StatCan WxT | Collaborative open source project led by the Government of Canada

Environment, Energy and Transportation Statistics Division

Reporting Guide

This guide is designed to assist you as you complete the 2016 Monthly Natural Gas Distribution Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-877-604-7828

Text begins

Gas distributors are establishments primarily engaged in the distribution of natural or synthetic gas to the ultimate consumers through a system of mains.

Amounts: Report amounts in Gigajoules (GJs) of natural gas received and delivered during the month under review.

Value (cost to customer): dollar values exclude provincial taxes (if applicable), goods and services tax (GST) and harmonized sales tax (HST). Further, rebates paid to the customer should be deducted in order to arrive at "value".

Confidentiality

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 the information from this survey for statistical purposes.

A – Reporting Instructions
B – Receipts from Transmission Pipelines
C – Receipts from Storage Facilities
D – Receipts from Other Gas Distributors
E – Total Supply of Natural Gas
F – Average Heating Value in Gigajoules/Thousand Cubic Meters
G – Deliveries to System Gas Consumers
H – Deliveries to Consumers Enrolled with a Third Party Marketer
I – Deliveries to Consumers who have Purchased Directly from Suppliers
J – Deliveries to Power Generation Plants
K – Deliveries to Other Industrial Consumers
L – Deliveries to Commercial and Institutional Consumers
M – Deliveries to Residential Consumers
N – Deliveries to Transmission Pipelines
O – Deliveries to Storage Facilities
P – Deliveries to Other Gas Distributors
Q – Own Use
R – Line Pack Fluctuation
S – Metering Differences, Line Loss, Other Unaccounted for and Cyclical Billing Adjustments
T – Average Heating Value in Gigajoules/Thousand Cubic Meters
U – Total Disposition

A – Reporting Instructions

Please report information for a specific reference month in 2016.

Please complete all sections as applicable.

If the information requested is unknown, please provide your best estimate.

This guide is designed to assist you as you complete the Monthly Natural Gas Distribution Survey. If you need more information, please call 1-877-604-7828.

SUPPLY

B – Receipts from Transmission Pipelines

Report volumes of gas received from transmission pipelines (NAICS 486210) connected directly to your company’s distribution system.

Transmission pipelines are establishments primarily engaged in the pipeline transportation of natural gas, from gas fields or processing plants to local distribution systems.

C – Receipts from Storage Facilities

Report volumes of gas received from storage facilities (NAICS 493190) connected directly to your company’s distribution system.

Storage facilities include natural gas storage caverns and liquefied natural gas storage but exclude establishments primarily engaged liquefaction and regassification of natural gas for purposes of transport (NAICS 488990).

D – Receipts from Other Gas Distributors

Report volumes of gas received from other gas distributors (NAICS 221210) connected directly to your company’s distribution system.

Gas distributors are establishments primarily engaged in the distribution of natural or synthetic gas to the ultimate consumers through a system of mains.

E – Total Supply of Natural Gas

Report total volumes of gas received.

F – Average Heating Value in Gigajoules/Thousand Cubic Meters

Report average heat content of your natural gas receipts for the reported reference month.

DISPOSITION

G – Deliveries to System Gas Consumers

Report deliveries of utility-purchased natural gas to consumers.

H – Deliveries to Consumers Enrolled with a Third Party Marketer

Report deliveries to consumers who have purchased their natural gas through a gas marketer or broker.

I – Deliveries to Consumers who have Purchased Directly from Suppliers

Report deliveries to consumers who have purchased their natural gas directly from suppliers.

J – Deliveries to Power Generation Plants

Report gas delivered to electric power generation plants (NAICS 2211) connected directly to your company’s distribution system (at metered interconnections).

This industry comprises establishments primarily engaged in the generation of bulk electric power, by natural gas.

K – Deliveries to Other Industrial Consumers

Report gas delivered to industrial establishments other than power generation plants.

Inclusions:

Agriculture and forestry
Mining, quarrying, and oil and gas extraction
Construction
Manufacturing

Exclusions:

Electric power generation
Wholesale and retail trade
Transportation and warehousing
Other commercial buildings (e.g., public institutions)
Natural gas transmission pipelines
Natural gas storage facilities
Natural gas distributors

L – Deliveries to Commercial and Institutional Consumers

Report gas delivered to commercial and institutional establishments.

Inclusions:

Wholesale and retail trade
Transportation and warehousing
Other commercial buildings (e.g., public institutions)

M – Deliveries to Residential Consumers

Report gas delivered for domestic use (including multi-dwelling apartments).

N – Deliveries to Transmission Pipelines

Report volumes of gas delivered to transmission pipelines (NAICS 486210) connected directly to your company’s distribution system.

Transmission pipelines are establishments primarily engaged in the pipeline transportation of natural gas, from gas fields or processing plants to local distribution systems.

O –Deliveries to Storage Facilities

Report volumes of gas delivered to storage facilities (NAICS 493190) connected directly to your company’s distribution system.

P – Deliveries to Other Gas Distributors

Report volumes of gas deliveries to other gas distributors (NAICS 221210) connected directly to your company’s distribution system.

Gas distributors are establishments primarily engaged in the distribution of natural or synthetic gas to the ultimate consumers through a system of mains.

Q – Own Use

Report volumes of gas consumed in operating your pipeline system.

R – Line Pack Fluctuation

Report differences in the pipeline system due to changes of temperature and/or pressure.

S – Metering Differences, Line Loss, Other Unaccounted for and Cyclical Billing Adjustments

Report the difference between the total supply and total disposition. This difference includes leakage or other losses, discrepancies due to meter inaccuracies and other variants particularly billing lag.

T – Average Heating Value in Gigajoules/Thousand Cubic Meters

Report the average heat content of your total natural gas disposition for the reference month.

U –Total Disposition

Report total volumes of gas disposition.

Thank you for your participation.

An Overview of the Integrated Business Statistics Program Sampling Methodology

Introduction

Statistics Canada's Corporate Business Architecture (CBA) initiative implements measures designed to reduce operating costs, enhance quality assurance and improve responsiveness in the delivery of new statistical programs. The proposal to develop the Integrated Business Statistics Program (IBSP) represents a way for Statistics Canada's business statistics programs to achieve these objectives. The IBSP aims to rebuild the existing Unified Enterprise Survey (UES) platform into a CBA-compliant generalized model for producing business statistics. This model will cover all survey steps, from frame and sampling to dissemination. The initial objective was to apply the IBSP model to all business programs with the exception of Prices and International Trade. There are six pillars underlying the IBSP proposal that will produce the expected efficiencies:

full use of the Business Register (BR) as the frame for all business surveys;
use of electronic data collection as the primary mode of collection;
use of a common edit strategy for automated and manual editing;
establishment of an earlier cut-off for active collection;
use of the tax information for estimating financial information;
improved governance across all areas involved in statistical data output and notably stronger change management.

The foundations of the IBSP are described in detail in a document written by the Enterprise Statistics Division ESD 2009. According to this document, the IBSP must be unified, harmonized and flexible enough to

integrate new surveys;
conduct industry-based surveys as well as activity-based surveys; and
have the choice between enterprise, establishment and location as the sampling unit.

This document summarizes the sampling methodology adopted for the IBSP. Each of the main steps of the sampling process will be detailed and the methodology implemented will be discussed.

Two-phase sampling

Some surveys that will integrate into the IBSP are facing situations where the information available on the BR is either not up-to-date or insufficient for the needs of the survey. For instance the industrial classification on the BR may not be consistently up-to-date across all units or the survey may require extra information such as commodities produced by the business to make its sampling process more efficient.

In order to deal with this, the IBSP offers surveys the possibility of using a two-phase sampling strategy. Surveys choosing to do two-phase sampling are encouraged to join the main phase 1 survey, referred to as the Business Activity, Expenditure and Output (BAEO) survey. Some surveys for which a two-phase sampling plan is not appropriate will have the option of using a single-phase sampling strategy. The objectives of any phase 2 survey must be known in order to ensure that the phase 1 sample (on which the phase 2 surveys depend) will be large enough to satisfy them. The size of the phase 1 sample is also quite important for negative coordination considerations in phase 2.

Frame

One of the basic assumptions of the IBSP in terms of frame information is that all the necessary information from the BR or survey data is available and up-to-date at the time of phase 1 sampling. No updates to the frame information are permitted within the sampling process.

Use of additional information

In order to create the frame for a survey, it can also be useful to refer to information from the survey's previous cycles or information from the survey's first phase. For instance, this will be the case for the phase 2 surveys that use the BAEO survey as a first phase. When creating the frame for these phase 2 surveys, the sampling units to be included will be the ones selected as part of the BAEO sample.
Also, for the purpose of sample coordination, it may be required to access sample files from other surveys in order to manage the coordination of samples between surveys to control response burden. It may also be useful to access sample files from previous occasions of the same survey in order to manage sample rotation between occasions of a single given survey. Furthermore, all second-phase surveys will require information from their first-phase survey to define the frame.

Unit hierarchy and size

Businesses on the BR are made up of four statistical levels (i.e. enterprise, company, establishment or location). Each survey must define the level at which the proportions of the total size that comes from the unit (contributions) will be considered at sampling (targeted operating entity level) as well as the level of the unit that will be selected at sampling (sampling unit level) and estimation will be done.

Targeted operating entities and sampling units

The targeted operating entity and sampling unit levels are identified in the metadata and can be any of the statistical levels from the BR. The only restriction is that the sampling unit level may not be lower in the hierarchy than the targeted operating entity level.

Sampling size measures for targeted operating entities

For targeted operating entities, the default size measure is revenue-based. Size concepts other than revenue can also be used and can come directly from the BR or be derived based on variables present on the BR. The user could also specify a revenue-based size function different from the default one. It is also possible to use a combination of different size concepts such as revenue and assets, revenue and capacity or heads of cattle and heads of pigs for agricultural surveys (as is seen in the “Use of Multiple Size Concepts” section of this document).

Sampling Cells

For each survey, the basic level of stratification or cell is usually defined by the most refined domain for which estimates will be required. The purpose is to ensure that good quality estimates can be produced by taking this information into account at stratification.

The cell usually includes both industrial and geographical dimensions (where the geographical dimension typically represents the provinces). The level of industry varies between surveys. Extra dimensions can also be taken into account such as country of control or profit/non-profit status of the entity.

Targeted operating entities naturally fall into one cell based on the classification information available on the BR for that entity.

Importance factors

Once the size measure has been derived for all targeted operating entities, importance factors for each sampling cell j can be derived. The main application of these importance factors is to be able to better control the allocation of sample to the cells and emphasize higher data quality in more important cells. This section focuses on the definition of cell importance through the construction of importance factors; the details of the sample allocation are explained in a later section.

One choice of an importance factor (ωj) for sampling cell j under simple conditions is ωj= tˆ1/2xj . That is, the importance factor is equivalent to the square root of the estimated total size within the cell. This is described in Bankier (1988). In the case of the IBSP, a similar level of quality is required at the industry and province levels in order to better allocate Canada's taxes to the provinces. In order to take the multiple dimensions of the domains (i.e. provinces and industry) into account, the importance factors have to be defined in a different manner.

The importance factor ωj is based on a product of the importance with regards to each of its dimensions. That is, primary, secondary, tertiary, etc. dimensions will be defined and each dimension will be conditional on the dimensions that precede it in the hierarchy. In the case of the IBSP, geography is the primary dimension. If sampling cells were based solely on geography and not industrial classification, then the importance factor of cell j would be

ω = ω j = ⎛ ⎝ ⎜ t x j / \sum j = 1 J t x j ⎞ ⎠ ⎟ p (1)

Here, the numerator is the total amount of revenue in province j and the denominator is the total amount of revenue across all provinces (nationally). The exponent p is used to emphasize the role of the importance factors ωj across domains. Please refer to the section on sample allocation for an explanation of the interaction between importance factors and the objective function used for allocation.

For the IBSP, geography is not the only dimension of interest; industrial classification is also key. If we add industrial classification as a secondary dimension, then we have

ω j 1 = ⎛ ⎝ ⎜ t x j 1 / \sum j 1 = 1 J 1 t x j 1 ⎞ ⎠ ⎟ p 1, ω j 2 = ⎛ ⎝ ⎜ t x j 1 j 2 / \sum j 2 = 1 J 2 t x j 1 j 2 ⎞ ⎠ ⎟ p 2 and ω j = ω j 1 \times ω j 2 (2)

The index j1 indicates that the first component, ωj1, is the primary factor. It is constructed with regards to some province j1, as described earlier in this section. The secondary component, ωj2, is conditional on the first. That is, the numerator is the total amount of revenue in industry j2 in province j1 and the denominator is the total amount of revenue across all industries but all within province j1. A sampling cell with more dimensions would have more components, all conditional on geography and industry as described here.

Cell stratification

One of the key aspects of the IBSP sample design is the desire to be enterprise-centric. That is, within a particular survey of the IBSP, it is important to either sample all eligible targeted operating entities within an enterprise or to sample none at all. By ensuring that all targeted operating entities associated with an enterprise are pulled together into a single sampling unit, it is both easier to coordinate samples across surveys and draw enterprise-centric samples without the cumbersome network sampling approach of the UES, a process that greatly complicated estimation. For simple enterprises with a single establishment, there is a one-to-one relationship between the enterprise's sampling unit and a sampling cell. However, this relationship for complex enterprises is one-to-many and therefore it is not straightforward to define to which sampling cell each sampling unit should be assigned.

In business surveys where the distribution of revenue among units in the population tends to be highly skewed (revenue being a quantity correlated to many key estimates), selecting larger units to the sample with greater probability increases both the quality of estimates and the efficiency of the sample. With this in mind, the choice of the sampling cell to which a complex enterprise's sampling unit will be stratified is taken to be a function of the proportion of revenue within each sampling cell that can be attributed to the enterprise as well as the sampling cells' importance factors.

For the IBSP, the size measure of sampling unit i is defined as

z i = \sum j ω 2 j t 2 x j x 2 j i - - - - - - - -  ⎷   (3)

where

ωj represents the importance factor of sampling cell (domain) j,
xji is the total amount of size in sampling cell j of all targeted operating entities in sampling unit i, and
txj represents the total size of sampling cell j.

The term

(ω j t x j x j i) (4)

is referred to as the contribution of sampling unit i to sampling cell j. The sampling cell j for which the contribution of sampling unit i in (4) is a maximum is the cell in which the sampling unit should be stratified.

The function applied to the contributions (4) ensures that the total size of sampling unit i is dictated primarily by its largest cellular contribution, but also that additional weight is added on due to the unit's other contributions. Note that this function converts the sizes of the targeted operating entities (in dollars) into a unitless decimal value that is difficult to interpret.

Given that the scope and coverage of IBSP surveys change across sampling phases, it is necessary to re-evaluate the stratification of complex sampling units at each phase to ensure the larger units are being handled in the most advantageous way possible.

Use of Multiple Size Concepts

Some survey programs require the use of more than one concept to define the size of units in their population. For example, the Annual Electric Power Generating Stations survey uses both revenue and electrical capacity while the Livestock survey measures size using heads of cattle, sheep and pigs. In order to successfully integrate these programs into the IBSP, it is necessary to allow the use of multiple size concepts to derive the overall size of a unit.

