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Introduction
General

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Introduction

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

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

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

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

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

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

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

General

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

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

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

1. Expenditures by activity and performer

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

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

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

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

I. Research and experimental development

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

The central characteristic of R&D is an appreciable element of novelty and of uncertainty. New knowledge, products or processes are sought. The work is normally performed by, or under the supervision of, persons with postgraduate degrees in the natural sciences or engineering.

An R&D project generally has three characteristics:

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

Examples:

1. Special investigation of a particular mortality in order to establish the side effects of certain medical treatments.
2. The investigation of new methods of measuring temperature is research as is the study and development of new systems and techniques for interpreting the data.
3. The development of new methods of identifying tree species and determining if they are diseased.
4. The creation of a new transportation system as a prototype and the technical evaluation of its operations is R&D.

R&D is generally carried out by specialized R&D units. However, an R&D project may also involve the use of non R&D facilities (e.g., testing grounds), the purchase or construction of specialized equipment and materials, and the assistance of other units. Costs of such items, attributable to the project, are to be considered R&D costs.

R&D units may also be engaged in non R&D activities such as technical advisory services, testing, and construction of special equipment for other units. So far as is practical, the effort devoted to such operations should be excluded from R&D.

On the other hand, R&D may be carried out by units normally engaged in other functions (e.g. a marine survey ship used for hydrological research, a geological survey team may be directed to work in a certain area in order to provide data for a geophysical research project). Such effort is part of an R&D project and, again, so far as is practical, the costs should be assigned to R&D expenditures.

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

Item 2. Contracts – payments to organizations or individuals outside the federal government for the conduct of R&D by the recipient or to provide support for the federal government's in-house R&D programs.

• a) R&D contracts – contracts to an outside institution or individual to fund R&Dperformed by the institution or individual. The criterion is: would the performer report the contract as intramural government-funded R&D if asked? If the answer is yes the activity would be an R&D contract, if no it would be a supporting contract. Contracts to other federal government departments should be reported as a transfer of funds on page 14 of the questionnaire.

• b) Supporting contracts – contracts to an outside institution or individual to provide goods or services necessary to support the in-house R&D program. Examples are contracts with data processing firms for computing services, maintenance contracts for R&D facilities, or procurement contracts for specialized equipment which is not considered capital. The total amount reported for this activity should be reported under the intramural column on pages 4 to 6.

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

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

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

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

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

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

II. Related scientific activities

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

Item 7. Scientific data collection – the gathering, processing, collating and analyzing of data on natural phenomena. These data are normally the results of surveys, routine laboratory analyses or compilations of operating records.

Data collected as part of an existing or proposed research project are charged to research. Similarly, the costs of analyzing existing data as part of a research project are R&D costs, even when the data were originally collected for some other purpose. The development of new techniques for data collection is also to be considered a research activity. Examples of scientific data collection are: routine geological, hydrographic, oceanographic and topographic surveys; routine astronomical observations; maintenance of meteorological records; and wildlife and fisheries surveys.

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

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

Sub category under Information services:

Museum services – the collecting, cataloguing and displaying of specimens of the natural world or of representations of natural phenomena. The activity involves a systematic attempt to preserve and display items from the natural world; in some ways it could be considered an extension of information services. The scientific activities of natural history museums, zoological and botanical gardens, aquaria, planetaria and nature reserves are included. Parks which are not primarily restricted reserves for certain fauna or flora are excluded. In all cases the costs of providing entertainment and recreation to visitors should be excluded (e.g. restaurants, children's gardens and museums).

When a museum also covers not only natural history but also aspects of human cultural activities, the museum's resources should be appropriated between the natural and social sciences. However, museums of science and technology, war, etc., which display synthetic or artificial objects and may also illustrate the operations of certain technologies, should be considered as engaged in museum services in social sciences.

Item 9. Special services and studies – work directed towards the establishment of national and provincial standards for materials, devices, products and processes; the calibration of secondary standards; non-routine quality testing; feasibility studies and demonstration projects.

Sub categories under Special services and studies include:

Testing and standardization – work directed towards the establishment of national and international standards for materials, devices, products and processes, the calibration of secondary standards and non-routine quality testing. The development of new measures for standards, or of new methods of measuring or testing, is R&D and should be reported as such. Exclude routine testing such as monitoring radioactivity levels or soil tests before construction.

Feasibility studies – technical investigations of proposed engineering projects to provide additional information required to reach decisions on implementation. Besides feasibility studies per se, the related activity of demonstration projects are to be included. Demonstration projects involve the operation of scaled-up versions of a facility or process, or data on factors such as costs, operational characteristics, market demand and public acceptance. Projects called "demonstration projects" but which conform to the definition of R&D should be considered R&D. Once a facility or process is operated primarily to provide a service or to gain revenue, rather than as a demonstration, it should no longer be included with feasibility studies. In all demonstration projects, only the net costs should be considered.

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

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

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

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

III. Performers

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

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

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

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

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

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

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

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

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

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

2. Personnel

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

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

Scientific and professional – people in jobs that require at least one academic degree or nationally recognized professional qualification (e.g., Professional Engineer P.Eng.), as well as those with equivalent experience.

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

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

In regard to personnel resources there are two caveats:

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

3. Sources of funds for total scientific and technological activities

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

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

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

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

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

From other sources – all funds for natural science and engineering activities from sources not specified above.

4. Scientific and technological expenditures by socio-economic objectives

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

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

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

6. Transfers for natural sciences and engineering activities

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

Please forward the completed questionnaire and listing of extramural performers by March 31, 2011 directly to:

Operations and Integration Division, Statistics Canada
2^nd Floor, Section B-17, Jean Talon Building, 150 Tunney's Pasture Driveway, Ottawa, Ontario, K1A 0T6
Phone Number: 613-951-2591 or toll free at 1-800-387-0479
Fax number: 613-951-0709 or toll free at 1-800-755-5514
Email: infotechsurv@statcan.gc.ca

Your participation is greatly appreciated and will contribute to providing useful information on federal S&T expenditures. You will be able to access these results through "The Daily" and the publication "Federal Scientific Activities", Catalogue no 88-204-X on Statistics Canada's web site. The data will also be available on Science.gc.ca. Thank you for your co-operation.

Table of contents

Skip to text

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

Text begins

Introduction

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

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

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

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

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

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

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

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General

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

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

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

1. Expenditures by activity and performer

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

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

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

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

I. Research and experimental development

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

The central characteristic of R&D is an appreciable element of novelty and of uncertainty. New knowledge, products or processes are sought. The work is normally performed by, or under the supervision of, persons with postgraduate degrees in the natural sciences or engineering.

An R&D project generally has three characteristics:

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

Examples:

• Special investigation of a particular mortality in order to establish the side effects of certain medical treatments.
• The investigation of new methods of measuring temperature is research as is the study and development of new systems and techniques for interpreting the data.
• The development of new methods of identifying tree species and determining if they are diseased.
• The creation of a new transportation system as a prototype and the technical evaluation of its operations is R&D.

R&D is generally carried out by specialized R&D units. However, an R&D project may also involve the use of non R&D facilities (e.g., testing grounds), the purchase or construction of specialized equipment and materials, and the assistance of other units. Costs of such items, attributable to the project, are to be considered R&D costs.

R&D units may also be engaged in non R&D activities such as technical advisory services, testing, and construction of special equipment for other units. So far as is practical, the effort devoted to such operations should be excluded from R&D.

On the other hand, R&D may be carried out by units normally engaged in other functions (e.g. a marine survey ship used for hydrological research, a geological survey team may be directed to work in a certain area in order to provide data for a geophysical research project). Such effort is part of an R&D project and, again, so far as is practical, the costs should be assigned to R&D expenditures.

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

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

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

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

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

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

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

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

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

II. Related scientific activities

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

Item 7. Scientific data collection – the gathering, processing, collating and analyzing of data on natural phenomena. These data are normally the results of surveys, routine laboratory analyses or compilations of operating records.

Data collected as part of an existing or proposed research project are charged to research. Similarly, the costs of analyzing existing data as part of a research project are R&D costs, even when the data were originally collected for some other purpose. The development of new techniques for data collection is also to be considered a research activity. Examples of RSA scientific data collection are: routine geological, hydrographic, oceanographic and topographic surveys; routine astronomical observations; maintenance of meteorological records; and wildlife and fisheries surveys.

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

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

Sub category under Information services:

Museum services – the collecting, cataloguing and displaying of specimens of the natural world or of representations of natural phenomena. The activity involves a systematic attempt to preserve and display items from the natural world; in some ways it could be considered an extension of information services. The scientific activities of natural history museums, zoological and botanical gardens, aquaria, planetaria and nature reserves are included. Parks which are not primarily restricted reserves for certain fauna or flora are excluded. In all cases the costs of providing entertainment and recreation to visitors should be excluded (e.g. restaurants, children's gardens and museums).

When a museum also covers not only natural history but also aspects of human cultural activities, the museum's resources should be appropriated between the natural and social sciences. However, museums of science and technology, war, etc., which display synthetic or artificial objects and may also illustrate the operations of certain technologies, should be considered as engaged in museum services in social sciences.

Item 9. Special services and studies – work directed towards the establishment of national and provincial standards for materials, devices, products and processes; the calibration of secondary standards; non-routine quality testing; feasibility studies and demonstration projects.

Sub categories under Special services and studies include:

Testing and standardization – work directed towards the establishment of national and international standards for materials, devices, products and processes, the calibration of secondary standards and non-routine quality testing. The development of new measures for standards, or of new methods of measuring or testing, is R&D and should be reported as such. Exclude routine testing such as monitoring radioactivity levels or soil tests before construction.

Feasibility studies – technical investigations of proposed engineering projects to provide additional information required to reach decisions on implementation. Besides feasibility studies per se, the related activity of demonstration projects are to be included. Demonstration projects involve the operation of scaled-up versions of a facility or process, or data on factors such as costs, operational characteristics, market demand and public acceptance. Projects called "demonstration projects" but which conform to the definition of R&D should be considered R&D. Once a facility or process is operated primarily to provide a service or to gain revenue, rather than as a demonstration, it should no longer be included with feasibility studies. In all demonstration projects, only the net costs should be considered.

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

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

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

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

III. Performers

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

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

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

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

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

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

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

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

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

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

2. Personnel

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

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

Scientific and professional – people in jobs that require at least one academic degree or nationally recognized professional qualification (e.g., Professional Engineer P.Eng.), as well as those with equivalent experience.

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

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

In regard to personnel resources there are two caveats:

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

3. Sources of funds for total scientific and technological activities

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

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

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

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

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

From other sources – all funds for natural science and engineering activities from sources not specified above.

4. Scientific and technological expenditures by socio-economic objectives

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

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

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

6. Transfers for natural sciences and engineering activities

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

Please forward the completed questionnaire and listing of extramural performers by January 9, 2015 directly to:

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

Your participation is greatly appreciated and will contribute to providing useful information on federal S&T expenditures. You will be able to access these results through "The Daily" and CANSIM table358-0142 to 358-0151 and CANSIM table358-0163 to 358-0166 on Statistics Canada's web site. The data will also be available on Science.gc.ca. THANK YOU FOR YOUR CO-OPERATION.

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Introduction
General

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Introduction

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

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

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

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

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

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

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

General

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

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

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

1. Expenditures by activity and performer

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

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

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

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

I. Research and experimental development

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

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

An R&D project generally has three characteristics:

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

Examples:

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

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

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

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

Item 2. Contracts – payments to organizations or individuals outside the federal government for the conduct of R&D by the recipient or to provide support for the federal government's in-house R&D programs.

• a) R&D contracts – contracts to an outside institution or individual to fund R&Dperformed by the institution or individual. The criterion is: would the performer report the contract as intramural government-funded R&D if asked? If the answer is yes the activity would be an R&D contract, if no it would be a supporting contract. Contracts to other federal government departments should be reported as a transfer of funds on page 14 of the questionnaire.

• b) Supporting contracts – contracts to an outside institution or individual to provide goods or services necessary to support the in-house R&D program. Examples are contracts with data processing firms for computing services, maintenance contracts for R&D facilities, or procurement contracts for specialized equipment which is not considered capital. The total amount reported for this activity should be reported under the intramural column on pages 4 to 6.

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

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

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

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

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

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

II. Related scientific activities

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

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

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

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

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

Sub category under Information services:

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

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

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

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

Sub categories under Special services and studies include:

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

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

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

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

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

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

III. Performers

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

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

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

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

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

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

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

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

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

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

2. Personnel

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

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

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

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

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

In regard to personnel resources there are two caveats:

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

3. Sources of funds for total scientific and technological activities

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

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

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

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

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

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

4. Scientific and technological expenditures by socio-economic objectives

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

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

Examples:

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

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

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

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

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

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

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

6. Transfers for social sciences and humanities activities

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

Please forward the completed questionnaire and listing of extramural performers by March 31, 2011 directly to:

Operations and Integration Division, Statistics Canada
2^nd Floor, Section B-17, Jean Talon Building, 150 Tunney's Pasture Driveway, Ottawa, Ontario, K1A 0T6
Phone Number: 613-951-2591 or toll free at 1-800-387-0479
Fax number: 613-951-0709 or toll free at 1-800-755-5514
Email: infotechsurv@statcan.gc.ca

Your participation is greatly appreciated and will contribute to providing useful information on federal S&T expenditures. You will be able to access these results through "The Daily" and the publication "Federal Scientific Activities", Catalogue no 88-204-X on Statistics Canada's web site. The data will also be available on Science.gc.ca. Thank you for your co-operation.

Index A – by Commodity Code
Index B - Alphabetic by Commodity

Index A – by Commodity Code

Code
Commodity Description

A1000
Food (exclude pet food, meals and lunches): Sum of A1010 to A1090

• Include: Food for consumption off premises.
• Exclude: Pet food, meals and lunches.

A1010
Fresh meat and poultry

• Include: Fresh meat, poultry, turkey, fowl and game; cooked, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.).
• Exclude: Frozen or canned meats, "deli" meat products.

A1020
Fresh fish and other seafood

• Include: Fresh, smoked and cured fish and other seafood.
• Exclude: Frozen or canned fish and other seafood, "deli" fish and other seafood.

