 to July 31, 2019
  • September 1, 2018 to August 31, 2019
  • October 1, 2018 to September 30, 2019
  • November 1, 2018 to October 31, 2019
  • December 1, 2018 to November 30, 2019
  • January 1, 2019 to December 31, 2019
  • February 1, 2019 to January 31, 2020
  • March 1, 2019 to February 28, 2020
  • April 1, 2019 to March 31, 2020.

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

  • September 18, 2018 to September 15, 2019 ( e.g., floating year-end)
  • June 1, 2019 to December 31, 2019 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Balance Sheet, Annual - Statement 20 (I)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets - (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment - (Include capital leases.)

Include:

  • flight equipment owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.

Accumulated depreciation and amortization - flight equipment

Include:

  • accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Operating - ground property and equipment - (Include capital leases.)

Include:

  • ground property and equipment owned and/or under capital leases;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - ground property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment - (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities - (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - flight equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Operating - ground property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. Non-operating property and equipment
Include capital leases.
 
f. Less accumulated depreciation and amortization  
g. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services.

Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
  CAN$ '000
Operating expenses - Ground property and equipment maintenance  
a. Employee wages, salaries and benefits  
b. All other maintenance - ground property and equipment expenses  
Total maintenance - ground property and equipment expenses  
Operating expenses - Aircraft operations  
a. Flight crew wages, salaries and benefits  
b. Aircraft fuel and oil  
c. Landing fees  
d. Navigation fees  
e. Aircraft insurance  
f. Aircraft rental  
g. All other aircraft operations expenses  
Total aircraft operations expenses  
Operating expenses - Flight equipment maintenance  
a. Employee wages, salaries and benefits  
b. Materials and supplies  
c. Purchased repair services  
d. All other maintenance - flight equipment expenses  
Total maintenance - flight equipment expenses  
Operating expenses - In-flight service  
a. Employee wages, salaries and benefits  
b. Passenger food and supplies  
c. Passenger liability insurance  
d. All other in-flight service expenses
Include expenses incurred due to interrupted flights such as hotels, meals, etc.
 
Total in-flight service expenses  
Operating expenses - Aircraft and traffic servicing  
a. Employee wages, salaries and benefits  
b. Purchased services  
c. All other aircraft and traffic servicing expenses  
Total aircraft and traffic servicing expenses  
Operating expenses - Promotion and sales  
a. Employee wages, salaries and benefits  
b. All other promotion and sales expenses  
Total promotion and sales expenses  
Operating expenses - Depreciation  
a. Depreciation - flight equipment  
b. All other depreciation
Include provisions for the depreciation of all non-flight ground and property equipment, etc.
 
Total depreciation  
Operating expenses - All other expenses
Include general administration.
 
a. Employee wages, salaries and benefits  
b. All other expenses
Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc.
 
Total other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turbopop and jet aircraft.
   
b. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales, and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

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 [Provided Given Names] , [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

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

Feedback

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?

Survey on the Canada Emergency Business Account

Why are we conducting this survey?

The objective of this survey is to collect information related to the Canada Emergency Business Account to verify if the funds from this program are helping Canadian businesses during the COVID-19 pandemic.

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

Although voluntary, your participation is important so that the information collected is as accurate and complete as possible.

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Contact us if you have any questions or concerns about record linkage:

Email: infostats@statcan.gc.ca

Telephone: 1-877-949-9492

Mail:

Chief Statistician of Canada
Statistics Canada
Attention of Director, George Sciadas, Centre for Special Business Projects
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

Business or organization and contact information

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

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

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

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

Main activity

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

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

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

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

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

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

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Business status

1. As of June 30th, 2020, what was the operational status of this business?

  • Partially operational
    Operating but at a reduced capacity compared to before the start of the COVID-19 pandemic
  • Fully operational
    Operating at the same or increased capacity compared to before the start of the COVID-19 pandemic
  • Temporarily inactive with the goal of reopening
  • Other

2. What was the total amount that this business was approved for from the Canada Emergency Business Account (CEBA) loan.

The maximum amount that a business can be approved for is $40,000.

If precise figures are not available, please provide your best estimate in Canadian dollars.

CAN$

Financing

3. As of June 30, 2020, what was the total amount that this business withdrew from the approved Canada Emergency Business Account (CEBA) loan?

If precise figures are not available, please provide your best estimate in Canadian dollars.

CAN$

4. Please indicate how the amount withdrawn from CEBA was allocated among the following operating expenses?

The total distribution should sum to 100%.