The current sampling system is not flexible enough to allow for multiple passes through the sampling processes. Furthermore, some difficulties exist in mapping a multivariate size measure into a single size measure for stratification and sampling purposes. To circumvent these issues, it was decided to consider each size concept as another level of the cell stratification. The overall process itself would not be disturbed as, by default, the subroutines described further along in this document (such as Take-None threshold definition and size stratification) are executed sampling cell by sampling cell.

As an example, consider a targeted operating entity in NAICS 111111 and Province P raising both cattle and pigs. This entity would be represented by one entity placed in the 111111×P×Cattle cell with a size based on head of cattle only and a second entity placed in the 111111×P×Pigs cell with a size based on number of pigs. The size measures are standardized in order to avoid differences in scale between different concepts. The contributions of each operating entity towards their cell memberships (as well as that of other targeted operating entities in the sampling unit, if applicable) are calculated to determine the sampling cell in which the sampling unit should be stratified. Two advantages of this classification are that sampling units are classified in line with their dominant industry/geography combination and, because every cell has a different size concept component associated with it, the sampling units get classified in line with their dominant size concept. The standardization and normalization of sizes allows the use of a single size measure during the sampling process.

All of the ensuing steps of the sampling process described hereafter continue as in the univariate case. Care must be taken though to restructure the final sample files in order to avoid duplicating the operating entities (once for each size measure). The additional size measures can appear on each record but if they do, they appear as different variables of size that were used in the process.

Take-None

The Royce-Maranda algorithm as described in Royce and Maranda (1998) is the method used by the IBSP to reduce the response burden on small units by excluding them from the sample. This method is part of Statistics Canada's new Generalized Sampling system (G-). The user has to provide a list containing the exclusion thresholds, and G- determines the appropriate exclusion threshold for each cell.

The first step of the process is to assess which targeted operating entities should be Take-None. In order to do that, in each cell, targeted operating entities are sorted in descending order based on their revenue. A threshold is selected in such a way as to retain at least 90% of the revenue in each cell unless the minimum threshold eliminates more than 10% of the cell's revenue. The level of exclusion can be controlled but it is assumed to be 10% for all IBSP surveys.

Once the status of each targeted operating entity of the population has been assessed, the status of the sampling unit as a whole has to be evaluated. Since sampling units can consist of a mix of Take-None and eligible targeted operating entities, a rule is required to decide what to do with such cases. To keep the exclusion below the targeted 10% level, the rule is to exclude the sampling unit only if all targeted operating entities belonging to that sampling unit are Take-None based on the previous assessment.

The assessment of the Take-None is not redone when processing a second-phase survey. Targeted operating entities retain their Take-None status from the first phase and the sampling unit's status is determined in the same way as described in the previous paragraph. If a sampling unit becomes Take-None at the second phase, it will undergo a special treatment. None of these units will receive a questionnaire and financial data will be obtained from tax while characteristic information will either be zeroed or imputed.

Must-Take Units

Given the skewed nature of the distribution of revenue in economic surveys, it is essential that certain influential units that cannot be represented by other units in the population be sampled. This ensures that these influential units' data are included in the final estimates. Revenue-based estimates aside, there are also some smaller units that are equally crucial for characteristic estimates. In both cases, a mechanism exists to allow particular units to be sampled with certainty. The specified units are placed in a single Must-Take stratum in which all units are selected into the sample.

There are other cases where it is advantageous to put units in the Must-Take stratum, such as taking a census in a cell or survey, needing to produce an estimate from a cell containing an extremely small number of units, or identifying a unit as a large outlier. In total, there are eight ways in which a targeted operating entity can become Must-Take throughout the IBSP sampling process. They are as follows.

Subject matter experts can specify the unit directly
Must-take criteria set up in the metadata identify the unit (the default criterion targets sampling units with contributions in at least six unique sampling cells)
The unit belongs to a sampling unit in which another unit was identified by one of the two methods above
The unit is a member of a sampling cell containing fewer than ten sampling units above the exclusion threshold. (see the section on Small Cells)
The unit is a member of a stratum of five or fewer sampling units.
The unit is in a sampling unit that is a large outlier within its sampling cell.
The unit is in a census survey
The unit is in a frame cross-classification containing a total of one or two units and is therefore critical to estimation.

Note that, as per case 3, all targeted operating entities in a sampling unit in which one of the targeted operating entities is identified as an outlier will also be flagged as a Must-Take unit.

Special units

Some classes of units may be in-scope for some IBSP surveys, but do not need to pass through every step of the sampling process. These “special units” are subject to special treatments to avoid having them interfere with the sampling process as it is applied to the remainder of the units.

Size stratification

After the sets of take-none, must-take and special units within each cell have been defined, the remaining units form the set of eligible units from which the sample will be drawn. However, if the sample is drawn within each cell as-is, the skewed distributions of revenue are such that a relatively large number of units will need to be sampled in order to target a reasonable level of quality within each cell. In order to increase the efficiency of the sample, units in the take-some strata are first stratified by size in order to group similarly-sized units together. The sample selection within each cell will then be conducted one stratum at a time.

The classic method of stratification used for the UES was Lavallée-Hidiroglou stratification (Lavallée and Hidiroglou, 1988). An advantage of using this method for stratification is that sample allocation is also performed at the same time. However, a required input for this method is an a priori knowledge of the target levels of quality and the outputs are a set of stratum bounds and sample sizes for each stratum which minimizes the overall sample size. In the IBSP, target quality levels are not known as inputs. Rather, the targeted sample size is used as an input and the target quality becomes an output. As a result, alternative methods for size stratification and sample allocation are required.

The Geometric Method of stratification (Gunning and Horgan, 2004) is a very simple method that requires only a distribution of size values and a desired number of strata in order to function. The stratum bounds are derived with the intention of equalizing the coefficient of variation (CV) of size within each stratum. That is, if in stratum hSyh=∑Nhi=1Yhi−Y−hNh−−−−−−−−−−−√ is the standard deviation of y, Y−h=1Nh∑Nhi=1Yhi is the average value of y and CVh=Syh/Y−h is the CV of y, then the K stratum bounds are chosen such that

S y 1 Y - 1 = S y 2 Y - 2 = S y 3 Y - 3 = \dots = S y K Y - K

The formula used by the Geometric Method to establish the stratum boundaries is

B o u n d k j = m i n s i z e \times (m a x s i z e m i n s i z e) (k K) (5)

where

minsize and maxsize are the minimum and maximum sampling unit sizes, respectively, in cell j
K is the total number of bounds to be derived in cell j
k is the index of the bound (1,..., K).

It was shown in Li (2012) that the Geometric method was sensitive to both small and large outliers. Extreme values at either end of the distribution could have drastic effects on the values of the stratum bounds. As a result, an outlier detection functionality was developed to precede the stratification procedure. Both large and small outliers were detected according to the Sigma Gap method. Hellec (2013) determined that the global Sigma Gap parameter λ should be set to 60. This parameter is applied indiscriminately to all sampling cells after removal of previously-defined Must-Take units. After the outlier detection process is run in each cell, both types of outliers are set aside and the remaining distribution is used to derive stratum bounds. Once the bounds are derived, the small outliers are replaced in the small unit strata in their respective cells while the large outliers are assigned to the Must-Take stratum.

In most cases, the value of K in (5) is set to 3 in order to partition each cell into three size strata: small, medium and large units. Again in contrast to the methodology put in place for the UES, the Geometric Method does not assume that the stratum of large units will be a Take-All stratum (a sampling fraction of 100%). Rather, each sampling stratum will be treated as a Take-Some stratum in which the sampling fraction can take on any value greater than 0% (including possibly 100%), so long as the sampling constraints are respected. The optimization algorithm executed during sample allocation will dictate which Take-Some strata warrant a sampling fraction of 100% (based on the variability of sampling unit sizes).

Small cells

Statistics Canada is mandated to produce estimates in all of the cross-classifications of provinces and industrial classification variants defined as domains of estimation for the IBSP. However, some of the sampling cells used to represent these domains can contain very few units. In order to produce reasonable estimates within a cell, it is necessary to have a minimum number of responding units. Partitioning some cells into three size strata, sampling less than 100% of the units in these strata and then being subjected to non-response can lead to some scenarios where estimates of reasonable quality are not possible. As a result, it was necessary to develop custom strategies to allocate samples in particularly small cells. In this section, when discussing the sizes of cells, it is the number of sampling units that are eligible for sampling after removing Must-Take units that is taken into account.

Targeted operating entities that naturally stratify into sampling cells with 1 or 2 sampling units will all be made Must-Take. Being a member of such a small estimation domain has a negative impact on the performance of the sample allocation methodology and therefore it is best to simply exclude them from that process by making them Must-Take.

In cells containing fewer than 10 sampling units, all units will also be made Must-Take. For surveys where data can be tax replaced, data will be collected for important cells. A cell is deemed to be important if its importance factor is above the 50th percentile of all cells within the same province or industry. For cells that are less important, no collection will take place and tax data will be used for the financial portion of the questionnaire. The characteristic portion will either be zeroed or imputed in these cases. If the survey cannot perform tax replacement, all units will be collected.

In cells with 10 to 29 sampling units, the number of size strata will be reduced from 3 to 2 (Geometric Method applied with K=2). Sample selection in these 2-stratum sampling cells will occur as in normally-stratified sampling cells.

Sample allocation

For the IBSP, an enterprise may contribute to several industries and/or provinces. If we consider the amount that an enterprise contributes to these sampling cells as variable values, then a multivariate allocation scheme needs to be used to allocate the sample to the stratified population. A power allocation method will be used in order to obtain quality estimates at both the industry and provincial levels. The method is described in Bankier (1998) and Särndal, Swensson and Wretman (2003).

Multivariate power allocation can be set up in two ways. One can seek to either:

minimize a cost function under precision constraints for each domain and variable, or
minimize a precision function for the domains under a fixed cost constraint.

As noted in the section on size stratification, the inputs for the survey will be quantities of available resources, rather than known quality targets. As a result, option 2 above is the approach that is taken. The function to be minimized is:

min π h \sum j = 1 J (ω j C V (t ˆ x j)) 2 (6)

where πh, ωj and tˆxj represent the sampling fraction in stratum h, the importance factor for domain j and the estimator of the total of variable xj in the population. The quantity CV(tˆxj) represents the CV of the estimator. The only quantities that are adjusted in order to minimize the function are the πh which are present in CV(tˆxj)2.

For phase 1 of the IBSP, the domains j correspond roughly to the sampling cells. As noted in the section introducing the importance factors, ωj is defined conditionally such that ωj = (ωj1)(ωj2) with dimension j2 being conditional on j1. This allows us to express (6) as follows:

min π h \sum j 1 = 1 J 1 ω 2 j 1 \sum j 1 = 1 J 2 ω 2 j 2 (C V (t ˆ x j 1 j 2)) 2 (7)

The powers p1 and p2 in the definitions of ωj1 and ωj2 serve to control the differences in target quality for domainsj1 and j2 . The quality indicator that the powers control is different from that of Bankier (1988). In that article, quality is expressed as a function of the CV whereas for the IBSP sampling, it is represented instead by a sum of squared CVs as in (7). Substituting for ωj1, we can express (7) as

min π h \sum j 1 = 1 J 1 ⎡ ⎣ ⎢ ⎢ ⎛ ⎝ ⎜ t x j 1 / \sum j 1 = 1 J 1 t x j 1 ⎞ ⎠ ⎟ 2 p 1 \sum j 2 = 1 J 2 ω j j 2 (C V (t ˆ x j 1 j 2)) 2 ⎤ ⎦ ⎥ ⎥ (8)

Consider the power p1. if p1 is set to 0, then the same level of quality is targeted for each domain j1. If it is instead set to 1 then the quality targets will be higher for domains j1 with larger values of txj1 (the “more important” domains).

In order to ensure that estimates for all cells are of reasonable quality, a constraint on the maximum allowable coefficient of variation (CV) can be set. It should be noted that the CVs computed internally within G- that are compared against these quality constraints are conditional CVs and can be quite a bit higher than the effective CVs computed once the sample is actually selected.

Furthermore, in order to ensure the selection of a sufficient number of units in each strata as well as to prevent the negative impact of units with very large weights changing stratum between sampling and estimation, constraints can be set at the sample allocation stage. The constraints that have been implemented translate a user-defined upper bound on weights into a minimum number of units to be allocated to each type of strata.

The implementation of either of these types of constraints moves the G- solution away from optimality. Therefore, the sample allocation will first be run without the use of either CV or maximum weight constraints. The CVs and weights will then be evaluated and if issues are found the allocation will be rerun with constraints in place. The only exception is for the BAEO (phase 1) survey, in which maximum weight constraints are generally set at fixed levels for each of the possible size strata. These constraints are relaxed for some industry groups (corresponding to the second-phase surveys) where the population makeup prevents convergence of the allocation program for the default maximum weight values. Note that these constraints can be adjusted by users.

All units stratified in the Must-Take stratum are given sampling probabilities of πh=1. These feed into the sample selection module to ensure that a census of units in this stratum is drawn.

Sample selection and coordination

The default method for sample selection in the IBSP is Bernoulli sampling. This method has been chosen because it simplifies the variance computation while simplifying sample coordination and allowing for combination of samples. In some cases, however, the Bernoulli selection may yield an insufficient sample in a particular stratum. To mitigate this risk, a Simple Random Sample (SRS) is used in place of the Bernoulli sample when the number of selected units drops below the specified threshold of 2.

Through the use of G-, the IBSP will allow sample coordination between the occasions of a given survey as well as between IBSP surveys. As it is the only method available in G- to do sample coordination at this point, sequential sampling will be used to manage sample coordination. This method uses Permanent Random Numbers (PRNs) to select the sample. By selecting different starting points, it allows for different types of sample coordination.

Eventually, it will be required to have some sample rotation implemented. The strategy that is currently envisioned to achieve that goal is to shift the start of the sampling window for the selection of the BAEO sample by the desired amount and to select the second phase surveys' samples with maximum overlap with their previous occasion. This will yield the expected amount of rotation in the second phase as shown in Paulus (2014).

Treatment of Dead Units

In the case of drawing a sample for cycle 2 or beyond of a repeated survey that controls overlap across cycles, it is possible that the death rate outside the sampled portion is understated as compared to the rate in the sampled portion (due to a number of deaths that are only known due to survey feedback). In order to reduce the chance of this repeated sampling resulting in a biased estimate, it is necessary to manipulate the frame in order to stabilize the weights across survey occasions (equivalent to ensuring that the death rates are constant in both portions of the population across cycles). This could entail reintroducing known dead, previously-sampled units back onto the frame (though never doing so for units whose death was indentified via an independent source) or selecting units in the unsampled portion of the population and treating them as deaths. Note that the term “death” here refers to any sort of change to a unit that would make it in-scope for one cycle but out-of-scope for the next (including NAICS changes, Business Status changes or changes to the population criteria). NAICS changes leaving a unit in-scope for a survey are not considered deaths.

