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2014 Survey of Service Industries: Advertising and Related Services

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; Sub-contract 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

Include all fees for your services and cost of media purchases made on behalf of your client.

Please report the cost of the media purchases made on behalf of your clients. This value should not be included in the total revenue, the total expense values or cost of goods sold. Any commissions and fees from the sale of this media will be reported in question 5.

Total sales is the sum of net sales reported in questions 3(a) through 14. For advertising agencies, media buyers and media representatives this will also be equal to question 1 minus question 2.

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

General information

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.

2014 Survey of Service Industries: Consumer Goods Rental

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, 2012 to April 30, 2014
June 1, 2012 to May 31, 2014
July 1, 2012 to June 30, 2014
August 1, 2012 to July 31, 2014
September 1, 2012 to August 31, 2014
October 1, 2012 to September 30, 2014
November 1, 2012 to October 31, 2014
December 1, 2012 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, 2012 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

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.

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.

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.

2015 Survey of Service Industries: Amusement and Recreation

Integrated Business Statistics Program (IBSP)

Reporting Guide

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

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
E-Commerce

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 or organization, even if it is not exactly how you would describe this business or organization’s main activity.

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

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

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

Reporting period information

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

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

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

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

Revenue

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

Rental and leasing

Commissions

Subsidies (including grants, donations, fundraising and sponsorships)

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

Royalties, rights, licensing and franchise fees

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

Dividends

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

Interest

Other revenue - specify

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

Total revenue

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

Expenses

Cost of goods sold

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

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

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

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

Research and development fees

Professional and business fees

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

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

Office and computer related expenses

Telephone, Internet and other telecommunication

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

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

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

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

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

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

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

Other non-production-related costs and expenses

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

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Sales by type of client

Clients in Canada

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

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

Clients outside Canada

International transactions

E-commerce

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

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

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

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

2014 Survey of Service Industries: Travel Arrangements

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 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

Tour Operator Services

1. Packaged tours including arranging, assembling, and marketing tour packages for travel agents, tour wholesalers, and/or individuals.

Pre-packaged tours

Arranging, assembling or marketing tour packages for travel agents, tour wholesalers or individuals.

Customized group tours

Assembling, organizing, and reserving custom packages for groups of people with a common interest (e.g., sports, culture, adventure, religion, education, conferences and conventions).

Pre-packaged tour reselling services

Resale of pre-packaged tours acquired from other tour operators to travel agents, tour operators, and/or individuals.

Travel Agency Services

2. Reservation services including commissions and fees from the sale of passenger transportation, lodging and other travel services.

Agents assist travellers by arranging and reserving travel and lodging while acting as a sales or referral agent for transportation, tour or lodging providers. Businesses are paid for their services by commissions, fees or a combination thereof.

Service charges for trip planning, including assembling travel information, advice and plans

Travellers pay directly for travel assistance such as assembling travel information, advice and travel plans.

Include:

• Ticket issuing fees;
• Other fees paid directly to travel agents by travellers.

Other travel arrangement services (e.g., sightseeing tour services, automobile club memberships and condominium time-share services)

Include:

• Visitor information and sightseeing tour services;
• Automobile club memberships, road and travel services;
• Condominium time-share exchange services;
• Condominium time-share services for land developers.

Travel insurance products (e.g., health, baggage and cancellation insurance)

Businesses are paid for their services by commissions, fees or a combination thereof. This includes such products as health, baggage and cancellation insurance.

All other sales of goods and services: (e.g. travellers cheques, travel related merchandise, foreign exchange services, wire transfers, etc)

Amounts not included in questions 1 to 5.

Total sales of goods and services

Sum of the questions 1 to 6.

Sales by destination

Please provide a breakdown of your total operating revenue by destination. This includes a breakdown of revenues received for destinations within Canada, US and all other destinations.

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: Architecture

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

Architectural services

Single-family residential projects

Architectural services provided for single-family residential building projects.

Include:

- The design of single-family homes in subdivision developments;
- Townhouses with a floor-to-ceiling wall between each unit.

Exclude:

- Historical restoration projects.

Multi-family residential projects

Architectural services provided for multi-family residential building projects.

Include:

- The design of apartment blocks.

Exclude:

- The design of nursing homes and similar residential health care building projects;
- The design of hotels, resorts and similar temporary overnight accommodation building projects;
- Historical restoration projects.

Office building projects

Architectural services for all types of office buildings, including those for public and institutional clients.

Include:

- Office parks.

Exclude:

- Historical restoration projects.

Retail and restaurant projects

Architectural services for stores, restaurants and similar buildings.

Include:

- Shopping centres;
- Retail stores;
- Restaurants;
- Gas stations.

Exclude:

- Historical restoration projects.

Hotel and convention centre projects

Architectural services for buildings providing temporary overnight accommodations.

Include:

- Hotels;
- Motels;
- Resorts;
- Convention centres.

Exclude:

- Historical restoration projects.

Health care projects (e.g., hospitals, nursing homes and similar projects)

Architectural services for buildings which provide health care.
Include:

- Active care hospitals and clinics;
- Nursing homes;
- Respite care centres.

Exclude:

- Historical restoration projects.

Entertainment, recreational, and cultural building projects

Architectural services for entertainment, recreational and cultural building projects.

Include:

- Cinemas and theatres;
- Museums;
- Zoos;
- Aquariums;
- Health clubs;
- Swimming pools;
- Stadiums and arenas;
- Community centres;
- Monuments.

Exclude:

- Historical restoration projects.

Educational building projects (e.g., schools, colleges, universities)

Architectural services for educational buildings.

Include:

- Elementary, secondary and postsecondary projects;
- School and college instructional buildings;
- College dormitories and other buildings on college campuses;
- Daycare centres.

Exclude:

- Historical restoration projects.

Industrial building projects

Architectural services for industrial buildings.

Include:

- Mine buildings;
- Manufacturing plants and similar processing and assembly buildings.

Exclude:

- Warehouses;
- Historical restoration projects.

Transportation and distribution facility projects

Architectural services for transportation and distribution facility projects, e.g., buildings involved in the movement of goods and people and the storage of goods.

Include:

- Bus stations;
- Train stations;
- Airport terminals;
- Warehouses;
- Distribution centres;
- Truck terminals.

Exclude:

- Historical restoration projects.

Other non-residential building projects (e.g., churches, prisons)

Other specialized non-residential public building projects.

Include:

- Churches;
- Prisons;
- Religious building projects;
- Military building projects.

Exclude:

- Historical restoration projects.

Historical restoration projects

Architectural services that incorporate legal requirements to preserve or restore the historic character of a building.

Architectural advisory services

The provision of advice, studies and reports on architectural matters, except when the advice relates to a specific project. Advice, studies and reports provided in conjunction with a project are classified based on the project type.

Landscape architectural services

Landscape architectural services are concerned with the design of built landscape.

Include:

-Landscape architectural services for a design-build project provided on a sub-contract basis;
- The provision of designs and construction documents;
- Plans, studies and other advisory services related to specific projects;
- Construction contract administration services.

Exclude:

- Non-landscape architectural products related to building projects, provided on a stand-alone basis (e.g., construction management services, engineering design services, and drafting services);
- Design-build contracts, in which you assume the construction risk as well as the design risk.

Urban planning services

Urban planning services develop plans for the use of land to achieve a community’s objectives for a built and natural environment that is aesthetically pleasing, efficient and functional. Urban plans express public policies related to land use and development as outlined by municipalities or other levels of governments. They provide a framework within which the plans for actual projects can be developed.

Exclude:

- The design of site master plans for actual construction projects.

Project site master planning services

Services that provide plans for a construction site with the proposed location of buildings, roads, parking lots and other features.

Exclude:

- Urban planning services.

Interior design services

Business activities related to the planning, designing and administering of projects in interior spaces to meet the physical and aesthetic needs of people, taking into consideration building codes, health and safety regulations, traffic patterns and floor planning, mechanical and electrical needs, and interior fittings and furniture.

Exclude:

- Retail or wholesale locations that also provide interior design or decorating as a service.

Engineering services

The application of physical laws and principles in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems.

Include:

- The provision of designs, plans, and studies related to engineering projects;
- Engineering design services for a design-build project that are provided on a sub-contract basis.

Other sales of goods and services - specify:

All other architectural and landscape architectural services not defined above.

Sales by type of revenue

Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

- Reimbursable expenses;
- Sub-contract fees awarded to other companies.

