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

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

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

Text begins

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 "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.

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.

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

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

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

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: 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 - 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

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

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

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.

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 sub-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 sub-question (21) - All other expenses).

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

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 sub-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 sub-questions (1) to (20) above.

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

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.

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.

General information

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 and to minimize the reporting burden, 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.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you complete the 2014 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

General information
Data-sharing agreements
Additional information
Guidelines
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry characteristics

General information

Why we conduct this survey?

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

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

Calculating the contribution of the aquaculture industry to the Canadian economy;
Calculating each province and territory’s fair share of federal-provincial transfer payments for health, education and social programs;
Establishing government programs to assist businesses;
Assisting the business community in negotiating contracts and collective agreements;
Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies;
Indexing social benefit programs and determining tax brackets;
Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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

You are legally required to complete this questionnaire according to the Statistics Act.

Why were you chosen to receive the Annual Survey of Aquaculture Industry?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of the industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate aquaculture statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-972-9692.

How are we authorized to collect this information?

The Annual Survey of Aquaculture Industry is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. Please visit our website at www.statcan.gc.ca to consult a copy of the Statistics Act.

Your answers are confidential

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

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

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.

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

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

Chief Statistician of Canada
Statistics Canada
Care of Roland Boudreau
Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, On
K1A 0T6

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

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

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

Additional information

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

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

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 or contact Statistics Canada at 1-800-972-9692 for more information about these data-sharing agreements.

Guidelines

Reporting Instructions

The data requested can generally be obtained from:

the accounting records and financial statements for your business unit;
your employment and payroll records;
other sources (e.g., production manager).

Please report the data for the business unit identified on the questionnaire. Include only those operations located in Canada.

While completing the questionnaire:

Please report all dollar amounts in thousands of Canadian dollars (CAN$ ‘000).
Do not include sales tax.
Percentages should be rounded to whole numbers.
When precise figures are not available, please provide your best estimate.

Business 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.

If you have selected “No”, please provide a brief but precise description of this business’s main activity and call us at 1-800-972-9692 to obtain further instructions.

Reporting period information

The reporting period for the Annual Survey of the Aquaculture Industry is your business unit’s 12-month fiscal period ending between April 1, 2014 and March 31, 2015. Please check the appropriate boxes to indicate any fiscal year or operational changes in the subsequent questions.

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 of finfish, molluscs, aquaculture services, aquaculture by products, seed, sales of goods purchased for resale and consulting revenue.
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

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 above.

Total revenue

The sum of sub-questions 1 to 8.

Expenses

Purchases

Include: Feed, therapeutants, purchases of fish eggs, live fish, mollusc seed, spat and live larvae for grow-out or processing and purchases of goods for resale.

Employment costs and expenses (for all employees who were issued a T4)
1. 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 sub-question 3 - Subcontracts).

1. 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

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 sub-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, 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); diskettes and computer upgrade expenses; data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report at sub-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 must 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 sub-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 – please specify:

Include: Intracompany expenses; management fees, transportation, shipping, warehousing/storage, postage and courier, processing services and veterinary fees; production costs; pipeline operations, drilling, site restoration; gross overriding royalties; other producing property rentals; well operating, fuel and equipment; other lease rentals; other direct costs; equipment hire and operation; log yard expenses, forestry costs, logging road costs; freight-in and duty; overhead expenses allocated to costs of sales; other expenses; cash over/short (negative expenses); reimbursement of parent company expenses; warranty expenses; recruiting expenses; general and administrative expenses; interdivisional expenses; interfund transfers (minus expense recoveries); exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); amounts not included in sub-questions 1 to 20 above.

Total expenses

The sum of sub-questions 1 to 21.

Industry characteristics

This section is designed to collect detailed revenue and expenses for the aquaculture industry.

Sales

Sales must include all revenue within or outside Canada recorded in your accounts for sales to other businesses and for transfers to other units of your business. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.

Exclude: GST/HST, PST and QST.

1. to 6. Sales of finfish (hatchery or grow-out)

This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators. Sales reported on these lines relate to the sale of finfish and fish eggs for grow-out.

Finfish production is reported as gutted head-on and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

7. to 10. Sales of shellfish (seed or grow-out)

This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators. Sales reported on these lines relate to the sale of shellfish. Any shellfish not specified on these lines should be reported at question 14 - Sales of all other goods and services produced.

Shellfish is reported as whole and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

Sales of goods purchased for resale

Report sales of goods that have not been processed or altered in your business unit and that have beenpurchased and resold in the same condition.

Sales of all other goods and services produced – please specify:

Include: roe, crustaceans, seed or larvae for grow-out, other shellfish not specified and aquaculture by-products.

Expenses

Management fees or any other service fees paid to head office and other business support units

Management fees or any other service fees paid to head office (e.g., legal fees, advertising fees, insurance) and other business support units (e.g., warehouses, sales centres, trucking facilities).

23. to 25. Purchased service expenses

Purchased service expenses are services purchased from external businesses (e.g., third parties).

Exclude : purchased services that have been reported at question 22- Management fees or any other service fees paid to head office and other business support units.

Transportation, shipping (contracted out), warehousing, storage, postage and courier

Report transportation and storage costs/expenses if they can be reported separately from purchases.

Include: Freight transport services by air, sea, or land (including rental with operator); postage and courier expenses (including local messenger and delivery); storage or warehousing services; moving services.

Exclude: Shipping using own vehicles.

Processing services

Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting, or shelling.

Federal Science Expenditures and Personnel Activities in the social sciences and humanities

Table of contents

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Introduction
General
1. Expenditures by activity and performer
2. Personnel
3. Sources of funds for total scientific and technological activities
4. Scientific and technological expenditures by socio-economic objectives
5. Expenditures and personnel of scientific and technological establishment engaged in activities in the social sciences and humanities, by region
6. Transfers for social sciences and humanities activities

Text begins

Introduction

This introduction is intended to provide an overview of the process of collecting science expenditure data; definitions of and explanatory notes on natural sciences and engineering, social sciences and humanities, scientific and technological activities, performance sectors, and other terms used are given in subsequent sections.

The collection of science expenditure data is organized by the Investment Science and Technology Division (ISTD) of Statistics Canada. This exercise was formerly conducted under the aegis of the Treasury Board Secretariat but is now solely a Statistics Canada survey.

Collection is undertaken to gather essential data describing the recent, current and proposed state of the federal resources allocated to science. Federal science expenditures data are provided to Industry Canada who in turn use the data in the development of advice to the Assistant Deputy Ministers' Steering Committee on the Management of S&T, their Minister and the Treasury Board Secretariat, as well as in policy development and in monitoring the implementation of science policies. Statistics Canada maintains historical expenditure series in natural sciences and engineering dating back to 1963 and to 1971 in the social sciences and humanities. These data are available through the Investment Science and Technology Division (ISTD) or through special requests.

The basic reporting unit is the budgetary program of a department or agency. Each budgetary program forms the subject of separate scientific expenditure reports for the natural and for the social science activities within it. Both the program and the program activities within it may be scientific in whole or in part only. Only expenditures on the scientific components of a program or its activity are reported. In some programs it will be difficult to distinguish between the natural and social sciences. However, some allocation must be made and in determining this allocation, the dominant orientation of the projects and the area of expertise of the personnel involved must be considered. Detailed definitions are given on the following pages.

On the questionnaires, the identified expenditures are looked at from several different viewpoints and in various subdivisions. Expenditures on research and development (R&D) and related scientific activities (RSA) are subdivided to provide an indication of the "what" of a department's scientific effort. Expenditures in each category of scientific activity are further subdivided into "current" and "capital" segments. Current expenditures are additionally subdivided by sector, to indicate the "where" and "by whom" the activity is performed (e.g., in business enterprise, in higher education).

The human resources allocated to scientific activities are summarized in terms of the involved categories of personnel (scientific and professional, technical, etc.) and the principal focus of their efforts (R&D, RSA, administration of extramural programs).

When completed, checked for consistency with previous reports, entered into the database and totaled along the various dimensions, these data provide snapshots of the federal resources allocated to science, supporting not only the work of central agencies but also the submissions of departments and agencies requesting resources.

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General

This guide consists of definitions/explanations for terms used in the questionnaire.

The term social sciences is to be regarded as synonymous with social sciences and humanities and thus embraces all disciplines involving the study of human actions and conditions and the social, economic and institutional mechanisms affecting humans. Included are such disciplines as anthropology, business administration and commerce, information and knowledge management, criminology, demography, economics, geography, history, languages, literature and linguistics, law, library science, philosophy, political science, psychology, religious studies, social work, sociology, and urban and regional studies.

The natural sciences and engineering consist of disciplines concerned with understanding, exploring, developing or utilizing the natural world. Included are the engineering, mathematical, life and physical sciences.

1. Expenditures by activity and performer

The questionnaire covers three consecutive fiscal years and the headings of all three are identical. One set of definitions/explanations therefore suffices.