Exclude money from programs other than CEBA.

 
  Percentage
Location cost
i.e., rent, lease payment, non-residential mortgage.
 
Property taxes  
Payroll
i.e., wages, salaries, or benefits.
 
Utilities and Services
i.e., electricity, gas, oil, internet, telephone.
 
Regularly scheduled debt servicing payments  
Insurance  
Suppliers  
Other  
Not yet allocated  
Total  

5. How long did it take this business to spend the funds withdrawn from the CEBA loan?

  • Business has not spent all the amount yet
  • Less than 1 month
  • 1 month to less than 2 months
  • 2 months or more

6. How important was CEBA financing in continuing the operations of this business between April 1st and June 30th, 2020?

  • Necessary and sufficient to extend operations
  • Necessary but not sufficient; other government support was also required
  • The business could have maintained operations without CEBA support
  • Don't know
  • Not applicable
    e.g., This business is no longer operating

7. Besides CEBA, did this business obtain funding from any of the following government programs during the COVID-19 pandemic?

Exclude assistance which was applied for, but has not been obtained by June 30th, 2020.

Select all that apply.

  • Canada Emergency Wage Subsidy (CEWS) - 75% Wage Subsidy or Temporary 10% Wage Subsidy
  • Canada Emergency Commercial Rent Assistance (CECRA)
  • Export Development Canada (EDC) Loan Guarantee for Small and Medium-Sized Enterprises
  • Business Development Bank of Canada (BDC) Co-Lending Program for Small and Medium Enterprises
  • Industrial Research Assistance Program (IRAP)
  • Regional development agencies
    i.e., Canadian Northern Economic Development Agency, Western Economic Diversification Canada, Federal Economic Development Initiative for Northern Ontario, Federal Economic Development Agency for Southern Ontario, Canada Economic Development for Quebec Regions, or the Atlantic Canada Opportunities Agency
  • Provincial, territorial, or municipal government programs
  • Other government COVID-19 programs
  • Other programs
  • Don't Know
  • No other funding was obtained

8. Did this business obtain any of the following types of financing from the private sector to help during the COVID-19 pandemic?

Exclude assistance which was applied for, but has not been obtained by June 30th, 2020.

Select all that apply.

  • Drawdown of existing line of credit
  • New line of credit or increase in the credit limit of existing line of credit
  • New non-residential mortgage or refinancing of an existing non-residential mortgage
  • New term loan from a financial institution
  • New credit card or increase in the credit limit of current credit card
  • New lease financing
    A lease financing is a process by which a firm pays to use leasing objects for a particular period of time. Leasing objects may include machinery, equipment, tools, and vehicles, but excludes real estate.
  • Trade credit
    A trade credit involves purchasing goods or services from suppliers on account and paying the supplier at a later date. Trade credit is reported as "accounts payable" on your Financial Statements.
  • Equity financing
    This could be any request for new or additional financing from an investor, venture capital supplier, angel, or friend or family member in exchange for a share of the ownership of this business.
  • Personal saving or loan from friends or family
  • Other types of financing
  • Don't know
  • No other private sector funding was obtained

The COVID-19 pandemic impact

9. For this business, indicate how the COVID-19 pandemic impacted the sale of goods and services for each of the following circumstances.

For this business, indicate how the COVID-19 pandemic impacted the sale of goods and services for each of the following circumstances.
  Decreased No change Increased Not applicable
Demand for your products or services        
Sales through digital channels        
Ability to move or ship goods        
Ability to deliver services        
Productivity of employees teleworking        
Costs of goods and services supplied to this business        
Operational costs
Exclude costs of goods and services supplied to this business.
       

10. Did this business use any of the following types of advisory services to assist in dealing with any aspects of the COVID-19 pandemic?

Select all that apply.

  • Accounting services
  • Legal services
  • Marketing services
  • Information technology services or services related to digital adoption
  • Strategic consulting and advisory services or business coaching
  • Other type of external advisory service
  • Did not use external advisory services

11. Compared to the period of April 1st 2019 to June 30th 2019, how did the sales of this business change in April 1st 2020 to June 30th 2020?

  • Sales were higher in 2020
  • Sales were lower in 2020
  • Sales have stayed the same
  • No sales during this period due to seasonal operations
  • Not applicable
    e.g., started operating after June 30, 2019

By what percentage were sales higher?

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

  • 1% to less than 10%
  • 10% to less than 20%
  • 20% to less than 30%
  • 30% or more

By what percentage were sales lower?