Should the frame manipulation require the reintroduction of known dead units to the frame, these dead units may be sampled as any other unit and may therefore carry a weight, but they will not be sent a questionnaire under any circumstance.

Bibliography

Baillargeon, S., Rivest, L.-P., and Ferland, M. (2007). Stratification en enquêtes entreprises : une revue et quelques avancées. Proceedings of the Survey Methods Section, Statistical Society of Canada

Bankier, M. D. (1988). Power allocations: Determining Sample Sizes for Subnational Areas. The American Statistician,

Demnati, A., and Turmelle, C. (2011). Proposed Sampling and Estimation Methodology. Internal Statistics Canada document

ESD. (2009). "Integrated Business Statistics Program - Blueprint". Internal Statistics Canada document

Gaudet, J. (2014). Contact Strategy for the RY2014 Business Activity, Expenditures and Output (BAEO) Survey. Internal Statistics Canada document

Gunning, P., and Horgan, J. M. (2004). A New Algorithm for the Construction of Stratum Boundaries in Skewed Populations. Survey Methodology, 30, pp. 159-166.

Hellec, S. (2013). Diagnostic et contribution à la méthodologie d'échantillonnage du PISE. Internal Statistics Canada document.

Lavallée, P. and Hidiroglou, M. A. (1988). On the stratification of skewed populations. Survey Methodology, 14, pp. 33-43.

Li, Y. (2012). Detection and treatment of outliers in the creation of the IBSP sampling frame. Internal Statistics Canada document.

Paulus, P. (2014). Rotation et coordination des échantillons dans le cadre du Programme intégré de la statistique des entreprises. Internal Statistics Canada document.

Royce, D., and Maranda, F. (1998). Groupe de travail sur l'acquisition des données auprès des entrerpises. . Internal Statistics Canada document.

Särndal, C.-E., Swensson, B., and Wretman, J. (2003). Model Assisted Survey Sampling.

Concepts, definitions and data quality

The Monthly Survey of Manufacturing (MSM) publishes statistical series for manufacturers – sales of goods manufactured, inventories, unfilled orders and new orders. The values of these characteristics represent current monthly estimates of the more complete Annual Survey of Manufactures and Logging (ASML) data.

The MSM is a sample survey of approximately 10,500 Canadian manufacturing establishments, which are categorized into over 220 industries. Industries are classified according to the 2012 North American Industrial Classification System (NAICS). Seasonally adjusted series are available for the main aggregates.

An establishment comprises the smallest manufacturing unit capable of reporting the variables of interest. Data collected by the MSM provides a current ‘snapshot’ of sales of goods manufactured values by the Canadian manufacturing sector, enabling analysis of the state of the Canadian economy, as well as the health of specific industries in the short- to medium-term. The information is used by both private and public sectors including Statistics Canada, federal and provincial governments, business and trade entities, international and domestic non-governmental organizations, consultants, the business press and private citizens. The data are used for analyzing market share, trends, corporate benchmarking, policy analysis, program development, tax policy and trade policy.

1. Sales of goods manufactured

Sales of goods manufactured (formerly shipments of goods manufactured) are defined as the value of goods manufactured by establishments that have been shipped to a customer. Sales of goods manufactured exclude any wholesaling activity, and any revenues from the rental of equipment or the sale of electricity. Note that in practice, some respondents report financial transactions rather than payments for work done. Sales of goods manufactured are available by 3-digit NAICS, for Canada and broken down by province.

For the aerospace product and parts, and shipbuilding industries, the value of production is used instead of sales of goods manufactured. This value is calculated by adjusting monthly sales of goods manufactured by the monthly change in inventories of goods / work in process and finished goods manufactured. Inventories of raw materials and components are not included in the calculation since production tries to measure "work done" during the month. This is done in order to reduce distortions caused by the sales of goods manufactured of high value items as completed sales.

2. Inventories

Measurement of component values of inventory is important for economic studies as well as for derivation of production values. Respondents are asked to report their book values (at cost) of raw materials and components, any goods / work in process, and finished goods manufactured inventories separately. In some cases, respondents estimate a total inventory figure, which is allocated on the basis of proportions reported on the ASML. Inventory levels are calculated on a Canada‑wide basis, not by province.

3. Orders

a) Unfilled Orders

Unfilled orders represent a backlog or stock of orders that will generate future sales of goods manufactured assuming that they are not cancelled. As with inventories, unfilled orders and new orders levels are calculated on a Canada‑wide basis, not by province.

The MSM produces estimates for unfilled orders for all industries except for those industries where orders are customarily filled from stocks on hand and order books are not generally maintained. In the case of the aircraft companies, options to purchase are not treated as orders until they are entered into the accounting system.

b) New Orders

New orders represent current demand for manufactured products. Estimates of new orders are derived from sales of goods manufactured and unfilled orders data. All sales of goods manufactured within a month result from either an order received during the month or at some earlier time. New orders can be calculated as the sum of sales of goods manufactured adjusted for the monthly change in unfilled orders.

4. Non-Durable / Durable goods

a) Non-durable goods industries include:

Food (NAICS 311),
Beverage and Tobacco Products (312),
Textile Mills (313),
Textile Product Mills (314),
Clothing (315),
Leather and Allied Products (316),
Paper (322),
Printing and Related Support Activities (323),
Petroleum and Coal Products (324),
Chemicals (325) and
Plastic and Rubber Products (326).

b) Durable goods industries include:

Wood Products (NAICS 321),
Non-Metallic Mineral Products (327),
Primary Metals (331),
Fabricated Metal Products (332),
Machinery (333),
Computer and Electronic Products (334),
Electrical Equipment, Appliance and Components (335),
Transportation Equipment (336),
Furniture and Related Products (337) and
Miscellaneous Manufacturing (339).

Survey design and methodology

Concept Review

In 2007, the MSM terminology was updated to be Charter of Accounts (COA) compliant. With the August 2007 reference month release the MSM has harmonized its concepts to the ASML. The variable formerly called “Shipments” is now called “Sales of goods manufactured”. As well, minor modifications were made to the inventory component names. The definitions have not been modified nor has the information collected from the survey.

Methodology

The latest sample design incorporates the 2012 North American Industrial Classification Standard (NAICS). Stratification is done by province with equal quality requirements for each province. Large size units are selected with certainty and small units are selected with a probability based on the desired quality of the estimate within a cell.

The estimation system generates estimates using the NAICS. The estimates will also continue to be reconciled to the ASML. Provincial estimates for all variables will be produced. A measure of quality (CV) will also be produced.

Components of the Survey Design

Target Population and Sampling Frame

Statistics Canada’s business register provides the sampling frame for the MSM. The target population for the MSM consists of all statistical establishments on the business register that are classified to the manufacturing sector (by NAICS). The sampling frame for the MSM is determined from the target population after subtracting establishments that represent the bottom 5% of the total manufacturing sales of goods manufactured estimate for each province. These establishments were excluded from the frame so that the sample size could be reduced without significantly affecting quality.

The Sample

The MSM sample is a probability sample comprised of approximately 10,500 establishments. A new sample was chosen in the autumn of 2012, followed by a six-month parallel run (from reference month September 2012 to reference month February 2013). The refreshed sample officially became the new sample of the MSM effective in December 2012.

This marks the first process of refreshing the MSM sample since 2007. The objective of the process is to keep the sample frame as fresh and up-to date as possible. All establishments in the sample are refreshed to take into account changes in their value of sales of goods manufactured, the removal of dead units from the sample and some small units are rotated out of the GST-based portion of the sample, while others are rotated into the sample.

Prior to selection, the sampling frame is subdivided into industry-province cells. For the most part, NAICS codes were used. Depending upon the number of establishments within each cell, further subdivisions were made to group similar sized establishments’ together (called stratum). An establishment’s size was based on its most recently available annual sales of goods manufactured or sales value.

Each industry by province cell has a ‘take-all’ stratum composed of establishments sampled each month with certainty. This ‘take-all’ stratum is composed of establishments that are the largest statistical enterprises, and have the largest impact on estimates within a particular industry by province cell. These large statistical enterprises comprise 45% of the national manufacturing sales of goods manufactured estimates.

Each industry by province cell can have at most three ‘take-some’ strata. Not all establishments within these stratums need to be sampled with certainty. A random sample is drawn from the remaining strata. The responses from these sampled establishments are weighted according to the inverse of their probability of selection. In cells with take-some portion, a minimum sample of 10 was imposed to increase stability.

The take-none portion of the sample is now estimated from administrative data and as a result, 100% of the sample universe is covered. Estimation of the take-none portion also improved efficiency as a larger take-none portion was delineated and the sample could be used more efficiently on the smaller sampled portion of the frame.

Data Collection

Only a subset of the sample establishments is sent out for data collection. For the remaining units, information from administrative data files is used as a source for deriving sales of goods manufactured data. For those establishments that are surveyed, data collection, data capture, preliminary edit and follow-up of non-respondents are all performed in Statistics Canada regional offices. Sampled establishments are contacted by mail or telephone according to the preference of the respondent. Data capture and preliminary editing are performed simultaneously to ensure the validity of the data.

In some cases, combined reports are received from enterprises or companies with more than one establishment in the sample where respondents prefer not to provide individual establishment reports. Businesses, which do not report or whose reports contain errors, are followed up immediately.

Use of Administrative Data

Managing response burden is an ongoing challenge for Statistics Canada. In an attempt to alleviate response burden, especially for small businesses, Statistics Canada has been investigating various alternatives to survey taking. Administrative data files are a rich source of information for business data and Statistics Canada is working at mining this rich data source to its full potential. As such, effective the August 2004 reference month, the MSM reduced the number of simple establishments in the sample that are surveyed directly and instead, derives sales of goods manufactured data for these establishments from Goods and Services Tax (GST) files using a statistical model. The model accounts for the difference between sales of goods manufactured (reported to MSM) and sales (reported for GST purposes) as well as the time lag between the reference period of the survey and the reference period of the GST file.

Effective from the January 2013 reference month, the MSM derives sales of goods manufactured data for non-incorporated establishments (e.g. the self employed) from T1 files. A statistical model is used to transform T1 data into sales of goods manufactured data.

In conjunction with the most recent sample, effective December 2012, approximately 2,800 simple establishments were selected to represent the GST portion of the sample.

Inventories and unfilled orders estimates for establishments where sales of goods manufactured are GST-based are derived using the MSM’s imputation system. The imputation system applies to the previous month values, the month-to-month and year-to-year changes in similar firms which are surveyed. With the most recent sample, the eligibility rules for GST-based establishments were refined to have more GST-based establishments in industries that typically carry fewer inventories. This way the impact of the GST-based establishments which require the estimation of inventories, will be kept to a minimum.

Detailed information on the methodology used for modelling sales of goods manufactured from administrative data sources can be found in the ‘Monthly Survey of Manufacturing: Use of Administrative Data’ (Catalogue no. 31-533-XIE) document.

Data quality

Statistical Edit and Imputation

Data are analyzed within each industry-province cell. Extreme values are listed for inspection by the magnitude of the deviation from average behavior. Respondents are contacted to verify extreme values. Records that fail statistical edits are considered outliers and are not used for imputation.

Values are imputed for the non-responses, for establishments that do not report or only partially complete the survey form. A number of imputation methods are used depending on the variable requiring treatment. Methods include using industry-province cell trends, historical responses, or reference to the ASML. Following imputation, the MSM staff performs a final verification of the responses that have been imputed.

Revisions

In conjunction with preliminary estimates for the current month, estimates for the previous three months are revised to account for any late returns. Data are revised when late responses are received or if an incorrect response was recorded earlier.

Estimation

Estimates are produced based on returns from a sample of manufacturing establishments in combination with administrative data for a portion of the smallest establishments. The survey sample includes 100% coverage of the large manufacturing establishments in each industry by province, plus partial coverage of the medium and small-sized firms. Combined reports from multi-unit companies are pro-rated among their establishments and adjustments for progress billings reflect revenues received for work done on large item contracts. Approximately 2,800 of the sampled medium and small-sized establishments are not sent questionnaires, but instead their sales of goods manufactured are derived by using revenue from the GST files. The portion not represented through sampling – the take-none portion - consist of establishments below specified thresholds in each province and industry. Sub-totals for this portion are also derived based on their revenues.

Industry values of sales of goods manufactured, inventories and unfilled orders are estimated by first weighting the survey responses, the values derived from the GST files and the imputations by the number of establishments each represents. The weighted estimates are then summed with the take-none portion. While sales of goods manufactured estimates are produced by province, no geographical detail is compiled for inventories and orders since many firms cannot report book values of these items monthly.

Benchmarking

Up to and including 2003, the MSM was benchmarked to the Annual Survey of Manufactures and Logging (ASML). Benchmarking was the regular review of the MSM estimates in the context of the annual data provided by the ASML. Benchmarking re-aligned the annualized level of the MSM based on the latest verified annual data provided by the ASML.

Significant research by Statistics Canada in 2006-2007 was completed on whether the benchmark process should be maintained. The conclusion was that benchmarking of the MSM estimates to the ASML should be discontinued. With the refreshing of the MSM sample in 2007, it was determined that benchmarking would no longer be required (retroactive to 2004) because the MSM now accurately represented 100% of the sample universe. Data confrontation will continue between MSM and ASML to resolve potential discrepancies.

As of the December 2012 reference month, a new sample was introduced. It is standard practice that every few years the sample is refreshed to ensure that the survey frame is up to date with births, deaths and other changes in the population. The refreshed sample is linked at the detailed level to prevent data breaks and to ensure the continuity of time series. It is designed to be more representative of the manufacturing industry at both the national and provincial levels.

Data confrontation and reconciliation

Each year, during the period when the Annual Survey of Manufactures and Logging section set their annual estimates, the MSM section works with the ASML section to confront and reconcile significant differences in values between the fiscal ASML and the annual MSM at the strata and industry level.

The purpose of this exercise of data reconciliation is to highlight and resolve significant differences between the two surveys and to assist in minimizing the differences in the micro-data between the MSM and the ASML.

Sampling and Non-sampling Errors

The statistics in this publication are estimates derived from a sample survey and, as such, can be subject to errors. The following material is provided to assist the reader in the interpretation of the estimates published.

Estimates derived from a sample survey are subject to a number of different kinds of errors. These errors can be broken down into two major types: sampling and non-sampling.

1. Sampling Errors

Sampling errors are an inherent risk of sample surveys. They result from the difference between the value of a variable if it is randomly sampled and its value if a census is taken (or the average of all possible random values). These errors are present because observations are made only on a sample and not on the entire population.

The sampling error depends on factors such as the size of the sample, variability in the population, sampling design and method of estimation. For example, for a given sample size, the sampling error will depend on the stratification procedure employed, allocation of the sample, choice of the sampling units and method of selection. (Further, even for the same sampling design, we can make different calculations to arrive at the most efficient estimation procedure.) The most important feature of probability sampling is that the sampling error can be measured from the sample itself.