Actual and planned expenditures on scientific and technological activities are to be classified according to the type of scientific activity and the performance sector in which the activities were or will be conducted.

Scientific and technological (S&T) activities are required for the generation, dissemination or initial application of the new S&T knowledge. The central activity is scientific research and experimental development (R&D). In addition there are a number of activities closely related to R&D, and are termed related scientific activities (RSA). Those identified as being appropriate for the federal government in the social sciences and humanities are: general purpose data collection, information services, special services and studies and education support.

The performer is equivalent to the sector in which the scientific activity is conducted. The basic distinction is between intramural and extramural performance. Extramural payments are classified on the basis of the performance sectors to which they are made. The appropriate extramural performers are business enterprise, higher education, Canadian non-profit institutions, foreign performers, provincial and municipal governments, and other performers.

I. Research and experimental development

Research and experimental development – creative work undertaken on a systematic basis in order to increase the stock of scientific and technical knowledge including knowledge of humans, culture and society and the use of this stock of knowledge to devise new applications.

R&D requires the acquisition of knowledge and not just information. New knowledge involves the integration of newly acquired information into existing hypotheses, the formulation and testing of new hypotheses or the re-evaluation of existing observations.

An R&D project generally has three characteristics:

a substantial element of uncertainty, novelty and innovation;
a well-defined project design;
a report on the procedures and results of the projects.

Examples:

Investigation of the factors determining regional variations in economic growth.
Studies of the effects of an urban development scheme on family group cohesiveness.
Investigation of the variables affecting the educational performance of children drawn from different social and ethnic groups.
Development of reward systems which take into account the different motives, attitudes and perception of management and workers.

Both "research" and "development" are often used with different meanings in the government. For example, it is increasingly common to hear that a person is "researching" something (i.e. the person is looking for information about something). Similarly, there are many units with either "research" or "development" or both terms in their titles which are concerned primarily with information gathering, speech writing, preparation of position papers or departmental organization. These should be excluded from the scientific activity of R&D.

Many social scientists perform work in which they bring the established methodologies and facts of the social sciences and humanities to bear upon a particular problem, but which cannot be classified as research. The following are examples of work which might be included in this category and are not R&D: interpretative commentary on the probable economic effects of a change in the tax structure using existing economic data; forecasting future changes in the pattern of the demand for social services within a given area arising from an altered demographic structure; operations research as a contribution to decision-making, e.g. planning the optimal distribution system for a factory; the use of standard techniques in applied psychology to select and classify industrial and military personnel, students, etc., and to test children with reading or other disabilities.

ltem 1. In-house R&D – R&D performed by personnel of the reporting program. It may include R&D carried out on behalf of another program on a cost recovery basis.

Item 2. Contracts – payments to organizations or individuals outside the federal government for the conduct of R&D by the recipient or to provide support for the federal government's in-house R&D programs. Contracts to other federal government departments should be reported as a transfer of funds in question 6 of the questionnaire.

a) R&D contracts – contracts to an outside institution or individual to fund R&D performed by the institution or individual. The criterion is: would the performer report the contract as intramural government-funded R&D if asked? If the answer is yes the activity would be an R&D contract, if no it would be a supporting contract. Contracts to other federal government departments should be reported as a transfer of funds on page 14 of the questionnaire.
R&D contracts can also be an intramural R&D activity, for example when a consultant is hired from outside the Federal Government to perform R&D activities within your premises.
b) Supporting contracts – contracts to an outside institution or individual to provide goods or services necessary to support the in-house R&D program. Examples are contracts with data processing firms for computing services, maintenance contracts for R&D facilities, or procurement contracts for specialized equipment which is not considered capital. The total amount reported for this activity should be reported under the intramural column in questions 1A, 1B and 1C of the questionnaire.

Contracts for related scientific activities (RSA) should continue to be reported in the appropriate activity and performance sector spaces provided on the questionnaire.

Item 3. R&D grants and contributions – awards to organizations or individuals for the conduct of R&D and intended to benefit the recipients rather than provide the program with goods, services or information. These funds are normally identical to that portion of the budgetary "grants and contributions" line object of expenditure which is devoted to R&D activities.

Grants and contributions for related scientific activities (RSA) are to be reported in the appropriate activity and performance sector spaces provided on the questionnaire.

Item 4. Research fellowships – awards to individuals for advanced research training and experience. Awards intended primarily to support the education of the recipients should be reported as "education support".

Item 5. Administration of extramural programs – the costs of identifiable units engaged in the administration of contracts and grants and contributions for scientific activities that are to be performed outside the federal government. These expenditures should be broken down by the type of scientific activity supported, i.e. R&D or RSA.

Item 6. Capital expenditures – expenditures on construction, acquisition or preparation of land, buildings, machinery and equipment are capital expenditures. All other expenditures are current expenditures.

II. Related scientific activities

Related scientific activities are concerned with the generation, dissemination and application of scientific and technological knowledge. The kinds of related scientific activities for the social sciences and humanities are described below.

Item 7. General purpose data collection – the routine gathering, processing, collating, analysis and publication of information on human phenomena using surveys, regular and special investigations and compilations of existing records. It excludes data collected primarily for internal administrative purposes (e.g. departmental personnel statistics) as well as the collection of data as part of an R&D project.

Data collected as part of an existing or proposed research project are charged to research. Similarly, the costs of analyzing existing data as part of a research project are R&D costs, even when the data were originally collected for some other purpose. The development of new techniques for data collection is also to be considered a research activity. The institutions involved are generally the statistical bureaus of Canadian governments and the statistical sections of departments and agencies. If there are units whose principal activity is R&D, their costs and personnel should be assigned to R&D; specialized libraries with separate budgets should be assigned to information services.

Item 8. Information services – all work directed to recording, classifying, translating and disseminating scientific and technological information as well as museum services. Included are the operations of scientific and technical libraries, S&T consulting and advisory services, the Patent Office, the publication of scientific journals and monographs, and the organizing of scientific conferences. Grants for the publication of scholarly works are also included.

General purpose information services or information services directed primarily towards the general public are excluded, as are general departmental and public libraries. When individual budgets exist, the costs of libraries which belong to institutions otherwise entirely classified to another activity, such as R&D, should be assigned to information services. The costs of printing and distributing reports from another activity, such as R&D, are normally attributable to that activity.

Sub category under Information services:

Museum services – the collecting, cataloguing and displaying of specimens and representations relating to human history, social organization and creations. The activity involves a systematic attempt to preserve and display the works of human beings and to provide information on their works, history, and nature. The scientific activities of historical museums, archeological displays, and art galleries are included. In all cases the costs of providing entertainment and recreation to visitors should be excluded (e.g. restaurants, children's gardens and museums).

When a museum also covers aspects of natural history, the museum's operation should be divided between the social and natural sciences. However, museums of science and technology, war, etc., which display synthetic or artificial objects and may also illustrate the operations of certain technologies, should be considered as engaged in museum services in social sciences.

Item 9. Special services and studies – systematic investigations carried out in order to provide information needed for planning or policy formulation. Demonstration projects are also included.

The work is usually carried out by specialized units in some government departments, by consultants, by royal commissions, and by task forces. The activity is similar to R&D since it may require innovative analyses and a high degree of scientific ability. However, such studies are not intended to acquire new knowledge but to provide specific answers to specific problems (generally immediate, localized and perhaps temporary). The day-to-day operations of units concerned with departmental planning, organization or management are not normally included (i.e. administrative records kept by departments of education) but special projects may be relevant.

Sub categories under Special services and studies include:

Economic and feasibility studies – investigations of the socio-economic characteristics and implications of specific situations. Such studies are generally limited to a specific problem and involve the application of established social science techniques and methodologies.

Operations and policy studies – the analysis and assessment of departmental programs, policies and operations, the activities of units concerned with the continuing analysis and monitoring of external phenomena (e.g. foreign economic statistics, defence and security information) as well as studies to provide an information base for policy development. The work is carried out by specialized units in some government departments, by consultants, by royal commissions and by task forces.

Item 10. Education support – grants to individuals or institutions on behalf of individuals which are intended to support the post-secondary education of students in technology and the social sciences. General purpose grants to educational institutions are excluded. The activity includes the support of foreign students in their studies of the social sciences at Canadian or foreign institutions. Grants intended primarily to support the research of individuals at universities are either R&D grants or research fellowships.

Awards intended primarily to support the education of the recipients should be reported as "education support".

Item 11. Administration of extramural programs – the costs of identifiable units engaged in the administration of contracts and grants and contributions for scientific activities that are to be performed outside the federal government. These expenditures should be broken down by the type of scientific activity supported, i.e. R&D or RSA.

Item 12. Capital expenditures – expenditures on construction, acquisition or preparation of land, buildings, machinery and equipment are capital expenditures. All other expenditures are current expenditures.

III. Performers

Intramural includes costs incurred for scientific activities carried out by in-house personnel of units assigned to the program, the related acquisition of land, buildings, machinery and equipment for scientific activities; the administration of scientific activities by program employees and the purchase of goods and services to support in-house scientific activities.