A1030
Fresh fruits and vegetables

• Include: Fresh fruits and vegetables.
• Exclude: Frozen, canned or dried fruits and vegetables.

A1040
Dairy products and eggs

• Include: Fresh milk (include chocolate milk and soya milk), butter, cheese (include "deli" cheese, cottage cheese, etc.), margarine, table cream, whipping cream, sour cream, fresh yogurt, eggs, etc.
• Exclude: Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.

A1050
Bakery products (in-house and commercial)

• Include: Fresh breads, rolls, buns, cakes, pies, pastries, doughnuts, bagels, etc.
• Exclude: Frozen bakery products.

A1060
Candy, confectionery and snack foods

• Include: Candy, gum, chocolate and granola bars, candy floss, fruit pastilles, marshmallows, sesame bars and gingerbread houses, as well as nuts, popcorn, raisins, apples etc., when coated or treated with candy, chocolate, molasses, sugar or syrup. Also include mixed nuts, salted nuts, salted seeds (e.g. sunflower seeds), trail mixes, potato chips, corn chips, cheese puffs, potato sticks, bacon crisps, cheese curls, brittle pretzels and other similar snack foods.
• Exclude: Candy and chocolate baking items, unpopped popcorn, products primarily sold as breakfast cereals.

A1070
Deli, salad bars and prepared foods for take-out

• Include: Service delicatessen items: fresh "deli" meat and "deli" fish and other seafood, salads, barbecued chickens, etc. Also include prepared foods for take-out.
• Exclude: Cheese, meals and lunches.

A1080
Frozen foods

• Include: Frozen entrées, frozen TV dinners, frozen meats, frozen fish and other seafood, frozen vegetables, frozen fruits, frozen juice concentrates, ice cream, frozen yogurt, sherbets, popsicles, frozen bakery goods, etc.

A1090
All other foods

• Include: Canned foods, dietetic foods, baby foods, rice, dried beans, dried fruits and vegetables, coffee, tea, crackers, biscuits, pasta, sauces, flour, sugar, salt, spices, cooking oils and lards, salad dressings, jams, syrups, baking supplies, cereals, pickles, powdered or canned or evaporated or condensed dairy products, drink crystals, prepackaged cookies and cakes, unpopped popcorn etc.
• Exclude: Meals and lunches, pet foods.

A2000
Non-alcoholic beverages: Sum of A2010 and A2020

A2010
Soft drinks

• Include: Canned and bottled soft drinks.

A2020
Other non-alcoholic beverages

• Include: Fruit and vegetable juices or drinks (not frozen), iced tea, water, mineral water, non-alcoholic beer, etc.
• Exclude: Milk, cream, tea, coffee, soft drinks, frozen juice concentrates, drink crystals.

A3000
Alcoholic beverages

• Include: Beer, wine, liquor, liqueurs, wine and liquor coolers, etc.
• Exclude: Alcoholic beverages served on premises.

B1000
Personal care, Health and beauty products (non-electric): Sum of B1010 and B1020

B1010
Cosmetics and fragrances

• Include: Cosmetics, perfume, cologne, eau de toilette.
• Exclude: Facial, hand and body creams, nail polish and removers, skin lotions, toners, etc.

B1020
Other toiletries/personal care products

• Include: Toilet paper, facial tissue, hot water bottles, hair care preparations, tooth and denture pastes, toothbrushes(non-electric), mouthwashes, deodorants, antiperspirants, suntan lotions, nail polish and removers, beauty soaps, facial, hand and body creams, skin lotions, toners, bath oils, disposable diapers, feminine hygiene products, baby care products, hair brushes, shaving creams, razors (non-electric) and blades, foot care, prophylactics, nail clippers and files, contact lens solutions and cleaners, wigs and hair pieces, cosmetic bags, etc.
• Exclude: Electric personal care appliances (shavers/razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories, home health care equipment and supplies (crutches, canes, wheelchairs, etc.).

B2010
Prescription eyewear

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

B2020
Non-prescription eyewear

• Include: Eyewear bought without a prescription, frames bought separately, non-prescription sunglasses, eyeglass cases and other accessories.
• Exclude: Prescription eyewear, prescription sunglasses and contact lenses, contact lens solutions and cleaners.

B3000
Home health care "sick room" equipment and supplies

• Include: First-aid kits, bedpans, bed tables, crutches, canes, walkers, wheelchairs, artificial limbs, hearing aids, etc. Include parts and accessories.
• Exclude: Eyewear, orthopedic shoes, exercise and fitness equipment, drugs/medications.

B4000
Drugs (prescription and over-the-counter), vitamins and other health supplements: Sum of B4010 and B4020

B4010
Prescription drugs

• Include: Drugs purchased with a prescription.
• Exclude: Over-the-counter drugs, drugs purchased without a prescription.

B4020
Over-the-counter drugs, vitamins, herbal remedies and other health supplements

• Include: Painkillers, cold and cough remedies, laxatives, antacids, vitamins, herbal remedies, mineral health supplements, body enhancing supplements, power bars (nutritional), etc.
• Exclude: Drugs purchased with a prescription, other toiletries/personal care products.

C0000
Clothing and accessories: Sum of C1000 and C2000 and C3000 and C4000 and C5000 and C6000

C1000
Women's clothing and accessories: Sum of C1010 to C1070

• Exclude: Very specialized sports clothing, used clothing.

C1010
Women's outerwear

• Include: Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc.
• Exclude: Blazers, suit jackets.

C1020
Women's dresses and suits

• Include: One and two piece dresses, evening gowns, suits (including pant suits), maternity dresses and suits.
• Exclude: Wedding gowns, occupational uniforms.

C1030
Women's skirts, pants, blouses, sweaters and other tops and bottoms

• Include: Skirts, pants (dress and casual), jeans, shorts, blazers/jackets, blouses, shirts, vests, sweaters, sweat tops and bottoms, T-shirts, other tops and bottoms, etc. Include maternity tops and bottoms.

C1040
Women's hosiery

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

C1050
Women's lingerie, sleepwear and intimates

• Include: Pyjamas, dressing gowns, bathrobes, nightgowns, underfashions, brassieres, panties, girdles, slips, etc.
• Exclude: Hosiery.

C1060
Other women's clothing

• Include: Bathing suits, wedding gowns, occupational uniforms and clothing, aerobic clothing, etc.
• Exclude: Very specialized sports clothing.

C1070
Women's accessories

• Include: Hats, gloves, mitts, scarves, purses, wallets, fashion knapsacks, belts, umbrellas, hair accessories (barrettes) etc.
• Exclude: Backpacks, wigs.

C2000
Men's clothing and accessories: Sum of C2010 to C2060

• Exclude: Very specialized sports clothing, used clothing.

C2010
Men's outerwear

• Include: Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc.
• Exclude: Suits, sport jackets and blazers.

C2020
Men's suits, sport jackets and blazers

• Include: Sport jackets and blazers, made-to-measure and ready-to-wear suits.
• Exclude: Occupational uniforms.

C2030
Men's pants, shirts, sweaters and other tops and bottoms

• Include: Pants/slacks (dress and casual), jeans, shorts, dress/casual shirts, T-shirts, sweaters, vests, sweat tops and bottoms.

C2040
Men's underwear, sleepwear and hosiery

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

C2050
Other men's clothing

• Include: Bathing suits, occupational uniforms and clothing, aerobic clothing, etc.
• Exclude: Very specialized sports clothing.

C2060
Men's accessories

• Include: Hats, baseball caps, gloves, mitts, scarves, ties, wallets, belts, umbrellas, etc.
• Exclude: Wigs, toupees.

C3000
Girls' clothing and accessories

• Include: Girls' clothing (sizes 7 to 16) and accessories.
• Exclude: Very specialized sports clothing, used clothing.

C4000
Boys' clothing and accessories

• Include: Boys' clothing (sizes 7 to 18) and accessories.
• Exclude: Very specialized sports clothing, used clothing.

C5000
Infants' and children's clothing and accessories

• Include: Infants' clothing (sizes 0 to 24 mos.), children's clothing (sizes 2 to 6X), cloth diapers, rattles, bibs, teething rings, potties, receiving and other blankets, baby bedding and linens, diaper bags, crib mobiles, nursery wall hangings, baby plastic pants, baby bottles, breast pumps, nursing pads.
• Exclude: Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.

C6000
Unisex clothing

• Include: Unisex clothing and costumes (Halloween, Christmas, etc.).

D1000
Luggage and leather goods

• Include: Luggage, trunks, duffel bags, backpacks, sport bags, leather and leather-like: briefcases, portfolios, school bags, travel accessories, etc.
• Exclude: Purses, wallets, billfolds, camera and instrument cases, fashion knapsacks, etc.

D2000
Jewellery and watches

• Include: Fine, costume and estate jewellery; pocket watches, wrist and pendant watches, etc.
• Exclude: Clocks, jewellery repair and watch repair.

D3000
Footwear: Sum of D3010 and D3020

D3010
"Athletic" footwear

• Include: Running shoes, walking shoes, hiking boots, basketball shoes, tennis shoes, court shoes, cross-trainers, etc.
• Exclude: Sport specific cleated footwear for baseball, football and soccer, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates (ice, roller and in-line), etc.

D3020
"Non-athletic" footwear: Sum of D3021 to D3023

D3021
Women's and girls' non-athletic footwear

• Include: Fashion footwear: winter boots, rain boots, shoes, sandals, slippers. Also include cowboy boots, work boots, orthopedic shoes, clip-on shoe accessories, etc.
• Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

D3022
Men's and boys' non-athletic footwear

• Include: Fashion footwear: winter boots, rain boots, shoes, sandals, slippers. Also include cowboy boots, orthopedic shoes, work boots, etc.
• Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates, etc.

D3023
Infants' and children's non-athletic footwear

• Include: All types of non-athletic infants' and children's footwear. Also include orthopedic shoes.
• Exclude: Sports specific footwear, ski boots, skates, etc.

G1000
Housewares (non-electric) and household supplies: Sum of G1010 to G1030

G1010
Tableware, kitchenware, cookware and bakeware

• Include: Crystal and non-crystal tableware, crystal and non-crystal stemware, china (bone and other), flatware (silver, gold and other), kitchen knives, cutlery, glassware, bar accessories, baking tins and other bakeware, microwave ware, pots, pans, kitchen utensils, food storage containers, glass jars, kitchen scales, timers, oven dishes and other cook/kitchenware, lunch boxes and food flasks. Also include picnic baskets and accessories.
• Exclude: Kitchen and table linens, pot holders, electrical kitchen appliances, disposable tableware (plastic plates, utensils and glasses, paper plates, cups and napkins, paper/plastic tablecloths, etc.).

G1020
Household cleaning supplies, chemicals and paper products

• Include: Powdered soaps, detergents and cleaners, bleaches, scouring powders and pads, sponges, waxes and polishers, fabric dyes, BBQ starter fuel, paper towels, plastic and foil food wraps, wax paper, paper and plastic bags, disposable tableware (include paper and plastic plates, knives, forks, paper napkins, etc.), paper coffee filters, garbage bags, latex gloves, shoe polish.
• Exclude: Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.), automotive waxes and cleaners.

G1030
Other household supplies

• Include: Laundry equipment (baskets, drying racks, etc.), flashlights, closet organizers, hangers, garment bags, stools, steps, light bulbs, fuses, batteries, fire extinguishers, smoke detectors, extension cords, twine, string, matches, garbage cans, mops, buckets, brooms, dustpans, non-food storage containers, child safety products (outlet covers, cabinet locks, etc.), ironing boards, shoe laces, etc.
• Exclude: Laundry tubs

G2000
Home furnishings: Sum of G2010 to G2040

G2010
Floor coverings and tiles

• Include: Carpets, rugs, runners, wall-to-wall carpeting and underlays, linoleum, hardwood flooring, parquet flooring, vinyl/cork flooring. Include ceramic and clay tiles, marble and granite for floors, walls, counters or fireplaces.
• Exclude: Ceiling tiles.

G2020
Draperies and other interior window treatments (include furniture coverings)

• Include: Blinds (vertical, horizontal, roller), drapes, curtains, sheers, valances, etc. Also include furniture coverings.

G2030
Bedding, linens and bathroom accessories

• Include: Sheets, bedspreads, blankets (including electric), towels, pillows and cushions, pot holders, aprons, tablecloths, place mats, cloth napkins, dishtowels, shower curtains and liners, bath mats and sets, bathroom accessories, etc.
• Exclude: Baby blankets and other baby bedding and linens, disposable tablecloths and napkins.

G2040
Artworks and other home decorating products

• Include: Paintings, prints, lamps, lighting fixtures (interior and exterior), ceiling fans, clocks, mirrors, statuettes and carvings, candles, fireplace screens and fireplace accessories, decorative pottery, picture frames, jewellery boxes, silk and dried flowers, room dividers, Christmas ornaments/lights/artificial trees/decorations(indoor and outdoor), etc.
• Exclude: Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves, clock radios.

H0000
Furniture (indoor), household appliances and electronics: Sum of H1000 and H2000 and H3000

H1000
Furniture (indoor): Sum of H1010 to H1030

H1010
Mattresses and foundations

• Include: Mattresses (spring, foam and water), box springs and foundations, bed frames.
• Exclude: Headboards, crib mattresses, air mattresses, sofa beds, futons.

H1020
Nursery furniture and equipment

• Include: Cribs, crib mattresses, junior/toddler beds, changing tables, carriages, strollers, playpens, highchairs, walkers, carriers, baby monitors, etc. Include parts and accessories.
• Exclude: Car seats.

H1030
All other indoor furniture

• Include: Finished and unfinished furniture for the bedroom, living room, kitchen, dining room and home office. Include filing cabinets, safes, sofa beds, futons. Include parts and accessories.
• Exclude: Nursery furniture, lamps, mattresses and foundations, counters, cupboards.

H2000
Household appliances: Sum of H2010 and H2020

H2010
Major appliances

• Include: Stoves, ovens, ranges, range hoods and fans, microwave and convection ovens, refrigerators, freezers, washing machines, clothes dryers, dishwashers, room air conditioners. Include parts and accessories.
• Exclude: Central air conditioners, humidifiers attached to furnaces, "portable" humidifiers, dehumidifiers, "portable" space heaters, compactors, floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, shop vacs.