Sub-contracts

Please report value of the sub-contracts awarded by you to other firms/consultants.

Reimbursables

Include:

- The cost of all contract-related materials used in a project that are billed to the client.

Exclude:

- Sub-contract fees.

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

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.

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

Sales

Please provide a breakdown of your sales.

Room or unit accommodation for travellers

Please report all revenues derived from room rentals.

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

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

Alcoholic beverages, prepared and served or dispensed for immediate consumption

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

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

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

Telephone and Internet access services

Include all revenues from telephone calls, Internet services.

Rental of space and equipment

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

Amusement and recreational services

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

Other services

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

Other revenue not elsewhere specified

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

Cost of goods sold

Provide a breakdown in thousands of Canadian dollars.

Cost of food products used in meal preparation

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

Cost of alcoholic beverages used or sold

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

Cost of all other merchandise sold

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

Total cost of goods sold

The sum of sub-questions 11 to 13

Occupancy rate

Total number of rooms in this establishment

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

Total number of room-nights available over your 2014 reporting period

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

Sales by type of client

Clients in Canada

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

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

Clients outside Canada

International transactions

General information

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.

2015 Survey of Service Industries: Software Development and Computer Services

Integrated Business Statistics Program (IBSP)

Reporting Guide

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

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
Industry characteristics
Sales by type of client
International transactions
E-commerce

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 or organization, even if it is not exactly how you would describe this business or organization'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, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

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

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

Revenue

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

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.

Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

Rental and leasing

Commissions

Subsidies (including grants, donations, fundraising and sponsorships)

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

Royalties, rights, licensing and franchise fees

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

Dividends

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

Interest

Other revenue - specify

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

Total revenue

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

Expenses

Cost of goods sold

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

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

Employment costs and expenses

Salaries, wages and commissions

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

Employee benefits

Subcontracts

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

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

Research and development fees

Professional and business fees

Utilities

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

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

Office and computer related expenses

Telephone, Internet and other telecommunication

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

Business taxes, licenses and permits

Royalties, franchise fees and memberships

Crown charges

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

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

Rental and leasing

Repair and maintenance

Amortization and depreciation

Insurance

Insurance recovery income should be deducted from insurance expenses.

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

Advertising, marketing, promotion, meals and entertainment

Travel, meetings and conventions

Financial services

Interest expense

Report the cost of servicing your company’s debt.

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

Other non-production-related costs and expenses

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

All other costs and expenses (including intracompany expenses)

Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

Information technology (IT) technical consulting services

The provision of advice or expert opinion on technical matters related to the use of information technology. This includes advice on matters such as hardware and software requirements and procurement, systems integration and systems security. The provision of expert testimony on IT-related issues are also included here.

Custom software design and development services

Website design and development services

This service consists of designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page.

Database design and development services

This service consists of designing the structure and content of a database and/or of writing the computer code necessary to create and implement a database (data warehouse). Exclude contracts where the design and development of a database is bundled with the on-going management of the data holdings and are classified in the data management services sub category.

Customization and integration of packaged software

This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients’ information system environment.

Other custom software development services

This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the client's information system environment or creating software to meet the specific needs of the clients.

Computer systems and network design and development services

Network design and development services (include network security design)

This service consists of designing, developing and implementing customer networks such as Intranets, Extranets and Virtual Private Networks.

Computer systems design, development and integration services

This service consists of assessing an organization’s computer requirements, advising on hardware and software acquisitions, developing system specifications and either putting the new system in place or providing the client with the necessary specifications to put the new system in place.

Hosting and information technology (IT) infrastructure provisioning services (e.g. Website hosting, application service provisioning, business process management services, collocation, data storage and management)

Website hosting services

The service of providing the infrastructure to host a customer’s website and related files in a location that provides fast, reliable connection to the Internet.

Application service provisioning (ASP)

The provision of leased software applications from a centralized, hosted, and managed computing environment.

Business process management services

A bundled service package that combines information-technology-intensive services with labour (manual or professional depending on the solution), machinery and facilities to support, host and manage a business process for a client.

Collocation

The provision of rack space within a secured facility for the placement of servers and enterprise platforms. The service includes the space for the client's hardware and software, connection to the Internet or other communication networks and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware and software.

Data storage

The service of administering storage and back-up management of data such as remote back-up services, storage or hierarchical storage management (migration).

Data management

The ongoing management and administration of data as an organizational resource. Services may include performing data modelling, data mobilization, data mapping/rationalization, data mining and system architecture.

IT infrastructure and network management services

Network management services

The service of managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related services.

Computer systems management services

Providing day-to-day management and operation of a client’s computer system.

Information and document transformation services (e.g., imaging, data conversion and migration)

The service of converting paper documents into digital or other machine-readable formats. The service generally involves the following components: 1) document preparation, 2) scanning, optical character recognition and other data capture activities, 3) delivery or output of the information captured into a database or a physical medium.

IT technical support services (for hardware or software include; disaster recovery services)

The provision of technical expertise to solve problems for the client in using software, hardware or entire computer system.

The provision of customer support in using or troubleshooting software and includes upgrade services and the provision of patches and updates.

The provision of customer support in using or troubleshooting the computer hardware and software. It includes testing and cleaning on a routine basis and repair of IT equipment. Includes technical assistance in moving a client’s computer system to a new location.

The provision of technical expertise to solve specialized problems for the client using a computer system. These specialized services include computer auditing and assessment, data recovery and disaster recovery.

Services of auditing or assessing computer operations without providing advice or other follow-up action. Includes auditing, assessing and documenting a server, network or process for components, capabilities, performance or security.

Retrieving a client’s data from a damaged or unstable hard drive or other storage medium.

Providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in event of a disaster such as a fire or flood.

Software publishing

System software (include programming languages)

Publication of low-level software required to manage computer resources and support the production or execution of application programs but which is not specific to any particular application.

Operating system software

Software that controls a computer and its peripherals. Modern operating systems such as Linux, Macintosh OSX and Windows 7, 8, 8.1 and 10 handle many of a computer’s basic functions.

Network software

Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

Database management software

A program that manages all facets of a database. Primary services of database management software include storage, modification and extraction of data. Database management software also regulates user access and protects data against damage.

Development tools and programming languages software

Software used to assist in the development and/or authoring of computer programs. Software products that support the professional developer in the design, development and implementation of a variety of software systems and solutions (includes all program development tools and programming languages software).

Application software

Any self-contained program that performs a specific function directly for the end user.

General business productivity and home use applications

Software used for general business purposes to improve productivity, or in the home for entertainment, reference or educational purposes (includes office suite applications such as word processors, spreadsheets, simple databases, graphics applications, project management software, computer-based training software, games, reference, home education, etc.).

Cross-industry applications

Software that is designed to perform and/or manage a specific business function or process that is not unique to a particular industry (includes professional accounting software, human resource management, customer relations management software, geographic information system software, web page/site design software, etc.).

Vertical market applications

Software that performs a wide range of business functions for a specific industry such as manufacturing, retail, healthcare, engineering, restaurants, etc.

Utilities software

A small computer program that performs a very specific task. Utilities differ from other software applications in terms of size, cost and complexity. Examples include: compression programs, anti-virus, search engines, font, file viewers and voice recognition software. Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

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%.

1. Clients in Canada

Individuals and households

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

Businesses

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

Include:

Sales to Crown corporations.

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

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

Include:

Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

Please report the 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

E-commerce

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

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 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

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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

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, 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

Information technology (IT) technical consulting services

Custom software design and development services

Website design and development services

This service consists of designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page.

Database design and development services

Customization and integration of packaged software

This service consists of adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients’ information system environment.

Other custom application design and development services

Computer systems and network design and development services

Network design and development services (include network security design)

This service consists of designing, developing and implementing customer networks such as Intranets, Extranets and Virtual Private Networks.

Computer systems design, development and integration services

Hosting and information technology (IT) infrastructure provisioning services (e.g. Website hosting, application service provisioning, business process management services, collocation, data storage and management)

Web site hosting services

The service of providing the infrastructure to host a customer’s web site and related files in a location that provides fast, reliable connection to the Internet.

Application service provisioning (ASP)

The provision of leased software applications from a centralized, hosted, and managed computing environment.

Business process management services

Collocation

The service of administering storage and back-up management of data such as remote back-up services, storage or hierarchical storage management (migration).