The intramural expenditures reported for scientific activities are those direct costs, including salaries, associated with scientific programs. The costs should include that portion of a program's contribution to employee benefit plans (e.g., superannuation) which is applicable to the scientific personnel within the program.

Non-program ("indirect") costs such as the value of services provided by other departments without charge and accommodation provided by the reporting program are to be excluded. Support services (i.e. administration, finance) provided by the reporting program, proportional to S&T expenditures should be included.

Extramural performers are groups being funded for S&T activities by the federal government sector. In this survey the extramural performers include:

Business enterprise – business and government enterprises including public utilities and government-owned firms. Incorporated consultants providing scientific and engineering services are also included. Industrial research institutes located at Canadian universities are considered to be in the higher education sector.

Higher education – composed of all universities, colleges of technology and other institutes of post-secondary education, whatever their source of finance or legal status. It also includes all research institutes, experimental stations and clinics operating under the direct control of, or administered by, or associated with, the higher education establishments.

Canadian non-profit institutions – charitable foundations, voluntary health organizations, scientific and professional societies, and other organizations not established to earn profits. Non-profit institutions primarily serving or controlled by another sector should be included in the controlling sector.

Provincial and municipal governments – departments and agencies of these governments. Government enterprises, such as provincial utilities are included in the business enterprise sector, and hospitals in the Canadian non-profit institutions sectors.

Foreign performers – all foreign government agencies, foreign companies (including foreign subsidiaries of Canadian firms), international organizations, non-resident foreign nationals and Canadians studying or teaching abroad.

Other performers – include provincial research councils, and individuals or organizations in Canada not belonging to any of the above sectors.

2. Personnel

Intramural expenditure data should be supported by data on the personnel devoted to scientific activities by all the employees engaged in these activities.

Full-time equivalent ( FTE ) – a measure of the time actually devoted to the conduct of scientific activities. An employee who is engaged in scientific activities for half a year has a full-time equivalence of 0.5. Personnel data reported should be consistent with expenditure data.

Scientific and professional – people in jobs that require at least one academic degree or nationally recognized professional qualification, as well as those with equivalent experience.

Technical – people in jobs that require specialized vocational or technical training beyond the secondary level (e.g., community colleges and technical institutes) as well as those with experience equivalent to this training.

Other – clerical, secretarial, administrative, operational and other support personnel.

In regard to personnel resources there are two caveats:

where the S&T activities are a part of the program being reported, only auxiliary staff relevant to the S&T activities are reported on a prorated basis;
whenever financial and administrative support is provided from another program, that support is allocated to the S&T resources for the program being reported.

3. Sources of funds for total scientific and technological activities

This question identifies the sources of funds for expenditures on scientific activities reported for all three years. It will help to ensure that work funded from outside the department is not overlooked.

Departmental S&T budget – that portion of the total departmental budget which was spent on social science and humanities activities.

Revenues to / from other federal departments – money transferred from this program to another federal department or money transferred into this program from another federal department for activities in the social sciences and humanities.

Provincial government departments – all funds from the provincial government used for social science and humanities activities. The funds are referred to as payments, contributions, transfers, etc. Also include provincial portions of federal-provincial cost sharing programs performed by the department program.

Business enterprises – all funds from business enterprises used for social science and humanities activities performed by the department.

Other – all funds for social science and humanities activities from sources not specified above.

4. Scientific and technological expenditures by socio-economic objectives

Socio-economic objectives allow departments to classify their S&T resource allocations according to the purpose for which the expenditure is intended. The objectives are listed on the questionnaire at the highest level of aggregation with sub-levels given here for clarification of categories. In many cases, projects have multiple objectives and a department should assign its expenditures consistent with the stated objectives of the department. Care must be taken to avoid "double counting".

The objectives are based on the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) produced by the Statistical Office of the European Communities (Eurostat).

1. Exploration and exploitation of the Earth – scientific activities with objectives related to the exploration of the Earth's crust and mantle, seas, oceans and atmosphere, and scientific activities on their exploitation. It also includes climatic and meteorological research, polar exploration (under various headings, as appropriate) and hydrology.

Examples:

Mineral, oil and natural gas prospecting
Exploration and exploitation of the sea-bed
Earth's crust and mantle excluding sea-bed and studies of soil for agriculture (6)
Hydrology – excludes scientific activities on: water supplied and disposal (2) and water pollution (3)
Sea and oceans
Atmosphere

Excludes: scientific activities on pollution (objective 3), soil improvement (objective 2), land-use and fishing (objective 6).

2. Infrastructure and general planning of land use – scientific activities on infrastructure and land development, including research on the construction of buildings. More generally, all scientific activities relating to the general planning of land use. This includes scientific activities into protection against harmful effects in town and country planning but not scientific activities into other types of pollution (objective 3).

2.1 Transport systems – covers scientific activities on transport systems, including road accident prevention and ancillary services such as electronic traffic aids and radar stations. Also included is general scientific activities on transport systems, road and rail traffic, inland waterway and sea transport, air traffic, pipeline transport systems, works transport systems, combined transport systems and scientific activities on the potential effects on the environment of the planning and operation of transport systems. Scientific activities on transport equipment is included only when it forms part of the co-ordinated programmes for the development of improved and safer transport systems, otherwise, such research is classified in objective 7.

2.2 Telecommunications systems – covers scientific activities on telecommunications services and the planning and organization of telecommunications networks. It includes, in particular, general scientific activities on telecommunications systems, telephones, telex, data transmission, radio and television (including cable TV).

2.3 Other scientific activities – covers scientific activities on the infrastructure and general planning of land use.

Examples:

General scientific activities
General planning of land-use
Construction and planning of buildings
Civil engineering – excludes scientific activities on building materials and industrial processes (objective 7)
Water supply

3. Control and care of the environment – covers scientific activities into the control of pollution, aimed at the identification and analysis of the sources of pollution and their causes, and all pollutants, including their dispersal in the environment and the effects on man, species (fauna, flora, microorganisms) and biosphere. Development of monitoring facilities for the measurement of all kinds of pollution is included. The same is valid for the elimination and prevention of all forms of pollution in all types of environment.

Examples:

Protection of atmosphere and climate
Protection of ambient air
Solid waste
Protection of ambient water
Protection of soil and groundwater
Noise and vibration
Protection of species and habitats
Protection against natural hazards
Radioactive pollution
Other scientific activities on the environment

4. Protection and improvement of human health – scientific activities aimed at protecting, promoting and restoring human health broadly interpreted to include health aspects of nutrition and food hygiene. It ranges from preventative medicine, including all aspects of medical and surgical treatment, both for individuals and groups, and the provision of hospital and home care, to social medicine and pediatric and geriatric research.

Examples:

Medical scientific activities, hospital treatment, surgery
Preventive medicine
Biomedical engineering and medicines
Occupational medicine
Nutrition and food hygiene
Drug abuse and addiction
Social medicine
Hospital structure and organization of medical care

5. Production, distribution and rational utilization of energy – covers scientific activities into the production, storage, transportation, distribution and rational use of all forms of energy. It also includes scientific activities on processes designed to increase the efficiency of energy production and distribution, and the study of energy conservation.

Examples:

Fossil fuels and their derivatives
Nuclear fission
Radioactive waster management including decommissioning with regard to fuel/energy
Nuclear fusion
Renewable energy sources
Rational utilization of energy

6. Agricultural production and technology – covers all scientific activities on the promotion of agriculture, forestry, fisheries and foodstuff production. It includes: scientific activities on chemical fertilizers, biocides, biological pest control and the mechanization of agriculture; research on the impact of scientific activities in the field of developing food productivity and technology.

6.1 Agriculture – covers scientific activities on animal products, veterinary medicine, crops, food technology and other scientific activities on agricultural production and technology.

6.2 Fishing – covers scientific activities on fishing, salting, drying and initial freezing of products (but not on preparation and canning (7)), scientific activities on fish-farming, exploration of new fishing grounds, exploration and development of new and unconventional sources of seafood.

6.3 Forestry – covers scientific activities into the ecological and economic aspects of forestry and timber production.

7. Industrial production and technology – covers scientific activities on the improvement of industrial production and technology. It includes scientific activities on industrial products and their manufacturing processes except where they form an integral part of the pursuit of other objectives (e.g. defence, space, energy, agriculture).

Examples:

Increasing economic efficiency and competitiveness
Manufacturing and processing techniques
Petrochemical and coal by-products
Pharmaceutical products
Manufacture of motor vehicles and other means of transport
Aerospace equipment manufacturing and repairing
Electronic and related industries
Manufacture of electrical machinery and apparatus
Manufacture of non-electronic and non-electrical machinery
Manufacture of medical and surgical equipment and orthopaedic appliances
Manufacture of food products and beverages
Manufacture of clothing and textiles and leather goods
Recycling

8. Social structures and relationships – scientific activities on social objectives, as analysed in particular by social and human sciences, which have no obvious connection with other objectives. This analysis includes quantitative, qualitative, organizational and forecasting aspects of social problems.