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

  • 1% to less than 10%
  • 10% to less than 20%
  • 20% to less than 30%
  • 30% to less than 40%
  • 40% to less than 50%
  • 50% or more

12. Which of the following actions did this business take with regards to staffing due to the COVID-19 pandemic?

Which of the following actions did this business take with regards to staffing due to the COVID-19 pandemic?
  Decreased No change Increased Not applicable
Number of staff        
Total staff hours or shifts        
Wages or salaries        
Bonuses        
Other employee compensation        

13. Has this business expanded, or is it planning to expand, its digital sales channel in 2020 as a result of the COVID-19 pandemic?

A digital sales channel is electronic in nature as opposed to physical channels such as retail. e.g., websites, search engines, digital media, and mobile apps.

Select all that apply.

  • Company website
  • Presence on third party sites
    e.g., Amazon, Alibaba
  • Range of products offered on-line
  • On-line payment options
  • Integrating with supply or customer business to business (B2B) systems
  • Other digital sales channels
  • Is not planning to expand existing digital sales channel in 2020
  • Is not planning to have digital sales channels

14. Compared to the period of April 1st 2019 to June 30th 2019, how did exports of this business change in April 1st 2020 to June 30th 2020?

  • Exports were higher in 2020
  • Exports were lower in 2020
  • Exports have stayed the same
  • No exports during this period due to seasonal operations
  • Not applicable
    e.g., did not export in 2019 nor 2020

By what percentage were exports higher?

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

  • Exported for the first time April 1st to June 30th
  • 1% to less than 10%
  • 10% to less than 20%
  • 20% to less than 30%
  • 30% or more

By what percentage were exports lower?

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

  • Did not export from April 1st to June 30th
  • 1% to less than 10%
  • 10% to less than 20%
  • 20% to less than 30%
  • 30% to less than 40%
  • 40% to less than 50%
  • 50% or more

Business profile

15. In what year was this business first established?

Year

16. What is the age of the primary decision maker for this business?

Primary decision maker could be the majority owner, chair of the board of directors, or general manager of this business. In the case of equal partnership, select one partner and report for that individual.

Age

17. What percentage of this business is owned by the following?

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

What percentage of this business is owned by the following?
  Percentage
Women  
Indigenous peoples
Indigenous peoples refer to those persons who identify as First Nations people, Métis or Inuit.
 
Members of visible minorities
Visible minority refers to people, other than Indigenous peoples, who are non-Caucasian in race or non-white in colour, as well as persons of mixed origin.
 
Persons with a disability  
People born outside of Canada  

18. Please select the categories that describe the owner or owners.

Select all that apply.

  • South Asian
    e.g., East Indian, Pakistani, Sri Lankan
  • Chinese
  • Black
  • Filipino
  • Latin American
  • Arab
  • Southeast Asian
    e.g., Vietnamese, Cambodian, Laotian, Thai
  • West Asian
    e.g., Afghan, Iranian
  • Korean
  • Japanese
  • Other group
  • Prefer not to say

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2019 Annual Civil Aviation Survey - Level II. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

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.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. 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. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

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.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual - Statement 20 (II, III)

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2019 Annual Civil Aviation Survey - Level IV. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

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.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. 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. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

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.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Statement of Revenues, Annual - Statement 21 (IV)

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Total operating revenue

Include revenue from air transportation services (for example, transportation of passengers, transportation of goods and other flight-related revenue [such as flying training, recreational flying and other specialty flying]) and all other sources.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2019 Annual Civil Aviation Survey - Level III. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

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.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. 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. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

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.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual - Statement 20 (II, III)

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual - Statement 21 (III)

Operating revenue

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight - related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
  • expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
  • airport landing fees paid both in Canada and outside of Canada;
  • navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
  • expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
  • expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements;
  • all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
  • expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
  • expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
  • all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
  • general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • staff reduction expenses.

Depreciation

Include:

  • provisions for the depreciation of ground property and equipment (including flight equipment);
  • all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. . If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.

Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

Employment

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B

Number of passengers = 5

Distance between points (km) = 161

Passenger-kilometres = 805

Flight stage B to C

Number of passengers = 4

Distance between points (km) = 322

Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B

Tonnes of goods = 5

Distance between points (km) = 161

Goods tonne-kilometres = 805

Flight stage B to C

Tonnes of goods = 4

Distance between points (km) = 322

Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns – domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight – that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B

Number of passengers = 5

Distance between points (km) = 161

Passenger-kilometres = 805

Flight stage B to C

Number of passengers = 4

Distance between points (km) = 322

Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B

Tonnes of goods = 5

Distance between points (km) = 161

Goods tonne-kilometres = 805

Flight stage B to C

Tonnes of goods = 4

Distance between points (km) = 322

Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.

To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

National Travel Survey: C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Destination, Q4 2019

C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Q4 2019
Table summary
This table displays the results of C.V.s for Person-Trips by Duration of Trip, Main Trip Purpose and Country or Region of Trip Destination. The information is grouped by Duration of trip (appearing as row headers), Main Trip Purpose, Country or Region of Trip Destination (Total, Canada, United States, Overseas) calculated using Person-Trips in Thousands (× 1,000) and C.V. as a units of measure (appearing as column headers).
Duration of Trip Main Trip Purpose Country or Region of Trip Destination
Total Canada United States Overseas
Person-Trips (x 1,000) C.V. Person-Trips (x 1,000) C.V. Person-Trips (x 1,000) C.V. Person-Trips (x 1,000) C.V.
Total Duration Total Main Trip Purpose 71,273 A 62,569 A 6,331 A 2,374 A
Holiday, leisure or recreation 21,821 A 17,506 A 2,911 A 1,404 A
Visit friends or relatives 30,923 A 28,878 A 1,373 B 671 B
Personal conference, convention or trade show 956 B 883 B 47 C 25 E
Shopping, non-routine 4,960 B 3,906 B 1,054 B 0 E
Other personal reasons 5,343 B 5,019 B 270 C 55 C
Business conference, convention or trade show 2,016 B 1,621 B 332 B 63 C
Other business 5,254 B 4,756 B 343 C 155 C
Same-Day Total Main Trip Purpose 45,662 A 43,166 A 2,496 B ..  
Holiday, leisure or recreation 12,769 B 11,787 B 983 B ..  
Visit friends or relatives 19,244 A 18,818 A 426 C ..  
Personal conference, convention or trade show 568 B 557 B 11 E ..  
Shopping, non-routine 4,489 B 3,660 B 828 B ..  
Other personal reasons 4,230 B 4,106 B 124 D ..  
Business conference, convention or trade show 654 B 634 B 20 E ..  
Other business 3,708 B 3,604 B 104 E ..  
Overnight Total Main Trip Purpose 25,612 A 19,403 A 3,835 A 2,374 A
Holiday, leisure or recreation 9,052 A 5,719 A 1,928 A 1,404 A
Visit friends or relatives 11,678 A 10,060 A 947 B 671 B
Personal conference, convention or trade show 388 B 326 C 37 D 25 E
Shopping, non-routine 472 B 245 B 226 C 0 E
Other personal reasons 1,114 B 913 B 146 C 55 C
Business conference, convention or trade show 1,362 B 987 B 312 B 63 C
Other business 1,546 B 1,152 B 239 C 155 C
..
data not available

Estimates contained in this table have been assigned a letter to indicate their coefficient of variation (c.v.) (expressed as a percentage). The letter grades represent the following coefficients of variation:

A
c.v. between or equal to 0.00% and 5.00% and means Excellent.
B
c.v. between or equal to 5.01% and 15.00% and means Very good.
C
c.v. between or equal to 15.01% and 25.00% and means Good.
D
c.v. between or equal to 25.01% and 35.00% and means Acceptable.
E
c.v. greater than 35.00% and means Use with caution.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2019 Annual Civil Aviation Survey - Level I. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-949-9492

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

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.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. 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. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is 'Not currently operational' then indicate an applicable reason and provide the requested information.

4. Main activity

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.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Balance Sheet, Annual Statement 20 (I)

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment – (Include capital leases.)

Include:

  • flight equipment owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.

Accumulated depreciation and amortization - flight equipment

Include:

  • accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Operating - ground property and equipment – (Include capital leases.)

Include:

  • ground property and equipment owned and/or under capital leases;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - ground property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on, and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to ground personnel;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

  • passenger and cargo commission expenses;
  • the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

  • provisions for the depreciation of flight equipment only;
  • all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

  • provisions for the depreciation of all non-flight ground and property equipment;
  • all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

  • the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
  • benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

  • all operating expenses and general administration expenses not reported elsewhere;
  • expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • all miscellaneous operating expenses not covered elsewhere;
  • staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses – calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.