2. Non-sampling Errors

Non-sampling errors result from a systematic flaw in the structure of the data-collection procedure or design of any or all variables examined. They create a difference between the value of a variable obtained by sampling or census methods and the variable’s true value. These errors are present whether a sample or a complete census of the population is taken. Non-sampling errors can be attributed to one or more of the following sources:

a) Coverage error: This error can result from incomplete listing and inadequate coverage of the population of interest.

b) Data response error: This error may be due to questionnaire design, the characteristics of a question, inability or unwillingness of the respondent to provide correct information, misinterpretation of the questions or definitional problems.

c) Non-response error: Some respondents may refuse to answer questions, some may be unable to respond, and others may be too late in responding. Data for the non-responding units can be imputed using the data from responding units or some earlier data on the non-responding units if available.

The extent of error due to imputation is usually unknown and is very much dependent on any characteristic differences between the respondent group and the non-respondent group in the survey. This error generally decreases with increases in the response rate and attempts are therefore made to obtain as high a response rate as possible.

d) Processing error: These errors may occur at various stages of processing such as coding, data entry, verification, editing, weighting, and tabulation, etc. Non-sampling errors are difficult to measure. More important, non-sampling errors require control at the level at which their presence does not impair the use and interpretation of the results.

Measures have been undertaken to minimize the non-sampling errors. For example, units have been defined in a most precise manner and the most up-to-date listings have been used. Questionnaires have been carefully designed to minimize different interpretations. As well, detailed acceptance testing has been carried out for the different stages of editing and processing and every possible effort has been made to reduce the non-response rate as well as the response burden.

Measures of Sampling and Non-sampling Errors

1. Sampling Error Measures

The sample used in this survey is one of a large number of all possible samples of the same size that could have been selected using the same sample design under the same general conditions. If it was possible that each one of these samples could be surveyed under essentially the same conditions, with an estimate calculated from each sample, it would be expected that the sample estimates would differ from each other.

The average estimate derived from all these possible sample estimates is termed the expected value. The expected value can also be expressed as the value that would be obtained if a census enumeration were taken under identical conditions of collection and processing. An estimate calculated from a sample survey is said to be precise if it is near the expected value.

Sample estimates may differ from this expected value of the estimates. However, since the estimate is based on a probability sample, the variability of the sample estimate with respect to its expected value can be measured. The variance of an estimate is a measure of the precision of the sample estimate and is defined as the average, over all possible samples, of the squared difference of the estimate from its expected value.

The standard error is a measure of precision in absolute terms. The coefficient of variation (CV), defined as the standard error divided by the sample estimate, is a measure of precision in relative terms. For comparison purposes, one may more readily compare the sampling error of one estimate to the sampling error of another estimate by using the coefficient of variation.

In this publication, the coefficient of variation is used to measure the sampling error of the estimates. However, since the coefficient of variation published for this survey is calculated from the responses of individual units, it also measures some non-sampling error.

The formula used to calculate the published coefficients of variation (CV) in Table 1 is:

CV(X) = S(X)/X

where X denotes the estimate and S(X) denotes the standard error of X.

In this publication, the coefficient of variation is expressed as a percentage.

Confidence intervals can be constructed around the estimate using the estimate and the coefficient of variation. Thus, for our sample, it is possible to state with a given level of confidence that the expected value will fall within the confidence interval constructed around the estimate. For example, if an estimate of $12,000,000 has a coefficient of variation of 10%, the standard error will be $1,200,000 or the estimate multiplied by the coefficient of variation. It can then be stated with 68% confidence that the expected value will fall within the interval whose length equals the standard deviation about the estimate, i.e., between $10,800,000 and $13,200,000. Alternatively, it can be stated with 95% confidence that the expected value will fall within the interval whose length equals two standard deviations about the estimate, i.e., between $9,600,000 and $14,400,000.

Text table 1 contains the national level CVs, expressed as a percentage, for all manufacturing for the MSM characteristics. For CVs at other aggregate levels, contact the Dissemination and Frame Services Section at (613) 951-9497, toll free: 1-866-873-8789 or by e-mail at manufact@statcan.gc.ca.

Text table 1: National Level CVs by Characteristic
Table summary
This table displays the results of Text table 1: National Level CVs by Characteristic. The information is grouped by MONTH (appearing as row headers), Sales of goods manufactured, Raw materials and components inventories, Goods / work in process inventories, Finished goods manufactured inventories and Unfilled Orders, calculated using % units of measure (appearing as column headers).
MONTH	Sales of goods manufactured	Raw materials and components inventories	Goods / work in process inventories	Finished goods manufactured inventories	Unfilled Orders
MONTH	%
June 2014	0.51	0.90	1.03	0.94	0.72
July 2014	0.51	0.89	1.04	0.95	0.72
August 2014	0.52	0.92	1.01	0.97	0.71
September 2014	0.53	0.96	1.02	0.97	0.69
October 2014	0.51	0.97	0.98	0.96	0.67
November 2014	0.49	0.96	0.97	0.93	0.65
December 2014	0.53	1.00	0.97	0.99	0.69
January 2015	0.54	1.04	0.91	1.01	0.67
February 2015	0.52	1.05	0.91	1.09	0.64
March 2015	0.55	1.05	0.92	1.06	0.64
April 2015	0.55	1.05	0.92	1.08	0.65
May 2015	0.54	1.05	0.96	1.10	0.60
June 2015	0.57	1.02	0.97	1.14	0.63

2. Non-sampling Error Measures

The exact population value is aimed at or desired by both a sample survey as well as a census. We say the estimate is accurate if it is near this value. Although this value is desired, we cannot assume that the exact value of every unit in the population or sample can be obtained and processed without error. Any difference between the expected value and the exact population value is termed the bias. Systematic biases in the data cannot be measured by the probability measures of sampling error as previously described. The accuracy of a survey estimate is determined by the joint effect of sampling and non-sampling errors.

Sources of non-sampling error in the MSM include non-response error, imputation error and the error due to editing. To assist users in evaluating these errors, weighted rates are given in Text table 2. The following is an example of what is meant by a weighted rate. A cell with a sample of 20 units in which five respond for a particular month would have a response rate of 25%. If these five reporting units represented $8 million out of a total estimate of $10 million, the weighted response rate would be 80%.

The definitions for the weighted rates noted in Text table 2 follow. The weighted response and edited rate is the proportion of a characteristic’s total estimate that is based upon reported data and includes data that has been edited. The weighted imputation rate is the proportion of a characteristic’s total estimate that is based upon imputed data. The weighted GST data rate is the proportion of the characteristic’s total estimate that is derived from Goods and Services Tax files (GST files). The weighted take-none fraction rate is the proportion of the characteristic’s total estimate modeled from administrative data.

Text table 2 contains the weighted rates for each of the characteristics at the national level for all of manufacturing. In the table, the rates are expressed as percentages.

Text Table 2: National Weighted Rates by Source and Characteristic
Table summary
This table displays the results of Text Table 2: National Weighted Rates by Source and Characteristic. The information is grouped by Characteristics (appearing as row headers), Data source, Response or edited, Imputed, GST data and Take-none fraction, calculated using % units of measure (appearing as column headers).
Characteristics	Data source
	Response or edited	Imputed	GST data	Take-none fraction
	%
Sales of goods manufactured	84.7	3.9	7.1	4.2
Raw materials and components	76.7	18.3	0.0	5.0
Goods / work in process	83.8	12.4	0.0	3.8
Finished goods manufactured	80.1	15.1	0.0	4.8
Unfilled Orders	90.5	6.5	0.0	3.1

Joint Interpretation of Measures of Error

The measure of non-response error as well as the coefficient of variation must be considered jointly to have an overview of the quality of the estimates. The lower the coefficient of variation and the higher the weighted response rate, the better will be the published estimate.

Seasonal Adjustment

Economic time series contain the elements essential to the description, explanation and forecasting of the behavior of an economic phenomenon. They are statistical records of the evolution of economic processes through time. In using time series to observe economic activity, economists and statisticians have identified four characteristic behavioral components: the long-term movement or trend, the cycle, the seasonal variations and the irregular fluctuations. These movements are caused by various economic, climatic or institutional factors. The seasonal variations occur periodically on a more or less regular basis over the course of a year. These variations occur as a result of seasonal changes in weather, statutory holidays and other events that occur at fairly regular intervals and thus have a significant impact on the rate of economic activity.

In the interest of accurately interpreting the fundamental evolution of an economic phenomenon and producing forecasts of superior quality, Statistics Canada uses the X12-ARIMA seasonal adjustment method to seasonally adjust its time series. This method minimizes the impact of seasonal variations on the series and essentially consists of adding one year of estimated raw data to the end of the original series before it is seasonally adjusted per se. The estimated data are derived from forecasts using ARIMA (Auto Regressive Integrated Moving Average) models of the Box-Jenkins type.

The X-12 program uses primarily a ratio-to-moving average method. It is used to smooth the modified series and obtain a preliminary estimate of the trend-cycle. It also calculates the ratios of the original series (fitted) to the estimates of the trend-cycle and estimates the seasonal factors from these ratios. The final seasonal factors are produced only after these operations have been repeated several times. The technique that is used essentially consists of first correcting the initial series for all sorts of undesirable effects, such as the trading-day and the Easter holiday effects, by a module called regARIMA. These effects are then estimated using regression models with ARIMA errors. The series can also be extrapolated for at least one year by using the model. Subsequently, the raw series, pre-adjusted and extrapolated if applicable, is seasonally adjusted by the X-12 method.

The procedures to determine the seasonal factors necessary to calculate the final seasonally adjusted data are executed every month. This approach ensures that the estimated seasonal factors are derived from an unadjusted series that includes all the available information about the series, i.e. the current month's unadjusted data as well as the previous month's revised unadjusted data.

While seasonal adjustment permits a better understanding of the underlying trend-cycle of a series, the seasonally adjusted series still contains an irregular component. Slight month-to-month variations in the seasonally adjusted series may be simple irregular movements. To get a better idea of the underlying trend, users should examine several months of the seasonally adjusted series.

The aggregated Canada level series are now seasonally adjusted directly, meaning that the seasonally adjusted totals are obtained via X12-ARIMA. Afterwards, these totals are used to reconcile the provincial total series which have been seasonally adjusted individually.

For other aggregated series, indirect seasonal adjustments are used. In other words, their seasonally adjusted totals are derived indirectly by the summation of the individually seasonally adjusted kinds of business.

Trend

A seasonally adjusted series may contain the effects of irregular influences and special circumstances and these can mask the trend. The short term trend shows the underlying direction in seasonally adjusted series by averaging across months, thus smoothing out the effects of irregular influences. The result is a more stable series. The trend for the last month may be subject to significant revision as values in future months are included in the averaging process.

Real manufacturing sales of goods manufactured, inventories, and orders

Changes in the values of the data reported by the Monthly Survey of Manufacturing (MSM) may be attributable to changes in their prices or to the quantities measured, or both. To study the activity of the manufacturing sector, it is often desirable to separate out the variations due to price changes from those of the quantities produced. This adjustment is known as deflation.

Deflation consists in dividing the values at current prices obtained from the survey by suitable price indexes in order to obtain estimates evaluated at the prices of a previous period, currently the year 2007. The resulting deflated values are said to be “at 2007 prices”. Note that the expression “at current prices” refer to the time the activity took place, not to the present time, nor to the time of compilation.

The deflated MSM estimates reflect the prices that prevailed in 2007. This is called the base year. The year 2007 was chosen as base year since it corresponds to that of the price indexes used in the deflation of the MSM estimates. Using the prices of a base year to measure current activity provides a representative measurement of the current volume of activity with respect to that base year. Current movements in the volume are appropriately reflected in the constant price measures only if the current relative importance of the industries is not very different from that in the base year.

The deflation of the MSM estimates is performed at a very fine industry detail, equivalent to the 6-digit industry classes of the North American Industry Classification System (NAICS). For each industry at this level of detail, the price indexes used are composite indexes which describe the price movements for the various groups of goods produced by that industry.

With very few exceptions the price indexes are weighted averages of the Industrial Product Price Indexes (IPPI). The weights are derived from the annual Canadian Input-Output tables and change from year to year. Since the Input-Output tables only become available with a delay of about two and a half years, the weights used for the most current years are based on the last available Input-Output tables.

The same price index is used to deflate sales of goods manufactured, new orders and unfilled orders of an industry. The weights used in the compilation of this price index are derived from the output tables, evaluated at producer’s prices. Producer prices reflect the prices of the goods at the gate of the manufacturing establishment and exclude such items as transportation charges, taxes on products, etc. The resulting price index for each industry thus reflects the output of the establishments in that industry.

The price indexes used for deflating the goods / work in process and the finished goods manufactured inventories of an industry are moving averages of the price index used for sales of goods manufactured. For goods / work in process inventories, the number of terms in the moving average corresponds to the duration of the production process. The duration is calculated as the average over the previous 48 months of the ratio of end of month goods / work in process inventories to the output of the industry, which is equal to sales of goods manufactured plus the changes in both goods / work in process and finished goods manufactured inventories.

For finished goods manufactured inventories, the number of terms in the moving average reflects the length of time a finished product remains in stock. This number, known as the inventory turnover period, is calculated as the average over the previous 48 months of the ratio of end-of-month finished goods manufactured inventory to sales of goods manufactured.

To deflate raw materials and components inventories, price indexes for raw materials consumption are obtained as weighted averages of the IPPIs. The weights used are derived from the input tables evaluated at purchaser’s prices, i.e. these prices include such elements as wholesaling margins, transportation charges, and taxes on products, etc. The resulting price index thus reflects the cost structure in raw materials and components for each industry.

The raw materials and components inventories are then deflated using a moving average of the price index for raw materials consumption. The number of terms in the moving average corresponds to the rate of consumption of raw materials. This rate is calculated as the average over the previous four years of the ratio of end-of-year raw materials and components inventories to the intermediate inputs of the industry.

2015 Annual Wholesale Trade Survey

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Annual Wholesale Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Your answers are confidential.

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

Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
E-commerce
Sales by type of client
Province/country of origin and destination of goods sold

Reporting instructions

1. Please print in ink.

2. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

3. Do not include sales tax

4. All dollar amounts reported should be rounded to the nearest whole dollar (e.g., $55,417.40 should be rounded to $55,417). All percentages reported should be rounded to the nearest whole percent (e.g., 37.3% to 37%, 75.8% to 76%).

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

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file 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.

By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization’s main activity, and select an appropriate classification.

By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization’s main activity, and provide an appropriate classification.

Reporting period information

For this survey, please report information for this business’s most recent 12 month fiscal period

Note: For this survey, the End date should fall between April 1, 2015 and March 31, 2016.

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intracompany sales in consolidated financial statements.

Rental and leasing

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

Commissions

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

Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties rights, licensing and franchise fees

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

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

Other revenue (please specify)

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of sub-questions (1) to (8).

Expenses

Cost of goods sold

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

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

Employment costs and expenses

Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at question 3 - Subcontracts).

Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

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

Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other costs and expenses).

Utilities

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

Include: Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications; (report this amount at question 8. - Telephone, Internet and other telecommunication); Vehicle fuel (report at question 21 - All other costs and expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

Royalties, franchise fees and memberships

Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

Financial services

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad debt expense; Loan losses; Provisions for loan losses (minus bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

Total expenses

The sum of sub-questions 1 to 21.