Examples:

Education, training, recurrent education and retraining
Cultural activities
Management of businesses and institutions
Improvement of working conditions
Social security system
Political structure of society
Social change, social processes and social conflicts
Other scientific activities with regard to society

9. Exploration and exploitation of space – all civil space scientific activities. Corresponding scientific activities in the defence field is classified in objective 12. (Although civil space research is not, in general, concerned with particular objectives, it frequently has a specific goal, such as the increase of general knowledge (e.g. astronomy), or relates to particular applications (e.g. telecommunications satellites).

Examples:

General scientific activities
Scientific exploration of space
Applied research programs
Launch systems
Space laboratories and space travel
Other research on the exploration and exploitation of space

10. Non-oriented research – basic activities motivated by scientific curiosity with the objective of increasing scientific knowledge. It also includes funding used to support postgraduate studies and fellowships.

Examples:

Mathematics and Computer Sciences
Physical Sciences
Chemical Sciences
Biological Sciences
Earth and Related (Environmental) Sciences
Engineering Sciences
Medical Sciences
Agricultural Sciences
Social Sciences
Humanities

11. Other civil research – civil scientific activities which cannot (yet) be classified to a particular objective.

12. Defence – covers scientific activities for military purposes. It also includes basic research and nuclear and space research financed by the department of defence. Civil scientific activities financed by ministries of defence, for example, in the fields of meteorology, telecommunications and health, should be classified in the relevant objectives.

5. Expenditures and personnel of scientific and technological establishment engaged in activities in the social sciences and humanities, by region

Since 1978, Statistics Canada has been collecting detailed expenditure and person year data on intramural scientific activities of federal government departments and agencies by region. These data, coupled with data from other surveys, have been used by policy planners in federal and provincial governments, research managers and the media to assess the provincial distribution of science activities in Canada.

Again this year, we are asking for the information at the regional level. We are also asking for information in both natural science and engineering establishments as well as those performing activities in the social sciences and humanities, as international gross domestic expenditures on research and development (GERD) statistics include activities in both science fields.

The Canada total expenditures and personnel reported for the actual year must be consistent with data reported on intramural expenditures, column one and total personnel.

6. Transfers for social sciences and humanities activities

Include payments or recipients for contracts, transfers and joint programs from / to other federal government departments. Please identify the amount and names of the origination and recipient programs.

Please forward the completed questionnaire and listing of extramural performers directly to:

Operations and Integration Division, Statistics Canada
2^nd Floor, Section B-17, Jean Talon Building, 150 Tunney's Pasture Driveway, Ottawa, Ontario, K1A 0T6
Phone Number: 613-951-2591 or toll free at 1-888-659-8229
Fax number: 613-951-0709 or toll free at 1-800-755-5514
Email: infotechsurv@statcan.gc.ca

Your participation is greatly appreciated and will contribute to providing useful information on federal S&T expenditures. You will be able to access these results through "The Daily" and CANSIM table 358-0142 to 358-0151 and CANSIM tables 358-0163 to 358-0166 on Statistics Canada's web site. The data will also be available on Science.gc.ca. THANK YOU FOR YOUR CO-OPERATION.

Mode effects in the Canadian Community Health Survey: a Comparison of CAPI and CATI

Martin St-Pierre (martin.st-pierre@statcan.ca) and Yves Béland (yves.beland@statcan.ca), Statistics Canada

This article should be cited as: St-Pierre, M. et Béland, Y. (2004). «Mode effects in the Canadian Community Health Survey: a Comparison of CAPI and CATI», 2004 Proceedings of the American Statistical Association Meeting, Survey Research Methods. Toronto, Canada: American Statistical Association.

Key words: interview mode effects, CAPI, CATI.

1. Introduction

The Canadian Community Health Survey (CCHS) consists of two cross-sectional surveys conducted over a two-year repeating cycle. The first survey (2001, 2003, 2005, etc.) collects data from over 130,000 households on a range of population health topics and aims to produce reliable estimates at the health region level. The second survey (2002, 2004, 2006, etc.), with a sample size of about 30,000 households, focuses on a particular topic that changes every cycle and aims to produce reliable estimates at the province level (mental health, nutrition, health examination measures, etc.).

The first survey of the first cycle (cycle 1.1), conducted in 2001, made use of multiple sampling frames and data collection modes (Statistics Canada, 2003). In cycle 1.1 the main source for selecting the sample of households was an area probability frame. Field interviewers conducted either personal or telephone interviews using a questionnaire designed for computer-assisted interviewing (CAPI or CATI). The sample was complemented by households selected from either a Random Digit Dialling frame or a list frame of telephone numbers where call centre interviewers conducted CATI interviews with the selected respondents. For operational and budgetary reasons the ratio of area/telephone frame cases changed for the CCHS cycle 2.1 to increase the number of cases completed through CATI. Table 1 shows the change in the sample allocation between the two cycles. It was anticipated that such change in the method of collection would affect the comparability of some key health indicators over the two cycles either by artificially amplifying or masking a real change in behaviours. The percentages in the table below reflect the fact that some area frame units and all telephone frame units are interviewed through CATI.

Table 1. Sample allocation by frame and mode
		Cycle 1.1 (2001)	Cycle 2.1 (2003)
Frame	Area	80%	50%
Frame	Telephone	20%	50%
Mode	CAPI	50%	30%
Mode	CATI	50%	70%

A study conducted using the CCHS cycle 1.1 data indicated possible mode effects between CAPI and CATI; this study however had many limitations as some uncontrolled factors distorted the interpretation of the study results (Pierre and Béland, 2002).

In order to better understand the differences caused by the methods of collection (CAPI and CATI) in a large health survey, it was decided to design a special mode study and fully implement it as part of the CCHS cycle 2.1. Although it is understood that many factors could explain differences in survey estimates, it is believed that the results of this study will provide valuable indications to CCHS users on the magnitude of the differences in some key health-related estimates caused by the method of data collection.

This paper presents the results of the mode study. First, the methodology of the study is presented in section 2. It is followed by a summary of the collection procedures. A short description of the processing, weighting and estimation strategy is given in section 4. The results of the mode study are presented in sections 5 and 6 where several univariate and multivariate analyses were performed to assess the presence and the magnitude of the mode effects. A discussion of the results is given in section 7. Finally, a conclusion and some recommendations are provided in last section.

2. Methodology of the Study

Due to operational constraints, the mode study was fully embedded in the CCHS cycle 2.1 with minimal modifications to the regular collection procedures. It is important to emphasize that it was not a true experimental design to measure pure mode effects because not all factors were controlled in the design (e.g. interviewers could not be randomized between the two modes of collection). This study however makes use of a split-plot design, i.e., a stratified multi-stage design where the secondary sampling units are randomly assigned to the two mode samples.

2.1. Sample Size and Allocation

In order to detect significant differences between point estimates at a certain α-level, a minimum sample size of 2,500 respondents was targeted for each mode sample. With such sample sizes and considering the study design effect, a 2%-difference for a 10%-prevalence and a 3%-difference for a 25%-prevalence can be detected at the level α=5%.

To facilitate the implementation of the study design with minimal disturbance to the regular CCHS collection procedures it was decided to conduct the study in a limited number of sites (health regions) in Canada. The 11 sites identified for this study provide a good representation of the various regions in Canada (East, Quebec, Ontario, Prairies and British Columbia). Rural health regions with very low density population were not considered for this study for collection cost purposes.

Each mode's sample size was allocated to the study sites proportionally to the CCHS cycle 2.1 sample sizes. Table 2 provides a detailed distribution of the mode study sample by site.

Table 2 – Mode Study Sample Sizes
Health Region	CAPI	CATI
St.John's, Newfoundland	135	100
Cape Breton, Nova Scotia	125	100
Halifax, Nova Scotia	200	150
Chaudière-Appalaches, Quebec	230	215
Montérégie, Quebec	405	390
Niagara, Ontario	235	230
Waterloo, Ontario	235	230
Winnipeg, Manitoba	320	320
Calgary, Alberta	350	290
Edmonton, Alberta	335	290
South Fraser, British Columbia	240	240
Total	2,810	2,555

Extra sample was attributed to CAPI in anticipation of possible telephone interviews (e.g. interviewer must finalize a case over the phone for various reasons); these cases were later excluded. These sample sizes were boosted before data collection to take into account out-of-scope dwellings, vacant dwellings and anticipated nonresponse.

2.2. Frame, Selection and Randomization

In the selected sites the CCHS 2.1 used two overlapping sampling frames: an area frame and a list frame of telephone numbers. However and with the objective of eliminating all possible sources of noise during data analysis it was decided to select the mode study sample from one sampling frame only. In order to keep to a minimum the changes to the regular CCHS data collection procedures it was determined that selecting the sample from the list frame of telephone numbers and assigning the method of collection afterwards would cause less changes in the procedures than selecting from the area frame.