H2020
Small electrical appliances

• Include: Floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, "portable" humidifiers, dehumidifiers, "portable" space heaters, air purifiers, compactors, electric fans, toasters, toaster ovens, kettles, deep fryers, steamers, blenders, food processors and mixers, electric fry pans and griddles, bread makers, coffee makers, electric can openers, electric knives, irons, electric personal care appliances (shavers/razors, toothbrushes, hair dryers, curling irons, heating pads, foot care appliances), etc. Include parts and accessories.
• Exclude: Room air conditioners, electric blankets, power tools, shop vacs, garage door openers, televisions, audio/video equipment, computers, telephones, electric typewriters, other home electronics, etc.

H3000
Home electronics, computers and cameras: Sum of H3010 to H3050

H3010
Televisions and audio/video equipment

• Include: Televisions, VCRs, radios, sound systems, amplifiers, mixers, speakers, microphones, sound boards, video cameras/cases, CD/MP3 players (include portable), DVD players, tape decks, tape recorders, blank video and audio tapes, etc. Include parts and accessories.
• Exclude: Still and digital cameras, slide projectors, slides, screens, pre-recorded video and audio tapes and discs, musical instruments, car radios, car tape decks, car CD and DVD players and car speakers.

H3020
Cameras (still and digital) and related photographic equipment and supplies

• Include: Still and digital cameras/cases, slide projectors, slides and screens, camera cases, lenses, tripods, film, flash attachments, photo albums, etc. Include parts and accessories.
• Exclude: Video cameras and related equipment and supplies, picture frames, binoculars.

H3030
Computers, components and related equipment

• Include: Computers (include any pre-loaded software), hard drives, CD drives, DVD drives, memory chips, blank CDs, DVDs, and computer diskettes, webcams, modems, printers, scanners, plotters, keyboards, monitors, integrated circuits, cables, anti-glare screens, monitor stands, computer batteries, external numeric keypads, mice, mouse pads, CD,DVD and diskette storage boxes/cases/racks, Personal Digital Assistants (PDAs) etc. Include parts and accessories.
• Exclude: Software, fax machines, printer paper, used computers, used components and equipment, electronic games and game systems.

H3040
Computer software for business and entertainment (exclude electronic games)

• Include: Software for business and entertainment, multimedia items (includes a book and cassette or disk that are packaged and sold together).
• Exclude: Electronic games and game systems (Nintendo, PlayStation, Xbox, etc.) and accessories, "talking" books, books on the subject of software, blank CDs, DVDs and diskettes.

H3050
Telephones and home office electronics

• Include: Telephones, cellular phones, answering machines, adding machines, fax machines, typewriters, pagers, calculators, photocopiers, etc. Include parts and accessories.
• Exclude: Computer related equipment, prepaid air time for cellular phones.

K1000
Hardware and home renovation products: Sum of K1010 to K1060

K1010
Plumbing, heating, cooling and electrical equipment and supplies

• Include: Furnaces and filters, ductwork, humidifiers attached to furnaces, central air conditioners, air exchangers, air cleaners, water purifiers, water heaters, woodstoves, fireplace inserts and related equipment, baseboard heaters, pipes and valves for plumbing, bathtubs, bathtub/shower enclosures, whirlpools, indoor jacuzzis, saunas, toilets, sinks, faucets, laundry tubs, pumps, fuse boxes, electrical wiring, light switches and plugs, power generators, etc.
• Exclude: Outdoor jacuzzis, fireplace accessories and screens, outdoor hot tubs, bathroom cabinets, drainage pipes.

K1020
Paint, wallpaper and related supplies

• Include: Household paint, stain, thinners, brushes, wallpaper, paste, scrapers, etc.
• Exclude: Craft and artists' paints and thinners, automotive paints.

K1030
Tools, hand and power and accessories

• Include: Ladders, carpenters' tools, mechanics' tools, snow shovels, portable power tools, bench power tools, axes, picks, wrenches, screwdrivers, saws, planes, clamps, trowels, hammers, pliers, drills, sanders, toolboxes, measuring tapes, files, chisels, routers, etc.
• Exclude: Chain saws, garden tools, hoes, rakes, garden shovels, spades, etc.

K1040
Hardware

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

K1050
Lumber and other building materials

• Include: Lumber, pressure treated wood, particle board, plywood, panelling, moulding, drywall, plaster, cement, concrete products, bricks, paving stones, siding, fencing, decking, windows, doors, sashes, screens, skylights, shutters, roof trusses, vents, eavestroughing, insulation, vapour barriers, housewrap, drainage pipes, shingles and other roofing materials, weatherstripping, caulking, sheet glass (non-automotive), cabinets (kitchen, bathroom, etc.), counter tops, stairs, railings, mantels, ceiling tiles, etc.
• Exclude: Hardwood flooring, tiles, marble, granite.

K1060
Other "hardware" and building products

• Include: Weather vanes, lightning rods, awnings, car shelters, shop vacs, garage door openers, security/alarm systems, water pressure cleaners, chemical driveway cleaners, concrete and asphalt sealers, flagpoles, mailboxes, house numbers, door chimes, medicine cabinets, shelving, chain, wire, rope, tarpaulins, docks, blueprints, sandpaper, duct tape, etc.
• Exclude: Fees for drawing up blueprints.

L1000
Sporting goods: Sum of L1010 to L1070

• Exclude: Used sporting goods

L1010
Bicycles and biking equipment and accessories

• Include: Bicycles, tires and tubes, pumps, helmets, locks, other biking accessories, specialized biking clothing not for street wear, three-wheeled non-motorized bikes for adults.
• Exclude: Tricycles for children.

L1020
Hunting, fishing and camping equipment and supplies

• Include: Firearms and ammunition (all kinds), bows and arrows (all kinds), fishing tackle and other equipment, hunting blinds, tents, sleeping bags, camping-type air mattresses, hunting and camouflage clothing, hip waders, lanterns, picnic coolers, camping stoves, bait, etc.
• Exclude: Tent trailers.

L1030
Hockey, baseball, football, soccer, volleyball and basketball equipment and supplies

• Include: Nets, balls, hockey skates, ringuette equipment, cleated footwear, team uniforms, other related equipment.
• Exclude: Baseball caps and other "sports" clothing for street wear.

L1040
Ski and snowboard equipment and accessories for alpine and cross country

• Include: Skis, ski boots, bindings, ski poles, ski goggles, snowboards, specialized aerodynamic racing suits and accessories.
• Exclude: Ski jackets and apparel, water ski equipment.

L1050
Golf equipment and accessories

• Include: Golf clubs, golf bags and pull-carts (motorized and non-motorized), golf shoes and gloves, tees, etc.
• Exclude: Golf carts, "golf" clothing.

L1060
Exercise and fitness equipment

• Include: Home gyms, stationary bikes, rowing machines, abdominal exercisers, free weights, exercise balls, etc.
• Exclude: Exercise clothing, exercise videos.

L1070
All other sporting goods

• Include: Figure skates, in-line skates, skateboards, roller skates, sailboards, rock climbing equipment and accessories, tennis and squash equipment, ping pong equipment, badminton equipment, pool/snooker tables and accessories, life jackets, wet suits, saddlery, tack, water skis and equipment, scuba equipment, bowling shoes and equipment, broomball shoes and equipment, curling shoes and equipment, snorkels, goggles, binoculars, water air mattresses, dance shoes, trampolines, boxing equipment, etc.
• Exclude: Used sporting goods.

L2000
Toys, games and hobby supplies

• Include: Toys, tricycles for children, dolls, stuffed animals, wagons, sleds and sleighs, table soccer, air hockey, table hockey, dart boards, chess sets, board games, electronic games and game systems (e.g. Nintendo, PlayStation, Xbox, etc.), chemistry sets, model kits, train sets, puzzles, playing cards, etc.
• Exclude: Computer software games, three-wheeled bikes for adults, used toys and games.

L3000
Fabrics, yarns, sewing supplies and notions

• Include: Fabrics, knitting yarns, ribbons, upholstery fabric and foam, needles, threads, buttons, sewing kits, etc.
• Exclude: Sewing machines.

L4000
Craft and artists' supplies

• Include: Craft supplies and products (including paints), handicraft kits, artist's paints, brushes, easels, stained glass making supplies, craft glue guns and glue, etc.
• Exclude: Household and industrial glues and adhesives.

L5000
Musical instruments, parts and accessories and supplies

• Include: Musical instruments, parts and accessories, sheet music.
• Exclude: Amplifiers, sound boards, mixers, speakers, microphones.

L6000
Pre-recorded CDs, DVDs and video and audio tapes

• Include: Pre-recorded CDs, DVDs, video and audio tapes, etc.
• Exclude: "Talking" books, CD and DVD rental, video rental.

L7000
Books, newspapers, and other periodicals: Sum of L7010 and L7020

L7010
Books, hard cover and paperback

• Include: Text books, reference books, children's books, bibles, atlases and all other books, including books in electronic format ("talking" books).
• Exclude: "Multimedia items" (includes a book and a cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, brochures, pamphlets, owners manuals, comic books, etc.

L7020
Newspapers, magazines and other periodicals

• Include: Newspapers, magazines, periodicals, comic books, etc.

P1000
Lawn and garden products, equipment and plants: Sum of P1010 to P1030

P1010
Lawn/Garden/Patio furniture

• Include: Lawn chairs and tables, cottage outdoor furniture, hammocks, patio furniture, patio table umbrellas, cushions, beach umbrellas.

P1020
Outdoor power equipment and accessories

• Include: Snowblowers, lawn mowers, garden tractors and attachments, tillers, mulchers, chippers, leaf blowers, chainsaws, etc.

P1030
Lawn and garden related products and nursery stock: Sum of P1031 and P1032

P1031
Nursery stock and supplies

• Include: Plants, bushes, trees, shrubs, sod, seeds, bulbs, cuttings, earth, fertilizers, pesticides, herbicides, real cut Christmas trees, outdoor soil, etc.
• Exclude: Indoor cut flowers, indoor potted plants.

P1032
Other lawn and garden related products

• Include: Pools (above and in-ground) and pool supplies, outdoor hot tubs/jaccuzis, ponds and accessories, barbeques and accessories, wheelbarrows, pruners, garden tools, hoses, garden shovels, spades, hoes, rakes, garden sheds, lawn ornaments, outdoor specialty lighting (security/landscape/patio), outdoor urns, outdoor planters, gazebos, composters, picnic tables, sprinklers, playground structures, playground equipment, etc.
• Exclude: Picnic baskets and accessories.

R1000
Recreational vehicles: Sum of R1010 to R1030

R1010
Motor homes, travel trailers and truck campers

• Include: Motor homes, travel trailers, tent trailers, folding camping trailers, truck campers, converted vans. Include non-automotive parts and accessories.
• Exclude: Mobile homes, tires and other automotive type parts and accessories sold separately, used motor homes and travel trailers and truck campers, used parts and accessories.

R1020
Motorcycles and scooters

• Include: Motorcycles, scooters, motorbikes, mopeds, all-terrain vehicles. Include non-automotive parts and accessories and related trailers.
• Exclude: Tires and other automotive type parts and accessories sold separately, used motorcycles and scooters, used parts and accessories.

R1030
Boats and other recreational vehicles and accessories

• Include: Fishing and speed boats and motors, canoes, kayaks, rowboats, sailboats, houseboats, cabin cruisers, yachts, paddle boats, dinghies, personal watercraft (PWC's), aircraft, snowmobiles, golf carts, dune buggies, paddles, oars, sails, anchors, etc. Include non-automotive parts and accessories and related trailers, boating radar equipment, depth finders.
• Exclude: Used boats and other used recreational vehicles and accessories, used parts and accessories, sail boards, life jackets, motorcycles, mopeds, motorbikes, all-terrain vehicles, trailer tires sold separately.

S0000
Receipts/commissions from non-automotive repairs, service, rental and leasing: Sum of S1000 to S4000

S1000
Receipts from the rental of CDs, DVDs, video and audio tapes and video games

S2000
Other rental and leasing receipts/commission

• Include: Tables, chairs, tableware and other party supplies, tools, machinery, appliances, furniture, electronics, clothing, costumes, trailers, recreational vehicles, farm equipment, etc.
• Exclude: Rental and leasing of cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks.

S3000
Repair receipts/commission

• Include: Revenue from the repair of appliances, pools, jacuzzis, spas, electronics, clocks, jewellery, watches, shoes, bicycles, furniture, musical instruments, recreational vehicles (e.g. boats, snowmobiles, tent trailers, motorcycles, etc.), farm equipment, piano tuning and repairs.
• Exclude: Automotive repairs.

S4000
Receipts/commissions from the provision of a service

• Include: Lottery tickets, post office (stamps), banking machines (ATM's), photocopying, faxing, bus tickets, bottle deposit, vending machines, photo finishing, installation charges, tailoring, drapery making, dry cleaning, portrait services, picture framing, catering, art restoration, landscaping, upholstering, upholstery or carpet cleaning, travel, insurance and income tax services, accommodation, dress making, hair cutting , manicures, key cutting, fees for wine or beer making, fees for drawing up blueprints, warranty, storage, lessons, courses, skate sharpening, engraving, licenses (fishing, hunting, etc.), delivery charges, freight charges, calling cards, prepaid air time for cellular phones, fabric protection, etc.
• Exclude: Automotive servicing, automotive upholstery.

S5000
Meals and lunches

• Include: Revenue from sandwich bars, lunch counters, restaurants, diners, delicatessens, coffee shops, cafeterias, ice cream cones and alcoholic beverages served on premise, etc.
• Exclude: "Deli" foods, prepared foods for take-out.

U1000
Automotive fuels, oils and additives (for automotive and recreational vehicles and farm equipment):
Sum of U1010 and U1020

U1010
Automotive Fuels

• Include: Gasoline, diesel, ethanol blends, natural gas, propane.

U1020
Automotive oils and additives

• Include: Engine oils, automotive greases, windshield washer fluids, gas line and fuel injector cleaners, antifreeze, etc.