Data management

IT infrastructure and network management services

Network management services

Computer systems management services

Providing day-to-day management and operation of a client’s computer system.

Information and document transformation services (e.g., imaging, data conversion and migration)

IT technical support services (for hardware or software include; disaster recovery services)

The provision of technical expertise to solve problems for the client in using software, hardware or entire computer system.

The provision of customer support in using or troubleshooting software and includes upgrade services and the provision of patches and updates.

Retrieving a client’s data from a damaged or unstable hard drive or other storage medium.

Software publishing

System software (include programming languages)

Publication of low-level software required to manage computer resources and support the production or execution of application programs but which is not specific to any particular application.

Operating system software

Software that monitors an active communications network in order to diagnose problems and gather statistics for administration and fine-tuning.

Database management software

Development tools and programming languages software

Application software

Any self-contained program that performs a specific function directly for the end user.

General business productivity and home use applications

Cross-industry applications

Software that performs a wide range of business functions for a specific industry such as manufacturing, retail, healthcare, engineering, restaurants, etc.

Utilities software

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%.

1. Clients in Canada

Individuals and households

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

Businesses

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

Include:

Sales to Crown corporations.

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

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

Include:

Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

Sales to foreign subsidiaries and affiliates.

International transactions

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.

Specific inquiries about this reporting guide and related statistics or services should be directed to:

Statistics Canada,
150 Tunney's Pasture Driveway
Ottawa, Ontario, K1A 0T6
Telephone toll free: 1-800-565-1685
Fax: 1-888-883-7999
Email: bop.surveys@statcan.gc.ca

How to obtain more information.

For information on the wide range of data available from Statistics Canada, you can contact us by calling one of our toll-free numbers. You can also contact us by e-mail or by visiting our Web site.

National inquiries line
1 800 263-1136

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Fax line for Depository Services Program
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E-mail inquiries
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Web site
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This guide is also available in electronic format on the Statistics Canada Internet site. To obtain a copy, visit our Web site at www.statcan.gc.ca and select Products and Services.

Si vous préférez ce guide en français, veuillez téléphoner au 1 (800) 565-1685.

Standards of service to the public

Statistics Canada is committed to serving its clients in a prompt, reliable and courteous manner and in the official language of their choice. To this end, the Agency has developed standards of service which its employees observe in serving its clients. To obtain a copy of these service standards, please contact Statistics Canada toll free at 1 800 263-1136.

Part 1: General

Authority
Confidentiality
Purpose of the Surveys
Timeliness of the Statistics
Accounting methods
Monetary values
Currency details
Geographical Details

Part 2: Overview of questionnaires

Who Receives These Questionnaires?
BP-QT: Quarterly Investment between Canada and Other countries
BP-21S: International Transactions in Commercial Services (Annual)
BP-21SQ: International Transactions in Commercial Services (Quarterly)
BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
BP-FIC: Foreign Investment in Canada (Annual)
BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
BP-CIA: Canadian Investment Abroad (Annual)

Part 3: Detailed guide to individual questionnaires

BP-QT: Quarterly Investment between Canada and Other countries
BP-21S: International Transactions in Commercial Services (Annual)
BP-21SQ: International Transactions in Commercial Services (Quarterly)
BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
BP-FIC: Foreign Investment in Canada (Annual)
BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
BP-CIA: Canadian Investment Abroad (Annual)

Appendix A - Definitions

Appendix B- Country code list

Part 1: General

Authority
The quarterly and annual surveys of the International Accounts and Trade Division are conducted under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. Completion of these questionnaires is a legal requirement under the Statistics Act.

Purpose of the surveys
The data reported in the surveys are used to prepare statements on Canada's Balance of International Payments and International Investment Position and are also an essential component in other System of National Accounts products. Such statements are used as a major input in the conduct of monetary and exchange rate policies by the Government of Canada.

Confidentiality
Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business or organization unless consent has been given by the respondent or as permitted by the Statistics Act. Information from these surveys will be used for statistical purposes only and will be published in aggregate form only.

Timeliness of the statistics
A completed copy of the questionnaire should be returned within three weeks of receipt for the quarterly questionnaires and four weeks of receipt for the annual questionnaires.

Your co-operation is requested in responding to these surveys on a timely basis so as to avoid delays in the release of the statistics. Should you need any clarification regarding reporting, please call our contact telephone number listed under "Filing of this questionnaire" on the front page of each questionnaire.

Accounting methods
Report items according to Canadian Generally Accepted Accounting Principles (GAAP), unless otherwise specified.

Monetary values
Report all values in thousands of Canadian dollars. If the amount is between positive and negative $500, enter "0".

Currency details
Where applicable, use the country code list on the questionnaires to identify the currency of payment for liabilities.

Country/Geographical Details
Where applicable, use the country code list on the questionnaire to identify the foreign country with which the transaction occur and/or in which the shares or liabilities are held. When the country breakdown is not available, please estimate.

Part 2: Overview of questionnaire

The purpose of these questionnaires of the International Accounts and Trade Division is to gather data on international transactions from business entities in Canada. All of these questionnaires, except the BP-22, are intended largely for companies incorporated in Canada. The BP-22 questionnaire covers the operations and investments of foreign companies in Canada (branches). The Balance of Payments questionnaires should be completed from the point of view of the Canadian business entities.

Who Receives These Questionnaires?
The larger (multi-national) enterprises tend to receive most of the Balance of Payments forms because these companies generally have a multitude of international transactions. Firms are essentially identified from the Statistics Canada's centralized business register.

Some enterprises may receive a BP-FIC. These are enterprises which may have some or all of their shares or long-term debt held outside Canada. Others may receive a BP-CIA. These are enterprises which have capital invested abroad.

Some companies may receive only a BP-QT or BP-21S. These companies may be consolidated in the reports of the parent company for the other Balance of Payments questionnaires but because some of the detail required for certain accounts are not readily available at the consolidated level, these subsidiaries are surveyed separately. Also, there are companies, which may have international transactions, which are restricted, to short-term assets and liabilities, i.e. trade receivables or trade payables, with non-residents or to payments for services rendered by foreign companies.

BP-QT: Quarterly Investment between Canada and Other Countries (Quarterly)
This questionnaire (formerly the BP-21A) is used to gather information on all transactions with non-residents such as equity investment, debt claims and liabilities and investment income. The quarterly questionnaire is sent to a sample of companies with the largest international transactions and investment positions.

For guidance on completing this questionnaire, please refer to page 4.

BP-21S: International Transactions in Commercial Services (Annual)
This questionnaire requests details of business and commercial miscellaneous services and charges with non-residents. The back of this form gives an indication of the range of services and charges for which information is requested.

For guidance on completing this questionnaire, please refer to page 9.

BP-21SQ: International Transactions in Commercial Services (Quarterly)
This questionnaire is a condensed quarterly version of the annual BP-21S questionnaire. This questionnaire is sent to a sample of companies with transactions in services. The quarterly business services transactions should agree with the amounts recorded on the BP-21S.

For guidance on completing this questionnaire, please refer to page 10.

BP-22: Investment in Canada by Non-Canadian Corporations (Annual)
BP-22A: Investment in Canada by Non-Canadian Corporations (Quarterly)
These questionnaires are intended to cover the activities of foreign entities in Canada, which are not conducted through incorporated Canadian companies. In most cases these forms apply to Canadian branches of foreign corporations.

For guidance on completing these questionnaires, please refer to page 11.

BP-FIC: Foreign Investment in Canada (Annual)
The purpose of this survey (formerly the BP-52) is to measure the level of foreign investment in Canadian businesses as well as the latter's liabilities to non-residents.

This questionnaire is used to gather information on the level of foreign investment in Canadian businesses as well as the latter's liabilities to non-residents including bonds, bank loans and other long-term liabilities. The questionnaire should be completed on a Canadian consolidation basis reflecting the long-term debt and equity of the parent and its Canadian subsidiaries. If for some reason a full Canadian consolidation is not available, the Canadian subsidiaries may be surveyed separately.

For guidance on completing these questionnaires, please refer to page 14.

BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise (Annual)
This questionnaire (formerly known as the BP-53) is used to establish which Canadian subsidiaries have been consolidated (part 1) in the BP-FIC questionnaire, as well as the total value of investment in Canadian subsidiaries and associates (part 2) which are not fully consolidated. Please note that this questionnaire is not intended to be a company profile such as that conducted by the Business Register Division of Statistics Canada.

For guidance on completing this questionnaire, please refer to page 17.

BP-CIA: Canadian Investment Abroad (Annual)
This questionnaire (formerly the BP-59 and BP-59S) asks for details on Canadian investment in foreign subsidiaries affiliates. These are foreign entities in which the Canadian reporting enterprise, including its fully Canadian subsidiaries, owns or controls 10% or more of the voting equity. A subsidiary is a foreign company in which the reporting company owns a majority of the voting equity. An associate is a foreign company in which the reporting company owns between 10% and 50% of the voting equity. A foreign branch is not a separate legal entity but registered to do business in a foreign country, including operations such as a division, mine or construction project. The report should cover all investments abroad by the reporting parent company and/or its fully consolidated Canadian subsidiaries.

For each foreign subsidiary, associate and branch reported on this questionnaire, the requested financial information must be provided as shown in the financial statements of the foreign entity.

For guidance on completing this questionnaire, please refer to page 18.

Part 3: Detailed guide to individual questionnaire

BP-QT: Quarterly Investment between Canada and Other Countries (Quarterly)
The BP-QT questionnaire covers all of your enterprise's transactions and investment balances with non-residents, including foreign affiliates, foreign parent and sister companies and foreign non-affiliated companies. Transactions and investment levels related to equity investments and debt claims are covered on pages 2 and 3 of the questionnaire. Investment income and expenses with non-residents are covered on pages 4 and 5.

Cover page

Reporting period
Please indicate the quarterly period covered in the YYYY-MM-DD format.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Section A – Investment Abroad by the Canadian Reporting Enterprise
This section of the questionnaire covers the Canadian reporting enterprise's investment (both equity and debt) in non-resident entities, including foreign affiliates (A1), foreign parent and sister companies (A2) and foreign non-affiliates (A3).

When reporting transactions data (increase/decrease in investment), only report increases or decreases that are related to actual financial flows and exclude changes due to 1) exchange rate variations; 2) changes in market prices; and 3) write-ups and write-downs. All of these latter adjustments should, however, be included when reporting the positions at the beginning and end of the quarter. If no transactions are reported during the period, positions at beginning and end of quarter still need to be reported.

Note: if the individual country details applicable to a certain item are too numerous to list in the spaces provided on the questionnaire, please attach a separate sheet.

A1 – Investment by the Canadian reporting enterprise in foreign affiliates
This section applies when the Canadian reporting entity has equity investment in foreign affiliates (subsidiaries, associates and branches) and also cover any debt claims (trade receivables, loans, advances, mortgages, bonds) on those affiliates.

(i) Shares in foreign affiliates
This item covers the reporting entity's investment in common/preferred shares and contributed surplus of foreign affiliates.
Example
HIJ Canada Inc. invests $20,000,000 to acquire a 60% interest in a new company in Costa Rica during the quarter. $5,000,000 is the cost of the share capital and $15,000,000 is allocated to contributed surplus. The entries in A1 (i) would be an increase in investment (payment) of $20,000 (CAD$ '000), country code CRI, and a position at end of quarter reflecting this increase as well as other adjustments such as exchange rate variations, write-ups and write-downs.
(ii) Trade receivables with foreign affiliates
Include only trade receivables with foreign affiliates. Other loans and advances should be reported in item A1 (iii).
Example
HIJ Canada has an outstanding loan to a subsidiary in Spain of $12,000,000. The subsidiary repays 50% of the loan during the quarter. The entries in A1 (iii) would be a decrease in investment (receipt) of $6,000 (CAD$ '000), country code ESP, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

A2 – Investment by the Canadian Reporting Enterprise in Foreign Parent and Sister Companies
This section applies when the Canadian reporting entity has debt claims (trade receivables, loans, advances, mortgages and bonds) on their foreign parent and sister companies.

(i) Trade receivables with foreign parent and sister companies
Include only trade receivables with foreign parent and sister companies. Other loans and advances should be reported in item A2 (ii).
(ii) Other debt claims on foreign parent and sister companies
Includes all loans, advances, mortgages and bonds to foreign parent and sister companies.
Example
HIJ Canada has an outstanding loan asset to a foreign parent company in France of $5,000,000. The parent company repays 50% of the loan during the quarter. The entries in A2 (ii) would be a decrease in investment (receipt) of $2,500 (CAD$ '000), country code FRA, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

A3 – Selected Investment by the Canadian Reporting Enterprise in Foreign Non-Affiliates
This section applies when the Canadian reporting entity has debt claims (trade receivables, loans, advances, mortgages but exclude bonds) on foreign non-affiliates.

(i) Trade receivables with foreign non-affiliates
Include only trade receivables with foreign non-affiliates. Other loans and advances should be reported in item A3 (ii).
(ii) Other debt claims on foreign non-affiliates
Include all loans, advances and mortgages to foreign non-affiliates, but exclude bonds and other debt securities.

Page 3

Section B – Investment by Non-Residents in the Canadian Reporting Enterprise
This section of the questionnaire covers the investment by non-residents, including foreign parent and sister companies (section B1), foreign affiliates (section B2) and foreign non-affiliates (section B3) in the Canadian reporting enterprise.

When reporting transactions data (increase/decrease in investment), only report increases or decreases that are related to actual financial flows and exclude changes due to 1) exchange rate variations; 2) changes in market prices; and 3) write-ups and write-downs. All of these latter adjustments should, however, be included when reporting the positions at the beginning and end of the quarter. If no transactions are occurred during the period, positions at beginning and end of quarter still need to be reported.

Note: if the individual country details applicable to a certain item are too numerous to list in the spaces provided on the questionnaire, please attach a separate sheet.

B1 – Investment by Foreign Parent and Sister Companies in the Canadian Reporting Enterprise
This section applies when a foreign parent or sister company has an equity investment in the Canadian reporting enterprise. It also covers debt liabilities (trade payables, loans, overdrafts, mortgages and bonds) to those foreign parent/sister companies.

(i) Shares of Canadian reporting enterprise
This item includes investment by foreign parent and sister companies in common/ preferred shares and contributed surplus of the Canadian reporting enterprise.
Example
HIJ Canada Inc. issues $10,000,000 worth of stock. A Canadian company purchase $5,000,000 and $5,000,000 is purchased by HIJ Germany Inc. The entries in B1 (i) would be an increase in investment (receipt) of $5,000 (CAD$ '000), country code DEU, and a position at end of quarter reflecting this increase as well as other adjustments such as exchange rate variations, write-ups and write-downs.
(ii) Trade payables to foreign parent and sister companies
Include only trade payables with foreign parent and sister companies. Other debt liabilities should be reported in item B1 (iii).
(iii) Other debt owed to foreign parent and sister companies
Include all loans, overdrafts, mortgages and bonds with foreign parent and sister companies.
Example
HIJ Canada has an outstanding loan liability to its parent corporation HIJ Italy Inc of $7,000,000. This quarter the loan was repaid. The entries in B1 (iii) would be a $7,000 (CAD$ '000) decrease in investment (payments), country code ITA, and a position at end of quarter reflecting this repayment as well as other adjustments such as exchange rate variations, write-ups and write-downs.

B2 – Investment by Foreign Affiliates in the Canadian Reporting Enterprise
This section applies when the Canadian reporting enterprise has debt liabilities (trade payables, loans, overdrafts, mortgages and bonds) to its foreign affiliates.

(i) Trade payables to foreign affiliates
Include only trade payable with foreign affiliates. Other debt liabilities should be reported in item B2 (ii).
(ii) Other debt owed to foreign affiliates
Include all loans, overdrafts, mortgages and bonds to foreign affiliates.
Example
HIJ Canada has an outstanding loan liability from a foreign affiliate in Mexico of $5,000,000. HIJ Canada repays 50% of the loan during the quarter. The entries in B2 (ii) would be a decrease in investment (payments) of $2,500 (CAD$ '000), country code MEX, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

B3 – Selected Investment by Foreign Non-Affiliates in the Canadian Reporting Enterprise
This section applies when the Canadian reporting enterprise has debt liabilities (trade payables, loans, overdrafts, mortgages, but exclude bonds) to foreign non-affiliated companies.

(i) Trade payables to foreign non-affiliates
Report all outstanding trade payable balances with foreign non-affiliated companies. Other debt liabilities should be reported in item B3 (ii).
(ii) Other debt owed to foreign non-affiliates
Include all loans, overdrafts, financial leases and mortgages, but exclude bonds and other debt securities.
Example
HIJ Canada Inc has an outstanding loan liability of $2,000,000 from a bank in Japan that matures in the quarter. HIJ Canada Inc repays the loan to the bank in Japan during the quarter. The entries in B3 (ii) would be a $2,000 (CAD$ '000) decrease in investment (payments), country code JPN, and a position at end of quarter reflecting this decrease as well as other adjustments such as exchange rate variations, write-ups and write-downs.

Page 4

Section C – Selected Income and Retained Earnings Accounts of the Canadian Reporting Enterprise with Non-Residents (Receipts)
This section covers dividend and interest receipts of the Canadian reporting enterprise from non-residents during the quarter, including foreign affiliates, foreign parent and sister companies and foreign non-affiliates.

For each item that applies, please report amounts remitted or accrued during the quarter before the deduction of withholding taxes.

C1 – Receipts from Foreign Affiliates and Foreign Parent and Sister Companies

(i) Dividend receipts from foreign affiliates
Report dividends received from foreign affiliates during the quarter. Report only the portion accruing to the Canadian reporting enterprise and not the entire dividend (unless the reporting entity holds 100%).
Example
HIJ Canada receives a dividend from a wholly-owned subsidiary in Spain. The entry in C1 (i) would be the gross amount of the dividend receipt with country code ESP.
(ii) Interest revenue from trade receivables and other claims on foreign affiliates Report the interest received or accrued from debt claims on foreign affiliates during the quarter, including interest from loans, advances, mortgages, bonds and trade receivables.
(iii) Interest revenue from trade receivables and other claims on foreign parent and sister companies
Report the interest received or accrued from debt claims on foreign parent and sister companies during the quarter, including interest on loans, advances, mortgages, bonds and trade receivables.

C2 – Receipts from Foreign Non-Affiliates

(i) Interest revenue from foreign non-affiliates
Report interest received or accrued from debt claims on foreign non-affiliates during the quarter, including trade receivables, loans, advances and mortgages, but exclude interest received from holdings of foreign bonds and other foreign debt securities. Dividends received from holdings of foreign equities must also be excluded.

C3 – Net Income (Loss) of Foreign Affiliates
Please report the entire amount of the net income (loss) after taxes and not only the equity portion of the Canadian reporting enterprise.

Page 5

Section D – Selected Income and Retained Earnings Accounts of the Canadian Reporting Enterprise with Non-Residents (Payments)
This section covers dividend and interest payments by the Canadian reporting enterprise to non-residents during the quarter, including foreign affiliates, foreign parent and sister companies and foreign non-affiliates.

For each item that applies, please report amounts remitted or accrued during the quarter before the deduction of withholding taxes.

D1 – Payments to Foreign Parent and Sister Companies and Foreign Affiliates

(i) Dividends payments to foreign parent and sister companies
Report dividends paid or declared to foreign parent and sister companies during the quarter.
Example
HIJ Canada pays a $1,000,000 dividend to its parent company in Germany during the quarter. The entry in item D1 (i) would be the gross amount of $1,000 (CAD$ '000) with country code DEU.
(ii) Interest expense on trade payables and other debt owed to foreign parent and sister companies
Report the interest paid or accrued on debt liabilities to foreign parent and sister companies during the quarter, including interest from trade payables and other types of debt such as loans, overdrafts, mortgages and bonds.
(iii) Interest expense on trade payables and other debt owed to foreign affiliates
Report the interest paid or accrued on debt liabilities to foreign affiliates during the quarter, including trade payables and interest paid on loans, overdrafts, mortgages and bonds.

D2 – Interest payments to foreign non-affiliates

[i) Interest expense on trade payables and other debt owed to foreign non-affiliates
Report the interest paid or accrued on debt liabilities to foreign non-affiliates during the quarter, including trade payables, loans, overdrafts and mortgages. Exclude interest paid or accrued on bonds and other debt securities. Dividends paid to foreign portfolio shareholders must also be excluded.

BP-21S: International Transactions in Commercial Services (annual)

Cover Page

Period covered end
Please report the date month and the year of the 12-month period end to which this report relates. If this is other than December of the calendar year shown on the form, please supply data for the nearest fiscal year.
Coverage
Please report all external service transactions including those financed by government in Canada (for example, by the Canadian International Development Agency) or by other sources in Canada. See page 4 of this questionnaire for a detailed description of the types of services covered on pages 2 and 3. Please use the geographical coding list to identify the country.

Page 2 and 3

International Revenues and Expenses

Schedule A - Exports of commercial services
Please report the value of services sold to customers abroad (revenues earned) for a 12 month period. Report the revenues net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report receipts from more than four countries.
Schedule B - Imports of commercial services
Please report the value of services purchased from suppliers abroad (expenses) for a 12 month period. Report the expenses paid or payable to non-residents for services net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report expenses with more than four countries.
Country Code: Please refer to the enclosed coding list.
Related parties include foreign parent companies, foreign direct investors, subsidiaries, branches and other associates, including foreign companies, which are controlled by substantially, the same shareholders or group of shareholders.

BP-21SQ: International Transactions in Commercial Services (quarterly)

Calendar Quarter ending
Please report for the 3-month period ending with the month indicated.

Coverage
Please report all external service transactions including those financed by government in Canada (for example, by the Canadian International Development Agency) or by other sources in Canada. See the guide on this questionnaire for a detailed description of the types of services covered. Please use the geographical coding list to identify the country.

Total Revenues Earned
Please report the value of services sold to customers abroad (revenues earned) for the 3 month period. Report the revenues net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report receipts from many countries.

Total Expenses Incurred
Please report the value of services purchased from suppliers abroad (expenses) for the 3 month period. Report the expenses net of withholding tax, in thousands of Canadian dollars. Attach a separate page, if necessary, to report payments to many countries.

Definitions of Services Categories

Royalties: covers charges related to exclusive resource rights, rights to produce and sell commodities with one or more unique features, the use of an original literary, artistic, dramatic, or musical work and of any distinctive commercial mark secured by legal registration.

Franchises and Similar Rights: covers contractual privileges, granted by an individual or corporation to another, permitting the sale of a product, use of a trade name or provision of a service within a specified territory and/or in a specified manner.

Compute Services: covers advisory services, use of computer facilities, purchase and development of software, systems design, installation, testing, debugging and ongoing maintenance, documentation charges and training.

Management and Administrative Services: covers charges for managerial and administrative services rendered by an individual or corporation.

Research and Development: covers charges related to systematic investigations by means of experiment or analysis to achieve a scientific or commercial advance for/or through the creation of new or significantly improved products or processes.

Consulting and Professional Services: covers consulting and other professional services in such areas as engineering, architecture, law, accounting, marketing, planning, taxation, finance, drilling, and development of natural and human resources.

Insurance Premiums and Claims (Settled): covers (a) insurance and/or re-insurance premium income received directly by the respondent from non-resident individuals and/or corporations, and premiums paid directly to non-resident insurers for all types of risks, (b) claims paid to the respondent by non-resident insurers and claims paid by the respondent to non- resident individuals and/or corporations, pursuant to any insurance contract entered into directly between the parties concerned.

Commissions: covers financing commissions, commissions earned by wholesale merchants, agents, brokers and manufacturer's sales branches and other types of commercial commissions. Fees and commissions on stock issues, new or outstanding, are to be excluded.

Advertising and Sales Promotion: covers advertising in newspapers, journals, radio, television and other media, participation in trade fairs and cost of sales promotions.

Equipment Rentals: covers rentals of machinery, drilling rigs and supply vessels, tools, vehicles, aircraft, computers and similar equipment. Excludes financial leases.

BP-22: Investment in Canada by Non-Canadian Corporations (annual)

BP-22A: Investment in Canada by Non-Canadian Corporations (quarterly)

Cover Page

Indicate the principal type of activity of the company by writing the corresponding number in the box provided. Specify the period end to which this report relates. Indicate the date of incorporation of the company.

Transactions With Non-Residents Affecting Investment in Canada by Non-Canadian Corporations

Section 1

Increase in investment

Increase through provision of cash, etc. relates to increases only in investment from the foreign head office. Decreases should not be shown in brackets but should be reported in item 5. Please specify the country code.
Profits recorded in head office control account relates only to the portion of the current year's profit that has not been remitted to the foreign head office. The portion of the profit that has been remitted is to be shown in item 27. Please indicate the appropriate country code in both cases. Losses recorded in the head office control account should be shown as a bracketed number in item 6.
Borrowings from other non-residents should be split between foreign banks and other foreign borrowing. The outstanding balance of the loans should not be shown but rather the total increases during the year. Total decreases should be reported in item 7 and not netted against the increases.
Other increases in investments should be described in order to reduce further queries.

Section 2

Decrease in investment

Reduction of investment by head office relates only to decreases only in investment. Increases in investments should be shown in item 1. Please specify the country code.
Losses charged to the head office control account relates only to the current year's losses only. Profits recorded in the head office control account should be reported in item 2.
Repayment of borrowings from other non-residents should be split between foreign banks and other borrowing. The outstanding balance of the loans should not be shown but rather the total decreases. Total increases should be reported in item 3 and not netted against the decreases
Other decreases in investment should be described in order to reduce further queries.

Section 3

Balance Sheet of Canadian Branch or Division

9. to 22.
Report the values from the financial statements of the Canadian branch or division for the current and the prior period ends in thousands of Canadian dollars. Ensure that the country code is reported in items 10(ii), 19, 20, and 21.

Section 4

Selected Income Account Transactions with Non-Residents

23. to 27.
Report the net amount and the tax withheld. Applicable country codes should be reported. The current year's profits in item 27 should include only those remitted to head office. The current year's profits reported in the head office control account should be reported in section 1 line 2.

Section 5

Investment in Limited Partnerships and Joint Ventures in Canada

This section is to be completed by companies engaged in the mining, and petroleum and natural gas industries in Canada.

Report the amounts invested by non-resident limited partners in limited partnerships in which the reporting entity is the general partner. This question is intended to cover capital to be invested in Canada through limited partnerships by residents of other countries such as individuals, partnerships, corporations, estates, investment funds, pension funds, etc. Outflows of capital, representing a disinvestment or a return of capital, to non-residents should also be reported. A net outflow from Canada should be reported in brackets.
Report the amounts invested by non-residents in joint ventures in which the reporting entity is the operator. These joint venture investments in mining, petroleum, etc. in Canada could be by such non-resident entities as corporations, individuals, estates and trusts, and investment funds. Outflows of capital, representing a disinvestment or a return of capital, to joint venture partners in other countries should also be included. A net outflow from Canada should be reported in brackets.
This item covers remittances to non-residents from investments in joint ventures and limited partnerships in which the reporting entity is respectively, the operator or general partner. These remittances represent production and revenue payments to non-residents of Canada or the return on their investments in joint ventures and limited partnership.

BP-FIC: Foreign Investment in Canada

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Section A - Foreign ownership in the Canadian reporting enterprise
This section asks for information on the ownership in the Canadian reporting enterprise by both foreign direct and other foreign investors. Foreign direct investors are defined as foreign corporations or individuals who hold 10% or more of the Canadian reporting enterprise's voting shares or who have a significant influence in the decisions affecting its operations. Other foreign investors (often referred to as portfolio investors) are considered to be passive investors and hold less than 10% of the voting equity.

For foreign direct investors, list the name of each investor (e.g. parent company name), their country of residence and the percentage of common and preferred shares held. For other foreign investors, only the total percentage of shares held in each country is required. Note that it may necessary to obtain the country of ownership information for other foreign investors from your transfer agent.

Example
If there are 400 common shares outstanding which are all held by the parent company in GBR, the entry under section A1-A3 (foreign direct investors) would be the name of the parent company, country code GBR and percentage of common shares held 100%.

Section B – Equity

This section ask for information on the total shareholders' equity amounts for the Canadian reporting enterprise. The data should be reported on a consolidated basis i.e. fully condolidate the earnings of the reporting entity, its Canadian subsidiaries and affiliates.

B1.Share capital
Report the total amount of common and preferred share capital

B2.Unit holders' capital
If applicable, include owners' investments in trusts, funds or partnerships

B3. Contributed surplus
Include the portion of paid-in capital arising from:

Premiums received on the issue of par value shares
The portion of no par value shares issued that have not been classified as part of share capital
Proceeds of sale of donated shares
Profit on forfeited shares
Redemption or conversion of shares at an amount different from that set up as share capital
Donations of capital

B4. Accumulated other comprehensive income
This item covers changes to the company's net assets that result from transactions, events and circumstances from sources other than the company shareholders. It includes items that would not normally be included in net income such as:

unrealized gains (losses) on derivatives designated as cash flow hedges
hedges of unrealized foreign currency gains (losses)
available-for-sale financial assets revalued to fair value.

B5. Retained earnings statement

Report the statement of retained earnings for the fiscal year on a world consolidation basis.

Report the net income (loss) after taxes.

Report the opening balance, any changes that may have affected the account during the reporting period, and the closing balance.

Pages 3, 4 and 5

Section C – Liabilities to Non-Residents

This section applies to the liabilities of the Canadian reporting enterprise to non-residents and is divided into three sections: C1 for bonds; C2 for bank loans; and C3 for other long-term liabilities.
The long-term liabilities in section C should be completed on a Canadian consolidation basis, including the long-term liabilities of the reporting entity and its fully consolidated Canadian subsidiaries, and on an instrument by instrument basis. For each instrument reported, identify the country where it is held and whether it is held by Canadian, foreign direct or other foreign investors.

C1. Bonds
This item should include bonds, debentures, funded debt, notes payable and similar types of long-term debt issued by the Canadian reporting entity where each issue has an issue date, maturity date, and a fixed or fluctuating interest rate. Please report the CUSIP/ISIN identification of the debt security if available.

C2. Bank Loans
Foreign bank loans are usually from a single banking institution in a foreign country. In such cases, the distribution of the bank loan would be assigned 100% to one foreign country. For syndicated bank loans, please report all of the countries involved in the syndicate and not just the country of the lead bank. This information should be available from the loan documents.

C3. Other long-term liabilities
This item should include long-term inter-company debt, long-term loans from non-related companies, mortgage loans from foreign non-banks; financial leases (exclude operational leases) and any other loans from foreign investors.

Section C – General instructions

CUSIP/ISIN Numbers
CUSIP stands for Committee on Uniform Securities Identification Procedures. The 9-digit alphanumeric CUSIP number uniquely identifies most securities, including stocks of all registered U.S. and Canadian companies, and U.S. and Canadian government and municipal bonds. CUSIPs are assigned to securities to facilitate clearing and settlement procedures.

The ISIN standard is a 12-digit alphanumeric code that is used worldwide to identify specific securities such as bonds, stocks (common and preferred), futures, warrant, rights, trusts, commercial paper and options. ISINs are assigned to securities to facilitate clearing and settlement procedures. In Canada and the United States, ISINs are extended versions of 9-character CUSIP numbers.

Issue and Maturity Dates
Report the original issue (delivery) and maturity dates for each bond listed in the YYYY-MM-DD format.

Interest Rate
Report the interest rate of the issue in the following manner:
13% as 13.00
12 3/8% as 12.375
11 1/4% as 11.25

If it is a fluctuating interest rate, report the interest rate in the following manner:

LIBOR + ½% as LIBOR + 0.5 (1/2)
Prime + 1 ¼% as Prime + 1.25(1 1/4)
3/8% over Bank as Bank rate + 0.375 (3/8)

Currency of Issue
Report the currency of issue of the debt using the country code list on page 7 of the questionnaire. Even if the currency of issue has been swapped into another currency, continue to report the original currency of issue.

Total amount outstanding
Report the amounts outstanding in thousands of Canadian dollars at the current year-end and at par value. The amounts should be reported net of serial retirements and /or sinking funds.

Ensure that this item is reported correctly as differences in the amounts outstanding between two periods (excluding exchange rate fluctuations) will be used to verify and to compile draw downs and retirements of the issue. Include debt due within one year that may have been reclassified from long-term debt to short-term accounts.

Geographical ownership distribution
Report the amounts of the debt instrument (bonds, bank loans, other long-term liabilities) held by investors in Canada and investors in other countries. For foreign investors, identify whether it is held by direct or other investors. Foreign direct investors are defined as being corporations or individuals who hold 10% or greater of the voting shares or corporations or individuals who have significant influence in the decisions affecting the operations of the company. Other foreign investors are considered to be portfolio investors; they usually exert no influence on the management decisions of the company.

The information on the geographical ownership of the debt is critical for the balance of payments. Use the country-coding list to identify the country for amounts held by investors in foreign countries. It may be necessary to obtain the country of ownership information from the trustee of the debt issue.

BP-STRUC: Structure of Canadian Companies in the Reporting Enterprise

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

Part 1. Canadian subsidiaries fully consolidated in the Balance of Payments questionnaire, BP-FIC (Foreign investment in Canada)

Please indicate those subsidiary companies, which have been fully, consolidated in the Balance of Payments questionnaire BP-FIC 'Foreign Investment in Canada'. Specify the enterprise level, the name of the subsidiary and the percentage of common and preferred stock held.

Part 2. Canadian Subsidiaries and Associates not fully consolidated in the Balance of Payments questionnaire, PB-FIC (Foreign investment in Canada)

Please indicate the enterprise level, the name of the subsidiary or affiliate, the percentage of common and/or preferred stock held, and the total value of the investment held by the reporting entity for those Canadian companies which are not fully consolidated in other Balance of Payments questionnaire BP-FIC 'Foreign Investment in Canada'. The value of the equity should be the carrying value as reflected in the books of the reporting company and the value of other securities and advances should apply to long-term investments only.

BP-CIA: Capital Invested Abroad by Canadian Enterprises

Cover page

Reporting period
Please report as at the calendar year ended December 31. If the calendar year-end is not practicable, please use your annual fiscal period-end closest to December 31.

Certification
Please provide details of the person who is primarily responsible for completing the questionnaire.

Page 2

This page asks for the list of foreign affiliates to be reported on the BP-CIA survey. Note that the questionnaire has been designed to accommodate the majority of respondents, most of whom have five or fewer foreign affiliates. If you have more than five foreign affiliates, please make copy of this questionnaire for each additional foreign affiliate to be reported, or contact us to request additional copies of the questionnaire.

Page 3

Section A – Identity of foreign affiliate

Foreign affiliate name
Please list the full name of the foreign affiliate. Use the same name on all subsequent reports filed for this affiliate.

Country of location
Indicate the country where the foreign affiliate's primary investment is located using the country code list on page 14 of the questionnaire.

Primary industry
Indicate the primary industry in which the foreign affiliate operates using the industry code list on page 15 of the questionnaire. If the exact industry in which the affiliate operates is not listed, use the industry code that is closest to the industry in question.

Section B – Ownership in this foreign affiliate
For this item indicate the percentage of common and preferred shares of the foreign affiliate held by the Canadian reporting enterprise and its consolidated Canadian affiliates at the end of the reporting period.

Section C- Equity and Income Statement Items (as per the financial statements of the foreign affiliate)
This section requests selected information as recorded on the financial statements of the foreign affiliate. For each item, indicate the total value show in the financial statement of the foreign affiliate and not just the portion that is attributable to the Canadian reporting entity.

If the foreign affiliate values are denominated in a foreign currency, convert the values to Canadian dollars for reporting purposes. Indicate in question C1 the currency from which the values have been converted using the country code list on page 14 of the questionnaire.

When converting balance sheet items such as share capital or retained earnings, use the reporting period closing exchange rate to convert. For other items such as income (loss) and dividends, use the average rate or daily transaction rate for the period in question.

Total share capital (common and preferred shares)

Report the total for each item and not only the portion held by the Canadian reporting entity and its subsidiaries.

Contributed surplus
This includes the portion of paid-in capital arising from:

Premiums received on the issue of par value shares
The portion of no par value shares issued that have not been classified as part of share capital
Proceeds of sale of donated shares
Profit on forfeited shares
Redemption or conversion of shares at an amount different from that set up as share capital
Donations of capital

Accumulated other comprehensive income

This item covers changes to the foreign affiliate's net assets that result from transactions, events and circumstances from sources other than the shareholders. It includes items that would not normally be included in net income such as:

unrealized gains (losses) on derivatives designated as cash flow hedges
hedges of unrealized foreign currency gains(losses)
Available-for-sale financial assets revalued to fair value.

Retained earnings closing balance
Report the retained earnings closing balance for the fiscal year.

The amount reported should be the total appearing in the balance sheet of the foreign affiliate converted (if applicable) into Canadian dollars at the closing exchange rate for the period in question.

Net income
Report the net income after taxes. Extraordinary gains and losses should be excluded. A net loss should be reported in brackets. The amount reported should be the total net income (loss) appearing in the income statement of the foreign affiliate converted into Canadian dollars at the average exchange rate for the period in question.

Dividends declared
Report the total dividends declared by the foreign affiliate during the reporting period.

Section D – Inter-company debt balances

Inter-company debt
This section covers all trade and non-trade debt such as loans, advances, overdrafts, mortgages, bonds and all other forms of indebtedness between the Canadian reporting entity and its foreign affiliate.

Interest accrued
This section covers all interest receipts and payments on trade and non-trade debt such as loans, advances, overdrafts, mortgages, bonds and all other forms of indebtedness between the Canadian reporting entity and its foreign affiliate.

Section E – Carrying value of long-term investment
This represents the total value of the investment in the foreign affiliate as shown in the financial statements of the Canadian reporting entity.

Section F – Majority-owned foreign affiliate statistics (including foreign branches)
This section requests selected information for foreign affiliates that are majority-owned; that is more than 50% of the voting securities are owned or controlled by the Canadian reporting entity.

Total number of employees
Indicate the total number of full-time employees on the payroll at this foreign affiliate at the end of the fiscal year. If a precise number is not available, please provide your best estimate.

Total sales or gross operating revenue
Report sales of goods and services (net of returns and allowances, sales and excise taxes) or gross operating revenue as recorded on the income statement of the foreign affiliate.

Exclude investment income and realized/unrealized capital gains and losses.

Special notes:

Banks
Gross operating revenue includes Gross Interest Receipts plus other operating revenue such as fees, commissions and other items of a similar nature as recorded on the Income Statement of the foreign entities.
Exclude investment income, unrealized capital gains and losses.
Insurance Companies
Sales of services include premium income, annuity considerations and income from other items of a similar nature as recorded on the Income Statement of the foreign entities.
Exclude investment income, unrealized capital gains and losses.
Holding Companies
Total Income as recorded on the Income Statement of the foreign entities. To be considered a holding company, a company's equity in the net income of affiliates that it holds must constitute a majority of its total income and "in general" it must have a sizeable portion (usually at least 50%) of its total assets invested in the affiliates that it holds.

Total assets
Report the asset total contained on the financial statements of the foreign entities. The amount should reflect the total assets contained on the balance sheet even though the foreign entity may not be wholly owned by the reporting entity.

Total liabilities (excluding shareholders' equity)
Report the liability total contained on the financial statements of the foreign entities excluding shareholder equity. The amount should reflect the total of the liabilities contained on the balance sheet even though the foreign entity may not be wholly owned by the reporting entity.

Distribution of sales
The sales value reported in question F2 should be distributed on a percentage basis between the foreign affiliate's domestic market, the Canadian market and other markets.

If no exact breakdown is available, provide your best estimates.

Sales – domestic market
Report the percentage of the total sales reported in question F2 that were made to foreign affiliate's resident country.
Exports – Canadian market
Report the percentage of the foreign affiliate's total sales that were to the Canadian market. Include sales to both the Canadian reporting entity and its related companies as well to unrelated companies in Canada.
Exports – markets other than Canada
Report the percentage of the total sales to countries other than Canada and the foreign affiliate's resident country.

Section G – Foreign branch net asset value and income items

Net assets
Report the total value of the foreign branch's assets outside Canada less the total value of liabilities to residents of foreign countries, other than Canada.

Net income (loss)
Report the net income after taxes. Extraordinary gains and losses should be excluded. A net loss should be reported in brackets. The amount reported should be the total net income (loss) appearing in the income statement of the foreign affiliate converted into Canadian dollars at the average exchange rate for the period in question.

Appendix A – Definitions

Reporting Entity
The Canadian parent should provide a consolidated report including itself and all of its Canadian subsidiaries. If the reporting entity is surveyed with a BP-STRUC (Structure of Canadian companies in the reporting enterprise) questionnaire, please use it to explain the accounting method used to consolidate subsidiaries and associates.

Foreign Parent Corporations/Controlling Shareholders
These are shareholders which are capable of exercising control of the reporting entity through ownership of securities or by other means. Include foreign related (sister) companies which are controlled by substantially the same shareholders or group of shareholders.

Sister/Related Companies
These are companies which have the same parent as the reporting entity but in which the reporting entity holds no direct investment interest (equity less than 10%). One parent company can have one or many affiliates, all of which are sister companies to each other.

Foreign Affiliates (Subsidiaries, Associates and Branches)
These are companies in which the reporting entity (directly or indirectly through other subsidiaries) has ownership interest of at least 10% of the total shares. A subsidiary is a company in which the reporting entity owns a majority (more than 50%) of the voting shares. An associate is a company in which the reporting entity owns between 10% and 50% of the voting rights. A branch is not a separate legal entity and would include operations such as a division, mine or construction project, maintaining its own accounting records.

Direct Investors
These are shareholders (residents of Canada and non-residents) that own 10% or more of the company's equity. These principal investors in the company could be individuals or public and private enterprises who possess significant enough investment in the company to influence the management of the company. In the majority of cases, direct investors would be parent corporations or controlling shareholders of the company.

Foreign Direct Investment
Foreign direct investment represents investment by foreign investors, who own 10% or more of the company's equity or sufficient investment in the company to play a role in its management. These investors, referred to as foreign direct investors, would be investors from other countries such as corporations, unincorporated entities and individuals and would be recognized as foreign parent corporations and/or foreign controlling shareholders.

Portfolio/Non-Affiliated Investors
These may be shareholders or holders of debt of the company, but unlike direct investors these are passive investors that do not have a voice in the management of the enterprise. The investors and the enterprise are not affiliated nor controlled by substantially the same shareholders or group of shareholders. On the BP-FIC questionnaire entries for these investors would fall under other foreign investors and on the BP-QT under foreign non-affiliates.

Foreign Portfolio Investment
Foreign portfolio investment represents investment by foreign investors, individuals and corporations, who are passive investors in the company. The investment in equity or debt of the company does not provide the non-resident investors with the ability to influence the management of the company, i.e. not foreign direct investors. These investors are normally identified as foreign portfolio investors. A foreign portfolio investor could be a holder of the common or preferred shares of the company. Foreign portfolio investors may also be providers of loans or debt capital to the company, such as foreign banks, pension funds, mutual funds, financial institutions, etc.

Long-Term Investment
Include as long-term investment all items intended or likely to remain outstanding for more than one year from the date incurred. If both increases and decreases in claims receipt and payment transactions with a particular country occurred during the year, please report both amounts rather than a net amount.

Appendix B - Country code list

Use the codes provided below to report the countries where shares or debt is owned and the currency of issue for liabilities:

Note: For Euro currency please code "EUR"

Appendix B – Country code list
Table summary
This table displays the results of table 1. The information is grouped by code (appearing as row headers), country (appearing as column headers).
Code	Country
AFG	Afghanistan
ALB	Albania
DZA	Algeria
AND	Andorra
AGO	Angola
AIA	Anguilla
ATG	Antigua and Barbuda
ARG	Argentina
ARM	Armenia
ABW	Aruba
AUS	Australia
AUT	Austria
AZE	Azerbaijan
BHS	Bahamas
BHR	Bahrain
BGD	Bangladesh
BRB	Barbados
BLR	Belarus
BEL	Belgium
BLZ	Belize
BEN	Benin
BMU	Bermuda
BTN	Bhutan
BOL	Bolivia
BIH	Bosnia and Herzegovina
BWA	Botswana
BRA	Brazil
IOT	British Indian Ocean Territory
BRN	Brunei Darussalam
BGR	Bulgaria
BFA	Burkina Faso
MMR	Burma (Myanmar)
BDI	Burundi
KHM	Cambodia
CMR	Cameroon
CAN	Canada
CPV	Cape Verde
CYM	Cayman Islands
CAF	Central African Republic
TCD	Chad
CHL	Chile
CHN	China
COL	Colombia
COM	Comoros
COG	Congo, Republic of the
COD	Congo, The Democratic Republic of the
CRI	Costa Rica
CIV	Côte d'Ivoire
HRV	Croatia
CUB	Cuba
CYP	Cyprus
CZE	Czech Republic
DNK	Denmark
DJI	Djibouti
DMA	Dominica
DOM	Dominican Republic
ECU	Ecuador
EGY	Egypt
SLV	El Salvador
GNQ	Equatorial Guinea
ERI	Eritrea
EST	Estonia
ETH	Ethiopia
FLK	Falkland Islands (Malvinas)
FRO	Faroe Islands
FJI	Fiji
FIN	Finland
FRA	France
GUF	French Guiana
PYF	French Polynesia
GAB	Gabon
GMB	Gambia
GEO	Georgia
DEU	Germany
GHA	Ghana
GIB	Gibraltar
GRC	Greece
GRL	Greenland
GRD	Grenada
GLP	Guadeloupe
GTM	Guatemala
GGY	Guernsey
GIN	Guinea
GNB	Guinea-Bissau
GUY	Guyana
HTI	Haiti
VAT	Holy See (Vatican City State)
HND	Honduras
HKG	Hong Kong Special Administrative Region
HUN	Hungary
ISL	Iceland
IND	India
IDN	Indonesia
IRN	Iran
IRQ	Iraq
IRL	Ireland, Republic of
IMN	Isle of Man
ISR	Israel
ITA	Italy
JAM	Jamaica
JPN	Japan
JEY	Jersey
JOR	Jordan
KAZ	Kazakhstan
KEN	Kenya
KIR	Kiribati
PRK	Korea, North
KOR	Korea, South
XKO	Kosovo
KWT	Kuwait
KGZ	Kyrgyzstan
LAO	Laos
LVA	Latvia
LBN	Lebanon
LSO	Lesotho
LBR	Liberia
LBY	Libya
LIE	Liechtenstein
LTU	Lithuania
LUX	Luxembourg
MAC	Macao Special Administrative Region
MKD	Macedonia, Republic of
MDG	Madagascar
MWI	Malawi
MYS	Malaysia
MDV	Maldives
MLI	Mali
MLT	Malta
MHL	Marshall Islands
MRT	Mauritania
MUS	Mauritius
MYT	Mayotte
MEX	Mexico
MDA	Moldova
MCO	Monaco
MNG	Mongolia
MNE	Montenegro
MAR	Morocco
MOZ	Mozambique
NAM	Namibia
NPL	Nepal
NLD	Netherlands
NCL	New Caledonia
NZL	New Zealand
NIC	Nicaragua
NER	Niger
NGA	Nigeria
NOR	Norway
OMN	Oman
PAK	Pakistan
PAN	Panama
PNG	Papua New Guinea
PRY	Paraguay
PER	Peru
PHL	Philippines
POL	Poland
PRT	Portugal
PRI	Puerto Rico
QAT	Qatar
ROU	Romania
RUS	Russian Federation
RWA	Rwanda
LCA	Saint Lucia
SPM	Saint Pierre and Miquelon
WSM	Samoa
SAU	Saudi Arabia
SEN	Senegal
SRB	Serbia
SYC	Seychelles
SLE	Sierra Leone
SGP	Singapore
SVK	Slovakia
SVN	Slovenia
SOM	Somalia
ZAF	South Africa, Republic of
ESP	Spain
LKA	Sri Lanka
SDN	Sudan
SUR	Suriname
SWZ	Swaziland
SWE	Sweden
CHE	Switzerland
SYR	Syria
TWN	Taiwan
TJK	Tajikistan
TZA	Tanzania
THA	Thailand
TLS	Timor-Leste
TGO	Togo
TTO	Trinidad and Tobago
TUN	Tunisia
TUR	Turkey
TKM	Turkmenistan
UGA	Uganda
UKR	Ukraine
ARE	United Arab Emirates
GBR	United Kingdom
USA	United States
URY	Uruguay
UZB	Uzbekistan
VEN	Venezuela
VNM	Viet Nam
VGB	Virgin Islands, British
VIR	Virgin Islands, United States
ESH	Western Sahara
YEM	Yemen
ZMB	Zambia
ZWE	Zimbabwe

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Date modified:: 2024-11-28

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Business activity

Reporting period information

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

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

Revenue

Expenses

Sales by type of client

International transactions

E-commerce

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Tour Operator Services

Travel Agency Services

Sales by destination

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Sales

Cost of goods sold

Occupancy rate

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

Business activity

Reporting period information

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

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

Revenue

Expenses

Industry characteristics

Sales by type of client

International transactions

E-commerce

Integrated Business Statistics Program (IBSP)

Reporting Guide

Table of contents

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

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

Table of contents