Industry Characteristics

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

All products purchased for resale

Include: Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit; Sales of all products purchased for resale, please report gross sales of new and used products less returns, discounts and rebates; Parts used in generating repair and maintenance revenue, report the labour portion of repair and maintenance at question 3; Any sales made to any member company of your enterprise. Do not deduct the value of trade-ins.

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

Products manufactured as a secondary activity by this business

Report revenue from sales of products of own manufacture.

Repair and maintenance services

Include: Labour revenue from installation, repair and maintenance work; Parts used in generating installation, repair and maintenance revenue are to be included at question 1.

Rental and leasing of real estate

Include: Rental and leasing of office space and other real estate.

Rental and leasing of products and equipment

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

Industry characteristics

Value of products

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

E-commerce

Mobile app

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

Company website

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

Third-party website

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

Electronic Data Interchange (EDI)

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

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

Clients outside Canada

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

Province/country of origin and destination of goods sold

For costs of goods sold and sales of goods:

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

The origin is, to the best of your knowledge, where the products were originally produced or manufactured (i.e., which province, territory, or country outside Canada). If the origin is not known, an acceptable substitute is the location of this business’s supplier.
Note: exclude intermediate shipping points between your supplier and you.

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

Sales of Goods:

Report the total sales for this product. In the following question, you will be asked to provide a percentage breakdown of the total sales of this product according to the destination (that is, the province, territory, or country outside Canada where the goods will ultimately be used). For the product listed, please provide the percentage breakdown of the sales according to the destination.

The destination, to the best of your knowledge, where the goods will ultimately be used (i.e., which province, territory, or country outside Canada). Acceptable substitutes are: Shipping destinations; Location of retail customers; Location of warehouses.

The percentages should sum to 100%.

Federal Jurisdiction Workplace Survey - Reporting Guide

Section A: Business characteristics

Section B: Workforce characteristics

T4 statement:
Statement of Remuneration Paid.

T4A statement:
Statement of pension, retirement, annuity and other income.

Contract worker:
Person providing products or services under contract to a business but for whom the completion of a Canada Revenue Agency T4 Form is not required. This person may be an employee of another business or a home worker (e.g., computer consultant).

Continuous employment:
Period of employment with no breaks. The employee has been employed by the same employer for the full period, with no resignation or termination of employment. Paid and unpaid leaves and absences agreed to by the employer are not considered ‘breaks’ in employment.

Clerical / Administrative:
Category of occupations for employees who carry out and coordinate administrative procedures and administrative services primarily in an office environment, or perform clerical work. In the Employment Equity Act Occupational Groups (EEAOG) classification, includes Administrative and Senior Clerical Personnel, and Clerical Personnel.
Examples: Administrative officers, executive assistants, general office clerks, couriers, secretaries.

Manual Labourer with no trade certification:
Category of occupations for employees who perform blue-collar duties requiring no on the-job-training to a few months of specific vocational on-the-job training. Generally, the manual labourers with no trade certification have skill levels lower than the skilled crafts and trades worker. In the Employment Equity Act Occupational Groups (EEAOG) classification, includes Semi-Skilled Manual Workers and Other Manual Workers.
Examples: Railway yard workers, longshore workers, material handlers, foundry workers, machine operators, helpers and labourers in construction, road maintenance workers, landscape labourers.

Marketing, Sales and Services:
Category of occupations for employees who are engaged wholly or primarily in selling or in providing personal service. This occupation category can require employees to have no formal training to an extensive period of training and some post-secondary education. The duties can require little or no independent judgement, to a thorough knowledge of the processes involved. In the Employment Equity Act Occupational Groups (EEAOG) classification, includes Skilled Sales and Service Personnel; Intermediate Sales and Service Personnel; and Other Sales and Service Personnel.
Examples: Insurance brokers, real estate agents, airline sales agents, retail salespersons, service station attendants, grocery clerks, cashiers, firefighters, cooks, butchers, embalmers, dental assistants, nurse aides and orderlies, tour and travel guides, hotel front desk clerks, correctional service officers, bartenders, nannies, security guards, janitors, kitchen and food service helpers, dry cleaning and laundry occupations, attendants in recreation and sport.

Middle and other manager:
Category of occupations for employees who receive instructions from senior managers and administer the organization's policy and operations through subordinate managers or supervisors.

Non-manager:
Any employee in a non-managerial position (see definition for senior manager and middle and other manager). Includes supervisors, professionals, technical/trades employees, marketing/sales employees, clerical/administrative employees, manual labourers with no trade certification and truck/bus drivers.

Professional:
Category of occupations for employees who usually need either a university degree or extensive formal training and often have to be members of a professional organization.
Examples: Engineer, chemist, biologist, architect, economist, lawyer, teacher, doctor, accountant, computer programmer, registered nurse, physiotherapist, minister of religion.

Senior manager:
Officials holding one of the most senior positions in firms or corporations. They are responsible for the corporation's policy and strategic planning, and for directing and controlling the functions of the organization.
Examples: President, chief executive officer, general manager, divisional head, or directors who have several middle managers reporting to them or are responsible for the direction of a critical technical function.

Supervisor:
Category of occupations for non-management employees who are the first-line coordinators of white collar workers (administrative, clerical, sales and services) and workers in manufacturing, processing, trades and primary industry occupations. Supervisors may, but do not usually, perform any of the duties of the employees under their supervision. In the Employment Equity Act Occupational Groups (EEAOG) classification, includes Supervisors and Supervisors for Crafts and Trades.

Technical / Trades:
Category of occupations which includes the Semi-Professionals and Technicians; and Skilled Crafts and Trades Workers. Semi-professionals and technicians are employees who have to possess knowledge equivalent to about two years of post-secondary education, offered in many technical institutions and community colleges, and often have further specialized on-the-job training. They may have highly developed technical and/or artistic skills. Skilled crafts and trades workers are manual workers of a high skill level, having a thorough and comprehensive knowledge of the processes involved in their work. They are frequently journeymen or journeywomen who have received an extensive period of training.

Examples: Technologists and technicians; specialized inspectors and testers; dental hygienists; ambulance attendants; paralegal workers; graphic designers and illustrating artists; announcers and other broadcasters; coaches; sheet metal workers; electricians; carpenters; glaziers; welders; mechanics; tailors; jewellers; oil and gas well drillers; paper making control operators.

Other occupation:
Category of occupations for employees which do not correspond to any of the Employment Equity Act Occupational Groups (EEAOG) categories.

Employment Equity Act Occupational Groups (EEAOG):
Classification of occupations based on groupings of Statistics Canada’s National Occupational Classification (NOC) codes.
For more details, see http://www.labour.gc.ca/eng/standards_equity/eq/emp/tools/technical_guide/page00.shtml#s02

Permanent employee:
Employee with no set termination date.

Non-permanent employee:
Employee with a set date after which they will no longer be employed.

Truck or bus driver:
Employee whose principal job responsibility is to operate a vehicle to transport goods or passengers.

Collective agreement:
Contract between an employees’ union and an employer on behalf of the employees.

Volunteers are those individuals who give their time, energy and skills for public benefit, of their own free will and without monetary compensation.

Apprentices are individuals who alternate technical training with paid on-the-job experience over several years to become certified tradespersons.

Intern:
Individual who participates in short-term, workplace-based learning experiences that are intended to help them develop skills and acquire hands-on, practical experience that will help them transition to employment.

Section C – Overtime

Overtime:
Hours worked above the number of hours employees are normally expected to work during a day or a week.

Section D – Hiring and Separations

Examples: Administrative officers, executive assistants, general office clerks, couriers, secretaries.

Non-manager:
Any employee in a non-managerial position (see definition for senior manager and middle and other manager). Includes supervisors, professionals, technical/trades employees, marketing/sales employees, clerical/administrative employees, manual labourers with no trade certification and truck/bus drivers.

Other occupation:
Category of occupations for employees which do not correspond to any of the Employment Equity Act Occupational Groups (EEAOG) categories.

Group termination:
Termination, either simultaneously or within any period not exceeding four weeks, of the employment of a group of fifty or more employees employed by the same employer.

Individual termination:
Involuntary lay-off with or without an enhanced severance package. Does not meet the Canada Labour Code for a group termination.

Temporary layoff:
Lay-off of employees which is expected to end after 3 months.

Notice:
Amount of time between the moment an employee is officially made aware he or she is going to be laid-off and the moment he or she is laid-off. Under the Canada Labour Code, 2 weeks of notice are required.

Individual termination:
Involuntary lay-off with or without an enhanced severance package. Does not meet the Canada Labour Code for a group termination.

Collective agreement:
Contract between an employees’ union and an employer on behalf of the employees.

Severance pay:
Compensation that is paid to a qualified employee who has his or her employment “severed.” It compensates an employee for losses (such as loss of seniority) that occur when a long-term employee loses his or her job. Severance pay is not the same as termination pay, which is given in place of the required notice of termination of employment. Under the Canada Labour Code, there is a requirement to provide 2 days of severance per year of continuous service and a minimum of 5 days.

Section E: Benefits

Group RRSP:
Registered retirement savings plans administered by the employer.

Defined benefit pension plan:
Pension plan in which the benefits are set by a formula based on age, earnings and years of service. The contributions are based on the cost of providing the promised benefits.

Defined contribution pension plan:
Pension plan in which the contributions are set by a formula based on earnings. The amount of the pension benefits is not known in advance, but depends on the value of the accumulated assets at the time the employee retires.

Permanent employee:
Employee with no set termination date.

Family-related or personal leave:
Leave for personal emergencies and/or important family reasons that can be requested upon very short notice.

Long-term care giving leave:
Extended leave granted to allow employees to care for a relative, spouse or common-law partner who is seriously ill, injured or disabled.

Paid supplementary maternity/parental/adoption leave:
Leave during which supplemental payments are paid by the employer to increase employee’s weekly revenue while receiving Employment Insurance maternity/parental/adoption benefits.

Section F: Workplace environment

Dispute or grievance review process:
Formal process where the parties affected by the decision in a dispute or grievance can request a review of the decision by a neutral third party.

Sexual harassment:
Unsolicited behaviour that is directed at or offensive to another individual; that a reasonable person ought to have known would be unwelcome and that has a sexual purpose or sexual nature. It may include, but is not limited to, unwanted sexual advances, unwanted sexual attention, leering, lascivious or lewd remarks and the display of derogatory material. It consists of actions, remarks, gestures – whether they occur only once or many times – which might be expected to cause offense or humiliation and, notwithstanding the intention of the offender, are unsolicited, unwanted and unwelcome.
Examples: Pressure for sexual favours; sexually suggestive looks, gestures or body language; sexual teasing, jokes, remarks, or questions; letters, telephone calls, emails or materials of a sexual nature; sexual talk or behaviour that creates an offensive hostile or intimidating work environment.

Violence in the workplace:
Any action, conduct, threat or gesture of a person towards an employee in their workplace that can reasonably be expected to cause (or have caused) harm, injury or illness to that employee.

Diversity and inclusion training:
Training which teaches conduct that is respectful and free of harassment and discrimination. It includes any information or sessions provided to employees which aims to foster workplaces that are welcoming to all persons, regardless of gender, ethnicity, disability, age and sexual orientation.

Disabling injury:
Occupational traumatic injury or disease that prevents an employee from reporting for work, or from effectively performing all the duties connected with the employee’s regular work, on any day subsequent to the day on which the occupational injury occurred, whether or not that subsequent day is a working day for that employee. A disabling injury results in the loss by an employee of a body member or a part thereof, or in a complete loss of the usefulness of a body member or part thereof, or it results in the permanent impairment of a bodily function of an employee.

Board of directors:
Group of persons elected by the shareholders of a corporation to govern and manage the affairs of the company. Directors are either named in the articles of incorporation or appointed by the incorporator on formation of the corporation. The duties and makeup of the board varies by company. They may or may not be employed by the company.

2015 Survey of Service Industries: Repair and Maintenance Services

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Sales by type of client
International transactions
E-commerce

Text begins

Business activity

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Commissions

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

Subsidies (including grants, donations, fundraising and sponsorships)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Other revenue - specify

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of sub-questions (1) to (8).

Expenses

Cost of goods sold

Include: Cost of raw materials and/or goods purchased for resale – net of discounts earned on purchases; Freight in and duty.

Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

Professional and business fees

Utilities

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

Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report at sub-question (8) - Telephone, Internet and other telecommunication); ; Vehicle fuel (report at sub-question (21) - All other expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication).

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunication; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Sales by type of client

Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

Clients outside Canada

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licenses fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

E-commerce

Mobile app

Company website

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

Third-party website

Electronic Data Interchange (EDI)

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

2015 Survey of Service Industries: Food Services and Drinking Places

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
E-commerce

Text begins

Business activity

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Commissions

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

Subsidies (including grants, donations, fundraising and sponsorships)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Other revenue - specify

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of sub-questions (1) to (8).

Expenses

Cost of goods sold

Include: Cost of raw materials and/or goods purchased for resale – net of discounts earned on purchases; Freight in and duty.

Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

Professional and business fees

Utilities

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

Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report at sub-question (8) - Telephone, Internet and other telecommunication); ; Vehicle fuel (report at sub-question (21) - All other expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication).

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunication; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

Sales of alcoholic beverages for immediate consumption on the premises

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

Exclude:

Retailing of alcoholic beverages sold in unopened cans, bottles, cartons or other containers; please report this amount at question 3.

Sales of food and non-alcoholic beverages

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

Sales of merchandise

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

Fees and commissions from coin operated machines

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

Other sales

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

Cost of goods sold

Alcoholic beverages

Include:

Beer;
Wine;
Liquor;
Alcoholic drinks served with meals.

Food and non-alcoholic beverages

Cost of materials required for meal preparation

Merchandise

Include:

Gifts;
Toys;
Newspapers;
Cigarettes;
Alcohol not sold with meals and for consumption away from the premises.

Sales by type of client

Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

Clients outside Canada

International transactions

E-commerce

Mobile app

Company website

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

Third-party website

Electronic Data Interchange (EDI)

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
E-commerce
Sales of Commodities

Reporting instructions

1. Please print in ink.

2. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

3. Do not include sales tax.

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

Business activity

If you answer “no”, indicating that your business unit is not a non-store retailer as defined above, then please call 1-800-858-7921 for further instructions.

Reporting period information

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of this firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Commissions

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

Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Other revenue (please specify)

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of questions (1) to (8).

Expenses

Cost of goods sold

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

Professional and business fees

Utilities

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

Include: Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report this amount at question 8. - Telephone, Internet and other telecommunication); Vehicle fuel (report at question 21 - All other expenses).

Office and computer related expenses

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunication; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Total expenses

The sum of questions 1 to 21.

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

Include:

Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit;
Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts;
Parts used in generating repair and maintenance revenue (exclude the labour portion of repair and maintenance).

Do not deduct the value of trade-ins.

Exclude:

Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies;
Labour portion of repair and maintenance.

Please report shipping and handling charges that are not embedded in the price of the merchandise, and which are therefore not reflected in the amount reported in the previous question 1.

Sales by type of client

Clients in Canada

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

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

Include:

• Sales to Crown corporations.