The list frame of telephone numbers used by CCHS cycle 2.1 is created by linking the Canada Phone directory, a commercially available CD-ROM consisting of names, addresses and telephone numbers from telephone directories in Canada, to Statistics Canada internal administrative conversion files to obtain postal codes. Phone numbers with complete addresses are then mapped to health regions to create list frame strata.

As mentioned earlier, the mode study makes use of a stratified two-stage design. The 11 sites represent the study design strata. The first-stage units were the Census Sub-Divisions (CSD) while the telephone numbers were the second-stage units. Within each site, the sample of telephone numbers was selected as follows:

First stage: PPS-selection of CSDs;
Allocation of the total sample (CAPI + CATI) of a given site to the sampled CSDs proportionally to their sizes;
Second stage: Random selection of telephone numbers in each CSD.

Once the sample of telephone numbers was selected those cases for which a valid address was not available were excluded from the process and added to the regular CCHS cycle 2.1 CATI sample. Those telephone numbers, which represented approximately 7% of all numbers, would have caused the implementation of severe changes to the procedures for the field interviewers (CAPI method of collection) to perform personal interviews; it was hence decided to exclude them for both mode samples.

Finally and controlling for the CSD within each study site the telephone numbers with a valid address were assigned a method of collection (CAPI or CATI) on a random basis to constitute the two mode samples.

3. Data Collection

The data collection for the CCHS cycle 2.1 started in January 2003 and ended in December 2003. The sample units selected from both the area frame and the telephone frame were sent to the field or to the call centres on a monthly basis for a 2-month collection period (there was a one-month overlap between two consecutive collection periods). Two weeks prior to a collection period, introductory letters describing the importance of participating in the survey were sent to all cases (area and telephone frames) for which a valid mailing address was available.

For the regular area frame cases the field interviewers were instructed to find the dwelling addresses, assess the status of the dwellings (out-of- or in-scope) and list all household members to allow for the random selection of one individual aged 12 or older. If the selected individual was present then the interviewer conducted a personal interview. If not then the interviewer had the choice of coming back at a later date for a personal interview or completing the interview over the phone (in CCHS cycle 2.1, 40% of the area frame cases were completed over the phone).

For the telephone frame cases the call centre interviewers were instructed to assess the status of the phone numbers (specific questions are included in the computer application), list all household members and conduct an interview with the selected individual at that moment or at a later date.

The data collection for the mode study took place between July and early November 2003. For the CAPI mode sample only a subset of field interviewers (experienced and inexperienced) per site were identified to work on the study cases to facilitate the monitoring of the operations. In early July the interviewers received the mode study cases (between 20 and 60) in a separate assignment than their CCHS assignment to clearly identify them as they were instructed to conduct only personal interviews (CAPI). To provide maximum flexibility to the interviewers the collection period for the mode study cases was extended to three months.

The CATI mode sample cases were divided into three and simply added to the CCHS monthly CATI samples (July, August and September) for a two-month collection period. The CATI mode study sample was completely transparent to the call centre interviewers. Those cases were known only by head office staff.

3.1. Response Rates

In total and after removing the out-of-scope units, 3,317 households were selected to participate in the CAPI mode sample. Out of these selected households a response was obtained for 2,788, giving a household-level response rate of 84.1%. Among these responding households 2,788 individuals (one per household) were selected out of which 2,410 responded, giving a person-level response rate of 86.4%. The combined response rate observed for the CAPI mode sample was 72.7%.

For the CATI mode sample, 3,460 in-scope households were selected to participate in study. Out of these selected households a response was obtained for 2,966, giving a household-level response rate of 85.7%. Among these responding households 2,966 individuals (one per household) were selected out of which a response was obtained for 2,598, giving a person-level response rate of 87.6%. The combined response rate observed for the CATI mode sample was 75.1%.

As anticipated, the response rates observed in the mode study (especially for CAPI) are lower than the CCHS cycle 2.1 response rates because the extensive nonresponse follow-up procedures in place for the main survey were not fully implemented for the mode study cases for operational reasons.

4. Data Processing, Weighting and Estimation

As the mode study was fully integrated with the CCHS cycle 2.1 the data collected for the study cases were processed using the CCHS processing system along with the remaining part of the CCHS sample. In addition to the main sampling weight, mode study respondents were assigned a separate and specific sampling weight just for the mode study to fully represent the target population of the 11 sites. The reader should note that the mode study cases were also part of the CCHS cycle 2.1 master data file as well.

Two weighting strategies with various adjustments were processed side-by-side (one for CAPI and one for CATI). Key factors determined the weighting strategy for each mode sample such as:

use of stratified, multistage design, involving PPS-sampling of PSUs and simple random sampling of telephone numbers;
household-level nonresponse;
random selection of one person based on household composition;
person-level nonresponse.

The sampling weights of each mode sample were calibrated using a one-dimensional poststratification of ten age/sex poststrata (i.e. 12-19, 20-29, 30-44, 45-64 and 65+ crossed with the two sexes).

Similarly to the regular CCHS and because of the complexity of the study design, sampling error for the mode study was calculated using the bootstrap resampling technique with 500 replicates (Rust and Rao, 1996). All results presented in this paper used the mode study sampling weights.

5. Univariate Analysis

The main purpose of the mode study was to compare health indicators derived from data collected in-person (CAPI) and those collected over the phone (CATI). This section presents univariate analyses comparing the two modes of collection. First, chi-square tests for association were used to compare the two mode samples in terms of socio-demographic characteristics. All comparisons were performed on weighted distributions and the adjusted chi-square tests for association used a 5% level of significance. Direct comparisons of several health indicators between the two modes are then presented. For these comparisons, Z-tests were applied to see if there was a significant difference between the estimates. Bootstrap weights were used to calculate standard deviations. As the two mode samples were not independent, the standard deviation of the difference between the estimates was calculated by measuring the dispersion of the 500 differences of estimates using the 500 bootstrap replicates. For all health indicators, item nonresponse was excluded from any analysis unless mentioned otherwise. By doing so, it is assumed that item nonresponse is similarly distributed as item response which might not be totally true. It should however be noted that item nonresponse was very low for each mode. A comparison of the household-level and person-level nonrespondents observed in the two mode samples is also presented.

5.1. Comparisons of socio-demographic and household characteristics

Although both mode samples are representative of the target population and sampling weights were calibrated to age/sex groupings, differences could still be observed for other socio-demographic or household characteristics. In order to assess those possible differences a series of chi-square tests for association were performed.

The results of the tests can be separated in two groups: the characteristics for which no statistical differences were found between the two mode samples and those for which differences were found. No differences in the distributions were found for the following characteristics: living arrangement, household size, education of respondent, race, immigration and job status. Statistically significant differences were however found for the following characteristics: marital status, language of interview, highest level of education in the household and household tenure. The main differences can be summarized as follows:

more single persons in CATI compared to CAPI (31% versus 29%);
more home owners in CATI (82.7% versus 79.5%);
more CATI households where the highest level of education was a post-secondary degree (74.4% versus 71%) and;
more interviews were conducted in another language than English for the CATI sample (27% versus 25.7%).

For the income variables, the item nonresponse was too high to allow for valid comparisons.

5.2. Comparisons of health indicators

Statistical Z-tests were performed to determine if the differences were significantly different. Around 70 health indicators for various age/sex domains of interest were looked at and significant differences were found for 15 indicators. Table 3 shows point estimates of selected indicators at the national level (11 sites) by mode.

The most important indicator for which significant differences were found is the obese category of the Body Mass Index (BMI). The CCHS cycle 2.1 collected self-reported height and weight from which a BMI was derived. According to the World Health Organisation, a person is considered obese if his/her BMI is 30 or higher. The obesity rate derived from mode study respondents aged 18 or older is significantly higher for CAPI (17.9%) than for CATI (13.2%). Larger differences were even observed for the 30-44 age grouping (18.1% CAPI and 11.4% CATI) and for men (20.4% and 14.7%).

Another important indicator for which significant differences were found is the physical activity index. The physical activity index is an indicator that shows the amount of leisure-time physical activity done by a person during the last 3 months. It is derived from a series of questions that ask if the respondent has done any of 20 different activities, how many times and for how long. There are significantly more inactive persons in CAPI (42.3%) than with CATI (34.4%).

