(Country elevators and feed mills)

Confidentiality: Statistics Canada is prohibited by law from publishing any statistics which would divulge information obtained from this survey that relates to any identifiable business without the previous written consent of that business. The data reported on this questionnaire will be treated in confidence and used for statistical purpose only. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation.

Authority: Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. Completion of this questionnaire is a legal requirement under the Statistics Act.

Purpose: This information is required to provide private industry, producers and governments with accurate and timely data.

Ontario: To reduce response burden and to ensure more uniform statistics, Statistics Canada has entered into an agreement under Section 12 of the Statistics Act with the Ontario Ministry of Agriculture, Food and Rural Affairs for the sharing of information from this survey.

December 31, 2009

Instructions:

1. Please report inventories held in your company's elevators in metric tonnes.
2. Exclude stocks held in elevators licensed by the Canadian Grain Commission but include imports.
3. Please keep a copy of this report for your file and return a copy to Statistics Canada within one week.
4. You may return this questionnaire by mail or facsimile. The Agriculture Division facsimile number is (613) 951-3868. Statistics Canada advises you that there could be a risk of disclosure of your information if you choose to return it by fax, e-mail or other electronic means. Upon receipt of your information, Statistics Cananda will provide the level of protection required by the Statistics Act.
5. Enter only the stock owned by the company and held in company owned elevators in the "Company Owned" column. Enter any other stock in the "Held For" column; i.e. Farm Accounts, Storage Receipts and Other Companies.
6. If you have any questions, please telephone (613) 931-3050. Thank you

Stocks at December 31

• Grain:
  • Grain Corn
  • Soybeans (exclude roasted)
• Company Owned: (metric tonnes)
• Held for: (metric tonnes)
  • Farm Accounts
  • Storage Receipts
  • Other (metric tonnes)
• Total: (metric tonnes)

Contact person
E-mail address
Telephone number

Awareness and usage of Canada's Food Guide (CFG)

CFG_BEG
Rapid response module asked in May-June 2012

External variables required:

• SDC_Q4B_1: Aboriginal
• HHLDSZ: Household size from the Entry
• FNAME: first name of respondent from household block
• DOCFG: do block flag, from the sample file
• Province: from sample file
• PROXMODE: proxy identifier, from the GR block.

PE_Q01: first name of specific respondent from USU block
PE_Q02: last name of specific respondent from USU block

Screen display:
Display on header bar PE_Q01 and PE_Q02 separated by a space

CFG_C01A
If DOCFG=1, go to CFG_C01B.
Otherwise, go to CFG_END.

CFG_C01B
If proxy interview , go to CFG_END.
Otherwise, go to CFG_R10.

CFG_R10
The next questions are about eating habits.

Interviewer: Press <1> to continue.

CFG_Q10
In general, would you say that your eating habits are…?

Interviewer: Read categories to respondent

• 1 Excellent
• 2 Very good
• 3 Good
• 4 Fair
• 5 Poor
• DK
• RF (Go to CFG_END)

CFG_Q20
Compared to one year ago, how are your eating habits now? Are they...?

Interviewer: Read categories to respondent.

• 1 Much better now than 1 year ago
• 2 Somewhat better now (than 1 year ago)
• 3 About the same as 1 year ago
• 4 Somewhat worse now (than 1 year ago)
• 5 Much worse now (than 1 year ago)
• DK, RF

CFG_Q30
In the past month, how often did you eat out or order meals from a restaurant or a cafeteria?

Interviewer: Read categories to respondent.

• 1 Never
• 2 1 to 3 times in the past month
• 3 Once a week (in the past month)
• 4 More than once a week (in the past month) 
• 5 Every day (in the past month)
• DK, RF

CFG_Q40
In the past 6 months, did you consult any of the following sources to learn more about healthy eating?

Interviewer: Read categories to respondent. Mark all that apply.

• 01 Health professional such as a family doctor or dietician
• 02 Health or community center or CLSC
• 03 Food companies
• 04 Health organizations such as Heart & Stroke
• 05 Fitness programs
• 06 Weight loss programs such as Weight Watchers
• 07 Your family or friends
• 08 Canada’s Food Guide
• 09 TV programs about healthy eating
• 10 General research on Internet
• 11 Other
• 12 None
• DK, RF

CFG_E40
You cannot select "None" and another category. Please return and correct.
Rule : Trigger hard edit if CFG_Q40 = 12 (None) and any other response selected in CFG_Q40.

CFG_R50
Now a few questions on your knowledge of healthy eating principles.

Interviewer: Press <1> to continue.

CFG_Q50
From which of the following four food groups should people have the most number of servings everyday?

Interviewer: Read categories to respondent.

• 1 Grain products
• 2 Milk and alternatives such as fortified soy beverages, yogurt or cheese
• 3 Vegetables and fruits
• 4 Meat and alternatives such as legumes, eggs, nuts or tofu
• DK, RF

CFG_Q60
At a minimum, how often should people eat a dark green vegetable or dark leafy greens?

Interviewer: Read categories to respondent. Dark green vegetable includes broccoli, green peas, etc. Dark leafy greens include romaine lettuce, spinach, etc.

• 1 Once a day
• 2 Three times a week 
• 3 Once a week
• 4 Twice a month
• DK, RF

CFG_Q70
At a minimum, how often should people eat an orange-coloured vegetable such as carrots or sweet potatoes?

Interviewer: Read categories to respondent.

• 1 Once a day
• 2 Three times a week
• 3 Once a week
• 4 Twice a month
• DK, RF   

CFG_R80
The next questions are about Canada’s Food Guide.

Interviewer: Press <1> to continue.

CFG_C80
If SDC_Q4B_1 = 1 (an Aboriginal person), go to CFG_Q80.
Otherwise, go to CFG_D100.

CFG_Q80
Have you ever seen or heard of Canada’s Food Guide for First Nations, Inuit and Métis?

• 1 Yes
• 2 No
• DK, RF

CFG_C90
If CFG_Q80 = 1, go to CFG_Q90.
Otherwise, go to CFG_D100.

CFG_Q90
Have you ever looked through it?

• 1 Yes
• 2 No
• DK, RF

CFG_D100
If SDC_Q4B_1 = 1, DT_GENERALPOP = " for the general population".
Otherwise, DT_GENERALPOP = "null".

CFG_Q100
Have you ever seen or heard of Canada’s Food Guide[ for the general population/null]?

Interviewer: There are two food guides. One for the general population and one for First Nations, Inuit and Métis.

• 1 Yes
• 2 No
• DK, RF

CFG_C110A
If (SDC_Q4B_1=1 and ((CFG_Q80=2, DK, RF) and (CFG_Q100=2, DK, RF))) or ((SDC_Q4B_1=2, DK, RF,blank or missing) and (CFG_Q100=2, DK, RF)), go to CFG_END.
Otherwise, go to CFG_C110B.

CFG_C110B
If CFG_Q100 = 1, go to CFG_Q110.
Otherwise, go to CFG_C130.

CFG_Q110
Have you ever looked through it?

• 1 Yes
• 2 No
• DK, RF

CFG_C120
If CFG_Q90 = 1 and CFG_Q110 = 1 (they have looked through both Food Guides), go to CFG_R120.
Otherwise, go to CFG_C130.

CFG_R120
You mentioned you have looked through both Canada’s Food Guide for First Nations, Inuit and Métis and the one for the general population.

Interviewer: Press <1> to continue.

CFG_Q120
In the past 6 months, which one did you look through most often?

1 First Nations, Inuit and Métis guide
2 General population guide
3 None
DK, RF

CFG_C130
If (SDC_Q4B_1=2, DK, RF,blank or missing) and (CFG_Q110=1), go to CFG_Q130.
Otherwise, go to CFG_C140.

CFG_Q130
When did you look through it last? Was it …?

Interviewer: Read categories to respondent.

• 1 5 years ago or less (that is between 2007 and 2012)
• 2 More than 5 years ago ( that is in 2006 or before)
• DK, RF

CFG_C140
If ((SDC_Q4B_1=1 and ((CFG_Q90=2 and CFG_Q110=2) or  (CFG_Q80=2 and CFG_Q110=2))) OR (SDC_Q4B_1=2, DK, RF,blank or missing and CFG_Q110=2))

(If Aborignal person and they have not looked through either food guides OR  not an Aboriginal person and did not use the general population guide) , go to CFG_Q140.
Otherwise, go to CFG_D150A.

CFG_Q140
What are the reasons why you never looked through Canada's Food Guide?

Interviewer: Mark all that apply.

• 01 Not interested / No need
• 02 It recommends too much food
• 03 It recommends too little food
• 04 Uses other information from other sources
• 05 Guide is too confusing
• 06 Does not trust the information it provides
• 07 It takes too much time and effort
• 08 On a special diet and Food Guide is not relevant to respondent
• DK, RF

CFG_D150A
If (CFG_Q120=1 or CFG_Q90=1)  or CFG_Q80=1, DT_CANADAFOODGUIDE = "Canada’s Food Guide for First Nations, Inuit and Métis".
Otherwise, DT_CANADAFOODGUIDE = "Canada’s Food Guide".

CFG_C150A       
If ((SDC_Q4B_1=1 and (CFG_Q80=2, DK, RF and CFG_Q100=2, DK, RF)) OR (SDC_Q4B_1=2, DK, RF, blank or missing and CFG_Q100=2, DK, RF)), go to CFG_END.
Otherwise, go to CFG_C150B.

CFG_C150B
If (SDC_Q4B_1=1 and (CFG_Q90 = 1 or CFG_Q110 = 1) or (SDC_Q4B_1=2, DK, RF,blank or missing and CFG_Q110 = 1)) , go to CFG_D150B.
Otherwise, go to CFG_Q170.

CFG_D150B
If HHSZ>1, DT_YOUYOURSELF = "you or household members".
If HHSZ>1, DT_HHMEMBERS = "you or household members".
Otherwise, , DT_YOUYOURSELF = "yourself".
Otherwise, DT_HHMEMBERS = "you".

CFG_Q150
Have you ever used information from [Canada’s Food Guide for First Nations, Inuit and Métis/Canada’s Food Guide]…?

Interviewer: Mark all that apply. Read categories to respondent. Include any use during the respondent's lifetime.

• 01 To choose foods for  [you or household members/yourself]
• 02 To determine how much [you or household members/you] need to eat every day
• 03 To plan meals or to help with grocery shopping
• 04 To assess how well  [you or household members/you] are eating
• 05 To manage your weight
• 06 To help make healthy choices when eating away from home
• 07 Other
• 08 None
• DK, RF

CFG_E150
You cannot select "None" and another category. Please return and correct.
Rule : Trigger hard edit if CFG_Q150 = 8 (none) and any other response selected in CFG_Q150.

CFG_C160
If more than one reason were identified in CFG_Q150 (1 to 7), go to CFG_Q160.
Otherwise, go to CFG_Q170.

CFG_Q160
For which of those reasons did you use it most often?

Interviewer: Read categories to the respondent.

• 1 To choose foods for  [you or household members/yourself]
• 2 To determine how much [you or household members/you] need to eat every day
• 3 To plan meals or to help with grocery shopping
• 4 To assess how well  [you or household members/you] are eating
• 5 To manage your weight
• 6 To help make healthy choices when eating away from home
• 7 Other
• DK, RF

Programmer: Only show categories reported in CFG_Q150.

CFG_Q170
Do you have a paper copy of [Canada’s Food Guide for First Nations, Inuit and Métis/Canada’s Food Guide] at home?

Interviewer: Include paper copies printed from the Internet.

• 1 Yes
• 2 No
• DK, RF

CFG_C180
If CFG_Q170=1, go to CFG_Q180.
Otherwise, go to CFG_Q190.

CFG_Q180
Where did you obtain your most recent copy (of [Canada’s Food Guide for First Nations, Inuit and Métis/Canada’s Food Guide])?

Interviewer: If ordered by phone or from the Internet, select mail.

• 01 Internet
• 02 Mail
• 03 Child's school/ daycare centre
• 04 Respondent’s work or school
• 05 Health professional or personal trainer
• 06 Health or Community Centre or CLSC
• 07 Conference, workshop or health fair
• 08 Other
• DK, RF

Programmer: Category 6: display "Health or community center or CLSC" only for 24 (Quebec). For all the other provinces display  "Health or community center".

CFG_Q190
Have you ever accessed [Canada’s Food Guide for First Nations, Inuit and Métis/Canada’s Food Guide] on the Internet?

• 1 Yes
• 2 No (Go to CFG_END)
• DK, RF (Go to CFG_END)

CFG_Q200
When you accessed the [Canada’s Food Guide for First Nations, Inuit and Métis/Canada’s Food Guide] on the Internet, did you …?

Interviewer: Mark all that apply. Read categories to respondent.

• 1 Order it
• 2 View or consult it
• 3 Print it
• 4 Create a personalized food guide
• DK, RF

CFG_END

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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

Include:

• vacation pay;
• bonuses (including profit sharing);
• employee commissions;
• taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays);
• severance pay.

Exclude:

• all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc. )

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.5-3600-18.3 Page 5 Reporting guide: Spectator Sports, Event Promoters, Artists and Related Industries.

11. Insurance (include professional liability, motor vehicles, etc. )

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks;
• gross overriding royalty expenses and direct royalty costs;
• resident and non-resident royalty expenses;
• franchise fees.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

Include:

• explicit service charges for financial services;
• credit and debit card commissions and charges;
• collection expenses and transfer fees;
• registrar and transfer agent fees;
• security and exchange commission fees;
• other financial service fees.

Exclude:

• interest expenses.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

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

2. Paid employees

a) Average number of paid employees during the reporting period

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

• sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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

Include:

• vacation pay;
• bonuses (including profit sharing);
• employee commissions;
• taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays);
• severance pay.

Exclude:

• all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc.)

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks;
• gross overriding royalty expenses and direct royalty costs;
• resident and non-resident royalty expenses;
• franchise fees.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

Include:

• explicit service charges for financial services;
• credit and debit card commissions and charges;
• collection expenses and transfer fees;
• registrar and transfer agent fees;
• security and exchange commission fees;
• other financial service fees.

Exclude:

• interest expenses.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

F - Industry characteristics

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

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

2. Paid employees

a) Average number of paid employees during the reporting period

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

• sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services ( e.g. , rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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

Include:

• vacation pay;
• bonuses (including profit sharing);
• employee commissions;
• taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays);
• severance pay.

Exclude:

• all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance ( e.g. , property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc.)

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks;
• gross overriding royalty expenses and direct royalty costs;
• resident and non-resident royalty expenses;
• franchise fees.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

Include:

• explicit service charges for financial services;
• credit and debit card commissions and charges;
• collection expenses and transfer fees;
• registrar and transfer agent fees;
• security and exchange commission fees;
• other financial service fees.

Exclude:

• interest expenses.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets ( e.g. , amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

F - Industry characteristics

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

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

2. Paid employees

a) Average number of paid employees during the reporting period

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).

Exclude:

• partners and proprietors, non-salaried reported at
  question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

• sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

Reporting Guide

This guide is designed to assist you as you complete the 2012 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: -8001-972-9692

Your answers are confidential.

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

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

Table of contents

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.

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

Include:

• sales from Canadian locations (domestic and export sales);
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales;
• federal, provincial and territorial sales taxes and excise duties and taxes;
• intercompany sales in consolidated financial statements.

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

• non-repayable grants, contributions and subsidies from all levels of government;
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

3. Royalties, rights, licensing and franchise fees

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

Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

4. Investment income (dividends and interest)

Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.

Include interest from:

• foreign sources;
• bonds and debentures;
• mortgage loans;
• G.I.C. interest;
• loan interest;
• securities interest and deposits with bank interest.

Exclude:

• equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

1. Salaries and wages of employees who have been issued a T4 statement

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

Include:

• vacation pay;
• bonuses (including profit sharing);
• employee commissions;
• taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays);
• severance pay.

Exclude:

• all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.

2. Employer portion of employee benefits

Include contributions to:

• health plans;
• insurance plans;
• employment insurance;
• pension plans;
• workers’ compensation;
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
• contributions to provincial and territorial health and education payroll taxes.

3. Commissions paid to non-employees

Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• architect;
• appraisal;
• management and administration.

5. Subcontract expenses (include contract labour, contract work and custom work)

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)

Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.

Include:

• goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
• materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.

Exclude:

• direct and indirect labour costs (salaries, wages, benefits, and commissions);
• overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.

8. Office supplies

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• diskettes and computer upgrade expenses;
• data processing.

Exclude:

• postage and courier;
• telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).

9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• motor vehicle rental and leasing expenses;
• rental and leasing of computer and peripheral expenses;
• studio lighting and scaffolding, and other machinery and equipment expenses;
• fuel and other utility costs covered in your rental and leasing contracts.

10. Repair and maintenance (e.g., property, equipment, vehicles)

Include expenses for the repair and maintenance of:

• buildings and structures;
• vehicles (including vehicle fuel);
• machinery and equipment;
• security equipment;
• costs related to materials, parts and external labour associated with these expenses.

Also include janitorial and cleaning services and garbage removal.

11. Insurance (include professional liability, motor vehicles, etc.)

Include:

• professional and other liability insurance;
• motor vehicle and property insurance;
• executive life insurance;
• bonding, business interruption insurance and fire insurance.

Insurance recovery income should be deducted from insurance expenses.

12. Advertising, marketing and promotions (report charitable donations at question 22)

Include:

• newspaper advertising and media expenses;
• catalogues, presentations and displays;
• meeting and convention expenses;
• tickets for theatre, concerts and sporting events for business promotion;
• fundraising expenses.

13. Travel, meals and entertainment

Include:

• passenger transportation, accommodation and meals while travelling;
• other travel allowances as well as meal, entertainment and hospitality purchases for clients.

14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)

Include:

• diesel, fuel wood, natural gas, oil and propane;
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts;
• vehicle fuel.

15. Property and business taxes, licences and permits

Include:

• property taxes paid directly and property transfer taxes;
• vehicle licence fees;
• beverage taxes and business taxes;
• trade licence fees;
• membership fees and professional licence fees.

16. Royalties, rights, licensing and franchise fees

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks;
• gross overriding royalty expenses and direct royalty costs;
• resident and non-resident royalty expenses;
• franchise fees.

17. Delivery, warehousing, postage and courier

Include:

• amounts paid for courier, custom fees, delivery and installation;
• distribution, ferry charges and cartage;
• freight and duty, shipping, warehousing and storage.

18. Financial service fees

Include:

• explicit service charges for financial services;
• credit and debit card commissions and charges;
• collection expenses and transfer fees;
• registrar and transfer agent fees;
• security and exchange commission fees;
• other financial service fees.

Exclude:

• interest expenses.

19. Interest expenses

Please report the cost of servicing your company’s debt.

Include interest on:

• short-term and long-term debt;
• capital leases;
• bonds and debentures and mortgages.

20. Amortization and depreciation of tangible and intangible assets

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements;
• amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).

21. Bad debts

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.

Include:

• allowance for bad debts.

Bad debt recoveries are to be netted from bad debt expenses.

22. All other expenses (please specify)

Include:

• amounts not included in questions 1 to 21;
• charitable and political expenses;
• research and development expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

• federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

25. Gains (losses) and other items

Include:

• realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
• foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
  income/losses;
• joint venture income/losses and partnership income/losses;
• unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
• write-offs.

26. Net profit/loss after tax and other items

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

G - Personnel

To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.

1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

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

2. Paid employees

a) Average number of paid employees during the reporting period

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).

Exclude:

• partners and proprietors, non-salaried reported at question 1 above.

b) Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

H - Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

• sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

Please provide a percentage breakdown of your total sales by client location (first point of sale).

Please ensure that the sum of percentages reported in this section equals 100%.

The percentage in question 14 must equal question 2 in section H.

J - International transactions

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

K - Provincial/territorial distribution

This section is intended to collect information on the locations operated by your business during the reporting period.

Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.

General information

Survey purpose

Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.

The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!