Clients outside Canada

Distribution of operating revenue by method of sale

In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.
Include: sales at pumps for gasoline stations.

E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment.

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

Exclude: orders made by telephone calls, facsimile or e-mail.

Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.
Include: sales purchased via telephone and fax.

All other methods

Please report total operating revenue of goods and services generated from all other methods.
Include: sales at trade shows, special events, in-home sales and card lock.

E-commerce

Mobile app

Company website

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

Third-party website

Electronic Data Interchange (EDI)

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

Sales of Commodities

Food and beverages

Fresh meat and poultry

Include: Beef, pork, fowl and game, poultry, turkey, cooked meats, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.)

Exclude: Frozen or canned meats, "deli" meat products.

Fresh fish and other seafood

Include: Fresh, smoked and cured fish and other seafood.

Exclude: Frozen or canned fish and other seafood, "deli" fish and other seafood.

Fresh fruit and vegetables

Include: Fresh fruits and vegetables.

Exclude: Frozen, canned or dried fruits and vegetables.

Eggs and dairy products (except frozen desserts)

Include: Fresh milk (include chocolate milk and soya milk), fresh eggs in shell, butter, fresh or processed cheese, fresh cream and fresh yogurt.

Exclude: Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.

Baked goods (except frozen products, cookies and crackers)

Include: In-house fresh bakery goods or baked foods, commercial fresh bakery goods or baked foods and products of fresh bakery products.

Exclude: Frozen bakery products.

Perishable prepared foods (including fresh sliced deli meats, prepared entrées and fresh pasta)

Include: Deli luncheon meats, deli poultry, deli food (except cheese), deli fish, deli seafood, deli party platters, prepared pizza, prepared foods for take-out, prepared pizza for take out, deli salads, perishable prepared foods (except cheese), deli foods and salad bars and prepared foods for take-out (except cheese).

Exclude: Cheese, meals and lunches.

Frozen food

Include: Frozen meats, frozen game food, frozen cooked, cured and smoked meats, frozen poultry, frozen fish, frozen smoked and cured fish, frozen smoked and cured seafood, frozen smoked and cured shellfish, frozen fruits, frozen vegetables, ice cream, frozen yogurt, sherbets, popsicles, frozen juice concentrates, frozen bakery products, frozen TV dinners and frozen entrées.

Cookies, confectionery and snack foods

Include: Candy, chewing gum, fruit pastilles, chips, chocolate preparations (except baking chocolate), cocoa paste, unsweetened cocoa powder, confectionery, confectionery nuts, granola bars, package sugar confectionery goods, sugar confectionery specialities, sesame bars, snack foods, popped popcorn, mixed nuts, prepackaged cookies, prepackaged biscuits or crackers, prepackaged cakes, prepackaged doughnuts, prepackaged buns and prepackaged muffins.

Exclude: Candy and chocolate baking items, un-popped popcorn, products primarily sold as breakfast cereals.

Packaged food dry goods, not elsewhere classified

Include: Canned or dried foods (except pet foods), baking supplies, baking chocolate, baking flour, baking powder, baking chopped nuts, breakfast cereals, dry coffee, powdered, canned, evaporated or condensed dairy products, dietetic foods, drink crystals, flour, food mixes, cake, biscuit and pancake mixes (except prepackaged), cooking oils, un-popped popcorn, rice, salad dressings, salt, herbs and spices, sugar, syrups and dry tea leaves.

Exclude: Meals and lunches, pet food.

Soft drinks (except bottled water)

Include: Canned soft drinks and bottled soft drinks (except bottled water)

Non-alcoholic beverages (except soft drinks, milk, hot beverages and frozen drinks)

Include: Non-alcoholic beer (except root beer pops), non-alcoholic wine or cider, fruit drinks (except soft drinks and frozen concentrates), juices (except soft drinks and frozen concentrates), non-alcoholic cocktails or punch, vegetable juices (except frozen concentrates), water, sparkling beverages (except water and sodas) and ice tea.

Exclude: Milk and cream, frozen juice concentrates, drink crystals.

Prepared hot beverages (including coffee)

Include: Hot coffee, hot tea and hot chocolate.

Exclude: Packaged coffee, tea, hot chocolate and other packaged hot beverage products.

Alcoholic beverages (except served on premises)

Include: Beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers.

Exclude: Alcoholic beverages served on premises.

Ice

Include: Ice cubes and ice blocks.

Prepared meals

Include: Sales of alcoholic beverages served on premise.

Clothing, footwear and accessories

Men’s outerwear coats and jackets

Include: Winter coats, fur coats, jackets (except sport jackets), rainwear, ski clothing, snowmobile clothing and windbreakers.

Exclude: Suits, sport jackets and blazers.

Men’s suits, sport jackets and blazers

Include: Sport jackets and blazers and made-to-measure and ready-to wear suits.

Exclude: Occupational uniforms.

Men’s pants, shirts, sweaters and other bottoms and tops

Include: Pants (dress and casual), shorts, dress or casual shirts (except evening dress shirts), vests (except as occupational uniforms), school uniforms, gym uniforms, indoor jackets and sweaters.

Men’s sleepwear, underwear and hosiery

Include: Socks, underwear, pyjamas, bathrobes and nightwear.

Men’s hats, gloves, belts and other accessories

Include: Caps or hats, belts, gloves (except for work), mitts, scarves, suspenders, ties, umbrellas and wallets.

Exclude: Wigs, toupees.

Men’s clothing, not elsewhere classified

Include: Bathing suits, exercise and fitness clothing, work gloves, occupational clothing or uniforms, work jackets or vests, priest clothing, running and jogging wear and safety clothing.

Women’s outerwear coats and jackets

Include: Winter coats, jackets, parkas, rainwear, ski jackets or suits, snowmobile suits, snowsuits, windbreakers and anoraks.

Exclude: Suit jackets and blazers.

Women’s dresses and suits

Include: One-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses.

Exclude: Wedding gowns and occupational uniforms.

Women’s skirts, pants, blouses, sweaters and other bottoms and tops

Include: Skirts, blouses, pants (dress and casual), jeans, blazers, jackets (except for outdoors), shorts, maternity tops or bottoms, casual shirts (except evening dress shirts), sweat tops and bottoms, sweaters, T-shirts and other tops, school uniforms and gym uniforms.

Women’s lingerie, sleepwear and underwear

Include: Pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear.

Exclude: Hosiery.

Women’s hosiery

Include: Pantyhose, stockings, nylons, socks, tights, leggings and leotards.

Women’s handbags, purses and accessories

Include: Hats or caps (sport and fashion), gloves (except for work), mitts, scarves, purses, wallets, backpacks, belts, hair accessories, headbands, handbags and umbrellas.

Exclude: Wigs.

Women’s clothing, not elsewhere classified

Include: Bathing and swim suits, exercise and fitness clothing, wedding gowns, occupational clothing or uniforms, priest clothing, running and jogging wear, safety clothing and track suits.

Boys’ clothing and accessories

Include: Boys' clothing (sizes 7 to 18) and accessories.

Exclude: Very specialized sports clothing, used clothing.

Girls’ clothing and accessories

Include: Girls' clothing (sizes 7 to 16) and accessories.

Exclude: Very specialized sports clothing, used clothing.

Infants’ clothing and fabric accessories

Include: Baby clothing and accessories (infants' sizes 0 to 24 months), children's clothing and accessories (sizes 2 to 6X), baby bottles, nursery bedding, crib mobiles, diaper bags, baby blankets, baby linens, baby plastic pants, baby bibs, cloth diapers, breast pumps, nursery wall hangings, nursing pads, baby rattles, baby teething rings and baby soothers.

Exclude: Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.

Unisex clothing, costumes and vestments

Include: Unisex clothing, unisex kilts (except as sport equipment), Halloween costumes, Christmas costumes, carnival costumes and dance costumes.

Men’s athletic footwear

Include: Aerobic shoes, athletic footwear or shoes (except ski boots, skates and cleats), running shoes, basketball shoes, tennis shoes (except table tennis) and cross-trainers footwear.

Men’s footwear and accessories (except athletic)

Include: Men’s or boys’ (except children) non-athletic footwear or shoes, fashion footwear or shoes, winter boots, rain boots, slippers, orthopedic shoes and men’s work boots.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Women’s athletic footwear

Include: Court shoes, athletic footwear or shoes (except ski boots, skates and cleats), cross-trainers footwear, running shoes, walking shoes and hiking boots.

Women’s footwear and accessories (except athletic)

Include: Women’s or girls’ (except children) non-athletic footwear or shoes, winter boots, rain boots, orthopedic shoes and shoe accessories or clip-on.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Infants’ footwear

Include: Infants' or babies' (except children) footwear, all types of infants’ non-athletic footwear or shoes and infants’ orthopedic shoes.

Children’s athletic footwear

Include: Athletic footwear or shoes (except ski boots, skates and cleats) and all types of athletic footwear (except table tennis)

Fine jewellery (including precious metal, diamonds, gemstones, and pearls)

Include: Fine jewellery.

Exclude: Watches.

Costume jewellery (including base metal, glass, plastic, and synthetic stones)

Include: Costume jewellery (except watches), all types of jewellery (except watches) and trinkets.

Watches

Include: Pocket watches, wrist watches and pendant watches.

Exclude: Antique watches.

Luggage, briefcases, knapsacks, and duffel bags

Include: Attaché cases, backpacks, knapsacks, leather or leather-like briefcases, luggage, leather and leather-like school bags, sport bags, suitcases and leather and leather-like travel accessories.

Exclude: Purses, wallets, billfolds, camera and instrument cases and fashion knapsacks.

Home furniture, furnishings, housewares, appliances and electronics

Mattresses and foundations

Include: Bed frames, spring, foam and water mattresses (except crib and air mattresses), box springs and bedding foundations (except sofa beds and futons).

Exclude: Headboards, crib mattresses, air mattresses.

Infants’ furniture

Include: New infants' furniture, junior or toddler beds, infants' changing tables, baby highchairs, baby crib and mattress sets, new nursery furniture or equipment and new nursery furniture parts.

Exclude: Car seats (see Health, personal and household products).

Indoor home furniture, not elsewhere classified

Include: New bed headboards or footboards and parts, new indoor home furniture (except nursery) and parts, new indoor home office furniture and parts, new home futons and parts, new home office and office furniture and equipment and parts, all other new indoor furniture parts, home security safes and new home sofa beds and parts.

Exclude: Nursery furniture, lamps, mattresses and foundations, counters and cupboards.

Outdoor home furniture

Include: Patio furniture cushions, patio and garden furniture and cottage outdoor furniture.

Window treatments

Include: Indoor window treatments (except furniture coverings), blinds or shades, curtains (except shower), drapes, valances and indoor window shutters.

Household textile products, not elsewhere classified

Include: Furniture covers or throws, furniture coverings, bedding (except nursery), cushions and cushion covers, afghans, bathroom accessories, dishcloths or dish towels, cloth napkins, oven mitts, aprons, pot holders, doilies, non disposable table linens, tea towels and placemats or tablecloths.

Exclude: Disposable paper tablecloths and napkins.

Decorative home furnishings (except textile products)

Include: Household seasonal decorations or ornaments, candles, clocks (except with radio), figurines, fireplace screens and accessories, artificial and dried flowers or plants, picture or photograph frames, incense, jewellery boxes, music boxes, thermometers, barometers, room dividers, giftware, gift baskets and trophies.

Exclude: Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves and clock radios.

Tableware, kitchenware, cookware and bakeware

Include: Bakeware, speciality bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, speciality kitchenware, tableware (except disposable), cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories and disposable tableware.

Exclude: Kitchen and table linens, pot holders, electrical kitchen appliances and disposable tableware (plastic, plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.).

Household cleaning supplies

Include: Air fresheners, toilet fresheners, fabric dyes, floor polish or wax, laundry detergent, furniture polish or wax, shoe polish, scouring powders or creams, baking soda, upholstery or rug spot removers.

Exclude: Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.) and automotive waxes and cleaners.

Paper household supplies

Include: Toilet paper, facial tissues, paper products, wax paper, foil food wraps, disposable paper plates and disposable paper cups.

Miscellaneous household supplies, not elsewhere classified

Include: Disposable plasticware, disposable table linens, barbecue starter fuel, glues or adhesives, garment bags, garbage or trash cans, recycling bins, clothes or laundry hampers, clothes or laundry drying racks, ironing boards, laces, matches, stools, outlet covers, cabinet locks, steps, multiplatform use non-rechargeable batteries, multiplatform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors.

Small home appliances

Include: Electric knives, central vacuum cleaners, coffee makers or grinders, waste compactors, dehumidifiers, electric fans, floor polishers, food processors, deep fryers, food steamers, garbage disposals, portable space heaters, portable humidifiers, electric kettles, electric food mixers or processors, electric personal care appliances, heating pads, rug cleaning equipment, sewing machines, toasters, new small electrical home appliances and parts or accessories and water purifiers.

Exclude: Room air conditioners and microwave ovens.

Major home kitchen and cleaning appliances

Include: Room air conditioners, major appliances, microwave ovens, convection ovens, ranges, kitchen range hoods or fans, dishwashers and washing machines and clothes dryers.

Computers, peripherals and networking equipment

Include: Blank audio disc, computer batteries, CD computer drives, blank computer CDs, DVD computer drives, blank computer DVDs, computer hard drives, computer integrated circuits, personal digital assistants (PDAs), printers (except toners), computer scanners, new computers and pre-loaded software, anti-glare screens, monitor stands, external numeric keypads, computer mice or mouse, computer mouse pads, CD, DVD and diskette storage boxes, cases or racks and new computers components or parts and accessories (except toners and cartridges)

Computer software (except games)

Include: Computer software (except games), computer multimedia items (except electronic games), books packaged and sold together with software (except electronic games), cassettes packaged and sold together with software (except electronic games) and disks packaged and sold together with software (except electronic games).

Telephones and related products

Include: Fax machines, phone answering machines, pagers (except messaging services), telephones (except phone services), new telephone or cellphone parts, telephone batteries and cellphone batteries.

Televisions and home audiovisual equipment

Include: Non-automotive amplifiers, audio and video equipment or supplies (except mixers), clock radios, non-automotive mini disc players (except mixers), non-automotive DVD players (except mixers), films for movie and video cameras, ghetto blasters, boom boxes or sound boards, head cleaners for audio and video tape players, headphones, microphones (except for computer), movie cameras and accessories, MP3 players (except mixers), iPod, non-automotive audio receivers and tuners, reel-to-reel tape players (except mixers), satellite dishes, non-automotive sound systems (except mixers), non-automotive stereos (except mixers), non-automotive tape recorders and players or decks (except mixers), blank audio and video tapes, televisions, television audio and new video parts, videocassette recorders or VCRs and blank video tapes or videocassettes.

Cameras (except video cameras) and photographic equipment

Include: Photo albums, still and digital cameras and accessories, photographic enlarging equipment, film for still cameras, still and digital cameras new parts, photographic equipment and supplies, slide projectors and accessories, photographic slides, camera lenses, photographic tripods, flash attachments, projector screens, still or digital camera cases and specialized batteries for digital video camera (except AA and AAA batteries).