Table 3. Comparison of health indicators between CAPI and CATI (*=p<0.05, **=p<0.01)
Health indicator	CAPI		CATI		Difference
Health indicator	%	95% C.I.	%	95% C.I.	%
Obesity (self-reported height and weight)	17.9	15.9-19.9	13.2	11.4-15.1	4.7**
Physical inactivity	42.3	39.5-45.1	34.4	31.8-36.9	7.9**
Current daily or occasional smokers – all ages	23.6	20.7-26.5	21.7	19.8-25.4	1.9
Current daily or occasional smokers – 20 to 29 years old	37.7	31.4-44.0	28.2	21.7-34.8	9.5*
Alcohol drinker	80.7	78.0-82.5	78.8	76.8-80.8	1.9
At least one chronic condition	69.5	66.5-72.5	68.5	66.2-70.8	1.0
Activity limitation	25.4	22.9-27.8	26.8	24.0-29.5	-1.4
Fair or poor self-rated health	9.3	7.9-10.7	9.9	8.6-11.1	-0.6
Fair or poor self-rated mental health	4.0	2.8-5.2	3.9	2.9-4.9	0.1
Contact with medical doctors in past 12 months	83.5	81.5-85.6	78.4	76.2-80.6	5.1**
Contact with medical specialists in past 12 months	31.1	28.4-33.8	24.9	22.3-27.5	6.2**
Self-reported unmet health care needs	13.9	12.0-15.8	10.7	9.0-12.3	3.2*
Driven a motor vehicle after 2 drinks	13.5	11.3-15.7	7.2	5.1-9.3	6.3**
Ever had sexual intercourse	90.2	88.5-91.9	87.3	85.1-89.5	2.9*

For the smoking indicator (daily or occasional smokers), the rate is 2% higher for CAPI (23.6%) than for CATI (21.7%), but it is not statistically different at the 5% level of significance. However, a significant difference was observed for the 20-29 age group (37.7% for CAPI and 28.2% for CATI). Other results show that the proportion of persons reporting contacts with medical doctors and contacts with medical specialists are higher for the sample interviewed in person. However, the comparisons for contacts with medical doctors broken down by gender shows interesting results where significant differences were found for men (80.3% for CAPI versus 72.5% for CATI) and not for women (86.7% for CAPI versus 84.1% for CATI). As well, significantly more unmet health care needs have been reported for CAPI (13.9%) than for CATI (10.7%).

5.3. Comparisons of nonrespondents

Within the CCHS cycle 2.1 and the mode study, total nonresponse could be divided into two categories: household-level and person-level nonresponse. Very little information is known for the 529 CAPI and 494 CATI non-responding households but a comparison of the reasons for not responding shows no major differences between the two modes. For the "no one home/no contact" category the rate for CAPI was 3.6% and 2.1% for CATI. The "refusal" rates are also similar – 8.7% for CAPI versus 10.4% for CATI. Person-level nonresponse is observed when interviewers successfully get through the first part (complete roster with age, sex, marital status and highest level of education of all members) but not the second part, the actual CCHS interview with the selected respondent. Table 4 compares the age group distributions of the nonrespondents (person-level) observed in CAPI and CATI. It is interesting to note the differences at the two ends of the age groups. A response from elderly persons (65 and up) is much more difficult to obtain over the phone (13.9% nonresponse) than in person (8.9%) while the opposite is observed for the younger age group (12-19). Although the variable "age" is used in the creation of the response propensity classes for the person-level nonresponse weighting adjustment, the nonresponse bias could be non-negligible for some characteristics. One could think that elderly persons with a physical condition might have difficulty to get to the phone. The same could be said with teenagers where the more physically active ones could be home less often and hence less available for a personal interview. This would however require further research.

Table 4. Person-level Nonresponse Rate (%)
Mode	Total	12-19	20-29	30-44	45-64	65+
CAPI	13.6	17.6	15.7	15.1	12.4	8.9
CATI	12.4	11.9	16.9	12.0	10.1	13.9

6. Multivariate Analyses

To better understand the differences and to ensure that the mode effects found in the indicators comparisons are not simply due to discrepancies in the socio-demographic characteristics between the two mode samples, a series of multiple logistic regressions were performed. This analysis evaluates the effect of the mode of collection on the prevalence of several health indicators when controlling for the socio-demographic and household variables. The mode effect is treated as a confounded variable in the model. The socio-demographic variables are other confounded variables. Interaction terms between the mode of collection and the socio-demographic variables were all tested in the model.

For selected health indicators, table 5 shows the odds of having the health condition or the health determinant when interviewed by telephone in comparison of when interviewed in person.

The first result presented concerns the smoking indicator. Results in section 5.2 did not show a significant mode effect at the national level for that variable. This analysis shows that for white persons between 12 and 29 years old, being interviewed by telephone makes their odds of reporting a current daily or occasional smokers about 1.8 times (1/0.56 = 1.79) less than if interviewed in person (significantly different at the 1% level). For white persons 30 years old and over, the odds are the same (1.00) for CATI and CAPI. For non-white persons, being interviewed by telephone makes their odds of reporting a current daily or occasional smoker about 1.5 times (1.49) more than if interviewed in person, but it is not significant at the 5% level.

As presented in section 5.2, being interviewed by telephone makes the odds of reporting obese lower than if interviewed in person. These odds are even lower in Alberta (0.48); elsewhere in Canada the odds are 0.79. For the physical activity index (inactive), no interaction was found between the mode of collection and the socio-demographic variables. Overall, being interviewed by telephone makes their odds of reporting inactive about 1.5 times (1/0.65 = 1.54) less than if interviewed in person.

For the alcohol use indicators, ethnicity, education and age group are characteristics for which mode effect is found. White non-immigrant persons are less likely to describe themselves as alcohol drinker when interviewed by telephone (odds = 0.7), whereas the opposite is observed for non-white or immigrants persons (odds = 1.71). Similarly, for non-white persons, being interviewed by telephone makes their odds of reporting to have had 5 or more drinks in one occasion at least once a month about 2.5 times more than if interviewed in person. The opposite mode effect is found for white persons in the lowest or the lower income adequacy category (odds=0.45).

For the drinking and driving characteristics, a mode effect is found in the 20 to 44 age group. For these persons, being interviewed by telephone makes their odds of reporting drinking and driving about 3.4 times (1/0.29) less than if interviewed in person.

Another result shows that the persons not in the highest income adequacy category and without a post-secondary degree are less likely to report unmet health care needs when interviewed by telephone.

7. Interpretation of the results

The results of the mode study are quite diverse. Nearly no differences were found between CAPI and CATI in the point estimates for the vast majority of health indicators measured by CCHS such as tobacco use (all ages), chronic conditions, activity limitations, fruit and vegetable consumption and others. This means that the comparability of the health indicators over the first two cycles of CCHS is not affected by the increased number of CATI in the second cycle.

Significant differences were however found between CAPI and CATI for some health indicators. Among others, self-reported height and weight, physical activity index, contact with medical doctors and self-reported unmet health care needs are certainly the most notable ones. Although the multivariate analysis somewhat attenuated the impact of the mode effects when socio-demographic characteristics are considered, it is believed that any comparison of the above indicators over the two cycles should take into consideration the increased number of CATI in the second cycle. It is important to mention that other methodological (sample sizes, reference period, questionnaire, etc.) and contextual (changes in standards, true change, etc.) aspects should, as well, always be taken into consideration in any comparison of survey indicators over time.

Extensive literature exists on comparisons between personal and telephone interview techniques and a great deal of inconsistencies in the results is certainly noticeable as these studies report varying magnitude of mode effects. Scherpenzeel (2001) suggests that the inconsistency among results is probably caused by differences in the design of the studies. The mode study conducted as part of the CCHS cycle 2.1 is no exception as no comparable studies could be found. There is however unanimity on the presence of mode effects for some variables and the non-negligible biases on survey estimates.

Table 5. **Odds ratios of the health condition for CATI versus CAPI**(*=p<0.05, **=p<0.01)
Health indicator	Factor	Odds ratio
Smoking	White 12-29	0.56**
	White 30+	1.00
	Non-White	1.49
Obesity (self-reported)	Alberta	0.48**
Obesity (self-reported)	Elsewhere	0.79*
Physical inactivity	All	0.65**
Influenza immunization	12-15	4.48**
	16-19	1.78
	20+	1.10
Alcohol drinker	White non-immigrant	0.70**
Alcohol drinker	Non-white or immigrant	1.71**
5 or more drinks on one occasion at least once a month	White and lowest or lower middle income	0.45*
	White and highest or higher middle income	0.97
	Non-white	2.45*
Unmet needs (self-reported)	Highest income adequacy	1.11
	Not highest income adequacy but with post-secondary degree	0.81
	Not highest income adequacy and no post-secondary degree	0.46**
Drinking and driving	12-19	1.23
	20-44	0.29**
	45-64	0.97
	65+	0.60
Ever had sexual intercourse	Female 15-24	0.43*
Ever had sexual intercourse	Others	1.02

The authors of this paper think that the differences found in the mode study of the Canadian Community Health Survey between CAPI and CATI are mainly caused by two confounding factors: social desirability and interviewer variability. The widely documented social desirability response bias is generated by people's attempts to construct favourable images of themselves in the eyes of others. It could occur at different levels and for different topics for both CAPI and CATI and it is very difficult to quantify the magnitude of the measurement biases due to the absence of "gold standards" for many variables. Moreover the magnitude of the bias would differ based of socio-demographic profiles and it could even vary in time. Among all health indicators evaluated in this study, self-reported height and weight are good examples of variables for which the magnitude of the social desirability response biases differ between CAPI and CATI. Preliminary data of the 2004 Canadian Nutrition Survey conducted by Statistics Canada where exact measures of height and weight are collected on a large sample suggest that the obesity rate among Canadians of all ages is significantly higher than those calculated using the self-reported measures of the CCHS cycle 2.1 mode study (CAPI and CATI). Clearly the measurement bias is larger in CATI than in CAPI but they are both far from the "gold standard" derived from the nutrition survey. The reader should note that the results of the 2004 Canadian Nutrition Survey will be available in the fall of 2005.

The interviewer variability is the term used to describe the errors that are attributable to interviewers. Interviewer variability is inevitable in large surveys conducted by National Statistical Organisations. At Statistics Canada, the field interviewing staff is composed of more than 650 interviewers and 250 interviewers work in the call centres. Despite all efforts to standardize training procedures among all interviewers some aspects of the work environments (e.g. supervision) of the two collection methods are simply so different that it is reasonable to believe that interviewers' behaviours could differ from one to the other and hence interviewer variability biases could be introduced. For the mode study, additional information provided by the computer application systems (CAPI and CATI) such as time length of each question revealed interesting findings. The physical activity module of the CCHS questionnaire from which the physical activity index is derived took significantly less time to conduct in CAPI than in CATI suggesting that some activities (from the list of 20 activities read by the interviewers) might not have been clearly mentioned to some CAPI respondents for various reasons. In parallel, the quality control procedures implemented in the call centres have not detected such behaviours from the CATI interviewers. The authors believe that the interviewer variability explains a large part of the differences observed in the mode study for the physical activity index but the absence of a gold standard for this variable does not allow for an assessment of the real measurement bias (CAPI or CATI).

8. Conclusion

The mode study was fully integrated as part of the CCHS cycle 2.1 to better understand potential differences caused by the two methods of collection used in the CCHS – CAPI and CATI – on survey estimates. It was anticipated that the increased number of CATI interviews in cycle 2.1 compared to cycle 1.1 would affect the comparability of some key health indicators over the two cycles either by artificially amplifying or masking a real change in behaviours.

The mode study used a split–plot design with a unique sample frame where the secondary sampling units were randomly assigned to either CAPI or CATI. The study was conducted between July and November 2003 in 11 sites selected to provide a good representation of each region in Canada. Acceptable response rates were observed for each mode of collection and although minor differences were detected in the socio-demographic profiles the two mode samples are representative of the target population and are comparable. Special sampling weights were computed and calibrated to ten age/sex post-strata for each mode sample. It is important to mention that it was not a true experimental design to assess pure mode effect. However the mode study was designed to allow for valid comparisons between CAPI and CATI collection methods as conducted by Statistics Canada.

The results of the mode study are very useful to better understand the differences between CAPI and CATI and especially the impact of increased CATI in cycle 2.1 compared to cycle 1.1. As well and in light of the observed results, a series of recommendations has been made for future cycles of CCHS. First it was decided to implement the same cycle 2.1 sample design (area/telephone frames and CAPI/CATI ratios) for CCHS cycle 3.1 scheduled for January 2005. Starting in CCHS cycle 3.1, exact height and weight will be collected on a subsample of individuals to allow for national estimates of BMI categories for specific age/sex groupings. Also, interviewers' procedures will be reinforced to standardize even more collection procedures among the two collection methods.

These improvements should hence improve the quality of CCHS data and provide a solid basis to policy makers and health care professionals to better track changes over time and take appropriate actions to address the various issues around the health of Canadians.

9. Acknowledgments

The authors would like to thank all their colleagues at Statistics Canada who participated in the development and realisation of this study. They are also grateful to Vincent Dale, Johane Dufour and Jean-Louis Tambay for their insightful comments.

10. References

Pierre, F. and Béland, Y. (2002).Étude sur quelques erreurs de réponse dans le cadre de l'Enquête sur la santé dans les collectivités canadiennes. 2002 Proceedings of the Survey Methods Section, Statistical Society of Canada.

Rust, K.F. and Rao, J.N.K (1996). "Variance estimation for complex surveys using replication techniques", Statistical Methods in Medical Research, 5, p. 281-310.
Scherpenzeel, A. (2001).Mode effects in panel surveys: A comparison of CAPI and CATI. Bases statistiques et vues d'ensemble. Neuchâtel: Bundesamt, für Statistik, Office fédéral de la statistique (http://www.unine.ch/psm).
Statistique Canada (2003).CCHS Cycle 1.1 2000-2001 Public Use Microdata Files. Catalogue no. 82M0013GPE.

Data accuracy measures by type of shipment, Canada

Data accuracy measures by type of shipment, Canada
Table summary
This table displays the results of Data accuracy measures by type of shipment 2013, 2012, 2011, 2010, 2009, 2008 and 2007 (appearing as column headers).
	2013	2012	2011	2010	2009	2008	2007
All shipments	a	a	a	a	a	a	a
Domestic shipments	a	a	a	a	a	a	a
Transborder shipments	a	a	b	a	b	b	b
Local shipments	b	a	b	b	b	b	b
Long distance shipments	a	a	a	a	a	a	a
The data accuracy measures are for the "weight" variable. "a" is excellent; CV from 0.01% to 4.99% "b" is very good; CV from 5.00% to 9.99% "c" is good; CV from 10.00% to 14.99% "d" is acceptable; CV from 15.00% to 24.99% "e" is use with caution; CV from 25.00% to 49.99% "f" is unreliable; CV is 50.00% or higher

Response Rate
Table summary
This table displays the results of Response Rate 2013, 2012, 2011, 2010, 2009, 2008 and 2007 (appearing as column headers).
	2013	2012	2011	2010	2009	2008	2007
Unweighted response rate	92%	92%	95%	93%	93%	93%	92%

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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

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General information
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Sales of Commodities

Text begins

General information

Survey purpose

Statistics Canada uses your survey responses to compile operating and financial statistics for the retail sector by province/territory and Canada as a whole. By accurately reporting your business units activity, you contribute to measuring provincial/territorial and Canadian economic output - the gross domestic product (GDP), as well as provide an accurate portrait of the store retailing sector in Canada.

Retailers also make significant use of the data from these surveys to:

track their performance against industry averages;
evaluate expansion plans;
prepare business plans for investors;
determine payments with respect to performance based contracts;
plan marketing strategies.

Your answers are confidential.

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

Data-sharing agreements

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

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

Record linkages

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

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

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

Reporting period information

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, admissions, services revenue)

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; 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, 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 telecommunications expenses); Vehicle fuel (report at 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); 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 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

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

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 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 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

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: 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 (except office equipment) rental and leasing services

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

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

Help Line: 1-800-858-7921

Skip to text

General information
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
Appendix 1 - Gasoline service station guide
Appendix 2 - Beer, wine and liquor chains

Text begins

General information

Survey purpose

Retailers also make significant use of the data from these surveys to:

track their performance against industry averages;
evaluate expansion plans;
prepare business plans for investors;
determine payments with respect to performance based contracts;
plan marketing strategies.

Your answers are confidential.

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

Data-sharing agreements

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

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

Security of emails and faxes

Statistics Canada advises you that there could be a risk of disclosure during facsimile or other electronic transmission. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act. Note: Our online questionnaires are secure; there is no risk of data interception when responding to Statistics Canada’s online surveys.

Record linkages

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

Reporting instructions

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

2. Do not include sales tax.

3. Percentages should be rounded to whole numbers

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

Business activity

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

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

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; 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, 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 expenses); Vehicle fuel (report at 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); 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 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

The sum of lines 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.

Sales of all goods purchased for resale, net of returns and discounts

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; report the labour portion of repair and maintenance at question 3.

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;
Sales and revenue from concessions.

Sales of goods manufactured as a secondary activity by this retailing business unit

Report revenue from sales of goods of own manufacture.

Labour revenue from repair and maintenance

Include:

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

Revenue from rental and leasing of goods and equipment

Include:

Video/computer game rental;
Rug shampoo equipment rental;
Tool rental.

Revenue from rental of real estate

Include:

Revenue received from renting out or leasing property owned by this business unit.

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

APPENDIX 1 - GASOLINE SERVICE STATION GUIDE

I - Independent retail dealer

An independent retail dealer purchases gasoline for resale from a supplier (e.g., an oil refinery or wholesaler), i.e., owns the inventories.

An independent dealership is a typical retail operation and should report all data as requested on the questionnaire.

A franchisee is usually an independent retail dealer.

Reporting instructions:

Section - Revenue

Exclude:

provincial sales taxes (PST and TVQ);
goods and services tax (GST) or harmonized sales tax (HST).

Include:

excise taxes;
revenue from repairs, rentals, car washes and other services.

II - Retail commissioned agent

A retail commissioned agent sells petroleum products on consignment and does not own the inventory of gasoline; may also purchase and carry inventories of other merchandise for resale.

A retail commissioned agent also receives a commission or flat fee from supplier of products sold on consignment.

Reporting instructions:

Section - Revenue

Please report only the commissions or fees received for consignment sales, plus excise taxes, and total sales of other merchandise not on consignment, as well as revenue from repairs, rentals, car washes and other services.

Exclude:

provincial sales taxes (PST and TVQ);
goods and services tax (GST), or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Exclude:

inventories and purchases of goods held on consignment.

Include:

all other merchandise, preferably valued at cost price.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report as requested on questionnaire.

III - Lessee

For purposes of the survey, a lessee can be either an independent dealer or a retail commissioned agent.

If a lessee purchases gasoline for resale, i.e., he owns the inventories, he should report as an independent dealer.

If a lessee sells gasoline on consignment, i.e., he does not own the inventories, he should report as a retail commissioned agent.

IV - Oil refinery or other wholesale supplier

An oil-producing company, refinery or other wholesale supplier involved in gasoline retailing through:

a) company owned-and-operated gasoline service stations;
or
b) retail commissioned agents or lessees who sell company-owned gasoline on consignment.

Reporting instructions:

Report for each location, depending upon its type, i.e.:

a) company-owned;
or
b) retail commissioned agent or lessee.

Section - Revenue

a) Company owned-and-operated stations

Include:

total retail sales of petroleum products;
sales of all other merchandise;
receipts from repairs, rentals, car washes and other services;
excise taxes.

Exclude:

provincial sales taxes (PST and TVQ);
goods and services tax (GST) or harmonized sales tax (HST).

b) Retail commissioned agents or lessees who sell on consignment

Include:

only the value of retail sales of petroleum products sold on consignment, including excise taxes.

Exclude:

commissions or fees paid to agents or lessees;
provincial sales taxes (PST and TVQ);
goods and services tax (GST) or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Report total inventories of petroleum products held at retail locations (both company owned-and-operated and retail commissioned agents or lessees), as well as at any other locations where the inventories are segregated pending sale on consignment or through company owned-and-operated outlets.

Inventories should be reported at transfer or wholesale value.

For company owned-and-operated stations, inventories of other merchandise held for resale (e.g., food, auto parts, etc.) should also be reported.

Section - Expenses, question 1 b) (Purchases)

Report the transfer or wholesale value of all petroleum products sold on consignment or through company owned-and-operated stations.

Purchases of other merchandise sold through company owned-and-operated outlets should also be included, at cost of goods sold.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report for all employees of company owned-and-operated stations, plus a portion of the administrative salaries (overhead) applicable to both the company owned-and-operated outlets as well as to the stations operated by retail commissioned agent or lessees who sell on consignment.

Important

If none of the above categories applies to your service station business, please enclose a note with your questionnaire.

APPENDIX 2 - BEER, WINE AND LIQUOR CHAINS

The information in this appendix applies, if and only if, your company is requested to complete the Monthly Survey on Sales and Inventory of Alcoholic Beverages.

If you are not sure whether your company receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, please call us at 1 800 858 7921 for clarification.

If you are primarily a retailer of beer, wine and/or liquor and your company also receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, you are requested to complete the entire questionnaire for both your retail and wholesale trade operations.

The definition of store retailers is included in ‘Business activity’ section. Your retail stores should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 445310 - Beer, Wine and Liquor Stores.

Your wholesale distribution centres (i.e., distribution outlets that are not retail stores and that sell directly to commercial accounts) should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 413220 - Alcoholic Beverage Wholesaler-Distributors.

It is expected that the total operating revenue that you report on this questionnaire will be similar to the total sales, excluding taxes, that have been reported for the relevant months on the Survey on Sales and Inventory of Alcoholic Beverages. If there is a substantial difference and you have not provided an explanation in the Comments section, it is likely that Statistics Canada will telephone you in an attempt to understand the reasons for the differences.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 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.

Skip to text

Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Province/country of origin and destination of goods sold
General information
Data-sharing agreements
Record linkages

Text begins

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 Wholesaler as defined above, then please call 1-800-858-7921 for further instructions.

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, 2014 and 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, admissions, 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; intracompany 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 sub-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; 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, 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 expenses); Vehicle fuel (report at 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); 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 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

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.

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

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%.

General information

Data-sharing agreements

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

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

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 1-800-858-7921 for more information about these data-sharing agreements.

Record linkages

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

2014 Survey of Service Industries: Automotive Equipment Rental and Leasing

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.

Your answers are confidential.

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

Help Line: 1-800-972-9692

Skip to text

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

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, 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.

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.

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 (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.

Office and computer related 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)

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

Data-sharing agreements

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

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

Record linkages

To enhance the data from this survey, and to minimize the reporting burden, 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.

2014 Survey of Service Industries: Commercial and Industrial Machinery and Equipment Rental and Leasing

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.

Skip to text

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

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, 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.

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.

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 (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.

Office and computer related 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

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

Sales

Operating leases typically meet certain criteria:

• Rental and leasing agreements finance the acquisition of equipment and machinery for less than their useful economic life;
• The lessee can return the machinery and equipment at the end of the lease term without further obligation to the lessor;
• Operators for the machinery and equipment are not provided to the lessee (this does not include repair and maintenance or training services offered by the lessor).

Sales revenues from other types of rental and lease agreements including capital (direct financing) and sales type leases should be placed in question 5.

a. Revenue from rental and/or operating lease agreements for computers and peripherals

Include renting and leasing of:

• Computer hardware and peripherals such as printers, modems, scanners, etc.

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing residential furniture; please report this amount in this section, at question 10;
• Renting and/or leasing consumer electronics and appliances; please report this amount in this section, at question 10.

b. Revenue from rental and/or operating lease agreements for other office machinery and equipment

Include renting and leasing of:

• Business machines such as photocopiers, fax machines and telecommunication systems;
• Office furniture.

Revenue from rental and/or operating lease agreements for machinery and equipments for transportation (e.g. air, rail and water transportation)

Include renting and leasing of:

• Airplanes and helicopters without pilots;
• Chartering of commercial boats (e.g. steamships, tugboats, etc.) without operator;
• Railway car leasing (except financial).

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing air, rail and water transportation equipment with operator;
• Renting and/or leasing pleasure boats; please report this amount in this section, at question 10;
• Renting and/or leasing automobiles or trucks; please report this amount in this section, at question 10.

Revenue from rental and/or operating lease agreements for heavy machinery and equipment (e.g. for agriculture, construction, forestry, mining, oil and gas extractions, etc.)

Include renting and leasing of:
• Heavy machinery and equipment;
• Oil field and oil well drilling machinery and equipment;
• Scaffolding (including mobile platforms);
• Construction forms;
• Pallets and shipping containers.

Revenue from rental and/or operating lease agreements for other commercial and industrial equipments (e.g. materials handling, manufacturing, machine tools, power generation, intermodal containers, medical equipment, audio-visual and theatrical equipment, vending machines, etc.)

Include renting and leasing of:

• Construction and temporary road signs;
• Communications equipment (e.g. mobile radio systems and public address systems);
• Diesel generators;
• Garbage dumpsters;
• Industrial trucks and other types of materials handling machinery and equipment;
• Industrial machinery and equipment;
• Lottery terminal equipment;
• Medical equipment;
• Metalworking machinery and equipment;
• Motion picture equipment rental (including studio property rental);
• Offshore tool rental;
• Painting equipment;
• Plumbing equipment;
• Restaurant equipment;
• Sawmill equipment and machinery;
• Sound and lighting machinery and equipment;
• Textile machinery and equipment;
• Theatrical equipment and scenery (except costumes);
• Vending and other types of coin-operated machines (e.g. washing machines);
• Welding equipment;
• Woodworking equipment.

Exclude:

• Leasing and providing loans to buyers of goods and equipment or to vendors and dealers to finance their inventories; please report this amount in this section, at question 5;
• Renting and/or leasing commercial and/or industrial machinery and equipment with operator;
• Renting and/or leasing automobiles or trucks; please report this amount in this section, at question 10.

Revenue from capital (financial) leases

This question refers to revenue from providing capital (financial) or sales type leases. Typically, a capital lease is used to finance machinery and equipment for the major part of its economic life.

During the lease contract, the lessee is responsible for maintenance, interest and principle. After the lease period is over, ownership of the machinery and equipment is transferred to the lessee.

Labour charged to customers for repair and maintenance services

Include revenue from the labour associated with installation and set-up fees.

Exclude parts and materials charged to customers; please report this amount in this section, at question 7.

Sales of merchandise

Include:

• Sales of new machinery and equipment;
• Sales of other non-rental items;
• Sales of food and beverages.

Exclude:

• Disposal of previously rented and/or leased equipments; please report this amount in this section, at question 8.

Commissions revenue

Include commissions earned from the sale of insurance, etc.

Other sales

Include:

• Other types of machinery and equipment rental (e.g. automobiles and trucks, consumer goods, etc.);
• Delivery and freight revenue;
• Building, shop and land rental revenue;
• Interest revenue;
• Bad debt recoveries;
• Miscellaneous service rental.

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, 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.

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.

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Date modified:: 2024-11-28