V1000
New automotive vehicles (exclude converted vans): Sum of V1010 to V1030

V1010
New cars

• Include: New cars
• Exclude: Parts and accessories.

V1020
New light trucks, vans, minivans and sport utility vehicles

• Include: New pickup trucks, vans, minivans, jeeps, other sport utility vehicles.
• Exclude: Parts and accessories, converted vans.

V1030
New medium/heavy trucks and buses

• Include: New class 4, 5, 6, 7 and 8 trucks, buses.
• Exclude: Parts and accessories.

V2000
Used automotive vehicles (exclude converted vans): Sum of V2010 to V2030

V2010
Used cars

• Include: Used (include antique) cars.
• Exclude: Parts and accessories.

V2020
Used light trucks, vans, minivans and sport utility vehicles

• Include: Used (include antique) pickup trucks, vans, minivans, jeeps, other sport utility vehicles.
• Exclude: Parts and accessories, converted vans.

V2030
Used medium/heavy trucks and buses

• Include: Used class 4, 5, 6, 7 and 8 trucks, buses.
• Exclude: Parts and accessories.

V3000
Automotive parts and accessories for automotive and recreational vehicles and farm equipment (new, used and rebuilt): Sum of V3010 and V3020

V3010
Tires (new, used and retreaded)

• Include: New, used and retreaded tires and tubes for cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks, recreational vehicles, farm equipment, utility trailers.
• Exclude: Wheels, hubcaps.

V3020
Other automotive parts and accessories (new, used and rebuilt)

• Include: Automotive parts and accessories for cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks, recreational vehicles, farm equipment. Include shock absorbers, windshields, radiators, wheels, hubcaps, car radios, CD and DVD players, tape decks, speakers, alarm systems, batteries, block heaters, spark plugs, engines and engine parts, mufflers, resonators, exhaust and tail-pipes, fenders, bumpers, body parts, horns, jacks (hydraulic and otherwise), mirrors, air conditioners, antennas, automotive paints and cleaning compounds, buffers, floor mats, roll bars, roof racks, seat covers, infant car seats, ski carriers, trailer hitches, windshield wiper blades, ice scrapers, battery chargers, remote car starters, etc.
• Exclude: Tires and tubes.

V4000
Labour receipts from automotive repairs, maintenance and service

• Include: Labour receipts from work on automobiles (cars, vans, trucks, etc.), for repairs and installation of brakes, radiators, mufflers, engines, tires, etc. Include receipts from tune-ups, oil changes and lubrications, tire balancing, wheel alignments, car washing services, towing services, body shop services, painting, automobile upholstery service, etc.
• Exclude: Labour receipts from repairs of recreational vehicles, farm equipment.

V5000
Receipts from automotive rental

• Include: Receipts from rental of automobiles (cars, vans, trucks, etc.).
• Exclude: Trailer rental, recreational vehicles rental, farm equipment rental.

X0100
Supplies for making wine and beer

• Include: Concentrates, malts, chemicals, corks, labels, bottles, etc.
• Exclude: Fees for wine or beer making.

X0200
Pet food, supplies and accessories

• Include: Pet foods, snacks and treats, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc. Include wild birdseed.
• Exclude: Pets, tack, saddlery.

X0300
Tobacco products and supplies

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

X0400
Giftware, novelties and souvenirs

X0500
Stationery, office supplies, cards, giftwrap and party supplies

• Include: Writing paper/pads, thank you notes, greeting cards, invitations, postcards, computer printer paper, copier paper, file folders, diaries, planners, agendas, giftwrap, gift bags, tags, boxes, party favours and streamers, pens, pencils, markers, rulers, scotch tape, binders, staplers and staples, desk accessories, maps, calendars, etc.
• Exclude: Artist's supplies.

X0600
Cut flowers, indoor potted plants and related floral supplies

• Include: Cut flowers, indoor potted plants, fertilizers, insecticides and pesticides for indoor use, etc.
• Exclude: Outdoor nursery stock and supplies.

X0700
Pets

• Include: Domestic and exotic household pets.
• Exclude: Pet food, accessories and supplies.

X0800
Collectors' items

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

X0900
Manufactured mobile homes (new and used)

X1000
Monuments and tombstones

• Include: Coffins, cremation urns.

X1100
Farm equipment (new and used) and other farm-related products and supplies

• Include: New and used tractors, hay balers, harrows, combines, animal feed, crop seed, fertilizer, veterinary supplies, horse and cattle trailers, other specialized farm equipment, etc. Include parts and accessories.
• Exclude: Automotive type parts and equipment, garden tractors and attachments, products sold for non-farm use.

X1200
Professional and scientific instruments and equipment

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

X1300
Used/second-hand merchandise and antiques

• Include: Used sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs, video tapes, laser discs, antiques, recreational vehicles, canoes, kayaks, non-automotive parts and accessories of recreational vehicles.
• Exclude: Used automobiles, automotive parts and accessories, mobile homes, farm equipment.

X1400
Household fuels

• Include: Natural gas and propane for household use, electricity, heating oils, kerosene, wood for stoves and fireplaces, coal, wood pellets, camp stove fuel, fondue fuel, etc.
• Exclude: Automotive fuels, cigarette lighter fuels, barbecue starter fuel.

Y0000
Other

• Include: Any revenue/commissions earned on the sale of products not listed above such as: ice cubes/blocks, fireworks, trophies, utility trailers not elsewhere classified, gift certificates, safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.), charity, etc.

Index B - Alphabetic by Commodity

Index B - Alphabetic by Commodity

Code	Commodity
S4000	Accommodation services
H3050	Adding machines
D3010	Aerobic shoes
C2050	Aerobic wear, men's
C1060	Aerobic wear, women's
G2030	Afghans
B1020	Aftershave
X0500	Agendas
V3020	Air conditioners, automotive
K1010	Air conditioners, central
H2010	Air conditioners, room
K1010	Air exchangers
V3020	Air fresheners, automotive
G1020	Air fresheners, household
L2000	Air hockey
L1020	Air mattresses, camping
L1070	Air mattresses, water
H2020	Air purifiers
R1030	Aircraft and part and accessories, new
X1300	Aircraft and part and accessories, used
V3020	Alarm systems, automotive
K1060	Alarm systems, household
X0800	Albums, coin and stamp collection
H3020	Albums, photo
A3000	Alcoholic beverages
R1020	All-terrain vehicles (ATV's) and parts and accessories, new
X1300	All-terrain vehicles (ATV's) and parts and accessories, used
S4000	Alterations and repair services, clothing and drapery
G1020	Ammonia cleaners
L1020	Ammunition, hunting and target shooting
V3020	Amplifiers, automotive
H3010	Amplifiers, non-automotive
B4020	Analgesics
R1030	Anchors, boat
K1040	Anchors, hardware
X0700	Animals, pets
H3050	Answering machines
B4020	Antacids
U1020	Antifreeze
B4020	Antihistamines
B1020	Antiperspirants
V2010	Antique cars
V2020	Antique light trucks and vans
X1300	Antiques (excl. automobiles)
S3000	Appliance repair and maintenance services
R1010	Appliances (camper, motor home, etc.)
R1030	Appliances (yacht, cruise, etc.)
H2010	Appliances, household (major)
H2020	Appliances, household (small electrical)
X1300	Appliances, used
G2030	Aprons
X0200	Aquariums
L1020	Archery equipment and supplies
S4000	Art restoration services
G2040	Artificial Christmas trees
B3000	Artificial limbs
L4000	Artists' supplies and equipment (paints, charcoal, brushes, etc.)
K1060	Asphalt sealing compounds
B1020	Astringents
L7010	Atlases
D1000	Attaché cases
H3010	Audio and video equipment and supplies
H3030	Audio disc, blank
L6000	Audio disc, pre-recorded
S1000	Audio disc, rental
H3010	Audio tape, blank
L6000	Audio tape, pre-recorded
S1000	Audio tape, rental
X0800	Autographed collectors' items
U1010	Automotive fuels
U1020	Automotive oils and additives
V3020	Automotive parts and accessories (excl. tires and tubes), new and used
V4000	Automotive repair and maintenance services
V4000	Automotive upholstery
K1060	Awnings
K1030	Axes
C5000	Baby (blankets, bottles, clothing and accessories, linens, plastic pants)
H1020	Baby (monitors, walkers, furniture and equipment)
B1020	Baby care products
A1090	Baby foods
D1000	Backpacks
C1070	Backpacks, women's fashion
A1070	Bacon, "deli"
A1010	Bacon, prepackaged
L1070	Badminton equipment
D3010	Badminton shoes
A1050	Bagels, fresh
A1080	Bagels, frozen
G1030	Bags, garment
X0500	Bags, gift
L1050	Bags, golf
G1020	Bags, paper and plastic
L1020	Bait (incl. live)
A1050	Bakery products, fresh, in-house and commercial
A1080	Bakery products, frozen
A1090	Bakery type products, prepackaged
G1010	Bakeware
A1090	Baking supplies (chocolate, flour, baking powder, chopped nuts, etc.)
L1030	Balls (baseball, football, soccer, volleyball and basketball)
L1050	Balls, golf
L1070	Balls, tennis and other racquet sports
L2000	Balls, toys
K1030	Band saws
B1020	Bandages
S4000	Banking machines (service)
G1020	Barbecue (BBQ) starter fuel
P1032	Barbecues (BBQs) and accessories
G2040	Barometers
C2060	Baseball caps
L1030	Baseball cleats, equipment and uniforms
K1010	Baseboard heaters
K1050	Baseboard trim
L1030	Basketball equipment and uniforms
D3010	Basketball shoes
B1020	Bath and shower gels, oils, salts
C4000	Bathing suits, boys' (sizes 7 to 18)
C3000	Bathing suits, girls' (sizes 7 to 16)
C5000	Bathing suits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2050	Bathing suits, men's
C1060	Bathing suits, women's
C2040	Bathrobes, men's
C1050	Bathrobes, women's
G2030	Bathroom accessories
K1050	Bathroom cabinets (excl. medicine)
G2030	Bathroom mats
K1010	Bathtubs
V3020	Batteries, automotive
H3030	Batteries, computer
G1030	Batteries, household
K1030	Batteries, rechargeable (power tools)
K1050	Batting, fiberglass insulation
K1050	Beams, structural
A1090	Beans, dried
S4000	Beauty parlour services
H1010	Bed frames
H1030	Bed headboards, footboards
H1020	Bed, junior/toddler
G2030	Bedding, household (excl. nursery)
C5000	Bedding, nursery
B3000	Bedpans
G2030	Bedspreads
A1010	Beef, fresh
A1080	Beef, frozen
A3000	Beer (excl. non-alcoholic)
S4000	Beer and wine making fees
X0100	Beer and wine making kits
X0100	Beer brewing supplies (incl. bottles, labels and caps)
A2020	Beer, non-alcoholic
V3020	Belts, automotive
C4000	Belts, boys'
K1010	Belts, furnace
C3000	Belts, girls'
C2060	Belts, men's
K1030	Belts, power tools
C1070	Belts, women's
A1090	Beverage crystals
A3000	Beverages, alcoholic
A2020	Beverages, non-alcoholic (excl. soft drinks)
A2010	Beverages, soft drinks
L7010	Bible
C5000	Bibs, baby
S3000	Bicycle repair services
L1010	Bicycles (excl. children's tricycles)
L1060	Bicycles, stationary
L1010	Bike clothing, specialized (padded shorts, singlets, etc.)
L1010	Biking equipment and accessories
L1070	Billiard tables and accessories
X0500	Binders (stationery)
L1070	Binoculars
X0200	Birdseed (incl. wild bird feed)
A1090	Biscuits, prepackaged
G2030	Blankets (incl. electric; excl. baby)
C5000	Blankets, baby
C2020	Blazers, men's
C1030	Blazers, women's
G1020	Bleaches, household
B1020	Bleaches, personal, hair
H2020	Blenders
L1020	Blinds, hunting
G2020	Blinds, window
V3020	Block heaters
C3000	Blouses, girls'
C1030	Blouses, women's
K1060	Blueprints
S4000	Blueprints, fees for drawing up
K1050	Boards, lumber (1x6, 2x4, etc.)
R1030	Boat lifts
R1030	Boat trailers
R1030	Boats and parts and accessories, new
X1300	Boats and parts and accessories, used
V3020	Body panels, automotive
B1020	Body powders
V4000	Body shop and collision services
A1070	Bologna, "deli"
A1010	Bologna, prepackaged
K1040	Bolts, hardware
L7010	Books, "talking"
L2000	Books, colouring and drawing
L7010	Books, hard and soft cover, new
L7010	Books, reference and text
X1300	Books, used
D3010	Boots, hiking
D3023	Boots, infants' and children's (winter, rain, cowboy)
D3022	Boots, men's and boys' (winter, rain, cowboy, work)
D3021	Boots, women's and girls' (winter, rain, cowboy, work)
S4000	Bottle deposit
C5000	Bottles, baby
L1070	Bowling equipment and shoes
L4000	Bows, craft supplies
X0500	Bows, giftwrap
X0500	Box folders
H1010	Box springs
X0500	Boxes, gift giving
L1070	Boxing equipment
C4000	Boys' clothing and accessories (sizes 7 to 18)
B3000	Braces (neck, leg, ankle, wrist, etc.)
V4000	Brake repair service
V3020	Brakes, automotive
C1050	Brassieres
H2020	Bread makers
A1050	Bread, fresh
A1080	Bread, frozen
C5000	Breast pumps
K1050	Bricks, building and paving
L1070	Bridles
D1000	Briefcases (leather and leather-like)
L1070	Broomball equipment and shoes
L1070	Brooms, curling and broomball
G1030	Brooms, household
K1020	Brushes and rollers, household paint
L4000	Brushes, artists'
B1020	Brushes, hair, personal
X0200	Brushes, pet grooming
K1040	Builders' hardware
P1031	Bulbs, plant
A1050	Buns, fresh
A1080	Buns, frozen
C5000	Bunting bags, infants'
X1000	Burial monuments
S4000	Bus tickets, service revenue
V1030	Buses, new
V2030	Buses, used
P1031	Bushes and shrubs
A1040	Butter
L3000	Buttons, sewing
K1040	Cabinet hardware and fittings
K1010	Cable (coaxial, electrical wiring, etc.)
S5000	Cafeterias, revenue from
A1050	Cakes, fresh
A1080	Cakes, frozen
A1090	Cakes, prepackaged
X0500	Calculator tapes
H3050	Calculators
X0500	Calendars
H3010	Camcorders and accessories
H3020	Cameras (still and digital) and accessories
H3010	Cameras and accessories, video
C1050	Camisoles (incl. sets)
L1020	Camouflage and hunting clothing
L1020	Camouflage nets
R1010	Campers, truck mounted
L1020	Camping equipment and supplies
L1020	Camping stoves
H2020	Can openers, electric
G1010	Can openers, non-electric
G2040	Candles
A1060	Candy (excl. baking supplies)
A1060	Candy apples
A1060	Candy floss
B3000	Canes, walking
A1090	Canned food (excl. pet)
R1030	Canoes, new
X1300	Canoes, used
L4000	Canvases, artists' supplies
C2060	Caps, baseball
V3020	Car bras
V3020	Car seats, infants' and children's
K1060	Car shelters
V4000	Car washing and waxing services
G1030	Carbon monoxide and smoke detectors
U1020	Carburettor and fuel injector cleaners
X0800	Card collections
X0500	Cards (greeting, birthday, Christmas, etc.)
L2000	Cards, playing
K1030	Carpenters' tools
G1020	Carpet and rug shampoos and deodorizers
S4000	Carpet cleaning services
G2010	Carpets and underlay
V1010	Cars, new
V2010	Cars, used
G2040	Carvings, artwork
V3020	Cassette players, automotive
H3010	Cassette players, non-automotive
R1030	Catamarans, new
X1300	Catamarans, used
S4000	Catering services
K1050	Caulking compounds
H3030	CD computer drives
V3020	CD players, automotive
H3010	CD players, non-automotive
S1000	CD, rental
H3030	CDs, blank
L6000	CDs, pre-recorded
G2040	Ceiling fans
K1050	Ceiling tiles
H3050	Cellular phones
S4000	Cellular phones, prepaid air time
K1050	Cement and other refractories
H2020	Central vacuums
A1090	Cereals, breakfast
K1060	Chains, hardware
P1020	Chainsaws
H1020	Changing tables, infants'
L4000	Charcoal, artists' supplies
Y0000	Charity
A1040	Cheese (incl. "deli" cheese, cottage cheese etc)
L2000	Chemistry sets
L2000	Chess boards and accessories
A1070	Chicken, barbecued
A1010	Chicken, fresh
A1080	Chicken, frozen
G1010	China
P1020	Chippers, wood and garden
A1060	Chips (potato, corn, nacho, etc.)
K1030	Chisels
A1060	Chocolate (bars, wafers, etc.; excl. baking chocolate)
A1090	Chocolate, baking
X0500	Christmas giftwrap, tags and bows
G2040	Christmas lights and decorations
G2040	Christmas trees, artificial
P1031	Christmas trees, real, cut
X0300	Cigarettes
X0300	Cigars
K1010	Circuit breakers
K1030	Circular saws
K1060	Cleaning compounds, industrial
G1020	Cleaning supplies, household
L1030	Cleats (baseball, football and soccer)
C2010	Cloaks, men's
C1010	Cloaks, women's
S3000	Clock and watch repair and cleaning services
H3010	Clock radios
G2040	Clocks
G1030	Closet organizers
S4000	Clothing alterations
C4000	Clothing and accessories, boys' (sizes 7 to 18)
C3000	Clothing and accessories, girls' (sizes 7 to 16)
C5000	Clothing and accessories, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
R1020	Clothing, motorcycle
S2000	Clothing, rental
C6000	Clothing, unisex
X1300	Clothing, used
X1400	Coal, household fuel
C4000	Coats, boys' (sizes 7 to 18)
C3000	Coats, girls' (sizes 7 to 16)
C5000	Coats, infants' and children's' (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Coats, men's
C1010	Coats, women's
A1090	Coffee
G1020	Coffee filters (paper)
H2020	Coffee makers and grinders
S5000	Coffee shops, revenue from
X1000	Coffins
X0800	Coin collections
C1070	Coin purses
B4020	Cold remedies
X0800	Collectors' items (coins, stamps, cards, etc.)
B1010	Colognes
L2000	Colouring books
G2030	Comforters
L7020	Comic books
Y0000	Commissions from Sears catalogue sales
H2020	Compactors, household waste
P1032	Composters
H3040	Computer software, business and entertainment
H3030	Computers and components and accessories, new
X1300	Computers, used
X0100	Concentrates, wine and beer making
K1060	Concrete sealing compounds
B1020	Conditioners, hair
B1020	Condoms
K1010	Conduit
A1060	Confectionery
B1020	Contact lens solutions and cleaners
B2010	Contact lenses
G1010	Containers, food storage
G1030	Containers, non-food storage
B1020	Contraceptives, non-prescription
H2010	Convection ovens
R1010	Converted vans (recreational)
A1050	Cookies, freshly baked
A1090	Cookies, prepackaged
G1010	Cookware
L1020	Coolers, food, camping and picnic
A3000	Coolers, liquor and wine
K1010	Cooling equipment and supplies
G1010	Corkscrews
K1050	Corrugated steel roofing
B1020	Cosmetic bags
B1010	Cosmetics and fragrances (excl. personal care products)
D2000	Costume jewellery
S2000	Costume rental
C6000	Costumes (Halloween, Christmas, etc)
B1020	Cotton balls and batting
B4020	Cough drops, lozenges and syrups
K1050	Countertops
D3010	Court shoes (tennis, badminton, etc.)
V3020	Covers, automobile
P1032	Covers, barbecue
R1030	Covers, boat
G2020	Covers, furniture
R1020	Covers, motorcycle
D3022	Cowboy boots, men's and boys'
D3021	Cowboy boots, women's and girls'
A1090	Crackers
L4000	Craft supplies
A1040	Cream (sour, table, whipping)
A1090	Cream, powdered
X0400	Crests and pins
C5000	Crib mobiles
H1020	Cribs, baby (incl. mattresses)
L3000	Crochet hooks
L3000	Crochet thread and yarn
X1100	Crop seed
D3010	Cross-trainers, footwear
B3000	Crutches
G1010	Crystal, tableware and stemware
L1070	Curling equipment and accessories
H2020	Curling irons
L1070	Curling kilts
L1070	Curling shoes
G2020	Curtains
G2030	Cushions, household
P1010	Cushions, patio furniture
G1010	Cutlery
A1040	Dairy products, fresh (incl. eggs; excl. ice cream)
A1090	Dairy products, powdered, canned, evaporated or condensed
L1070	Dance shoes
L2000	Dart boards and accessories
X0500	Day/week/month planners
G2040	Decorations, seasonal
H2020	Dehumidifiers
A1070	Deli foods and salads (excl. cheese)
S4000	Delivery charges, service revenue
B1020	Denture cleaners
B1020	Deodorants, personal
G1020	Deodorizers, room
H2020	Depilatories, electric
B1020	Depilatories, non-electric
R1030	Depth finders (boat)
X0500	Desk accessories
C5000	Diaper bags
C5000	Diapers, cloth
B1020	Diapers, disposable, baby and adult
U1010	Diesel fuel
A1090	Dietetic foods
H3010	Digital camcorders
H3020	Digital cameras
R1030	Dinghies
V3020	Disc players, CD, DVD (automotive)
H3010	Disc players, CD, DVD and laser (nonautomotive)
L6000	Discs, audio and video, pre-recorded
S1000	Discs, audio and video, rental
L6000	Discs, laser, pre-recorded
G1020	Dish detergent
G2030	Dishcloths/towels
G1010	Dishes, tableware
H2010	Dishwashers
G1020	Disinfectants, household
H3030	Diskettes, blank
K1060	Docks
G2030	Doilies
L2000	Dolls
K1060	Door chimes
K1040	Door hardware (knobs, hinges, locksets, etc.)
K1050	Doors and frames
A1050	Doughnuts, fresh
A1080	Doughnuts, frozen
S4000	Drapery making services
G2020	Drapes
G2040	Drawings, original
C1020	Dresses, 1 or 2 piece
C2040	Dressing gowns, men's
C1050	Dressing gowns, women's
S4000	Dressmaking services
K1030	Drills (hand, power)
A1090	Drink crystals
K1060	Driveway sealing compounds, oil base or acrylic
B4020	Drugs, non-prescription
B4020	Drugs, over-the-counter
B4010	Drugs, prescription
S4000	Dry cleaning services
G1030	Dryers, clothes rack
H2010	Dryers, clothes, appliance
H2020	Dryers, hair
K1050	Drywall
K1060	Duct tape
K1010	Ducts, air and heating
D1000	Duffel bags
R1030	Dune buggies, new
X1300	Dune buggies, used
G1030	Dustpans
G2030	Duvets and duvet covers
H3030	DVD computer drives
V3020	DVD players, automotive
H3010	DVD players, non-automotive
S1000	DVD, rental
H3030	DVDs, blank
L6000	DVDs, pre-recorded
L4000	Easels, artists' supplies
B1010	Eau de toilette
K1050	Eavestroughing
A1040	Eggs, fresh
K1010	Electrical equipment and supplies
K1010	Electrical panel
K1060	Electrical tape
X1400	Electricity, household power source
B1020	Emery boards
V4000	Engine cleaning and washing services
U1020	Engine oils, automotive
V3020	Engines, automotive, new and reconditioned
S4000	Engraving
H3020	Enlarging equipment, photographic
A1080	Entrées, frozen
X0500	Envelopes
U1010	Ethanol fuel blends
C2050	Exercise and fitness clothing, men's
C1060	Exercise and fitness clothing, women's
L1060	Exercise balls
L1060	Exercise equipment
K1010	Exhaust fans
G1030	Extension cords, household
B2020	Eyewear accessories (eyeglass cases, frames bought separately etc.)
B2020	Eyewear, non-prescription (incl. sunglasses)
B2010	Eyewear, prescription (incl. sunglasses)
G1020	Fabric dyes
S4000	Fabric protection services
G1020	Fabric softeners
L3000	Fabrics (incl. drapery and upholstery)
B1020	Facial tissues
H2020	Fans, household, electric
X1100	Farm equipment, new and used
K1040	Fasteners, hardware
K1010	Faucets
H3050	Fax machines
S4000	Faxing services
X1100	Feed, farm animals
B1020	Feminine hygiene products
K1050	Fencing (wood, wire, etc.)
L1070	Fencing equipment (sport)
X0100	Fermenting yeast, wine and beer making
X1100	Fertilizers, farm use
X0600	Fertilizers, indoor plants
P1031	Fertilizers, lawn and garden
L1070	Figure skates
G2040	Figurines
X0500	File folders
K1030	Files and rasps
B1020	Files, nail
H1030	Filing cabinets
H3010	Film for movie and video cameras
H3020	Film for still cameras
S4000	Film processing
G1030	Fire extinguishers
L1020	Firearm collections
L1020	Firearms, hunting
G2040	Fireplace accessories
K1010	Fireplace inserts
X1400	Firewood, household use
Y0000	Fireworks
B3000	First-aid kits
A1070	Fish, "deli"
A1090	Fish, canned
A1020	Fish, fresh, smoked and cured (not "deli")
A1080	Fish, frozen
L1020	Fishing equipment and accessories
L1020	Fishing vests
L1060	Fitness equipment
K1060	Flagpoles
K1060	Flags and bunting
G1030	Flashlights
G1010	Flatware
X0200	Flea collars and powders
K1010	Floodlights and spotlights, exterior
V3020	Floor mats, automotive
G2010	Floor mats, household
G1020	Floor polish and wax
H2020	Floor polishers
G2010	Floor tiles
G2010	Flooring (hardwood, carpet, vinyl, etc.)
A1090	Flour
G2040	Flowers and plants, artificial
S4000	Flowers, delivery of
X0600	Flowers, florist, cut
X0600	Flowers, indoor potted
P1031	Flowers, lawn and garden
B4020	Flu preparations, medicinal
L3000	Foam, upholstery
G1020	Foil, tin
X1400	Fondue fuel
G1010	Food flasks
H2020	Food processors
G1020	Food wraps, plastic and foil
B1020	Foot care (sprays, powders, etc.)
L1030	Football cleats, equipment and uniforms
H2020	Footcare appliances
D3010	Footwear, "athletic" (excl. ski boots, skates and cleats)
D3023	Footwear, infants' and children's fashion
D3022	Footwear, men' and boys' fashion
D3021	Footwear, women's and girls' fashion
C1050	Foundation garments
H1010	Foundations, bedding
A1010	Fowl, fresh
B1010	Fragrances and cosmetics (excl. personal care products)
H1010	Frames, bed
K1050	Frames, door and window
G2040	Frames, picture and photograph
H2010	Freezers, household
S4000	Freight charges, service
A1080	Frozen foods
A2020	Fruit drinks and juices (excl. frozen concentrates)
A1090	Fruit, canned or dried
A1030	Fruit, fresh
A1080	Fruit, frozen
H2020	Frying pans, electric
G1010	Frying pans, non-electric
V3020	Fuel and water pumps, automotive
V3020	Fuel injectors, automotive
X1400	Fuels (fondue, home heating, household)
U1010	Fuels, automotive
C2010	Fur, men's
C1010	Fur, women's
K1010	Furnaces, home heating
H1030	Furniture and equipment, home office, new
G2020	Furniture covers and throws
K1040	Furniture hardware
G1020	Furniture polish and wax
S3000	Furniture repair
H1030	Furniture, indoor (excl. nursery), new
H1020	Furniture, nursery, new
P1010	Furniture, patio and garden
X1300	Furniture, used
K1010	Fuse boxes
G1030	Fuses, electric
H1030	Futons
A1010	Game, food, fresh
A1080	Game, food, frozen
L2000	Games, electronic (Nintendo, PlayStation, XBox etc.)
L2000	Games, non-electronic
H3040	Games, software (excl. Nintendo, PlayStation, Xbox etc.)
X1300	Games, used
K1050	Garage door
K1060	Garage door openers
G1020	Garbage bags
G1030	Garbage cans
H2020	Garbage disposals
P1010	Garden furniture
P1032	Garden sheds
P1032	Garden tools
P1020	Garden tractors
G1030	Garment bags
U1020	Gas line cleaner
V3020	Gaskets, automotive
U1010	Gasoline
P1032	Gazebos
K1010	Generators
H3010	Ghetto blasters and boom boxes
X0500	Gift bags
X0400	Gift baskets
Y0000	Gift certificates
X0400	Giftware
X0500	Giftwrap
A1060	Gingerbread houses
C1050	Girdles
C3000	Girls' clothing and accessories (sizes 7 to 16)
V3020	Glass, automotive
K1050	Glass, sheet, non-automotive
G1010	Glasses, tableware
L1030	Gloves, baseball, softball, hockey, football and soccer
L1050	Gloves, golf
G1020	Gloves, latex (household)
C2060	Gloves, men's
C1070	Gloves, women's
C2050	Gloves, work, men's
C1060	Gloves, work, women's
L4000	Glue guns and glue (craft)
K1030	Glue guns and glue (tool)
G1020	Glues and adhesives, household
K1060	Glues and adhesives, industrial
S2000	Golf carts and equipments, rental
R1030	Golf carts, new (motorized)
X1300	Golf carts, used (motorized)
L1050	Golf clubs, gloves, shoes, equipment and accessories (excl. clothing)
S4000	Golf instructions (lessons)
L1050	Golf pull carts (motorized and non-motorized)
L1050	Golfing kilts
C1060	Gowns, bridal
C5000	Gowns, christening
C1020	Gowns, evening
C1050	Gowns, women's dressing
G2010	Granite (floor, wall and counter)
X0100	Grapes, wine making stock
U1020	Greases, lubricating, automotive
K1060	Greases, lubricating, general purpose
X0500	Greeting cards
K1030	Grinders, power
A1060	Gum, chewing
L1020	Guns, hunting and target shooting
K1050	Gypsum wallboard
C1070	Hair accessories (barrettes, etc.) for women
S4000	Hair cutting services
H2020	Hair dryers
B1020	Hair pieces and wigs
B1020	Hairbrushes
B1020	Haircare preparations
A1090	Ham, canned
A1010	Ham, cooked and prepackaged
K1030	Hammers
P1010	Hammocks
G1030	Hampers, clothes
C1070	Handbags
L4000	Handicraft kits
C2060	Handkerchiefs, men's
C1070	Handkerchiefs, women's
G1030	Hangers, clothing
H3030	Hard drives, computer
K1040	Hardware, building
G2010	Hardwood flooring
L1070	Harness goods (bridles, halters, reins, etc.)
X0200	Harnesses, pet
X1100	Harrows (farm equipment)
K1030	Hatchets
C4000	Hats and caps, boys'
C3000	Hats and caps, girls'
C5000	Hats and caps, infants' and children's
C2060	Hats and caps, men's
C1070	Hats and caps, women's
H3010	Head cleaners, audio and video tape players
H3010	Headphones
X1000	Headstones
B1020	Health and beauty aids (excl. cosmetics and fragrances)
B3000	Hearing aids
H2020	Heaters, "portable," space
K1010	Heaters, baseboard
V3020	Heaters, block, automotive
K1010	Heating ducts
K1010	Heating equipment and supplies
H2020	Heating pads
L1030	Helmets (baseball, softball, football and hockey)
L1010	Helmets, bicycle
R1020	Helmets, motorcycle
B4020	Herbal health supplements, remedies
P1031	Herbicides, lawn and garden
A1090	Herbs, spices
H1020	Highchairs
D3010	Hiking boots
K1040	Hinges
L1020	Hip waders
V3020	Hitch, trailer
L2000	Hobby supplies
L1030	Hockey equipment, skates, tape and uniforms
L2000	Hockey, table
P1032	Hoes
S3000	Home electronics repair services
L1060	Home gyms
H3050	Home office electronics and accessories (excl. computers)
X0100	Hops, brewing supply
P1032	Hoses, garden
C4000	Hosiery, boys'
C3000	Hosiery, girls'
C5000	Hosiery, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040	Hosiery, men's
C1040	Hosiery, women's
P1032	Hot tubs (outdoor)
B1020	Hot water bottles
K1060	House numbers
R1030	Houseboats, new
X1300	Houseboats, used
X1400	Household fuels
V3020	Hubcaps
H2020	Humidifiers, "portable"
K1010	Humidifiers, attached to furnace
L1020	Hunting and camouflage clothing
L1020	Hunting equipment and accessories
A1080	Ice cream
S5000	Ice cream, served for take-out
A1080	Ice milk
Y0000	Ice, blocks
Y0000	Ice, cubes
G2040	Incense
S4000	Income tax services
C5000	Infants' and children's clothing and accessories (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
L1070	In-line skates
S4000	Installation services
K1050	Insulation (fiberglass, styrofoam, etc.)
S4000	Insurance services
H3030	Integrated circuits, computer
S4000	Interior decorating services
G1030	Ironing boards
H2020	Irons (curling, steam)
C2030	Jackets, men's (not for outdoors)
C4000	Jackets, outerwear, boys
C3000	Jackets, outerwear, girls'
C2010	Jackets, outerwear, men's
C1010	Jackets, outerwear, women's
C1030	Jackets, women's (not for outdoors)
V3020	Jacks, automotive
K1030	Jacks, non-automotive
K1010	Jacuzzis (indoor)
P1032	Jacuzzis (outdoor)
A1090	Jams
G1010	Jars, glass
C4000	Jeans, boys' (sizes 7 to 18)
C3000	Jeans, girls (sizes 7 to 16)
C5000	Jeans, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Jeans, men's
C1030	Jeans, women's
V1020	Jeeps, new
V2020	Jeeps, used
G2040	Jewellery boxes
S3000	Jewellery repair and cleaning services
D2000	Jewellery, fine, costume and estate
K1050	Joint filling compounds
X0100	Juice concentrates, wine making
A1080	Juice, frozen concentrates
A2020	Juices (excl. frozen concentrates)
H1020	Junior bed
R1030	Kayaks
H2020	Kettles, electric
G1010	Kettles, non-electric
K1040	Key blanks
X0400	Key chains, rings and tags
S4000	Key cutting services
H3030	Keyboards, computer
L5000	Keyboards, musical
C2030	Kilts, men's
C6000	Kilts, unisex
C1030	Kilts, women's
K1050	Kitchen cabinets
G1010	Kitchen scales
G1010	Kitchenware
C1070	Knapsacks, fashion
L3000	Knitting needles
X0500	Labels, stationery
X1200	Laboratory equipment (incl. beakers, bunsen burners, test tubes, etc.)
G1030	Laces (shoe, boot and skate)
K1030	Ladders
G2040	Lamps, household
S4000	Landscaping services
L1020	Lanterns
A1090	Lard
L6000	Laser disc, pre-recorded
S1000	Laser disc, rental
G1030	Laundry baskets
G1020	Laundry detergent
K1010	Laundry tubs
P1032	Lawn and garden edging
P1032	Lawn dressings, top soil mixtures
P1010	Lawn furniture
P1020	Lawn mowers
P1032	Lawn ornaments
P1032	Lawn sprinklers
P1020	Lawn tractors
B4020	Laxatives
P1020	Leaf blowers
S2000	Leasing, non-automotive
S2000	Leasing, recreational vehicles
C1040	Leggings
C1040	Leotards
S4000	Lessons
S4000	Licenses (fishing, hunting, etc.)
L1070	Life jackets
G1030	Light bulbs, household
K1010	Light switches and plugs
X0300	Lighters, cigarette
G2040	Lighting fixtures, household (interior and exterior)
P1032	Lighting, outdoor specialty (patio/security/landscape)
K1060	Lightning rods
V3020	Lights, automotive
B3000	Limbs, artificial
G2030	Linens, household
C1050	Lingerie, women's
G2010	Linoleum flooring
A3000	Liqueur
A3000	Liquor
X1100	Livestock
U1020	Lock de-icer
L1010	Locks, bicycle
K1040	Locks, padlocks and door sets
B1020	Lotions, hand, face and body
S4000	Lottery tickets (service)
D1000	Luggage
K1050	Lumber, building
G1010	Lunch box (incl. fabric and cooler bags)
S5000	Lunch counters, revenue from
A1070	Luncheon meats, "deli"
A1010	Luncheon meats, prepackaged
S5000	Lunches and meals
L1020	Lures and scents, fishing and hunting
L7020	Magazines
K1060	Mailboxes
L2000	Make-up (costume, theatrical, etc.)
B1010	Make-up, cosmetics
S4000	Manicure services
X0500	Maps
G2010	Marble (floor, wall and counter)
A1040	Margarine
Y0000	Marital aids
X0500	Markers, stationery
K1060	Masking tape
B1020	Masks and peels, facial
G1030	Matches
C1020	Maternity dresses
C1030	Maternity tops and bottoms
G2030	Mats, bathroom
V3020	Mats, car
G2010	Mats, household (excl. bath)
G2030	Mattress covers
H1020	Mattresses, crib
H1010	Mattresses, foam, spring, waterbed (excl. crib)
S5000	Meals and lunches
L3000	Measuring tapes, sewing
K1030	Measuring tapes, tool
A1080	Meat pies, frozen
A1070	Meat, "deli" (sliced, shaved, shredded, etc.)
A1090	Meat, canned
A1010	Meat, fresh, cooked, cured and smoked
A1080	Meat, frozen
A1010	Meats, prepackaged luncheon
K1030	Mechanics' tools
K1060	Medicine cabinets
K1050	Medium Density Fibreboard sheets (MDF)
S4000	Membership fees
X0500	Memo pads
H3030	Memory chips, computer
P1032	Mesh and netting, for plants
H3030	Micro assemblies, computer
H3010	Microphones (excl. computer)
H3030	Microphones, computer
X1200	Microscopes (professional and scientific instruments)
L2000	Microscopes (toy models)
H2010	Microwave ovens
H1030	Microwave stands
G1010	Microwave ware
A1040	Milk, fresh (incl. chocolate and soya)
A1090	Milk, powdered or evaporated
B4020	Minerals, health supplements
V1020	Minivans, new
V2020	Minivans, used
V3020	Mirrors, automotive
G2040	Mirrors, decorative
B1020	Mirrors, hand
C4000	Mitts, boys'
C3000	Mitts, girls'
C5000	Mitts, infants' and children's
C2060	Mitts, men's
C1070	Mitts, women's
H2020	Mixers, household, electric
G1010	Mixers, household, non-electric
A1090	Mixes (cake, biscuit, pancake, etc.)
X0900	Mobile homes, new and used
L2000	Model kits, toy and hobby
H3030	Modems
B1020	Moisturizers, skin
D1000	Money belts
H1020	Monitors, baby
H3030	Monitors, computer
X1000	Monuments and tombstones
R1020	Mopeds and parts and accessories, new
X1300	Mopeds, used
G1030	Mops
R1030	Motor boats, new
X1300	Motor boats, used
R1010	Motor homes and parts and accessories, new
X1300	Motor homes and parts and accessories, used
R1020	Motorbikes and parts and accessories, new
X1300	Motorbikes and parts and accessories, used
R1020	Motorcycle clothing
R1020	Motorcycles and scooters and parts and accessories, new
X1300	Motorcycles and scooters and parts and accessories, used
K1050	Moulding
B1020	Mousse, hair
B1020	Mouthwashes
H3010	Movie cameras and accessories
S1000	Movie/video rental
H3010	MP3 players
A1050	Muffins, fresh
A1080	Muffins, frozen
V4000	Muffler and exhaust services
V3020	Mufflers, automotive
P1020	Mulchers, grass and leaf
H3040	Multimedia items
G2040	Music boxes
S3000	Musical instrument repair
L5000	Musical instruments and accessories and supplies, new
X1300	Musical instruments, used
B1020	Nail files and clippers
B1020	Nail polishes and removers
B1020	Nails, artificial, finger
K1040	Nails, hardware
G2030	Napkins, cloth
G1020	Napkins, paper
B1020	Napkins, sanitary
X1400	Natural gas, appliance and heating fuel
U1010	Natural gas, automotive
C1050	Negligees
L7020	Newspapers
C4000	Nightshirts, boys'
C3000	Nightshirts, girls'
C5000	Nightshirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040	Nightshirts, men's
C1050	Nightshirts, women's
A2020	Non-alcoholic beverages (excl. soft drinks)
B4020	Non-prescription drugs
B2020	Non-prescription eyewear
X0500	Notebooks, stationery
X0500	Notepads, stationery
L3000	Notions (buttons, zippers, thread, needles, etc.)
X0400	Novelties
X0800	Numismatic (coin collecting) supplies
H1020	Nursery furniture and equipment
C5000	Nursery wall hangings
C5000	Nursing pads
B4020	Nutriopathic supplements
A1060	Nuts, confectionery
K1040	Nuts, hardware
C1040	Nylons
R1030	Oars, boats
C2050	Occupational clothing and uniforms, men's
C1060	Occupational clothing and uniforms, women's
H1030	Office furniture and equipment
X0500	Office supplies (pens, folders, binders, etc.)
V4000	Oil change and lube service
U1020	Oils, automotive
A1090	Oils, fats and lard, cooking
K1060	Oils, lubricating, (excl. cooking and automotive)
P1032	Ornaments, lawn
G2040	Ornaments, seasonal (e.g. Christmas)
D3023	Orthopedic shoes, infants' and children's
D3022	Orthopedic shoes, men's and boy's
D3021	Orthopedic shoes, women's and girl's
B3000	Orthotic devices
C4000	Outerwear, boys' (sizes 7 to 18)
C3000	Outerwear, girls' (sizes 7 to 16)
C5000	Outerwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Outerwear, men's (incl. ski clothing)
C1010	Outerwear, women's (incl. ski clothing)
G2030	Oven mitts
H2010	Ovens, household (convection and other)
C4000	Overcoats, boys' (sizes 7 to 18)
C3000	Overcoats, girls' (sizes 7 to 16)
C5000	Overcoats, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Overcoats, men's
C1010	Overcoats, women's
B4020	Over-the-counter drugs
X0500	Packing and mailing boxes
R1030	Paddle boats, new
X1300	Paddle boats, used
L1070	Paddles, ping pong
H3050	Pagers
B4020	Painkillers
K1020	Paint strippers and thinners
L4000	Paint, artists' supplies
V3020	Paint, automotive
K1020	Paint, household
L4000	Paintbrushes, artists' supplies
K1020	Paintbrushes, household
G2040	Paintings and related supplies
K1010	Panel, electrical
H2020	Pans, electric, cooking
G1010	Pans, non-electric, cooking
C1020	Pant suits
C4000	Pants, boys' (sizes 7 to 18)
C3000	Pants, girls' (sizes 7 to 16)
C5000	Pants, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Pants, men's, dress and casual
C1030	Pants, women's, dress and casual
C1040	Pantyhose
X0500	Paper (writing, computer printer, typing, machine tape, etc.)
G1020	Paper bags
G1020	Paper towels
X0500	Paper, giftwrap
C2010	Parkas, men's
C1010	Parkas, women's
K1050	Particle board
V3020	Parts, automotive (buses, medium/heavy trucks (classes 4, 5, 6, 7, and 8)), new and used
V3020	Parts, automotive (cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles), new and used
V3020	Parts, automotive (farm equipment)
V3020	Parts, automotive (recreational vehicles)
L1010	Parts, bicycle, new (excl. children's tricycles)
H3030	Parts, computer, new
H1030	Parts, furniture, all other indoor, new
H1020	Parts, furniture, nursery, new
H2010	Parts, major appliances, new
R1010	Parts, non-automotive (motor home, travel trailers, truck campers, converted vans)
X1100	Parts, non-automotive, farm equipment
H2020	Parts, small electrical appliances, new
H3020	Parts, still and digital cameras, new
H3050	Parts, telephone and home office electronics, new
H3010	Parts, television and audio/video, new
A1070	Party platters, "deli"
X0500	Party supplies (streamers, balloons, favours, etc.)
A1090	Pasta
K1020	Paste, wallpaper
A1050	Pastries, fresh
P1010	Patio furniture
K1050	Patio stones
L3000	Patterns, dressmakers
K1050	Paving stones
P1031	Peat moss
X0500	Pencils
X0500	Pens (incl. sets)
B1010	Perfumes
L7020	Periodicals
H2020	Personal care appliances, electric
B1020	Personal care products, non-electric
H3030	Personal Digital Assistant (PDA)
R1030	Personal watercraft, new
X1300	Personal watercraft, used
X0600	Pesticides (for indoor plants)
P1031	Pesticides, lawn and garden
X0200	Pet accessories (beds, toys, pet jackets, etc.)
X0200	Pet foods
B1020	Petroleum jelly
X0700	Pets (incl. domestic and exotic)
X0800	Philatelic (stamp collecting) supplies
S4000	Phone cards, revenue from sales of
H3020	Photo albums
S4000	Photo finishing services
H3050	Photocopiers
S4000	Photocopying services
S4000	Photograph developing/enlarging services
H3020	Photographic equipment (still and digital cameras) and supplies
S3000	Piano tuning and repairs
L5000	Pianos, new
X1300	Pianos, used
A1090	Pickles
R1010	Pickup coaches
V1020	Pickup trucks, new
V2020	Pickup trucks, used
G1010	Picnic baskets and accessories
P1032	Picnic tables
G2040	Picture frames
S4000	Picture framing services
A1050	Pies, fresh
A1080	Pies, frozen
G2030	Pillow cases and shams
G2030	Pillows
L1070	Ping pong equipment and accessories (incl. tables)
X0400	Pins and crests
L3000	Pins, sewing
K1050	Pipes, drainage
K1010	Pipes, plumbing
X0300	Pipes, smokers
K1010	Pipes, stove
L1020	Pistols (incl. air and target)
A1080	Pizza, frozen
A1070	Pizza, prepared
S5000	Pizza, served on premises
G2030	Place mats
G2040	Plant pots
G2040	Plants and flowers, artificial
X0600	Plants, indoor
P1031	Plants, lawn and garden
K1050	Plaster
G1020	Plastic bags
C5000	Plastic pants, baby
G1020	Plastic wrap, food
K1010	Plates and covers, electrical
G1010	Plates, tableware
L2000	Playground slides, swings
P1032	Playground structures
L2000	Playing cards
H1020	Playpens
K1030	Pliers
H3030	Plotters
P1020	Plows, garden tractor attachments
K1010	Plugs, electrical
K1010	Plumbing equipment and supplies
K1050	Plywood
G1020	Polish, furniture and floor
G1020	Polish, shoe
H2020	Polishers, floor
P1032	Ponds and accessories
L1070	Pool and snooker equipment and accessories (incl. tables)
P1032	Pool chemicals
P1032	Pools, above ground, in-ground and accessories
L2000	Pools, wading, portable
A1060	Popcorn, popped
A1090	Popcorn, unpopped
A1080	Popsicles
A1010	Pork, fresh
A1080	Pork, frozen
D1000	Portfolios (leather and leather-like)
S4000	Portrait taking services
S4000	Post office services
X0500	Postcards
X0500	Post-it notes
K1050	Posts and poles (building, fencing, etc.)
G2030	Pot holders
G2040	Pot-pourri
G1010	Pots, cooking
G2040	Pots, plant
G2040	Pottery, decorative
X0600	Potting soil
A1010	Poultry, fresh
A1080	Poultry, frozen
A1090	Powdered milk and creamers
B4020	Power bars (nutritional)
K1010	Power generators
K1050	Prefabricated stairs and other structural pieces
B1020	Pregnancy, test kits
A1070	Prepared foods for take-out
L6000	Pre-recorded media
S1000	Pre-recorded media rental
B4010	Prescription drugs
B2010	Prescription eyewear
K1060	Pressure cleaners, water
A1060	Pretzels
H3030	Printers
G2040	Prints and related supplies
X1200	Professional instruments
U1010	Propane fuel, automotive
X1400	Propane fuel, household
P1032	Propane tanks (BBQ)
K1060	Propane torch cylinders
K1030	Propane torch kits
B1020	Prophylactics
P1032	Pruners, plant and tree
B1020	Pumice stones
K1010	Pumps, heat
V3020	Pumps, water (automotive)
K1010	Pumps, water (household)
L1070	Punching bags
H2020	Purifiers, air
K1010	Purifiers, water
C1070	Purses
L2000	Puzzles
C4000	Pyjamas, boys' (sizes 7 to 18)
C3000	Pyjamas, girls' (sizes 7 to 16)
C5000	Pyjamas, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040	Pyjamas, men's
C1050	Pyjamas, women's
L2000	Racing sets, toy and hobby
L1070	Racquet sports equipment
R1030	Radar equipment, boats
V3020	Radiators, automotive
V3020	Radios, automotive
H3010	Radios, ham
H3010	Radios, household
C4000	Rainwear, boys' (sizes 7 to 18)
C3000	Rainwear, girls' (sizes 7 to 16)
C5000	Rainwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Rainwear, men's
C1010	Rainwear, women's
P1032	Rakes
H2010	Ranges and range hoods/fans
C5000	Rattles etc., baby
B1020	Razor blades
H2020	Razors, electric
B1020	Razors, non-electric
X0500	Receipt books
H3010	Receivers and tuners, audio, non-automotive
L6000	Records (excl. used)
S1000	Records, rental
S3000	Recreational vehicle repair and maintenance services
H3010	Reel-to-reel tape players
H2010	Refrigerators
S1000	Rental, audio and video tapes and discs
V5000	Rental, automotive
S2000	Rental, non-automotive (excl. video tapes)
S2000	Rental, recreational vehicles, snowmobiles, farm equipment
S2000	Rent-to-own (appliances, furniture, etc.)
V4000	Repair services, automotive (excl. recreational vehicles and farm equipment)
S3000	Repair services, non-automotive (incl. recreational vehicles and farm equipment)
S5000	Restaurants, revenue from
X0500	Ribbons and bows, giftwrap
A1090	Rice
L1020	Rifles (incl. air and target)
L1030	Ringette equipment and uniforms
C2040	Robes, men's
C1050	Robes, women's
L1070	Rock climbing equipment and accessories
L1070	Roller skates
A1050	Rolls, dinner, fresh
K1050	Roof trusses
K1050	Roofing felt
K1050	Roofing tiles
K1060	Rope
R1030	Rowboats, new
X1300	Rowboats, used
B1020	Rubbing alcohol
D1000	Rucksacks
H2020	Rug cleaning equipment
G1020	Rug shampoos and deodorizers
L1030	Rugby equipment
G2010	Rugs, floor
X0500	Rulers
G2010	Runners, carpeting
C2050	Running and jogging wear, men's
C1060	Running and jogging wear, women's
D3010	Running shoes
V4000	Rustproofing service
L1070	Saddlery (saddles, pads, girth straps, etc.)
H1030	Safes, security
C2050	Safety clothing, men's
C1060	Safety clothing, women's
Y0000	Safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.)
D3022	Safety footwear, men's
D3021	Safety footwear, women's
L1070	Sailboards
R1030	Sailboats, new
X1300	Sailboats, used
G1010	Salad bowls (incl. sets)
A1090	Salad dressings
A1070	Salads and other "deli" foods (excl. cheese)
B1020	Saline solutions, optical
K1060	Salt, road (incl. synthetic)
K1060	Salt, sidewalk (incl. synthetic)
A1090	Salt, table
K1010	Salt, water softener
D3023	Sandals, infants' and children's
D3022	Sandals, men's and boys'
D3021	Sandals, women's and girls'
K1030	Sanders, electric
K1060	Sandpaper
G1020	Sandwich bags
K1050	Sashes, door and window
H3010	Satellite dishes
K1010	Saunas
A1010	Sausages, fresh, prepackaged
A1080	Sausages, frozen
K1030	Saws, hand and power
G2030	Scales, bathroom
G1010	Scales, kitchen
H3030	Scanners, computer
C2060	Scarves, men's
C1070	Scarves, women's
D1000	School bags (leather and leather-like)
X1200	Scientific instruments
L2000	Scooters, children's
R1020	Scooters, parts and accessories, motorized
L1020	Scopes, rifle, pistol and archery
X0500	Scotch tape
G1020	Scouring powders
K1020	Scrapers, paint and wallpaper
K1030	Screwdrivers
K1040	Screws
L1070	Scuba gear
G2040	Sculptures
A1070	Seafood, "deli"
A1090	Seafood, canned
A1020	Seafood, fresh, smoked and cured (not "deli")
A1080	Seafood, frozen
V3020	Seat covers, automotive
V3020	Security systems, automotive
K1060	Security systems, household
X1100	Seed, crop
P1031	Seedlings, nursery stock
P1031	Seeds (incl. flower, plant and grass)
L3000	Sewing kits, notions and supplies
H2020	Sewing machines
K1050	Shakes, roofing
G1020	Shampoos, carpet
B1020	Shampoos, hair
X0200	Shampoos, pet
X0200	Shavers and shears, pet, electric
H2020	Shavers, personal, electric
B1020	Shaving creams, gels and foams
G2020	Sheers, drapery
L5000	Sheet music
G2030	Sheets, bed (excl. nursery)
C5000	Sheets, nursery
K1060	Shelving and brackets
A1080	Sherbets
K1050	Shingles (incl. roofing and siding)
C4000	Shirts, boys' (sizes 7 to 18)
C3000	Shirts, girls' (sizes 7 to 16)
C5000	Shirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Shirts, men's, dress and casual
C1030	Shirts, women's
V3020	Shock absorbers
D3021	Shoe accessories (clip-on)
G1020	Shoe polish and silicone sprays, etc.
S3000	Shoe repair
D3010	Shoes, "athletic" (excl. ski boots, skates and cleats)
D3023	Shoes, infants' and children's fashion
D3022	Shoes, men' and boys' fashion
D3021	Shoes, women's and girls' fashion
K1060	Shop vacs
C4000	Shorts, boys' (sizes 7 to 18)
C3000	Shorts, girls' (sizes 7 to 16)
C5000	Shorts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Shorts, men's
C1030	Shorts, women's
P1032	Shovels, garden
K1030	Shovels, snow
G2030	Shower curtains (incl. liners)
K1010	Shower enclosures, heads
P1031	Shrubs and bushes
L2000	Shuffleboard
G2020	Shutters (indoor)
K1050	Shutters (outdoor)
B3000	Sick room equipment
K1050	Siding, wood, aluminum and vinyl
G2040	Silk flowers
G1010	Silverware
K1010	Sinks
S4000	Skate sharpening
L1070	Skateboards
L1070	Skates, figure
L1030	Skates, hockey
L1070	Skates, in-line, roller
L1040	Ski boots
L1070	Ski equipment, water
C4000	Ski jackets and suits, boys' (sizes 7 to 18)
C3000	Ski jackets and suits, girls' (sizes 7 to 16)
C5000	Ski jackets and suits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Ski jackets and suits, men's
C1010	Ski jackets and suits, women's
L1040	Ski suits, aerodynamic racing
B1020	Skin lotions and toners
C3000	Skirts, girls' (sizes 7 to 16)
C5000	Skirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C1030	Skirts, women's
L1040	Skis (alpine and cross country) and accessories
L1070	Skis, water
K1050	Skylights
L2000	Sleds
B4020	Sleeping aids, non-prescription
L1020	Sleeping bags
C4000	Sleepwear, boys' (sizes 7 to 18)
C3000	Sleepwear, girls' (sizes 7 to 16)
C5000	Sleepwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040	Sleepwear, men's
C1050	Sleepwear, women's
L2000	Sleighs
H3020	Slide projectors and accessories
H3020	Slides, photographic
L2000	Slides, playground
D3023	Slippers, infants' and children's
D3022	Slippers, men's and boys'
D3021	Slippers, women's and girls'
C1050	Slips, women's
G1030	Smoke and carbon monoxide detectors
A1060	Snacks (chips, candy, nuts, etc.)
L1070	Snooker tables
L1070	Snorkels
K1030	Snow shovels and scoops
P1020	Snowblowers
L1040	Snowboards
C2010	Snowmobile suits, men's
C1010	Snowmobile suits, women's
R1030	Snowmobiles and parts and accessories, new
X1300	Snowmobiles and parts and accessories, used
L1070	Snowshoes
L1070	Snowskates
C4000	Snowsuits, boys' (sizes 7 to 18)
C3000	Snowsuits, girls' (sizes 7 to 16)
C5000	Snowsuits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Snowsuits, men's
C1010	Snowsuits, women's
X0300	Snuff
G1020	Soap, laundry and dish
B1020	Soap, personal, hand, face and body
L1030	Soccer cleats, equipment and uniforms
L2000	Soccer tables (game)
C4000	Socks, boys'
C3000	Socks, girls'
C5000	Socks, infants' and children's
C2040	Socks, men's
C1040	Socks, women's
P1031	Sod
H1030	Sofa beds
K1050	Soffits
A2010	Soft drinks, canned and bottled
H3040	Software, business and entertainment
P1031	Soil, outdoor
X0600	Soil, potting
K1010	Solar panel heating kits
K1030	Soldering irons
V3020	Sound systems, automotive
H3010	Sound systems, non-automotive
A1040	Sour cream
X0400	Souvenirs
H2020	Space heaters, "portable"
P1032	Spades, garden
V3020	Spark plugs
V3020	Speakers, automotive
H3010	Speakers, non-automotive
A1090	Spices, herbs
D1000	Sport bags
C2020	Sport jackets, men's
V1020	Sport utility vehicles, new
V2020	Sport utility vehicles, used
X1300	Sporting goods, used
K1010	Spotlights and floodlights, exterior
V3020	Springs, automotive
L1070	Squash equipment and supplies (excl. footwear and clothing)
G1020	Stain removers
L4000	Stained glass making supplies
K1020	Stains, wood
X0800	Stamp collections
S4000	Stamps (service)
K1030	Stapler gun, tool
X0500	Staplers and staples
L1060	Stationary bicycles
X0500	Stationery (envelopes, cards, writing paper, etc.)
G2040	Statuettes
G1010	Stemware, crystal and other
V3020	Stereos, automotive
H3010	Stereos, non-automotive
C4000	Stockings, boys'
C3000	Stockings, girls'
C5000	Stockings, infants' and children's
C2040	Stockings, men's
C1040	Stockings, women's
G1030	Stools
S4000	Storage (furniture, fur coats, vehicles, etc.)
L1020	Stoves, camping
H2010	Stoves, household, cooking
G1030	String
H1020	Strollers
L2000	Stuffed animals, toys
A1090	Sugar
D1000	Suitcases
C2020	Suits, men's (incl. made-to-measure, readyto-wear)
C1020	Suits, women's (incl. pant suits)
B2020	Sunglasses, non-prescription
B2010	Sunglasses, prescription
B1020	Sunscreens
L1070	Surfboards
X1200	Surveyors equipment
C2060	Suspenders, men's
C2030	Sweat tops and bottoms, men's
C1030	Sweat tops and bottoms, women's
C4000	Sweaters, boys' (sizes 7 to 18)
C3000	Sweaters, girls' (sizes 7 to 16)
C5000	Sweaters, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Sweaters, men's
C1030	Sweaters, women's
C4000	Swimsuits, boys' (sizes 7 to 18)
C3000	Swimsuits, girls' (sizes 7 to 16)
C5000	Swimsuits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2050	Swimsuits, men's
C1060	Swimsuits, women's
L2000	Swings, playground
K1010	Switches, electrical
A1090	Syrups (corn, maple, chocolate, etc.)
A1040	Table cream
L2000	Table hockey
G1020	Table linens, disposable
G2030	Table linens, non disposable
G1010	Tableware (excl. disposable)
G1020	Tableware, disposable (paper and plastic plates, cups, forks, etc.)
L1070	Tack, equine (saddles, pads, girth straps, etc.)
L1020	Tackle boxes, fishing
S4000	Tailoring services
H3010	Tape recorders and players (non-automotive)
L1030	Tape, hockey
K1060	Tape, masking, duct
L3000	Tape, measuring, sewing
K1030	Tape, measuring, tool
H3010	Tapes, audio and video, blank
L6000	Tapes, audio and video, pre-recorded
S1000	Tapes, audio and video, rental
K1050	Tar paper
K1050	Tar, roofing
K1060	Tarpaulins
A1090	Tea
G2030	Tea towels
C5000	Teething rings (baby)
S4000	Telephone cards
H3050	Telephones (incl. cellular)
X1200	Telescopes (professional and scientific instruments)
L2000	Telescopes (toy models)
H3010	Televisions
L1070	Tennis equipment and accessories (excl. footwear and clothing)
D3010	Tennis shoes
R1010	Tent trailers and parts and accessories, new
X1300	Tent trailers and parts and accessories, used
L1020	Tents
L7010	Textbooks
G1010	Thermometer, cooking
B3000	Thermometer, health care
G2040	Thermometer, household
V3020	Thermostat, automotive
K1010	Thermostat, household
X0500	Thumb tacks
C2060	Ties, neck
C3000	Tights, girls (sizes 7 to 16)
C5000	Tights, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C1040	Tights, women's
G2010	Tiles (ceramic, clay, marble, granite, vinyl and cork)
P1020	Tillers
G1020	Tin foil
V4000	Tire alignment and balancing services
V4000	Tire and wheel mounting services
L1010	Tire pumps, bicycle
V4000	Tire rotation service
L1010	Tires and tubes for bicycles
V3010	Tires and tubes for buses, medium trucks (classes 4, 5, 6, 7, and 8), (new, used and retreads)
V3010	Tires and tubes for cars, pickup trucks, minivans, jeeps, vans, other sport utility vehicles (new, used and retreads)
V3010	Tires and tubes for farm equipment (new, used and retreads)
V3010	Tires and tubes for recreational vehicles (new, used and retreads)
V3010	Tires and tubes for utility trailers (new, used and retreads)
H2020	Toasters and toaster ovens
X0300	Tobacco products and accessories (incl. cigarette papers, rolling machines, etc.)
L2000	Toboggans
H1020	Toddler bed
G1020	Toilet fresheners
B1020	Toilet paper
G2030	Toilet tank covers (incl. sets)
B1020	Toiletries, personal
K1010	Toilets
X1000	Tombstones and monuments
B1020	Toners
K1030	Tool belts
P1032	Tool sheds
K1030	Toolboxes
P1032	Tools, garden
K1030	Tools, hand and power (excl. garden tools)
V2020	Trucks, used, light
V2030	Trucks, used, medium/heavy (classes 4, 5, 6, 7 and 8)
D1000	Trunks (storage, travel)
B3000	Trusses, personal health care
K1050	Trusses, roof
C4000	T-shirts, boys' (sizes 7 to 18)
C3000	T-shirts, girls' (sizes 7 to 16)
C5000	T-shirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	T-shirts, men's
C1030	T-shirts, women's
K1010	Tubs (bath, laundry)
P1032	Tubs, hot (outdoor)
V3020	Tuners and receivers, audio, automotive
H3010	Tuners and receivers, audio, non-automotive
V4000	Tune-ups, automotive
A1010	Turkey, fresh
A1080	Turkey, frozen
A1080	TV dinners, frozen
X1100	Twine, farming
G1030	Twine, household
H3050	Typewriters
P1010	Umbrellas (beach, patio furniture)
C2060	Umbrellas, men's
C1070	Umbrellas, women's
G2010	Underlay, carpet and rug
C4000	Underwear, boys' (sizes 7 to 18)
C3000	Underwear, girls' (sizes 7 to 16)
C5000	Underwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040	Underwear, men's
C1050	Underwear, women's
C1060	Uniforms, occupational (medical, police, fire, armed forces, etc.) women's
C2050	Uniforms, occupational (medical, police, fire, armed forces, etc.), men's
L1030	Uniforms, sports
C6000	Unisex clothing
S4000	Upholstery cleaning services, household
V4000	Upholstery repair, automotive
S3000	Upholstery repair, non automotive
S4000	Upholstery services, non automotive
X1300	Used aircraft
H2020	Toothbrushes, electric
B1020	Toothbrushes, non-electric
B1020	Toothpaste
C4000	Tops, boys' (sizes 7 to 18)
C3000	Tops, girls' (sizes 7 to 16)
C5000	Tops, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030	Tops, men's
C1030	Tops, women's
B1020	Toupees
G2030	Towels, face, hand and bath
V4000	Towing
L2000	Toys and games, new
X1300	Toys and games, used
G2040	Track lighting
D3010	Track shoes
C2050	Track suits, men's
C1060	Track suits, women's
X1100	Tractors, farm (new and used)
P1020	Tractors, lawn
V3020	Trailer hitches
R1030	Trailers, boat
X1100	Trailers, livestock (farm) new and used
R1020	Trailers, motorcycle
R1030	Trailers, personal watercraft
S2000	Trailers, rental
R1030	Trailers, snowmobile
Y0000	Trailers, utility, new, (not elsewhere classified)
L2000	Train sets
L1070	Trampolines
D1000	Travel accessories (leather and leather-like)
S4000	Travel services
R1010	Travel trailers and parts and accessories, new
X1300	Travel trailers and parts and accessories, used
P1031	Trees, nursery stock
L2000	Tricycles, children's
Y0000	Trophies
K1030	Trowels
R1010	Truck campers and parts and accessories, new
X1300	Truck campers and parts and accessories, used
V1020	Trucks, new, light
V1030	Trucks, new, medium/heavy (classes 4, 5, 6, 7 and 8)
X1300	Used all terrain vehicles (ATV'S)
X1300	Used appliances
X1300	Used boats
X1300	Used books
V2030	Used buses and medium/heavy trucks (classes 4, 5, 6, 7 and 8)
X1300	Used campers, truck mounted
V2010	Used cars
X1300	Used catamarans
X1300	Used clothing
X1300	Used computers
X1300	Used dune buggies
X1100	Used farm equipment
X1300	Used furniture
X1300	Used golf carts
V2020	Used light trucks, vans, minivans, jeeps and sport utility vehicles
X0900	Used mobile homes
X1300	Used mopeds
X1300	Used motor homes
X1300	Used motorcycles/bikes/scooters
X1300	Used motors for boats
X1300	Used musical instruments
V3020	Used parts and accessories, automotive (excl. tires)
X1300	Used personal watercraft
X1300	Used records
X1300	Used snowmobiles
X1300	Used sporting goods
X1300	Used tent trailers
V3010	Used tires
X1300	Used toys
X1100	Used tractors, farm
X1300	Used tractors, garden
X1300	Used trailers (excl. livestock)
X1300	Used travel trailers
G1010	Utensils, kitchen (incl. sets)
K1060	Vacuum cleaners (shop vacs)
H2020	Vacuum cleaners, household (incl. central vacs)
R1010	Vans, converted (recreational)
V1020	Vans, new (excl. converted vans)
V2020	Vans, used (excl. converted vans)
X1300	Vans, used, converted (recreational)
K1050	Vapour barriers
K1020	Varnishes
H3010	VCRs
A2020	Vegetable juices (excl. frozen)
A1090	Vegetables, canned or dried
A1030	Vegetables, fresh
A1080	Vegetables, frozen
S4000	Vehicle storage
S4000	Vending machines (service)
K1050	Veneer
K1010	Vents, air and heating
K1050	Vents, roof
C2030	Vests, men's
C1030	Vests, women's
X1100	Veterinary supplies, farm
H3010	Video cameras and accessories
L6000	Video disc, pre-recorded
S1000	Video disc, rental
L2000	Video games
S1000	Video games rentals
H3010	Video tape, blank
L6000	Video tape, pre-recorded
S1000	Video tape, rental
B4020	Vitamins
L1030	Volleyball equipment and uniforms
L2000	Wading pools, portable
K1050	Wafer board
L2000	Wagons, toys
H1020	Walkers, baby
B3000	Walkers, health care equipment
D3010	Walking shoes
H3010	Walkmans
C5000	Wall hangings, nursery
K1050	Wallboard, gypsum
C2060	Wallets, men's
C1070	Wallets, women's
K1020	Wallpaper and supplies
S4000	Warranty
K1040	Washers and o-rings
H2010	Washing machines
S3000	Watch and clock repair and cleaning services
D2000	Watches, pocket, wrist and pendant
A2020	Water (spring, mineral, flavoured, etc.)
K1010	Water filters, household
G1010	Water filters, table
K1010	Water heating equipment
K1060	Water pressure cleaners
K1010	Water purifiers
L1070	Water skis
K1010	Water softeners
G1020	Wax paper
V3020	Wax, car
G1020	Wax, floor, household
K1060	Weather vanes
K1050	Weatherstripping
H3030	Webcams
C1060	Wedding gowns
L1070	Wet suits
P1032	Wheelbarrows
B3000	Wheelchairs
V3020	Wheels, automotive
L1010	Wheels, bicycle
A1040	Whipping cream
K1010	Whirlpools and spas (indoors)
A1010	Wieners, prepackaged
B1020	Wigs and hair pieces
C4000	Windbreakers, boys' (sizes 7 to 18)
C3000	Windbreakers, girls' (sizes 7 to 16)
C5000	Windbreakers, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010	Windbreakers, men's
C1010	Windbreakers, women's
K1040	Window hardware
G2020	Window treatments, indoor
K1050	Windows and frames
U1020	Windshield washer fluids
V3020	Windshield wipers
V3020	Windshields
A3000	Wine
X0100	Wine and beer making kits
S4000	Wine and beer making services
X0100	Wine making supplies (incl. concentrates, bottles, labels and corks)
G1010	Wine racks
K1010	Wire, electrical
K1060	Wire, non-electrical
K1010	Wiring boxes, electrical
K1050	Wood (building)
X1400	Wood pellets, household fuel
K1010	Woodstoves
D3022	Work boots, men's
D3021	Work boots, women's
C2050	Work gloves, men's
C1060	Work gloves, women's
L3000	Yarns and threads
A1040	Yogurt, fresh
A1080	Yogurt, frozen