Exclude: Video cameras and related equipment and supplies, picture frames and binoculars.

Rental services of movies and games on DVD's, tapes and cassettes

Include: Rental services of movies and games on DVD's, tapes and cassettes, subscription rental of movies and games.

Computer equipment rental and leasing services

Include: Rental and leasing of computer equipment and laptops.

Sporting and leisure products

Bicycles and biking equipment and accessories

Include: Bicycles (except children’s tricycles), specialized bike clothing, biking equipment and accessories, bicycle helmets, bicycle locks and new bicycle parts (except children’s tricycles).

Exercise equipment

Include: Exercise equipment (except clothing and videos), fitness equipment (except clothing and videos), exercise or fitness treadmills, exercise or fitness ellipticals, exercise or fitness, weighted vests, fully-assembled workout stations and home gyms.

Golf equipment

Include: Golf equipment (except clothing), golf fairway woods, motorized golf pull carts, non-motorized golf pull carts, golf bags, golf towels, golf accessories (except clothing), golf club head covers and golfing kilts.

Exclude: Motorized golf carts.

Skiing and snowboarding equipment

Include: Ski equipment, ski boots, aerodynamic racing ski suits, insulators for ski, boots or gloves, snowboarding equipment, snowboards, snowboard accessories, snowboard cleaning brushes and snowboard carriers.

Exclude: Ski jackets and apparel and water ski equipment.

Hunting, fishing and camping equipment

Include: Camping air mattresses (except water air mattresses), hunting ammunition, target shooting ammunition, bait, camouflage and hunting clothing, camping equipment and supplies, firearm collections, fishing equipment and accessories, hunting equipment and accessories, lanterns, fishing lures or scents, hunting lures or scents, sleeping bags, camping stoves, fishing tackle boxes, tents and bows or arrows.

Exclude: Tent trailers.

Team sporting equipment

Include: Balls (except golf and exercise balls), baseball, football and soccer cleats or shoes, baseball, soft ball, football, basketball, soccer, volleyball, ringette, rugby and hockey uniforms (except as street wear) and equipment.

Exclude: Baseball caps, and other sports clothing for street wear.

Sporting equipment, not elsewhere classified

Include: Water air mattresses, badminton equipment, bowling equipment or accessories, boxing equipment or accessories, broomball equipment or accessories, curling equipment or accessories, curling sliders or grippers (except discs), fencing sport equipment, harness goods, halters or leads, in-line skates, figure skates, billiard (include: pool equipment and accessories and snooker equipment and accessories), racquet sports equipment, tennis equipment or accessories (except footwear and clothing), rock climbing equipment or accessories, snowshoes, squash equipment or supplies (except footwear and clothing), sailboards, scuba gear, snorkels, skateboards, roller skates, surfboards, trampolines and fireworks.

Exclude: Used sporting goods.

Electronic game consoles and game software

Include: Electronic games (except computer software games), Nintendo games, Playstation games, Xbox games, Wii games and iPad games.

Toys and games (except game consoles and software)

Include: Ball toys, non-electronic games, microscope toy models, telescope toy models, puzzle games, toy and hobby racing sets, sleds, sleighs, toboggans, soccer table games, soccer table balls, video games, wagon toys, air tennis table games, board games, specialized replacement toy batteries (except AA, AAA, D, C, 9V, Common Button Cells), playground structures and playground equipment.

Exclude: Computer software games, three-wheeled bikes for adults, used toys and games.

Books

Include: Atlases, Bibles, "talking" books, new hard and soft cover books, reference and text books, trade mass market paperback books, professional or technical books and electronic books.

Exclude: Multimedia items (includes a book and a record, cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, brochures, pamphlets, owners’ manuals and comic books.

Newspapers, magazines and periodicals

Include: Comic books, magazines, newspapers, periodicals and television guides.

Publications not elsewhere classified (including posters, art prints, maps and greeting cards)

Include: Art prints and related supplies, greeting cards, wedding and engagement cards, thank you and appreciation cards, maps and posters.

Audio and video recordings

Include: Pre-recorded audio discs, new pre-recorded audio tapes, CDs, DVDs, new pre-recorded media, new records, new pre-recorded audio and video tapes, new audio and video recordings, new audio compact disc and new digital video disc recordings

Artists’ equipment and supplies

Include: Brushes, charcoal supplies, paint supplies, paintbrushes supplies, canvases supplies and easel supplies.

Musical instruments and print music

Include: New musical instruments, accessories and supplies, musical whistles, drums, turntables, samplers, musical synthesizers and organs.

Exclude: Amplifiers, sound boards, mixers, speakers and microphones.

Sewing and knitting supplies

Include: Yarns or threads, knitting yarns, sewing threads, ribbons, fabrics, measuring tapes, notions, buttons, crochet hooks and dressmakers or sewing patterns.

Exclude: Sewing machines.

Craft and hobby kits and leisure supplies, not elsewhere classified

Include: Air hockey game equipment, hobby supplies, table hockey games, make-up, hobby model kits, craft supplies, bows craft supplies, glue guns and other glues craft supplies, handicraft kits and stained glass making supplies.

Exclude: Household and industrial glues and adhesives.

Motor vehicles, recreational vehicles, motor vehicles parts and accessories

New passenger automobiles

Include: New automobiles (except jeeps, vans, light trucks, SUVs, pickup trucks, medium and heavy trucks).

Exclude: Parts and accessories.

New minivans, sport utility vehicles and light trucks

Include: New jeeps, minivans, pickup trucks, sport utility vehicles, light trucks and vans (except converted vans).

New medium and heavy trucks

Include: New buses and class 4, 5, 6, 7 and 8 trucks .

Exclude: Parts and accessories.

Used passenger automobiles

Include: Antique cars and used cars.

Exclude: Parts and accessories.

Used minivans, sport utility vehicles and light trucks

Include: Used and antique light truck, used and antique vans (except converted vans), used and antique jeeps, used minivans, used pickup trucks, used sport utility vehicles, used street legal army light trucks and used street legal army jeeps.

Exclude: Parts and accessories.

Used medium and heavy trucks

Include: Used buses and used class 4, 5, 6, 7 and 8 trucks.

Exclude: Parts and accessories.

New motorcycles and scooters

Include: Motorcycle clothing, motorcycles (except all-terrain vehicles), motorcycle parts and accessories, scooters, scooter parts and accessories, motorized scooters, motorized scooter parts and accessories, motorcycle trailers, non-automotive motorcycles parts and accessories, non-automotive scooter parts and accessories and non-automotive moped parts and accessories.

New motor homes, travel trailers and truck campers

Include: Truck camper appliances, motor home appliances, travel trailer appliances, truck mounted campers, recreational converted vans, motor homes, motor home parts and accessories, non-automotive motor home parts, non-automotive travel trailer parts, non-automotive truck camper parts, non-automotive converted van parts, tent trailers, tent trailer parts and accessories, travel trailers, travel trailer parts and accessories, truck camper parts and accessories, truck campers and folding camping trailers.

New snowmobiles and other personal off-road vehicles

Include: All-terrain vehicles, all-terrain vehicle parts and accessories, non-automotive all-terrain vehicle parts and accessories, snowmobiles, snowmobile parts and accessories, personal watercraft trailers, snowmobile trailers and non-automotive snowmobile parts and accessories.

New recreational boats and other recreational vehicles, not elsewhere classified

Include: Yacht appliances, cruise appliances, boat parts and accessories, houseboats, boats, boating radar equipment, fishing boats and motors, speeding boats and motors, cabin cruisers, yachts, sails, non-automotive boat parts and accessories, canoes, kayaks and utility trailers, new motorized golf carts.

Used motorcycles and scooters

Include: Used scooters, motorcycles (except all-terrain vehicles) and mopeds, scooters, motorcycles and mopeds used parts and accessories, non-automotive motorbike and mopeds used parts and accessories.

Used motor homes, travel trailers and truck campers

Include: Used motor homes, tent trailers, travel trailers, truck campers and converted recreational vans, used motor home, travel trailers, truck camper and converted van parts and accessories, used camper and travel trailer appliances, used non-automotive motor home, travel trailers, truck camper and converted van parts.

Used snowmobiles and other personal off-road vehicles

Include: Used snowmobiles and all-terrain vehicles, snowmobile and all-terrain vehicles used parts and accessories, non-automotive snowmobile and all-terrain vehicles used parts and accessories, used snowmobile trailers.

Used recreational boats and other recreational vehicles, not elsewhere classified

Include: Used personal aircraft, parts and accessories, used boats, parts and accessories, used canoes, houseboats, motorized golf carts, yachts, kayaks, boat oars, fishing boats and motors, speeding boats and motors, cabin cruisers, boat paddles, canoe paddles, kayak paddles, sails and used non-automotive boat parts and accessories.

New motor vehicle tires

Include: New, used and retreaded tires for buses, medium trucks or class 4, 5, 6, 7, and 8 trucks, cars, minivans or vans, farm equipment, recreational vehicles, utility trailers and heavy trucks

Motor vehicle parts and accessories, new and used (except tires)

Include: Automotive air conditioners, automotive new and used parts and accessories (except tires, tubes and baby car seats), trailer hitches, hubcaps, new and used bus parts (except tires and tubes), new and used medium truck parts (except tires and tubes), new and used class 4, 5, 6, 7 and 8 truck parts (except tires and tubes), new and used heavy truck parts (except tires and tubes), used car parts (except tires, tubes and baby car seats), new pickup truck parts (except tires and tubes), used pickup truck parts (except tires and tubes), new and used van or minivan parts (except tires, tubes and baby car seats), new and used jeep and other sport utility vehicle parts (except tires, tubes and baby car seats), automotive new or used parts for farm equipment (except tires and tubes), automotive new or used parts for recreational vehicles (except tires and tubes), car radios and remote car starters.

Motor vehicle chemicals

Include: Antifreeze, automotive oils, carburettor cleaners, fuel injector cleaners, automotive engine oils, gas line cleaners, automotive lubricating greases, windshield washer fluids.

Exclude: Automotive fuels.

Rental and non-financial leasing services of motor homes, travel trailers and campers

Include: Rental and non-financial leasing services without operator of motor homes, campers, tent trailers and road recreational vehicles containing sleeping space.

Motor vehicle maintenance and repair services

Include: Maintenance and repair services for automobiles and light trucks, motor homes, travel trailers and campers, heavy trucks and buses.

Rental and non-financial leasing services of automobiles and light trucks

Include: Rental and non-financial leasing services of automobiles and light trucks and vans, without operator.

Rental and non-financial leasing services of heavy trucks, truck trailers and buses, without operator

Include: Rental and non-financial leasing services of heavy trucks, truck trailers and buses, without operator.

Automotive and household fuels

Automotive fuels

Include: Diesel fuel, ethanol fuel blends, gasoline, automotive natural gas and automotive propane fuel.

Household fuels

Include: Coal fuel, electrical supply, electric power supply, firewood, home heating fuels, natural gas for home appliance and heating, propane for household use, wood pellets fuel, heating oils, kerosene and wood for stoves and fireplaces.

Health, personal and household products

Prescription pharmaceuticals

Include: Drugs purchased with a prescription.

Exclude: Over-the-counter drugs and drugs purchased without a prescription.

Non-prescription pharmaceuticals

Include: Over-the-counter drugs (except vitamin, mineral, and other health supplements), non-prescription drugs (except vitamin, mineral, and other health supplements) and non prescription sleeping aids.

Exclude: Drugs purchased with a prescription and other toiletries/personal care products.

Vitamin, mineral and other health supplements

Include: Herbal health supplement remedies, mineral health supplements, nutritional power bars, vitamins or multivitamins and body enhancing supplements.

Prescription eyewear

Include: Prescription glasses (eyeglasses) or spectacles, contact lenses (with prescription) and prescription sunglasses.

Exclude: Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories and contact lens solutions and cleaners.

Non-prescription eyewear

Include: Non-prescription sunglasses, non-prescription glasses or eyeglasses, eyewear accessories, eyeglass cases, eyeglass frames bought separately and non-prescription contact lenses.

Exclude: Prescription eyewear, including prescription sunglasses and contact lenses and contact lens solutions and cleaners.

Home health products, not elsewhere classified

Include: Home health care equipment and supplies, parts and accessories of home health care equipment and supplies, sick room equipment and supplies, artificial limbs, bedpans, braces, walking canes, crutches, first-aid kits, hearing aids, orthotic devices, health care thermometers, walkers health care equipment, walkers medical equipment and wheelchairs.

Exclude: Eyewear, orthopedic shoes, exercise and fitness equipment and drugs/medications.

Disposable diapers

Include: Disposable baby diapers and disposable adult diapers.

Infants’ and children’s car seats

Include: Infants’ or children’s car seats.

Strollers and infant care products, not elsewhere classified

Include: Baby carriers, baby strollers, baby carriages, baby monitors and baby walkers.

Cosmetics and fragrances

Include: Cosmetics and fragrances (except personal care goods), concealer makeup, face powder makeup, rouge (blush or blusher) makeup, contour powder or cream makeup, highlight (cream, liquid or powder) makeup, bronzer makeup, mascara, nail colour polishes, makeup removers, face creams and lotions, hand lotions or cream and facial masks or peels.

Toiletries

Include: Personal toiletries, hair shampoos and conditioners, aftershave (cream, liquid or gel), shaving creams or gels, toothpastes, skin lotions, personal liquid soap, personal soaps, bath and shower gels, bath and shower oils, bath and shower salts, personal deodorants, personal anti-persperants, body or skin toners, mouthwashes, denture cleaners, non-electric toothbrushes, non-electric razors, non-electric depilatories, razor blades, hand mirrors, pumice stones, rubbing alcohol, haircare preparations, foot care sprays, foot care powders and astringents.

Feminine hygiene products

Include: Sanitary napkins, sanitary towels, pantyliners and menstrual cups.

Personal care supplies and equipment, not elsewhere classified

Include: Wigs, toupees, hair pieces, baby care products, bandages, personal hair bleaches, condoms, contact lens solutions and cleaners, non-prescription contraceptives, cosmetic bags, cotton balls and batting, emery boards, nail files or clippers, health and beauty aids, hot water bottles, nail polishers and removers, artificial finger nails, non-electric personal care products (except toiletries), pregnancy test kits, prophylactics, optical saline solutions, sunscreens and petroleum jelly.

Exclude: Electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories and home health care equipment and supplies (crutches, canes, wheelchairs, etc.).

Hardware, tools, renovation and lawn and garden products

Hardware

Include: Builders’ hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. (Including locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.)

Hand tools

Include: Files and rasps, non-powered glue guns and glue, hammers, hatchets, non-automotive jacks, ladders, measuring tapes, propane torch kits, non-power mechanics’ tools, non-powered hand tools (except garden tools), non-powered staple guns, snow shovels (except electric), hand tool belts and toolboxes for non-powered hand tools.

Exclude: Garden tools, hoes, rakes, garden shovels, spades, etc. Garden tools, hoes, rakes, garden shovels, spades, etc.

Power tools

Include: Power saws (except chain saws), rechargeable batteries for power tools, power tool batteries, power tools belts, power carpenters’ tools, power mechanics’ tools, electric snow shovels, electric snow scoops, soldering irons, toolboxes for power tools, power tools (except garden tools) and electric picks.

Exclude: Chainsaws.

Major household air conditioning, heating and water heating equipment

Include: Central air conditioners, household air exchangers, household air cleaners, baseboard heaters, furnace belts, household air or heating ducts, air or heating vents, water heating equipment and cooling equipment and supplies.

Plumbing and electrical supplies (including fixtures)

Include: Bathtubs, cables (electrical), home circuit breakers, electrical equipment and supplies, exhaust fans, faucets, fireplace inserts, home heating furnaces, fuse boxes, heating equipment and supplies, humidifiers attached to furnace, indoor Jacuzzis, light plugs, home plumbing pipes or valves, stove pipes, electrical plates or covers, plumbing equipment and supplies, home power generators, shower heads, sinks, solar panel heating kits, home electrical switches, home electrical plugs, household thermostat, household toilets, indoor whirlpools and woodstoves.

Paint, painting supplies and wallpaper

Include: Household paint brushes or rollers, paint strippers or thinners, household paint, wood stains, varnishes and household wallpaper.

Exclude: Craft and artists’ paints and thinners, automotive paints and glass.

Flooring, floor coverings and floor and wall tiles

Include: Carpets or rugs, household floor mats (except bath and for fitness equipment), floor tiles, ceramic, porcelain, clay, vinyl or cork countertops, fireplace tiles, hardwood or parquet flooring and linoleum flooring.

Exclude: Ceiling tiles.

Lumber and other renovation materials and supplies

Include: Baseboard trim, bathroom cabinets (except medicine), fibreglass insulation batting, structural beams, lumber boards, building or paving bricks, caulking compounds, ceiling tiles, corrugated steel roofing, countertops, doors, drywall, eavestroughing, fencing, door or window frames, garage door, kitchen cabinets, building lumber, medium density fibreboard sheets, moulding, plywood, posts or poles, prefabricated stairs and other structural pieces, shingles, outdoor shutters, siding, non-automotive weather-stripping, windows and pressure-treated wood.

Exclude: Hardwood flooring, tiles, marble and granite.

Hardware and renovation related products, not elsewhere classified

Include: Ceiling fans, household interior or exterior lighting fixtures, decorative mirrors, convex or concave mirrors for security, household alarm systems, asphalt sealing compounds, industrial cleaning compounds, concrete sealing compounds, driveway sealing compounds (oil base or acrylic), duct tape, electrical tape, flagpoles, garage door openers, industrial glues or adhesives, general purpose lubricating greases, house numbers or letters, mailboxes hardware, masking tape, medicine cabinets, lubricating oils (except cooking and automotive), water pressure cleaners, propane torch cylinders, sandpaper, shelving or brackets, vacuum cleaners or shop vacs, non-electrical wire and safety equipment (except safety clothing and footwear for women, men, children and infants).

Lawnmowers, snowblowers and gardening tools

Include: Chain saws, new garden tractors, lawnmowers, snowblowers, tillers, leaf loaders, trimmers, concrete curbing machines, gardening tools, top soil mixtures lawn dressings, lawn sprinklers, plant and tree pruners, garden shovels, garden spades, garden tools, wheelbarrows, outdoor urns and outdoor planters.

Live plants, seeds and other home and garden supplies (except agricultural fertilizers and pesticides)

Include: Outdoor hot tubs, outdoor spas, outdoor whirlpools, above ground pools, plant bulbs, bushes and shrubs, cut real Christmas trees, lawn and garden flowers, peat moss, lawn and garden plants, nursery stock seedlings, seeds, sod, outdoor soil, nursery stock trees, live plants, picnic tables, barbecues and accessories, composters, lawn ornaments, outdoor specialty lighting, pool chemicals and propane tanks for barbecues.

Commercial and industrial machinery and equipment rental and leasing services (except office equipment)

Include: Rental and non-financial leasing services of air, rail, and water transportation equipment (without operator) or other commercial or industrial machinery (without operator).

Exclude: Rental and leasing services of office equipment.

Miscellaneous retail products

Pets

Include: Domestic and exotic household pets.

Exclude: Pet food, accessories and supplies (see pet foods, supplies and accessories).

Pet food, supplies and accessories

Include: Pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc.

Exclude: Pets (see pets), tack and saddlery (see sporting equipment not elsewhere classified).

Tobacco products and accessories

Include: Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc.

Exclude: Matches (see miscellaneous household supplies not elsewhere classified).

Home office equipment, not elsewhere classified

Home office supplies, not elsewhere classified

Include: Home office computer inkjet cartridges, desk accessories, home office supplies (pens, pencils, markers, scotch tape, etc.), stationery (notepads, notebooks, envelopes, file folders, etc.), gift wraps and party supplies.

Farm equipment

Include: New and used tractors, hay balers, harrows, combines, horse and cattle trailers and other specialized farm equipment (include parts).

Farm supplies

Include: Animal feed, seeds, fertilizers, pesticides and insecticides, herbicides and livestock.

Supplies for beer and wine making

Include: Concentrates, malts, beer and wine making chemicals, corks and beer caps, beer and wine making labels and bottles.

Exclude: Fees for beer and/or wine making.

Cut flowers, indoor potted plants and floral supplies

Include: Cut flowers, indoor potted plants, potting soil and floral supplies.

Exclude: Fertilizers, pesticides, insecticides, herbicides and outdoor nursery stock and supplies.

Monuments and tombstones

Include: Coffins, caskets, tombstones and urns.

Manufactured mobile homes

Include: New and used mobile homes.

Professional and scientific instruments

Include: Microscopes, surveyor's equipment, laboratory equipment, telescopes, etc.

Equipment and supplies for nonfarm activities, not elsewhere classified

Include: Audio and video mixers, new personal aircraft and new aircraft parts and accessories.

Miscellaneous retail products not elsewhere classified

Include: Novelties, pins and crests, souvenirs, gift certificates, etc.

Artwork

Include: Sculptures, paintings, original drawings and artwork carvings.

Collectors’ items

Include: Stamps, coins, cards, autographed items, related albums, etc.

Antiques, and used or second-hand merchandise (except motor vehicles and mobile homes)

Include: Used, second-hand or antique goods such as sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs and jewellery.

Exclude: Used automobiles, used automotive parts and accessories and used mobile homes.

Other retail

Retail trade commissions (except commissions from the provision of a service)

Include: Commissions earned from retail trade and commissions from catalogue sales.

Miscellaneous services

Office machinery and equipment rental and leasing services (except computer equipment)

Include: Rental and non-financial leasing services of office furniture and equipment.

Exclude: Rental and leasing services of computer equipment.

Rental and leasing services of other goods (except movies and games on DVD's, tapes and cassettes)

Include: Rental and leasing services of audiovisual equipment and appliances, of formal wear, costumes and accessories, of home health care equipment, of equipment for parties and other social events, of recreational goods and equipment, rental and non-financial leasing services of household furniture and furnishings.

Exclude: Rental and leasing services of movies and games on DVD's, tapes and cassettes.

Repair and maintenance services (except for buildings and motor vehicles)

Include: Maintenance and repair services for commercial and industrial machinery and equipment, electronic and precision equipment and personal and household goods, computer hardware, boats, tent trailers, motorcycles, snowmobiles, sporting equipment, etc.

Exclude: Repair and maintenance services for buildings and motor vehicles.

Other goods and services

2015 Survey of Service Industries: Traveller Accommodation

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
E-commerce

Text begins

Business activity

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2014 to March 31, 2016

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

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Commissions

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

Subsidies (including grants, donations, fundraising and sponsorships)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Other revenue - specify

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of sub-questions (1) to (8).

Expenses

Cost of goods sold

Include: Cost of raw materials and/or goods purchased for resale – net of discounts earned on purchases; Freight in and duty.

Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

Professional and business fees

Utilities

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

Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunication (report at sub-question (8) - Telephone, Internet and other telecommunication); Vehicle fuel (report at sub-question (21) - All other expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication).

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunication; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

Sales

Please provide a breakdown of your sales.

Room or unit accommodation for travellers

Please report all revenues derived from room rentals.

Meals and non-alcoholic beverages, prepared and served or dispensed, for immediate consumption

Include all food sale revenue for restaurants owned by your establishment.

Alcoholic beverages, prepared and served or dispensed for immediate consumption

Include all sales from restaurants, bars, owned by the establishment, including in-room bar.

Sale of merchandise (e.g., packaged food and beverages, newspapers, magazines, books, tobacco, cigarettes and souvenirs)

Include items sold from vending machines or merchandise from a store owned by the establishment.

Telephone and Internet access services

Include all revenues from telephone calls, Internet services.

Rental of space and equipment

Include revenues derived from renting out conference rooms, banquet rooms, and any concession machines.

Amusement and recreational services

Examples include golf courses, skiing and admissions to live performances.

Other services

Include any other revenues derived from services such as parking and laundry services.

Other revenue not elsewhere reported

Include any revenues which do not correspond to any of the above revenue items.

Cost of goods sold

Provide a breakdown in thousands of Canadian dollars.

Cost of food products used in meal preparation

Correspond to the costs related to the sales derived from meals and non-alcoholic beverages (purchases).

Cost of alcoholic beverages used or sold

Correspond to the costs related to the sales derived from alcoholic beverages (purchases).

Cost of all other merchandise sold

Correspond to the costs related to the sales of all other merchandise (purchases).

Total cost of goods sold

The sum of sub-questions 11 to 13

Occupancy rate

Total number of rooms in this establishment

Refers to the total number of physical rooms in the property.

Total number of room-nights available over your 2015 reporting period

Refers to the average number of rooms that were available for use and not under repair or renovations.

Sales by type of client

Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

Clients outside Canada

International transactions

General information

E-commerce

Mobile app

Company website

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

Third-party website

Electronic Data Interchange (EDI)

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

2014 Survey of Service Industries: Motion Picture Theatres

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

By selecting "No, this is not the main activity.", you indicate that this description is not applicable as a main or a secondary activity of this business. You will be given a chance to describe this business’s main activity.

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

May 1, 2013 to April 30, 2014
June 1, 2013 to May 31, 2014
July 1, 2013 to June 30, 2014
August 1, 2013 to July 31, 2014
September 1, 2013 to August 31, 2014
October 1, 2013 to September 30, 2014
November 1, 2013 to October 31, 2014
December 1, 2013 to November 30, 2014
January 1, 2014 to December 31, 2014
February 1, 2014 to January 31, 2015
March 1, 2014 to February 28, 2015
April 1, 2014 to March 31, 2015

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

September 18, 2013 to September 15, 2014 (e.g., floating year-end)
June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

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

Include: sales, commissions, rental and leasing revenue if they are this business’s primary revenue source.

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report in question 1.

Commissions

Report only if this is a secondary revenue source. If commissions are your primary revenue source, report in question 1.

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

Subsidies (including grants, donations, fundraising and sponsorships)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Other revenue - specify (including intracompany transfers)

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of sub-questions (1) to (8).

Expenses

Cost of goods sold

Include: Cost of raw materials and/or goods purchased for resale – net of discounts earned on purchases; Freight in and duty.

opening inventories

purchases

Include: raw materials, goods purchased for resale and non-returnable containers
Exclude: change in inventories

closing inventories

cost of goods sold

(opening inventories plus purchases minus closing inventories)

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Sub-contract and outside labour; Hired labour.

Research and development fees

Professional and business fees

Utilities

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

Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications; Vehicle fuel (report at sub-question (21) - All other expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication expenses).

Telephone, Internet and other telecommunications

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

1. Total admission receipts

Please report revenue from admissions.

2. Advertising revenue

Please report revenue earned from business promotion activities.

Include:

on-screen advertising of products;
the distribution of sample products and newspapers;
the display of posters in the lobby;
revenue from government advertising (e.g., military recruiting or anti-smoking messages);
revenue received from selling advertising for smaller theatre chains.

Expenses

3. Amusement taxes collected

Please report the total amount of amusement taxes (municipal, provincial, territorial, etc.) collected by you on admissions.

4. Total number of seats in theatre

Include: the total number of seats in all auditoriums of the theatre or hall.

Usual number of performances per screen per week

Include: each showing of a film for which an admission fee is charged, a double billing is counted as one performance.

5. Language of screening

These refer to the language in which a film is shown. For dubbed films, this is the language in which the film was dubbed and not the original language of the film.

Sales by type of client

1. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include:

sales to Crown corporations.

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

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

Include:

sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

sales to foreign subsidiaries and affiliates.

International transactions

This section is intended to measure the value of international transactions on goods, services, and royalties and licences fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

General information

Survey purpose

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Record linkages

To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Subscribe to

Date modified:: 2025-04-02

Environment, Energy and Transportation Statistics Division

Reporting Guide

Confidentiality

Table of contents

A – Reporting Instructions

SUPPLY

B – Receipts from Transmission Pipelines

C – Receipts from Storage Facilities

D – Receipts from Other Gas Distributors

E – Total Supply of Natural Gas

F – Average Heating Value in Gigajoules/Thousand Cubic Meters

DISPOSITION

G – Deliveries to System Gas Consumers

H – Deliveries to Consumers Enrolled with a Third Party Marketer

I – Deliveries to Consumers who have Purchased Directly from Suppliers

J – Deliveries to Power Generation Plants

K – Deliveries to Other Industrial Consumers

L – Deliveries to Commercial and Institutional Consumers

M – Deliveries to Residential Consumers

N – Deliveries to Transmission Pipelines

O –Deliveries to Storage Facilities

P – Deliveries to Other Gas Distributors

Q – Own Use

R – Line Pack Fluctuation

S – Metering Differences, Line Loss, Other Unaccounted for and Cyclical Billing Adjustments

T – Average Heating Value in Gigajoules/Thousand Cubic Meters

U –Total Disposition

An Overview of the Integrated Business Statistics Program Sampling Methodology

Introduction

Two-phase sampling

Frame

Use of additional information

Unit hierarchy and size

Targeted operating entities and sampling units

Sampling size measures for targeted operating entities

Sampling Cells

Importance factors

Cell stratification

Use of Multiple Size Concepts

Take-None

Must-Take Units

Special units

Size stratification

Small cells

Sample allocation

Sample selection and coordination

Treatment of Dead Units

Bibliography

Concepts, definitions and data quality

1. Sales of goods manufactured

2. Inventories

3. Orders

4. Non-Durable / Durable goods

Survey design and methodology

Concept Review

Methodology

Components of the Survey Design

Target Population and Sampling Frame

The Sample

Data Collection

Use of Administrative Data

Data quality

Statistical Edit and Imputation

Revisions

Estimation

Benchmarking

Data confrontation and reconciliation

Sampling and Non-sampling Errors

1. Sampling Errors

2. Non-sampling Errors

Measures of Sampling and Non-sampling Errors

1. Sampling Error Measures

2. Non-sampling Error Measures

Seasonal Adjustment

Trend

Real manufacturing sales of goods manufactured, inventories, and orders

2015 Annual Wholesale Trade Survey

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents