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
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.

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!

Annual Survey of Manufactures and Logging, 2012

Unified Enterprise Survey

Reporting Guide

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

Table of contents

General information
Guidelines
A - Introduction
Coverage
Reporting instructions
Main business activity
Reporting period information
B - Income statement and production and cost report
B1 – Sales
B2 - Other revenue
B3 - Cost of goods sold and expenses
B4 - Net profit / loss after tax and other items
C - First destination of sales
D - Sales of goods manufactured
E - Purchases of raw materials and components to be used in manufacturing process
F - Labour, salaries and wages (including commissions, if applicable) by location
G - Detailed information on energy and water costs or expenses
Unit of quantity conversion table
How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Manufactures and Logging and why is it important?

The Annual Survey of Manufactures and Logging is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufactures and Logging help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

  • the Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
  • businesses and associations use the survey results to:
    • track their performance against industry averages;
    • evaluate expansion plans;
    • prepare business plans for investors;
    • adjust inflation-indexed contracts;
    • plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufactures and Logging?

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

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

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

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-888-858-7921.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Manufactures and Logging is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. This act stipulates that the completion of questionnaires issued under the act is mandatory. You can go to our website (www.statcan.gc.ca) to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes. Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information from this survey which would identify a 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.

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.

For all manufacturing industries — (1) Environment Canada, (2) Natural Resources Canada, (3) the Prince Edward Island Department of the Provincial Treasury (PEI statistical agency) , (4) the Northwest Territories Bureau of Statistics and (5) the Nunavut Bureau of Statistics.

For establishments in non-ferrous metal (and aluminum) smelting and refining, clay building material and refractory manufacturing, cement manufacturing and lime manufacturing — (1) the Newfoundland and Labrador Department of Natural Resources, (2) the New Brunswick Departments of Natural Resources and Energy, (3) the Quebec Ministry of Natural Resources and Wildlife, (4) the Ontario Ministry of Northern Development and Mines, (5) the Manitoba Department of Science, Technology, Energy and Mines and (6) the British Columbia Ministry of Energy, Mines and Petroleum Resources.

For establishments in logging, sawmills, shingle and shake mills, hardwood veneer and plywood mills, softwood veneer and plywood mills, wood preservation, particle board and fibreboard mills, waferboard mills, mechanical pulp mills, chemical pulp mills, paper (except newsprint) mills, newsprint mills and paperboard mills — the Ontario Ministry of Natural Resources.

Authorized disclosure

Section 17 of the federal Statistics Act allows for the disclosure of a list of individual establishments, firms or businesses showing information including the establishments’ names and locations (province, territory and municipality) and North American Classification System (NAICS) codes. The disclosure of these lists may be authorized in order to aid analysts in the interpretation of data from the Annual Survey of Manufactures and Logging.

Data linkage

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

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

A - Introduction

B - Income statement / production and cost report

C - First destination of sales

D - Sales of goods manufactured

E - Purchases of raw materials and components to be used in manufacturing process

F - Labour, salaries and wages (including commissions, if applicable) by location

G - Detailed information on energy and water costs/expenses

The data requested can generally be obtained from:

  • the accounting records and financial statements (for profit centres) for your business unit;
  • your production and cost reports (for cost centres);
  • your employment and payroll records;
  • other sources (e.g., your plant or production manager).

A - Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Section F. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

  • the value of sales;
  • the cost of materials and supplies purchased;
  • the cost of energy and water utility purchased;
  • the opening and closing inventories;
  • the number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Section J asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

Main business activity

Lines 1 through 4

Please describe the main business activity of your business unit. This activity should generate the largest portion of value of your sales during the reporting period. For example, if you principally manufacture vehicle parts, you could write a description of: “vehicle brake component assembler”. Please include some indicator of the major products you produce. The information is used to verify that your business unit is coded to the appropriate industry.

Note: Commercial printing is considered a manufacturing activity by Statistics Canada. If your business unit’s primary business activity is “printing” then an additional question (line 2) asks you to indicate the specific type of printing or related activity.

The activity you select should reflect the largest portion of value of your sales during the reporting period.

If your main business activity is neither manufacturing nor logging, please call1-800-858-7921for further instructions.

Reporting period information

Lines 5 through 8

The reporting period for the Annual Survey of Manufactures and Logging is your business unit’s 12-month fiscal period ending between April 1, 2012 and March 31, 2013. Please check the appropriate boxes to indicate any fiscal year or operational changes in the subsequent questions.

On line 7, selecting ‘temporarily inactive’ could be used to indicate labour actions (strikes/lockouts), scheduled retooling, or international trade actions (duties/quotas) that result in a temporary cease of operations with planned resumption in the short term.

B - Income statement and production and cost report

The information requested under Section B relates directly to your income statement (or production and cost report if you are a cost centre).

B1 - Sales

Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if using own truck and driver). Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Goods reported as sold should not be included in inventory (lines 25 and 58) and goods held on consignment should be reported as inventory until actually sold.

Valuation of sales

Please indicate whether you report at final selling price or any alternate valuation in the check-boxes above line 9.

  • If you are a single business unit firm, sales must be reported at your final selling price.
  • If you are part of a multi-business unit firm:
    • a) sales to your firm’s non-manufacturing business units must be reported at your final selling price.
    • b) sales to your firm’s manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value).

Line 9a: Sales of goods manufactured

The information to be reported at line 9a should relate only to goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada on the basis of a charge at line 31 to this business unit. In the case where manufacturers normally install products of their own manufacture as an extension of the processing operations, the value of sales should represent the installed value of the products. If your firm operates one business unit (plant) plus one or more stock or storage warehouses at other locations (including rented space in public warehouses), reported sales should include sales out of warehouse plus direct plant sales to customers. Do not include current plant sales to own warehouses.

Include:

  • sales from Canadian locations (domestic and export);
  • transfers to other business units or a head office of your firm;
  • sales of goods that were shipped earlier on consignment;
  • sales shipped to foreign countries for which customs entry forms have been prepared:
    • i) CF7501 for shipments destined to the United States;
    • ii) B-13A, Customs Canada, Export Entry, for destinations other than the United States;
  • charges for installation of manufactured goods where installation is part of sale;
  • book value of goods sold for rental.

Exclude:

  • transfers into inventory and consignment sales;
  • shipping charges by common or contract carriers;
  • discounts and returns;
  • federal provincial and territorial sales taxes and excise duties and taxes;
  • sales of goods purchased for resale, as is (please report this amount at line 9c);
  • sales of logs or wood residue (please report this amount at line 9b).

Line 9b: Sales of logs and wood residue (for logging operations only)

Report all sales of logs and wood residue at this line, regardless of the source of these materials. Sales of logs and wood residue harvested by your own employees, by contractors, or bought by you on the open market should all be reported here. Do not include any logging sales at line 9c.

Line 9c: Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition. Logging operations must not report sales of logs and wood residue here, (regardless of who harvests), but at line 9b.

Include:

  • sales of products transferred to you from other business units of your firm (not listed as a location in Section F) and sold in the same condition as transferred.

Line 9d: Progress billing

Business units which manufacture large products (e.g., construction of a ship) that normally require extended periods of time and large sums of money to complete, may recognize only a portion of the long-term contract revenue during the current reporting period. Any reported amount must be broken down into:

  • i) percentage of total progress billing revenue derived from Canadian sources only;
  • ii) percentage of total progress billing revenue derived from foreign sources (any country other than Canada).

Note: If you recognize your long-term contracts based on completion over a number of periods, do not report the total value of these long-term contracts as this would, over time, result in double counting of revenue.

Line 10: Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where it was uninstalled and shipped to your business unit for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Line 11: Revenue from manufacturing or logging service fees and/or custom work

Custom work, manufacturing or logging service, comprise manufacturing or logging work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved. Revenue earned from this activity should be reported at line 11 where it is relevant to your activities in the fiscal year reported in this questionnaire.

Line 12: Revenue from stumpage sales

Only business units involved in logging operations should report revenue from stumpage sales on this line.

Line 13: Revenue from other sales

Include:

  • sales of goods and services not specified at lines 9 through 12.

Exclude:

  • revenue from rental and leasing, royalties, franchise and licensing fees, interest and subsidies/grants (these should be reported at lines 15 through 18).

Line 14: Total sales

Please report your total sales with the sum of lines 9a, b, c, and lines 10 through 13.

Exclude:

  • amounts reported separately for progress billing in this calculation, as they will already be included at line 9a.

B2 - Other revenue

Line 15: Revenue from rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance but net of the goods and services tax (GST). Rent revenue should not be netted against rental expenses.

Include:

  • revenue from rental or leasing of manufactured products made by your business unit;
  • revenue from rental or leasing of assets, including real property and/or machinery and equipment owned by your business unit (including operating leases).

Exclude:

  • finance charges from financing and sales leases;
  • revenue from intellectual property (e.g., patents, trademarks, copyrights).

If these types of revenue are accruing to another business unit of your firm that are not included in this questionnaire, they should be reported by that business unit (e.g., head office). Please ensure that they are reported only once, i.e., either on the questionnaire of your manufacturing business unit or by the other business unit.

Line 16: Revenue from royalties, franchise fees and licensing agreements

Revenue from royalties, franchise fees, and licensing should not be netted against expenses.

Line 17: Investment revenue (dividends and interest)

Dividend revenue should not be netted against dividend expense.

Interest revenue should not be netted against interest expense.

Line 18: Other revenue

Operating revenue related to current operations not reported elsewhere.

May include:

  • lodging and boarding revenue in the logging industry;
  • service revenue;
  • subsidies and government grants allocated to the current operations of the reporting period;
  • revenue from secondary activities (e.g., cafeterias and lunch counters);
  • revenue from outside installation or construction work not related to your own products.

B3 - Cost of goods sold and expenses

Many manufacturing business units distinguish the costs directly charged to their manufacturing process from their expenses (selling, general and administrative). This section is organized to allow you to easily record your costs/expenses according to your normal accounting practices. Do not try to split Cost of Goods Sold from Expenses if you have not separated these in your own accounting records.

Purchases from other business units of your firm must be reported as expenses at the same book transfer value and as revenue at final selling price.

If the method of valuation used by your business unit has changed, please advise us on the questionnaire and identify the method now being used.

Opening and closing inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacture and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types and note on the questionnaire the action taken.

Include:

  • inventory at the plant and at any warehouse or selling outlet which is treated as part of this business unit;
  • inventory in transit in Canada;
  • inventory held on consignment in Canada.

Exclude:

  • goods owned and held in inventory abroad;
  • any goods held on consignment from others.

Line 20 and Line 53: Inventories of raw materials and components

Include:

  • materials and components to be used in the manufacturing process;
  • fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline) at line 20;
  • non-returnable containers and other shipping and packaging materials.

Exclude:

  • any raw material intended for resale in the same condition as purchased (this should be included at lines 23 and 56).

Line 21 and Line 54: Inventories of goods and work in process

Include:

  • partially completed goods;
  • the value of work done on goods accounted for under progress billing for which no payment has been received.

Line 22 and Line 55: Inventories of finished goods manufactured

Include:

  • goods of own manufacture from your business unit.

Line 23 and Line 56: Inventories of goods purchased for resale, as is

Include:

  • all goods which are purchased for resale without further processing by your business unit.

Exclude:

  • components manufactured by another business unit/firm that are purchased or transferred by your business unit and used by you as inputs for assembling manufactured systems (this should be included at lines 20 and 53).

Line 24 and Line 57: Other inventories (please specify)

Include:

  • all other inventory of materials used in your manufacturing process but not included in the above categories.

Purchases and costs / expenses

Line 26: Purchases of raw materials and components

Report the laid-down cost (FOB plant gate, but excluding GST) for all raw materials and components purchased for your manufacturing process. Do not include goods purchased for resale, as is. A breakdown by product will be requested in Section E — the amount entered here should equal line 90.

Line 27: Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased (FOB plant gate, but excluding GST), including boxes, cartons, barrels, kegs, bottles, pallets, etc.

Line 28: Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding GST), i.e., without further manufacturing or processing.

Line 29: Employment costs and expenses

Line 29a: Labour, salaries and wages (including commissions, if applicable)

Amounts reported for salaries, wages and commissions should be gross, before any deductions at source. Note that the total reported at line 29a should equal the amount reported at line 91.

Include:

  • overtime payments;
  • vacation pay;
  • payments to casual labour;
  • directors’ pay;
  • bonuses (including profit sharing);
  • commissions paid to regular employees such as your manufacturer’s agents;
  • taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
  • retroactive wage payments;
  • stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA rules);
  • any other allowance forming part of the employee’s earnings;
  • payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees.

Exclude:

  • deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);
  • amounts paid out to other business units for employment costs only (this expense should be reported at line 31);
  • all costs and expenses associated with outside contract workers;
  • monies withdrawn by working owners and partners of unincorporated business units;
  • director’s fees or distribution of profits to shareholders of incorporated business units.

Line 29b: Benefits

Report expenses related to the employer portion of employee benefits.

Include:

  • payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
  • employer portion of Canada Pension Plan/Québec Pension Plan (CPP/QPP) contributions;
  • employer pension contributions;
  • contributions to provincial and territorial health education payroll taxes (applicable to your business unit);
  • workers’ compensation (provincial or territorial) applicable to your business unit;
  • employer portion of employment insurance premiums (EI);
  • retiring allowances or lump sum payments to employees at time of termination or retirement;
  • all other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

  • employee portions of employee benefits (i.e., deductions from pay).

Line 30: Employment agency and personnel supplier services

Report any cost/expense for temporary workers paid through an agency. Also include charges for personnel search services.

Line 31: Sub-contracts (excluding research and development)

Many business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”.

Include:

  • any amount you pay to any other business units, firms, or individuals for work done on materials you own.

Exclude:

  • salaries and wages paid to employees (see line 29a);
  • payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees) (see line 29a);
  • research and development sub-contracts (part of line 32);
  • cost of materials e.g., logs (see line 26).

Line 32: Research and development

Report all costs/expenses related to research and development work, except labour costs (part of line 29a).

Line 33: Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

  • amortization of tangible and intangible assets;
  • amortization of rental equipment;
    • a) for operating leases (by lessor);
    • b) for capital leases (by lessee).
  • amortization of current and deferred costs attributable to the current period;
  • amortization of deferred gains and losses on investments.

Exclude:

  • one-time write-offs or write-downs.

Line 34: Energy and water utility

Report the cost/expense of purchased energy and water (utility) attributed to operations in the current reporting period.

Vehicle fuel expenses should not be included in this amount (see line 35).

The total of the amounts allocated to Cost of goods sold and to Expenses should equal the amount entered at line 102.

Do not report raw materials here, i.e. any fuel purchased as an input to the manufacturing process as a feed stock or processing material (e.g., crude oil to be refined into gasoline), or for any other non-energy purpose, should be reported at line 26.

Line 35: Vehicle fuel expenses

This item includes expenses for vehicle fuels purchased by your business unit (e.g., gasoline, diesel fuel, propane and natural gas).

Exclude:

  • fuel purchased for power/heat generation (see line 34).

Line 36: Transportation, shipping (contracted out), warehousing, storage, postage and courier

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

Include:

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

Exclude:

  • shipping using own vehicles.

Line 37: Rental and leasing (including motor vehicles)

Include:

  • rental of real property (land, buildings, office space);
  • rental of motor vehicles (without driver);
  • rental of computers, machinery and equipment (without operator).

Exclude:

  • rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator). Report these costs with the associated function.

Line 38: Repair and maintenance (including motor vehicles)

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

  • waste removal services, hazardous and non-hazardous;
  • purchased materials, parts and labour, janitorial and cleaning services;
  • sweeping and snow removal services;
  • purchased repair and maintenance service expenses for:
  • a) buildings and structures;
  • b) motor vehicles;
  • c) other machinery and equipment;
  • d) other goods (except fabricated metal products or furniture repair services).

Exclude:

  • property management fees (line 45);
  • repair and maintenance expenses that are included in any payment to a head office (line 46).

Line 39: Insurance (including motor vehicles)

Include:

  • life insurance and individual pension services;
  • accident and health insurance services;
  • asset insurance services, including property and motor vehicle;
  • general liability insurance services;
  • all other insurance services not elsewhere specified.

Exclude:

  • payments on behalf of employees which are considered to be taxable benefits (included at line 29b);
  • premiums paid directly to your head office (included in line 46).

Line 40: Property and business taxes, licences and other permits

This item comprises the cost of various licences and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

  • property taxes – except those which are covered in your rental and leasing expenses;
  • property/land transfer tax;
  • business taxes;
  • business and other fees (does not include business service fees);
  • vehicle licence fees;
  • beverage licence fees;
  • all other license fees;
  • capital taxes;
  • lot levies;
  • building permits and development charges;
  • other property/business licences or permits not specified above.

Exclude:

  • stumpage fees (for logging operations only) (line 42).

Line 41: Royalties and franchise fees

Include:

  • franchise fees;
  • fees incurred for the purchase of intellectual property (e.g., patents, trademarks, copyrights).

Exclude:

  • stumpage fees (for logging operations only) (line 42).

Line 42: Stumpage fees (for logging operations only)

Business units undertaking logging operations on Crown land must pay “stumpage fees” for harvested logs. If logging activity is applicable to your business unit, please report the total of all stumpage fees paid during this reporting period.

Line 43: Advertising and marketing

Include:

  • planning, creating and placement services of advertising;
  • purchase or sale of advertising space or time, on commission;
  • other advertising services;
  • trade fair and exhibition organization services.

Line 44: Travel, meals and entertainment

Travel

Include:

  • passenger transportation, accommodation, meals while travelling and other travel allowances;
  • hotel and motel lodging services;
  • railway, road, water or air transport services of passengers;
  • rental services of passenger cars, buses and coaches with operator;
  • taxi services;
  • travel agency services.

Meal and entertainment expenses

Include:

  • purchases for clients;
  • meal serving services;
  • beverage serving services for consumption on the premises;
  • motion picture and video tape projection services.

Line 45: Professional and business service fees

Please report only the total cost of purchased professional or business service fees here. Exclude the costs of in-house activities undertaken by  our own staff.

Include:

  • property management fees;
  • legal fees;
  • information technology (IT) consulting and service fees (purchased);
  • accounting and auditing fees;
  • architectural fees;
  • engineering fees;
  • scientific and technical service fees;
  • other consulting fees (management, technical and scientific);
  • veterinary fees;
  • fees for human health services;
  • education and training fees;
  • data processing fees;
  • payroll preparation fees;
  • all other professional and business service fees.

Exclude:

  • service fees paid to head office and other business support units not included in this questionnaire (see line 46).

Line 46: Management fees and other service fees paid to head office and other business support units

Include:

  • any management or service fees paid to head office.

Line 47: Telephone and other telecommunication services

Include:

  • telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
  • Internet access charges;
  • purchased cable and satellite transmission of television, radio and music programs;
  • wired telecommunication services;
  • wireless telecommunication services;
  • satellite telecommunication services;
  • online access services;
  • online information provision services.

Line 48: Office supplies

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Line 49: Other service costs/expenses, not specified above

Include:

  • financial service fee expenses;
  • all other service expenses not elsewhere specified.

Line 50: Interest costs/expenses

Interest expenses should be reported as net of interest capitalized. Interest expenses should not be netted against interest revenue.

Include:

  • interest expenses related to all borrowing, including finance charges;
  • interest payments on capital leases;
  • any amortization of bond discounts.

Exclude:

  • dividends paid to term and retractable preferred shares;
  • debt issue expenses, including their amortization.

Line 51: All other costs and expenses (e.g., variance, bad debts, donations)

Report manufacturing costs and outflows of cash, payables, or other considerations that should be charged to either Cost of goods sold or Expenses and have not been specified in any other item above.

Include:

  • safety supplies;
  • cafeteria supplies;
  • materials, components and supplies for installation and construction that is not related to own-product;
  • all other supplies, materials and components not elsewhere specified;
  • variance;
  • bad debt;
  • charitable donations;
  • any item chargeable to Cost of goods sold or Expenses not elsewhere specified.

Exclude:

  • items related to expenditures in prior periods;
  • service expenses (line 49).

Line 52: Total purchases and/or costs

This should equal the sum of items reported in lines 26 through 51 in the Cost of goods sold column only (left column).

Line 60: Total expenses

This should equal the sum of items reported in lines 29 through 51 in the Expenses column only (right column).

B4 - Net profit / loss after tax and other items

Please use parentheses to indicate amounts representing a loss or a debit.

Line 61: Corporate income tax

Include:

  • federal corporate income taxes;
  • provincial/territorial corporate income taxes.

Line 62: Realized gains or losses on sales of assets and on foreign currency exchange

Gains and losses are increases and decreases to value from peripheral or incidental transactions and events affecting your business unit. Gains and/or losses realized/incurred from the disposition of assets are included in this category. These assets are of a capital nature such as investments, fixed assets (including resource property), foreign currency and intangible assets. The gains/losses represent the difference between the book value of the asset and the proceeds of disposition.

Exclude:

  • incidental costs (e.g., legal fees, commissions);
  • unrealized gains/losses;
  • income taxes applicable.

Line 63: Unrealized losses on asset revaluations, extraordinary and exceptional items

  • a) Unrealized gains or losses resulting from the adjustment of book values on the revaluation of assets that are not treated as extraordinary items are included in this item. Any gains or losses should be reported before the deduction of income taxes applicable.
  • b) Extraordinary and exceptional items comprise gains, losses and provision for losses which are not typical of the normal business activities of your business unit. In a business, the events giving rise to extraordinary gains/losses are not expected to occur regularly over a period of years and are not considered as recurring factors in ordinary business operations.

Include:

  • events and circumstances that do not depend primarily on decisions or determinations by management or owners;
  • intervention by government or other regulatory bodies such as expropriations of property;
  • natural disasters, such as floods or earthquakes;
  • losses resulting from fires or other catastrophes;
  • write-offs or write-downs of all assets other than inventory and accounts receivable;
  • write-offs of dry holes, abandoned and unproductive properties related to mining, petroleum and natural gas operations.

Exclude:

  • tax benefit of a loss carried forward;
  • gains/losses from discontinued operations;
    • results of current operations should be reflected in appropriate revenue and expense items;
    • recognition of future gains or losses;
    • realized gains/losses.
  • unusual and exceptional items that do not meet the criteria set out in the definition of extraordinary gains/losses;
  • gains and losses on the disposal of investments, fixed assets and loans;
  • provisions for future liabilities for estimated costs that will be paid in the future;
  • realized gains/losses on sale of assets;
  • current period provision for losses with respect to bad debts and inventory;
  • amortization of deferred gains/losses on investments;
  • amortization of deferred charges and deferred debits.

Line 64: Other items

Gains and/or losses not specifically reported elsewhere should be reported here.

Include, for example:

  • gains or losses from oil and gas partnerships;
  • mining partnership joint venture income/losses;
  • subsidiary affiliate share income/losses;
  • joint venture income/losses;
  • partnership income/losses;
  • farming partnership or joint venture income/losses.

Line 65: Net profit/loss after tax and other items

Net profit/loss equals

Line 14 (total sales)

Plus: line 19 (total other revenue)

Less: line 59 (total cost of goods sold)

Less: line 60 (total expenses)

For the next 4 items, losses and debits have parenthesis, therefore are negative.

Plus: line 61 (corporate income tax)

Plus: line 62 (realized gains or losses)

Plus: line 63 (unrealized losses)

Plus: line 64 (other items)

This amount should equal Net profit or loss from your Income Statement.

C - First destination of sales

This section represents a breakdown of your total sales (reported in line 14), by first destination of sales. For physical sales to head offices, sales offices, wholesalers or other distributors, please report the first destination, i.e., the location at which the distributor received these goods. For overseas sales or transcontinental sales, please do not consider United States transit depots as destinations. If your total sales include the value of goods that were not physically shipped (e.g., book transfers), please treat these as within province/territory sales.

D - Sales of goods manufactured

This section represents a breakdown, by product, of the sum of total sales reported at lines 9a and 9b. Please report sales of goods for each product produced by your manufacturing operations. Exclude shipping charges by contract or common carrier if possible for each product class. Indicate the total value of sales (in thousands of Canadian dollars) for the products pre-printed in this section. Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, please report the total shipping charges paid to common or contract carriers at line 87.

Line 85: All other products of own manufacture sold

If you manufacture and sell products that are not included in the pre-printed list, please enter the product name and relevant values on the blank lines provided.

Line 86: Total sales of goods manufactured

This total should equal the sum of individual product sales included in this section, and should agree with the sum of lines 9a and 9b unless shipping charges, discounts, sales allowances, returned sales or excise taxes are included. If these charges are included, report them at line 87.

Line 87: Shipping charges by common or contract carriers, discounts, sales allowances and returned sales

Please report the total shipping charges paid to common or contract carriers, discounts, sales allowances and returned sales on this line if your accounting records did not allow you to exclude them from the sales of goods as reported above.

Line 88: Total sales of goods manufactured

This amount should equal the sum of the sales reported at lines 9a and 9b on page 3.

E - Purchases of raw materials and components to be used in manufacturing process

This section requests a breakdown, by product, of the total reported at line 26. Please report the cost of raw materials for each individual product used in manufacturing operations.

If you purchased raw materials that are not preprinted in this section, please enter the raw material name and relevant amounts at line 89.

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate. In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

If you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing, please report these semi-processed goods here. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers.

Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose, should be reported in this section. Do not include fuel used for energy purposes (e.g., for office or plant heating) - these energy items should be reported in Section G.

Line 89: All other raw materials and components purchased

If you purchased raw materials and components that are not included in the pre-printed list, please enter the description and relevant values on the blank lines provided.

F - Labour, salaries and wages (including commissions, if applicable) by location

General guidelines

This section requests a breakdown of total salaries, wages and commissions (as reported at line 29a) for all locations included in this survey. Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

This section also asks for the average number of employees for each location included in the survey. 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). Please do this calculation separately for direct and indirect labour at each location.

Please report separately for each location (covered by your business unit). Please indicate if any locations were deleted. If you have added any locations, or if any locations were not preprinted, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Employment at this location

Direct labour (manufacturing or logging)

Please report gross salaries and average number of workers.

Include employees engaged in:

  • manufacturing (processing and/or assembling);
  • logging and forestry support;
  • packing, handling, warehousing;
  • repair and maintenance, janitorial;
  • watchmen;
  • foremen doing work similar to their employees;
  • erection/installation by own business unit when an extension of your manufacturing operations.

Non-manufacturing/indirect (administrative and selling/operating)

Please report gross salaries and average number of workers. Do not include workers that are not on your payroll.

Include:

  • executives, administrators and office staff;
  • sales staff;
  • food service staff;
  • building construction and major renovation staff (when work is chargeable to fixed asset accounts);
  • machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

G - Detailed information on energy and water costs or expenses

This section represents a detailed breakdown of line 34 (energy and water utility). Do not include any fuels used in motor vehicles (line 35). Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only, both in your manufacturing and non-manufacturing operations. Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics) should not be reported here but rather in Section E. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Please include transportation, duties, etc. which form part of the laid-down cost at your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption).

Line 92: Electricity

Please report the delivered cost of purchased electricity.

Line 93: Gasoline

The cost of purchased gasoline includes that used for all plant operations. Please report fuel for motor vehicle use only at line 35.

Line 94: Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period. Light fuel oil includes all distillate type fuels for power burners, fuel oil no. 2 (heating oil no. 2), fuel oil no. 3 (heating oil no. 3), furnace fuel oil, gas oils and light industrial fuel.

Line 95: Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period. Heavy fuel oil comprises all grades of residual type fuels for steam or diesel engines (non-vehicle use). It includes Bunker B and Bunker C, fuel oils no. 4, 5 and 6, and residual fuel oil.

Line 96: Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period (excluding fuel intended for motor vehicle use). Please report fuel for motor vehicle use only at line 35.

Line 97: Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG’s comprise normally gaseous paraffinic compounds extracted from refinery gases. Please report fuel for motor vehicle use only at line 35.

Line 98: Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase. Please report fuel for motor vehicle use only at line 35.

Line 99: Coal

Please report the total value of purchased coal for this reporting period.

Line 100: All other energy types (e.g., steam, oxygen, hydrogen) (please specify major items)

Please report the total value of all other purchased energy types not specified elsewhere.

Line 101: Water utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

Line 102: Total energy and water costs or expenses

The sum of all purchased energy and water costs at lines 92 to 101 above.

Line 103: If total at line 102 is zero

If you are not able to report any individual items at lines 92 to 101 or a total at line 102, please indicate if the reason is because energy, electricity and water costs are included in your rent.

Lines 104 and 105: Did this business unit generate any energy used as a replacement for purchased energy?

(yes-no)

Please select yes if your business unit generated any energy (e.g., heat, electricity, steam) that you would otherwise have purchased externally.

If you selected yes, then please indicate which forms of energy you generated (check all that apply).

Unit of quantity conversion table

 

Abbreviation

Metric

Abbreviation
Imperial

Barrel (35 gal. petroleum)

barrel

0.15899

m3

Board feet (logs), Thousand

M.ft.b.m.

4.53

m3

Board feet (Lumber), Thousand

M.Bd.Ft.

2.35974

m3

British Thermal Unit

BTU

1.05506

kj

Carat

ct.

0.2

g

Cord

cd.

2.40693

m3

Cubic foot

cu.ft.

0.02832

m3

Cubic yard

cu.yd.

0.76455

m3

Cunit (wood chips)

cunit

2.83168

m3

Foot

ft.

0.3048

m

Gallon

gal.

4.54609

l

Gallon (U.S.)

gal. (US)

3.78541

l

Hunderweight

cwt.

45.35924

kg

Ounce

oz.

28.34952

g

Pound

lb.

0.45359

kg

Roof Square

rf. sq.

9.2903

m2

Square foot

sq. ft.

0.0929

m2

Square yard

sq. yd.

0.83613

m2

Ton

ton

0.90718

tonne

Ton

ton

907.18474

kg

Yard

yd.

0.9144

M

Metric

Cubic metre

m3

1.30795

cu.yd.

Cubic metre

m3

0.41547

cd.

Cubic metre

m3

0.35315

cunit

Cubic metre

m3

0.22075

M.ft.b.m.

Cubic metre

m3

0.42378

M.Bd.Ft.

Gigajoule

gj

947817.1199

BTU

Gram

g

0.03527

oz.

Gram

g

5

ct

Joule

j

0.00095

BTU

Kilogram

kg

2.20462

lb.

Litre

l

0.21997

gal.

Metre

m

1.09361

yd.

Metre

m

3.28084

ft.

Metric tonne

tonne (short)

1.10231

ton

Metric tonne

tonne

2204.62262

lb.

Square metre

m2

1.19599

sq.yd.

Square metre

m2

0.10764

rf.sq

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Standard Geographical Classification (SGC) 2011

Introduction to the classification

Status

The Standard Geographical Classification (SGC) 2011 is the current departmental standard and was approved on May 16, 2011.

Preface

The Standard Geographical Classification (SGC) is Statistics Canada's official classification for geographic areas in Canada. The SGC covers all of the provinces and territories of Canada. This classification provides names and codes for the geographical regions of Canada, provinces and territories, census divisions (counties, regional municipalities), census subdivisions (municipalities), census metropolitan categories (census metropolitan areas, census agglomerations, outside census metropolitan areas and census agglomerations) and economic regions. The SGC was developed to enable the production of integrated statistics by geographic area. It provides a range of geographic units that are convenient for data collection and compilation, and useful for spatial analysis of economic and social statistics. It is intended primarily for the classification of statistical units, such as establishments or households, whose activities are normally associated with a specific location.

The classification consists of two parts, volume I and volume II. Volume I describes the classification and related standard areas and place names. It also explains the changes between the 2011 edition of the SGC and the 2006 edition that impact directly upon the SGC, such as changes in name, type, or code, and indicates how the new and old codes relate to one another. Volume II contains reference maps showing the locations and boundaries of the standard geographic areas in the classification.

Concordances between the 2011 classification and the 2006 classification as well as annual changes in the census subdivision names, types and codes are also available.

The 2011 Standard Geographical Classification is published by Standards Division, under the guidance of Alice Born, Director. The primary authors of this publication are Kaveri Mechanda and Richard Fortin. The Internet version of this publication was created jointly with Sylvain Boucher and Niloufar Zanganeh. Major contributors included:

  • Geography Division, which was responsible for the source data for the tables, defining the geographic areas and for the preparation of the maps;
  • System Engineering Division, which was responsible for a database containing this classification and its dynamic publication on the Internet; and
  • Dissemination Division, which was responsible for setting PDF tables and text formats.

What's new?

The 2011 version of the SGC includes significant structural changes to the classification. This structural revision was undertaken to formally recognize and standardize geographic areas commonly used in the publication of Statistics Canada data as well as to ensure that the classification variants concerning census metropolitan areas meet the classification principle of exhaustiveness by covering all of Canada.

The geographical regions of Canada are now included as a level in the SGC 2011. The geographical regions of Canada are:

  • Atlantic
  • Quebec
  • Ontario
  • Prairies
  • British Columbia
  • Territories

These regions are formed by the aggregation of provinces and territories.

Two classification variants describing the metropolitan geography of Canada are recognized:

1) Statistical Area Classification - Variant of SGC 2011

This classification variant covers all of Canada outside census metropolitan areas (CMAs) and census agglomerations (CAs) with the inclusion of census metropolitan influenced zones (MIZs). The classification variant meets the classification principle of exhaustiveness by ensuring that all of the census subdivisions (CSDs) in Canada are included in the classification. The CSDs that are outside of CMAs or CAs are categorized according to MIZs.

2) Statistical Area Classification by Province and Territory - Variant of SGC 2011

This classification variant includes the levels of the Statistical Area Classification variant for CMAs, CAs and MIZs and an additional level for the provinces and territories. CMAs, CAs and MIZs that are located in two different provinces are categorized as provincial parts, for example, "Hawkesbury (Ontario part)" and "Hawkesbury (Quebec part)". This ensures that the geographic areas are mutually exclusive.

The classification of economic regions is formally recognized as the "Economic Regions - Variant of SGC 2011".

The Standard Geographical Classification 2011

The SGC enables the production of integrated statistics by geographic area. Established in the early 1960s, the Standard Geographical Classification was released as a working manual for 1964, 1966 and 1972. In 1974, the manual became an official publication of Statistics Canada and it was subsequently issued for 1976, 1981, 1986, 1991, 1996, 2001 and 2006. This 2011 version is the ninth edition.

Conceptual framework and definitions

The SGC conforms to the basic principles of classification. It consists of a set of discrete units that are mutually exclusive and, in total, cover the entire universe. Usually, a classification appears as a hierarchy, each level of which satisfies the above-mentioned principles and is defined by the uniform application of a single criterion. Applied to geography, these principles result in a classification consisting of geographic areas whose boundaries are specifically delimited in accordance with well-defined concepts and which, in total, cover the entire landmass of Canada. The classification appears as a four-level hierarchy of geographic units identified by a seven-digit numerical coding system.

The SGC is one of a family of geographical classifications, approved and promulgated by Statistics Canada. These geographical classifications provide the basic definitions of geographic areas which, when adopted for data collection and dissemination, result in statistics that are comparable among series and over time.

Two criteria were used in the selection of geographic units for the SGC. The first was that they be easily recognized by the respondents who are asked to report geographical detail. Administrative units were chosen because respondents routinely conduct business with administrative units such as a municipality, county or province.

The second criterion was the usefulness of the geographic units for general statistical purposes. Once again, administrative units are suitable because they are significant users of statistics in establishing and implementing programs involving the expenditure of public funds and also because the general public can readily associate statistics on this basis with the names and boundaries of administrative units.

Geographic units range from the more detailed census subdivisions to the geographical regions of Canada. Census subdivision is the general term for municipalities as determined by provincial/territorial legislation, or areas treated as municipal equivalents for statistical purposes. Municipalities are units of local government. The geographical regions of Canada are groupings of provinces and territories. The range of geographic units in this hierarchical classification allows for the publication of data at different levels of aggregation.

The SGC identifies the following four types of geographic units:

  1. geographical region of Canada
  2. province or territory
  3. census division
  4. census subdivision

In SGC 2011, there are 6 geographical regions of Canada, 10 provinces and 3 territories, 293 census divisions and 5,253 census subdivisions.

(1) Geographical region of Canada

The geographical regions of Canada are groupings of provinces and territories established for the purpose of statistical reporting. The six geographical regions of Canada are:

  • Atlantic
  • Quebec
  • Ontario
  • Prairies
  • British Columbia
  • Territories

(2) Province or territory (PR)

'Province' and 'territory' refer to the major political units of Canada. From a statistical point of view, province and territory are basic areas for which data are tabulated. Canada is divided into 10 provinces and 3 territories.

Reflecting the primary political subdivision of Canada, provinces and territories are the most permanent level of the SGC. The provinces and territories are:

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

(3) Census division (CD)

Census division (CD) is the general term for provincially legislated areas (such as county, "municipalité régionale de comté" and regional district) or their equivalents. Census divisions are intermediate geographic areas between the province/territory level and the municipality (census subdivision).

Usually they are groups of neighbouring municipalities joined together for the purposes of regional planning and managing common services (such as police or ambulance services). These groupings are established under laws in effect in certain provinces of Canada. For example, a census division might correspond to a county, "une municipalité régionale de comté" or a regional district. In Newfoundland and Labrador, Manitoba, Saskatchewan, Alberta, Yukon, Northwest Territories and Nunavut, provincial/territorial law does not provide for these administrative geographic areas. Therefore, Statistics Canada, in cooperation with these provinces and territories, has created equivalent areas called census divisions for the purpose of collecting and disseminating statistical data. In Yukon, the census division is equivalent to the entire territory.

In New Brunswick, six municipalities (census subdivisions) straddle the legal county boundaries. In order to maintain the integrity of component municipalities, Statistics Canada modified the CD boundaries. Specifically, the following six municipalities straddle county boundaries and the first county in brackets indicates the CD in which these municipalities are completely located:

  • Belledune (Restigouche/Gloucester)
  • Fredericton (York/Sunbury)
  • Grand Falls (Victoria/Madawaska)
  • Meductic (York/Carleton)
  • Minto (Queens/Sunbury)
  • Rogersville (Northumberland/Kent)

Census division boundaries tend to be relatively stable over many years. For this reason the census division has been found useful for analysing historical data on small areas.

Census divisions (CDs) are classified into 12 types. Ten of these types were created according to official designations adopted by provincial or territorial authorities. The other two types - the "census division" (CDR) and the "territory" (TER) - were created as equivalents by Statistics Canada, in cooperation with the affected provinces and the territory, for the purpose of collecting and disseminating statistical data.

For 2011, the CD type "management board" (MB) in Ontario becomes "county" (CTY) and the number of CDs has changed from the previous census in British Columbia and Northwest Territories. In British Columbia, the CD Comox-Strathcona (5925) was dissolved and two CDs were created: Strathcona (5924) and Comox Valley (5926). These changes have resulted in an increase of one in the number of CDs for that province. In the Northwest Territories, the CDs have been restructured, increasing the number from two to six. As a result, there are 293 CDs in 2011.

Table A shows CD types, their abbreviated forms, and their distribution by province and territory.

(4) Census subdivision (CSD)

Census subdivision (CSD) is the general term for municipalities (as determined by provincial/territorial legislation) or areas treated as municipal equivalents for statistical purposes (e.g., Indian reserves, Indian settlements and unorganized territories).

Municipalities are units of local government. There are two municipalities in Canada that straddle provincial boundaries, Flin Flon (Manitoba and Saskatchewan) and Lloydminster (Saskatchewan and Alberta). Each of their provincial parts is treated as a separate CSD. Three Indian reserves also straddle provincial limits, Shoal Lake (Part) 39A and Shoal Lake (Part) 40 (Ontario and Manitoba); and Makaoo (Part) 120 (Saskatchewan and Alberta); and are treated as separate CSDs.

Beginning with the 1981 Census, each Indian reserve and Indian settlement recognized by the Census is treated as a separate CSD and reported separately. Prior to the 1981 Census, all Indian reserves in a census division were grouped together and reported as one census subdivision.

For 2011, there is a total of 961 Indian reserves and 28 Indian settlements classified as CSDs. These are populated (or potentially populated) Indian reserves, which represent a subset of the approximately 3,100 Indian reserves across Canada. Statistics Canada works closely with Aboriginal Affairs and Northern Development Canada (formally known as Indian and Northern Affairs Canada) to identify the reserves and the settlements to be included as CSDs. Furthermore, the inclusion of an Indian settlement is dependent upon the agreement of the provincial or territorial authorities.

Census subdivisions are classified into 54 types. Fifty-two of these were created according to official designations adopted by provincial, territorial or federal authorities. The other two types - "Subdivision of unorganized" in Newfoundland and Labrador, and "Subdivision of county municipality" in Nova Scotia - were created as equivalents to municipalities by Statistics Canada, in cooperation with the two affected provinces, for the purpose of collecting and disseminating statistical data.

It should be noted that some CSDs have the same geographical name but different CSD types. In these cases, the census subdivision type accompanying the census subdivision name is used to distinguish CSDs from each other (i.e., Moncton, C [for the city of Moncton] and Moncton, P [for the parish of Moncton]).

Changes to CSD types for 2011 include:

1) CSD types added

  • City / Ville (CV) in Ontario;
  • Self-government / Autonomie gouvernementale (SG) in Yukon.

2) CSD types deleted

  • Cité (CÉ) in Quebec was replaced by Ville (V);
  • County (municipality) (CM) in Alberta was corrected to Municipal district (MD);
  • Nisga'a village (NVL) in British Columbia has been included in Nisga'a land (NL).

Table B shows CSD types, their abbreviated forms, and their distribution by province and territory.

Classification structure and codes

Each of the four levels of the classification covers all of Canada. They are hierarchically related: census subdivisions aggregate to census divisions, census divisions aggregate to a province or a territory which in turn aggregate to a geographical region of Canada. The relationship is illustrated in Figure 1.

Figure 1. The SGC hierarchy

Figure 1 shows the hierarchical relationship between the four levels of the SGC 2011.

This structure is implicit in the seven-digit SGC code as shown in the following illustration for the city of Oshawa.

Code for the city of Oshawa
Region PR CD CSD
3       Ontario
  35     Ontario
  35 18   Durham (Regional municipality)
  35 18 013 Oshawa (City)

The region code is the first digit of the province code. The code for the city of Oshawa is 3518013.

The SGC coding system

At the outset, numerical codes were adopted for ease of use and clarity. The numbers were universally applicable to all of the data processing machines in use at that time.

The use of numerical codes continues but the number of digits in the code changed from six to seven in 1976, when a three-digit code was adopted for census subdivisions because the number of census subdivisions in one census division exceeded 99.

Provinces are numbered from east to west. Because the number of provinces and territories exceeded nine, a two-digit code was adopted. The first digit represents the geographical region of Canada in which the province/territory is located and the second digit denotes one of the 10 provinces and 3 territories. The first digit codes are:

  1. Atlantic
  2. Quebec
  3. Ontario
  4. Prairies
  5. British Columbia
  6. Territories

The provincial and territorial codes are shown in Table C.

Table C
List of provinces and territories with codes and abbreviations, 2011
Code Provinces and territories Abbreviation Alpha code Map
10 Newfoundland and Labrador N.L. NL HTML | PDF, 2442 kb
11 Prince Edward Island P.E.I. PE HTML | PDF, 2442 kb
12 Nova Scotia N.S. NS HTML | PDF, 2442 kb
13 New Brunswick N.B. NB HTML | PDF, 2442 kb
24 Quebec Que. QC HTML | PDF, 2442 kb
35 Ontario Ont. ON HTML | PDF, 2442 kb
46 Manitoba Man. MB HTML | PDF, 2442 kb
47 Saskatchewan Sask. SK HTML | PDF, 2442 kb
48 Alberta Alta. AB HTML | PDF, 2442 kb
59 British Columbia B.C. BC HTML | PDF, 2442 kb
60 Yukon Y.T. YT HTML | PDF, 2442 kb
61 Northwest Territories N.W.T. NT HTML | PDF, 2442 kb
62 Nunavut Nvt. NU HTML | PDF, 2442 kb

The following conventions are used in the coding system:

  1. The codes usually follow a serpentine pattern beginning in the southeast corner of each province, territory or CD. In this way, adjacent code numbers usually represent geographic units that share a common boundary. Exceptions are found in Saskatchewan and Alberta, where census divisions are numbered in a straight line from east to west, returning to the eastern border when the western border is reached. Also, in Quebec, Saskatchewan, Alberta, and British Columbia, Indian reserve codes are included in the 800 series of numbers, whereas in the other provinces they are accommodated within the serpentine numbering pattern for census subdivisions.
  2. In order to provide the flexibility required to maintain the coding system over the years, the numbering is not sequential (except for CDs, which are more stable). Gaps in the numbering sequence leave opportunities to incorporate new geographic units within the numbering sequence.
  3. Codes are not generally used more than once. However, a code may be reused if at least two editions of the classification have appeared. For example, a code deleted in 1996 may be reused in 2011.
  4. Component parts of codes are preserved as much as possible. For example, when a new CD is created, the original CSD codes are retained where possible.

Naming geographic units

The following procedure is applied in selecting names for geographic units:

  1. Official names are used where they are available. The names of incorporated local and regional municipalities are taken from provincial and territorial gazettes, where official notifications of acts of incorporation for new municipalities and changes to existing municipalities are published
  2. Most official names are accepted as published, but many are edited by Statistics Canada for the sake of consistency and clarity. For example, Statistics Canada drops the CSD type and uses the geographical name only (i.e., the official name City of Ottawa appears in the SGC as Ottawa).
  3. Six municipalities (i.e., census subdivisions) in Canada have different official names in English and French: Beaubassin East / Beaubassin-est, and Grand Falls / Grand-Sault in New Brunswick; and Greater Sudbury / Grand Sudbury, French River / Rivière des Français, The Nation / La Nation, and West Nipissing / Nipissing Ouest in Ontario. For English products, the official name in English is used (i.e., Greater Sudbury), for French products, the official name in French is used (i.e., Grand Sudbury), and for bilingual products, the bilingual name is used with English followed by French (i.e., Greater Sudbury / Grand Sudbury).
  4. Prior to May 25, 2009, the convention for the naming of a CMA or CA was based on the name of the principal population centre or largest city at the time the CMA or CA was first formed. This standard had been used since the 1971 Census. Through the years, the CMA/CA names have remained stable. The most important changes resulted from name changes to the census subdivisions (resulting from municipal dissolutions, incorporations and name changes). The key revision to the convention is the establishment of guidelines for CMA name change requests as described here:
    • CMA names can consist of up to three legislated municipal names of eligible census subdivisions (CSDs) that are components of the CMA. However, the number of name elements in any new CMA name request is limited to five. If any of the eligible CSD names are already hyphenated or compound, the number of CSD names will be limited to two or one if the number of name elements exceeds five.
    • The eligible municipal names include the historic central municipality name and the two component CSDs with the largest population, and having a population of at least 10,000, according to the last census.
    • The ordering of the municipal names within the CMA name is determined by the historic (central) municipality and the population size of the eligible CSDs. The first component of the CMA name is always the historic (central) CSD even if its census population count is less than the other eligible component CSDs. This ensures that CMA names retain a measure of stability for better longitudinal recognition. The second and third place name order is determined by population size. The component CSD with the higher census population count at the time of the name change assumes the second position and the next largest component CSD the third position.
    • In order for a requested CMA name change to be implemented, there must be explicit consensus among all eligible component municipalities on a proposed new name and a formal request, in accordance with these guidelines, must be sent to the Director of the Geography Division at Statistics Canada by June 1 of the year prior to the census. The CMA name change will be implemented in the revision of the Standard Geographical Classification related to the census under consideration.
    • Statistics Canada will continue to change CMA names whenever the legislated name of a municipality changes. Any other request for a name change will only be considered within the context of these guidelines.
  5. The remaining sub-provincial geographical names are created by Statistics Canada in cooperation with provincial, territorial and federal officials (e.g., when creating names for most economic regions).
  6. Some statistical areas (e.g., census metropolitan areas and census agglomerations) straddle provincial boundaries (e.g., the census metropolitan area [CMA] of Ottawa–Gatineau). In such a case, when data are presented for the provincial parts, the name of the province must follow the name of the statistical area. For the CMA of Ottawa–Gatineau, each part of the CMA will be identified as Ottawa–Gatineau (Ontario part) and Ottawa–Gatineau (Quebec part).
  7. Where the CD or CSD type (e.g., county, town, city) is part of the legal name of the CD or CSD as legislated by provincial or territorial governments, Statistics Canada uses the language form of the legal name. In all other cases, where the CD or CSD type is not embedded in the legal name, Statistics Canada uses the language of the publication. As a consequence, this means that in an English language publication there may be some French language type names, and that in French language publications there may be some English language type names. For example, in the case of Bathurst, New Brunswick, the legislation specifies that the legal name is "City of Bathurst". Accordingly, the type is presented as City (CY) in English publications; City (CY) in French publications; and as City (CY) in bilingual publications.

Table D and Table E provide the standard abbreviations and titles for all CD and CSD types for English, French and bilingual publications respectively.

Updates and concordances

The SGC 2011 presents standard geographic areas as of January 1, 2011. It includes any changes to municipalities, effective on that date or earlier, received by Statistics Canada before March 1, 2011.

Information received after March 1, 2011, has not been included, therefore provincial or territorial authorities may notice some small discrepancies compared to their official records.

Several hundred changes are made to census subdivisions every year. These changes may affect boundaries, codes, names, or types. Changes to the census division level also occur periodically. Most changes originate from provincial legislation (revised statutes and special acts), changes to Indian reserves originate with Aboriginal Affairs and Northern Development Canada (formally known as Indian and Northern Affairs Canada), and other changes come from Statistics Canada.

Legislated changes are effective as of the date proclaimed in the legislation. Other changes are effective January 1, usually of the reference year for the SGC.

The Standard Geographical Classification is published every five years, coincident with the Census of Population. For most statistical applications, holding the geography in a statistical series constant for this length of time is an acceptable compromise between stability and existing reality. Observations at five-year intervals are suitable for historical trend analysis, yet for current series, a tolerable degree of distortion occurs.

The SGC 2011 presents a complete summary of the changes affecting the SGC between January 2, 2006 and January 1, 2011. Volume I of the SGC 2011 contains three concordance tables for that period on the changes that impact directly upon the SGC, such as changes in code, name, or type and indicates how the new and old codes relate to one another. In addition, a fourth table provides 2006 Census population counts based on the census subdivision boundaries of each January and July 1st for census subdivisions affected by a boundary change during the period 2006 to 2011.

The other changes such as partial annexations, and boundary and population revisions, which do not affect the SGC codes and usually involve very small areas and populations, are not shown in the concordance tables. They are available, however, in the "Interim List of Changes to Municipal Boundaries, Status, and Names" published by Geography Division, Statistics Canada.

Census division changes

In New Brunswick, part of Stanley, P (CSD 13 10 036) was taken from York (CD 13 10) and annexed to Upper Miramichi, RCR (CSD 13 09 027) in Northumberland (CD 1309).

In Quebec, Bromont, V (CSD 24 47 005) was taken from La Haute-Yamaska (CD 24 47) and annexed to Brome-Missisquoi (CD 24 46); and the following CDs have had name changes:

  • (CD 24 31) L'Amiante, MRC becomes Les Appalaches, MRC
  • (CD 24 40) Asbestos, MRC becomes Les Sources, MRC
  • (CD 24 53) Le Bas-Richelieu, MRC becomes Pierre-De Saurel, MRC
  • (CD 24 98) Minganie–Basse-Côte-Nord, CDR becomes Minganie–Le Golfe-du-Saint-Laurent, CDR

In Ontario, Manitoulin, Unorganized, Mainland, NO (CSD 35 51 091) was annexed to Killarney, MU (CSD 35 51 036). Then Killarney, MU (CSD 35 51 036) was taken from Manitoulin (CD 35 51) and annexed to Sudbury (CD 35 52). Also in Ontario, part of Perth East, TP (CSD 35 31 030) was taken from Perth (CD 35 31) and annexed to East Zorra-Tavistock, TP (CSD 35 32 038) in Oxford (CD 35 32). There was a CD type change in Ontario: (CD 35 10) Frontenac, MB became Frontenac, (CTY).

In Alberta, part of Yellowhead County, MD (CSD 48 14 003) was taken from Division No. 14 (CD 48 14) and annexed to Brazeau County, MD (CSD 48 11 032) in Division No. 11 (CD 48 11).

In British Columbia, Comox-Strathcona (CD 59 25) was dissolved and two CDs were created: Strathcona (CD 59 24) and Comox Valley (CD 59 26). In addition, Kitimat-Stikine F, RDA (CSD 59 49 038), Dease Lake 9, IRI (CSD 59 49 845) and Tahltan 1, IRI (CSD 59 49 846) were annexed from Stikine, REG (CD 59 57) to Kitimat-Stikine, RD (CD 59 49).

In Northwest Territories, the CDs have been restructured, increasing in number from two to six; the naming convention of CDs in the Northwest Territories is now:

  • (CD 61 01) Region 1, REG
  • (CD 61 02) Region 2, REG
  • (CD 61 03) Region 3, REG
  • (CD 61 04) Region 4, REG
  • (CD 61 05) Region 5, REG
  • (CD 61 06) Region 6, REG

Census subdivision changes

The changes to census subdivisions between SGC 2006 and SGC 2011 are presented in two concordance tables:

The changes affecting CSDs are grouped into eighteen types, each represented by a particular code. They are listed in Table F below with an indication of each type's impact upon the SGC code.

Table F
Change type codes for census subdivisions
Code Type of change Change in SGC code?
1 Incorporation Yes
2 Change of name No
2C Correction of name No
23 Change of name and type No
3 Change of type No
3C Correction of type No
4 Dissolution Yes
5 Annexation of part of No
5A Complete annexation and part annexed of No
6 Part annexed to No
7 Revision of SGC code Yes
7C Correction of SGC code Yes
8 Part taken from (revision from population challenge) No
8C Part taken from (cartographic correction) No
9 Part lost to (revision from population challenge) No
9C Part lost to (cartographic correction) No
10 Population taken from (revision) No
11 Population lost to (revision) No

A legend is provided to explain the appropriate codes (codes 1, 2, 2C, 23, 3, 3C, 4, 5A, 6, 7 and 7C) used in the concordance tables. A more detailed explanation follows.

New SGC codes (code 1) are assigned to newly created CSDs. Such CSDs are:

  1. created out of another census subdivision, typically a municipality created from a populated area located in a rural or unorganized census subdivision; or
  2. created when two or more census subdivisions amalgamate.

In the latter case the entries, including SGC codes, for all of the census subdivisions contributing to the newly created census subdivision are deleted (code 4).

Also affecting the SGC code are revisions arising from structural changes, such as the reorganization of CDs. This type of change (codes 7 and 7C) simply indicates a revised code number, with no other change having affected the CSD.

Changes in CSD name (codes 2 and 2C), CSD type (codes 3 and 3C), or CSD name and type (code 23) do not affect the SGC code, but the classification file is updated.

The most numerous changes are partial annexations (codes 5 and 6), boundary revisions (codes 8, 8C, 9 and 9C) and population revisions (codes 10 and 11), which do not affect the SGC codes, and usually involve very small areas and populations. These changes are not listed in the concordance tables, but they can be found in the publication entitled "Interim List of Changes to Municipal Boundaries, Status, and Names".

Since January 2, 2006, a total of 1,606 CSD changes have been recorded. These changes affected more than 1,000 of the 5,418 CSDs that existed in 2006, and resulted in a net reduction of 165 CSDs over the period. Of the total number of changes, 382 affected the CSD code (221 dissolutions, 56 incorporations and 105 revisions of code), 68 affected the name, 93 affected the status and 8 affected both the name and status. Boundary changes and revisions (982), and population revisions (73) accounted for the remaining 1,055 changes. Since 2006, CSD boundary changes and CD restructuring in British Columbia and Northwest Territories affected 31 census divisions.

Table G presents the number of census subdivision changes by type and by province and territory.

Changes to census subdivisions for 2011 resulted in the reduction of Indian reserves. For instance, the following reserve CSDs were deleted because they are not to be populated.

  • Summerside 38 (CSD 12 14 024) in Nova Scotia
  • Red Bank 7 (CSD 13 09 025) and St. Mary's 24 (CSD 13 10 035) in New Brunswick
  • Whitworth (CSD 24 12 802), Cacouna (CSD 24 12 804) and Coucoucache (CSD 24 90 801) in Quebec
  • Naiscoutaing 17A (CSD 35 49 079), Zhiibaahaasing 19 (Cockburn Island 19) (CSD 35 51 035), Whitefish River (Part) 4 (CSD 35 52 017), Mountbatten 76A (CSD 35 52 055), New Post 69 (CSD 35 56 104), Missanabie 62 (CSD 35 57 082), Lake Of The Woods 31G (CSD 35 60 062), Wunnumin 2 (CSD 35 60 072), Wapekeka 1 (CSD 35 60 074) and Sachigo Lake 2 (CSD 35 60 087) in Ontario
  • Reed River 36A (CSD 46 01 096), Long Plain (Part) 6 (CSD 46 08 039), Cross Lake 19B (CSD 46 22 053), Cross Lake 19C (CSD 46 22 054), Nelson House 170A (CSD 46 22 060), Nelson House 170B (CSD 46 22 061), Nelson House 170C (CSD 46 22 062) and Highrock 199 (CSD 46 23 063) in Manitoba
  • Makwa Lake 129A (CSD 47 17 814), Thunderchild First Nation 115D (CSD 47 17 818), Stanley 157A (CSD 47 18 804), Île-à-la-Crosse 192E (CSD 47 18 805), Dipper Rapids 192C (CSD 47 18 816), Primeau Lake 192F (CSD 47 18 830), Turnor Lake 194 (CSD 47 18 837), Clearwater River Dene Band 221 (CSD 47 18 838), Elak Dase 192A (CSD 47 18 843) and Fond du Lac 233 (CSD 47 18 848) in Saskatchewan
  • Clearwater 175 (CSD 48 16 823), Devil's Gate 220 (CSD 48 16 825), Chipewyan 201 (CSD 48 16 828), Chipewyan 201B (CSD 48 16 834), Chipewyan 201C (CSD 48 16 837), Chipewyan 201D (CSD 48 16 840), Chipewyan 201E (CSD 48 16 843), Chipewyan 201F (CSD 48 16 845), Chipewyan 201G (CSD 48 16 848), Sandy Point 221 (CSD 48 16 851), Cornwall Lake 224 (CSD 48 16 853) and Collin Lake 223 (CSD 48 16 854) in Alberta
  • Bummers Flat 6 (CSD 59 01 807), Aywawwis 15 (CSD 59 09 801), Boothroyd 5A (CSD 59 09 802), Boothroyd 8A (Part) (CSD 59 09 803), Ruby Creek 2 (CSD 59 09 811), Sho-ook 5 (CSD 59 09 813), Chaumox 11 (CSD 59 09 820), Swahliseah 14 (CSD 59 09 840), Franks 10 (CSD 59 09 846), Samahquam 1 (CSD 59 09 865), Kuthlalth 3 (CSD 59 09 870), Mayne Island 6 (CSD 59 17 806), Pacheena 1 (CSD 59 17 816), Claoose 4 (CSD 59 19 805), Lyacksun 3 (CSD 59 19 810), Wyah 3 (CSD 59 19 819), Openit 27 (CSD 59 23 812), Stuart Bay 6 (CSD 59 23 815), Keeshan 9 (CSD 59 23 821), Nuchatl 2 (CSD 59 25 808), Nuchatl 1 (CSD 59 25 809), Aupe 6 (CSD 59 25 815), Aupe 6A (CSD 59 25 816), Tatpo-oose 10 (CSD 59 25 819), Matsayno 5 (CSD 59 25 825), Saaiyouck 6 (CSD 59 25 830), Harwood Island 2 (CSD 59 27 805), Chekwelp 26A (CSD 59 29 802), Schaltuuch 27 (CSD 59 29 804), Seton Lake 5A (CSD 59 31 830), Slosh 1A (CSD 59 31 839), Hamilton Creek 7 (CSD 59 33 804), Leon Creek 2 (CSD 59 33 835), Spatsum 11 (CSD 59 33 847), Papyum 27A (CSD 59 33 856), Siska Flat 5A (CSD 59 33 862), Siska Flat 5B (CSD 59 33 863), Staiyahanny 8 (CSD 59 33 869), Cameron Bar 13 (CSD 59 33 890), Andy Cahoose Meadow 16 (CSD 59 41 824), Baezaeko River 25 (CSD 59 41 825), Cahoose 8 (CSD 59 41 826), Baezaeko River 26 (CSD 59 41 836), Tsunnia Lake 5 (CSD 59 41 853), Casimiel Meadows 15A (CSD 59 41 857), Kushya Creek 7 (CSD 59 41 867), Quattishe 1 (CSD 59 43 805), Karlukwees 1 (CSD 59 43 810), Apsagayu 1A (CSD 59 43 820), Compton Island 6 (CSD 59 43 824), Mahmalillikullah 1 (CSD 59 43 828), Glen-Gla-Ouch 5 (CSD 59 43 832), Gitzault 24 (CSD 59 49 831), Tsay Cho 4 (CSD 59 51 808), Kuz Che 5 (CSD 59 51 816), Bihl'k'a 18 (CSD 59 51 817), Isaac (Gale Lake) 8 (CSD 59 51 835), Maxan Lake 4 (CSD 59 51 837), Bihlk'a 6 (CSD 59 51 842) and Parsnip 5 (CSD 59 53 804) in British Columbia.

In addition, the following reserve and settlement CSDs in British Columbia were combined in order to provide more meaningful statistics.

  • Alert Bay 1 (CSD 59 43 801) and Alert Bay 1A (CSD 59 43 802) to Alert Bay (CSD 59 43 837)
  • Alexandria 1 (CSD 59 41 815), Alexandria 1A (CSD 59 41 870), Alexandria 3 (CSD 59 41 816) and Alexandria 3A (CSD 59 41 814) to Alexandria (CSD 59 41 882)
  • Anahim's Meadow 2 (CSD 59 41 822) and Anahim's Meadow 2A (CSD 59 41 823) to Anahim's Meadow (CSD 59 41 883)
  • Chuchhriaschin 5 (CSD 59 33 816) and Chuchhriaschin 5A (CSD 59 33 822) to Chuchhriaschin (CSD 59 33 810)
  • Cowichan 1 (CSD 59 19 807) and Cowichan 9 (CSD 59 19 806) to Cowichan (CSD 59 19 822)
  • Garden 2 (CSD 59 41 830) and Garden 2A (CSD 59 41 832) to Garden (CSD 59 41 884)
  • Halhalaeden 14 (CSD 59 33 818) and Halhalaeden 14A (CSD 59 33 815) to Halhalaeden (CSD 59 33 813)
  • Inkluckcheen 21 (CSD 59 33 820) and Inkluckcheen 21B (CSD 59 33 894) to Inkluckcheen (CSD 59 33 833)
  • Kanaka Bar 1A (CSD 59 33 826) and Kanaka Bar 2 (CSD 59 33 827) to Kanaka Bar (CSD 59 33 882)
  • Little Springs 8 (CSD 59 41 874) and Little Springs 18 (CSD 59 41 875) to Little Springs (CSD 59 41 885)
  • Mount Currie 1 (CSD 59 31 803), Mount Currie 2 (CSD 59 31 811), Mount Currie 6 (CSD 59 31 838), Mount Currie 8 (CSD 59 31 837) and Mount Currie 10 (CSD 59 31 804) to Mount Currie (CSD 59 31 843)
  • Nanaimo River 2 (CSD 59 21 802), Nanaimo River 3 (CSD 59 21 801) and Nanaimo River 4 (CSD 59 21 803) to Nanaimo River (CSD 59 21 807)
  • Nequatque 1 (CSD 59 31 805), Nequatque 2 (CSD 59 31 840) and Nequatque 3A (CSD 59 31 810) to Nequatque (CSD 59 31 844)
  • Neskonlith 1 (Neskainlith 1) (CSD 59 33 883) and Neskonlith 2 (CSD 59 33 885) to Neskonlith (CSD 59 33 838)
  • North Tacla Lake 7 (CSD 59 51 812) and North Tacla Lake 7A (CSD 59 51 841) to North Tacla Lake (CSD 59 51 848)
  • Sachteen 2 (CSD 59 09 855) and Sachteen 2A (CSD 59 09 860) to Sachteen (CSD 59 09 883)
  • Siska Flat 3 (CSD 59 33 860) and Siska Flat 8 (CSD 59 33 864) to Siska Flat (CSD 59 33 849)
  • Skowkale 10 (CSD 59 09 822) and Skowkale 11 (CSD 59 09 823) to Skowkale (CSD 59 09 884)
  • Spences Bridge 4 (CSD 59 33 867) and Spences Bridge 4C (CSD 59 33 871) to Spences Bridge (CSD 59 33 881)
  • Squiaala 7 (CSD 59 09 828) and Squiaala 8 (CSD 59 09 829) to Squiaala (CSD 59 09 885)
  • Switsemalph 6 (CSD 59 39 809) and Switsemalph 7 (CSD 59 39 810) to Switsemalph (CSD 59 39 811)
  • Telegraph Creek 6 (CSD 59 49 826) and Telegraph Creek 6A (CSD 59 49 827) to Telegraph Creek (CSD 59 49 847)
  • T'Sou-ke 1 (Sooke 1) (CSD 59 17 817) and T'Sou-ke 2 (Sooke 2) (CSD 59 17 818) to T'Sou-ke (CSD 59 17 819)
  • Aiyansh (Kitladamas) 1, NVL (CSD 59 49 836); Gingolx, NVL (CSD 59 49 842); Gitwinksihlkw, NVL (CSD 59 49 838); Laxgalts'ap, NVL (CSD 59 49 840) and New Aiyansh, NVL (CSD 59 49 834) to Nisga'a, NL (CSD 59 49 035).

In the Northwest Territories, Inuvik, Unorganized, NO (CSD 61 07 063) and Fort Smith, Unorganized, NO (CSD 61 06 097) were reorganized into Region 1, Unorganized, NO (CSD 61 01 063); Region 2, Unorganized, NO (CSD 61 02 063); Region 3, Unorganized, NO (CSD 61 03 097); Region 4, Unorganized, NO (CSD 61 04 097); Region 5, Unorganized, NO (CSD 61 05 097) and Region 6, Unorganized, NO (CSD 61 06 097).

Classification variants

Although the SGC is the basic system of geographic units used for collecting and disseminating statistics in Statistics Canada, it cannot serve all statistical purposes for which the presentation and analysis of economic and social data are required. Other geographic units that are based on aggregations of the SGC geographic units are included as classification variants of the SGC. Three classification variants have been recognized as part of the SGC 2011:

  1. Statistical Area Classification - Variant of SGC 2011

    This classification variant includes entire census metropolitan areas (CMAs), census agglomerations (CAs) and the census metropolitan influenced zones (MIZs) within Canada.

  2. Statistical Area Classification by Province and Territory - Variant of SGC 2011

    This classification variant includes provinces and territories, census metropolitan areas (CMAs), census agglomerations and the census metropolitan influenced zones. It presents the provincial/territorial parts of the CMAs, CAs and MIZs which cross provincial/territorial boundaries.

  3. Economic Regions - Variant of SGC 2011

    This classification shows the economic regions (ER) of Canada.

Each classification variant of the SGC is a set of customized groupings that use SGC's census subdivisions as building blocks. In Statistics Canada, variants are created and adopted in cases where the version of the classification does not fully meet specific user needs for disseminating data or for sampling in surveys. A classification variant is based on a classification version such as SGC 2011. In a variant, the categories of the classification version are split, aggregated or regrouped to provide additions or alternatives (e.g., context-specific additions) to the standard structure of the base version.

Statistical Area Classification - Variant of SGC 2011

The Statistical Area Classification (SAC) - Variant of SGC 2011 groups census subdivisions according to whether they are a component of a census metropolitan area, a census agglomeration or a census metropolitan influenced zone (MIZ). Census subdivisions (CSDs) form the lowest level of this classification variant. The next level of this classification variant consists of individual census metropolitan areas (CMAs), census agglomerations (CAs) and census metropolitan influence zones (MIZs). The highest level of this classification variant consists of three categories that cover all of the landmass of Canada:

  • Census metropolitan areas (Canada)
  • Census agglomerations (Canada)
  • Outside census metropolitan areas and census agglomerations (Canada)

The SAC provides unique numeric identification (codes) for these hierarchically related geographic areas. It was established for the purpose of reporting statistics. The hierarchical relationship of the geographic areas is shown in Figure 2.

Figure 2. Statistical Area Classification - Variant of SGC 2011

Figure 2 shows the hierarchical relationship between the three levels of the Statistical Area Classification - Variant of SGC 2011

Census metropolitan area (CMA) and census agglomeration (CA)

A census metropolitan area (CMA) or a census agglomeration (CA) is formed by one or more adjacent municipalities centred on a population centre (known as the core). A CMA must have a total population of at least 100,000 of which 50,000 or more must live in the core. A CA must have a core population of at least 10,000. To be included in the CMA or CA, other adjacent municipalities must have a high degree of integration with the core as measured by commuting flows derived from previous census place of work data.

If the population of the core of a CA declines below 10,000, the CA is retired. However, once an area becomes a CMA, it is retained as a CMA even if its total population declines below 100,000 or the population of its core falls below 50,000. All areas inside the CMA or CA that are not population centres are rural areas.

When a CA has a core of at least 50,000, it is subdivided into census tracts. Census tracts are maintained for the CA even if the population of the core subsequently falls below 50,000. All CMAs are subdivided into census tracts.

A CMA or CA is delineated using adjacent municipalities (census subdivisions) as building blocks. These census subdivisions (CSDs) are included in the CMA or CA if they meet at least one delineation rule. The three principal rules are:

  1. Core rule: The CSD falls completely or partly inside the core.
  2. Forward commuting flow rule: Given a minimum of 100 commuters, at least 50% of the employed labour force living in the CSD works in the delineation core as determined from commuting data based on the place of work question in the previous census.
  3. Reverse commuting flow rule: Given a minimum of 100 commuters, at least 25% of the employed labour force working in the CSD lives in the delineation core as determined from commuting data based on the place of work question in the previous census.

Another rule concerns the merging of adjacent CMAs and CAs. A CA adjacent to a CMA can be merged with the CMA if the total percentage commuting interchange between the CA and CMA is equal to at least 35% of the employed labour force living in the CA, based on place of work data from the previous census. The total percentage commuting interchange is the sum of the commuting flow in both directions between CMA and CA as a percentage of the labour force living in the CA (i.e., resident employed labour force).

A CMA or CA represents an area that is economically and socially integrated. However, there are certain limitations to the manner in which this goal can be met. Since the CSDs, which are used as building blocks in CMA and CA delineation, are administrative units, their boundaries are not always the most suitable with respect to CMA and CA delineation. There are always situations where the application of rules creates undesirable outcomes, or where the rules cannot be easily applied. In these circumstances, a manual override is sometimes applied to ensure that the integrity of the program is retained.

CMAs and CAs are statistically comparable because they are delineated in the same way across Canada. They differ from other types of areas, such as trading, marketing, or regional planning areas designated by regional authorities for planning and other purposes, and should be used with caution for non-statistical purposes.

There are 33 CMAs and 114 CAs in 2011. Two CMAs from the previous census had their names changed: Abbotsford became Abbotsford–Mission (B.C.) and Kitchener became Kitchener–Cambridge–Waterloo (Ont.). Five new CAs were created: Steinbach (Man.), High River (Alta.), Lacombe (Alta.), Strathmore (Alta.) and Sylvan Lake (Alta.). The CAs of La Tuque (Que.) and Kitimat (B.C.) were retired because the population of their cores dropped below 10,000 in 2006.

The naming convention for CMAs and CAs is included in the Naming geographic units section of this classification manual.

Census metropolitan influenced zone (MIZ)

The census metropolitan influenced zone (MIZ) is a concept that geographically differentiates the area of Canada outside census metropolitan areas (CMAs) and census agglomerations (CAs). Census subdivisions (CSDs) within provinces that are outside CMAs and CAs are assigned to one of four categories according to the degree of influence (strong, moderate, weak or no influence) that the CMAs or CAs have on them. The CSDs within the territories that are outside CAs are assigned to a separate category.

Census subdivisions within provinces are assigned to a MIZ category based on the percentage of their resident employed labour force that commutes to work in the core(s) of CMAs or CAs. CSDs with the same degree of influence tend to be clustered. They form zones around CMAs and CAs that progress through the categories from 'strong' to 'no' influence as distance from the CMAs and CAs increases. As many CSDs in the territories are very large and sparsely populated, the commuting flow of the resident employed labour force is unstable. For this reason, CSDs in the territories that are outside CAs are assigned to a separate category that is not based on their commuting flows.

CSDs outside CMAs and CAs are assigned to the following MIZ categories:

  1. Strong metropolitan influenced zone (Canada): This category includes CSDs in provinces where at least 30% of the CSD's resident employed labour force commute to work in any CMA or CA. It excludes CSDs with fewer than 40 persons in their resident employed labour force.
  2. Moderate metropolitan influenced zone (Canada): This category includes CSDs in provinces where at least 5% but less than 30% of the CSD's resident employed labour force commute to work in any CMA or CA. It excludes CSDs with fewer than 40 persons in their resident employed labour force.
  3. Weak metropolitan influenced zone (Canada): This category includes CSDs in provinces where more than 0% but less than 5% of the CSD's resident employed labour force commute to work in any CMA or CA. It excludes CSDs with fewer than 40 persons in their resident employed labour force.
  4. No metropolitan influenced zone (Canada): This category includes CSDs in provinces where none of the CSD's resident employed labour force commute to work in any CMA or CA. It also includes CSDs in provinces with fewer than 40 persons in their resident employed labour force.
  5. Territories (outside CAs, Canada): This category includes CSDs in the territories outside CAs.

All of the landmass of Canada outside CMAs and CAs are classified by the five MIZ in the classification variant. For example, all areas in Canada with no metropolitan influence are classified as "No metropolitan influenced zone (Canada)". Where "Canada" appears in brackets, it may be omitted when the context provides clarification.

The coding structure

Each of the three levels of the classification variant covers all of Canada. For the first level consisting of the census metropolitan categories, an alpha code has been introduced:

  • A: Census metropolitan areas (Canada)
  • B: Census agglomerations (Canada)
  • C: Outside census metropolitan areas and census agglomerations (Canada)

In the second level, three-digit numeric codes are used for individual CMAs, CAs and MIZs. The coding structure at this level is consistent with the coding used for CMAs and CAs in SGC 2006.

The codes for a CMA, a CA and a MIZ are shown in the following illustration:

Codes for a CMA, a CA and a MIZ
Census metropolitan category CMA/ CA/ MIZ code Name
A 001 St. John's
B 005 Bay Roberts
C 996 Strong metropolitan influenced zone (Canada)

The last level consists of the census subdivision codes as described in the classification version. Each census subdivision is part of a CMA, a CA or is categorized as part of a MIZ.

Statistical Area Classification by Province and Territory - Variant of SGC 2011

The Statistical Area Classification (SAC) by Province and Territory is a variant of the Standard Geographical Classification (SGC) and census subdivisions (CSDs) form the lowest level of this classification variant. This classification variant is based on the "Statistical Area Classification - Variant of SGC 2011" with two additional levels in the hierarchy of the classification:

  • Geographical regions of Canada
  • Provinces and territories

This allows for the classification of the census metropolitan categories, the CMAs, CAs and MIZ by provincial and territorial parts. The hierarchical structure of the classification is shown in Figure 3.

Figure 3. Statistical Area Classification by Province and Territory - Variant of SGC 2011

Figure 3 shows the hierarchical relationship between the five levels of the Statistical Area Classification by Province and Territory - Variant of SGC 2011.

A provincial or territorial part designation is included with the name of the census metropolitan category by province and territory. For example, under the province of Saskatchewan, the three categories of this level are:

  • Census metropolitan areas (Saskatchewan)
  • Census agglomerations (Saskatchewan)
  • Outside census metropolitan areas and census agglomerations (Saskatchewan)

Individual geographic units by province are presented for the census metropolitan areas by province and territory. This is useful for the separate analysis of one CMA and three CAs that have provincial parts. The codes and names of the provincial parts of the CMAs and CAs are:

  • 24 505 Ottawa–Gatineau (Quebec part)
  • 35 505 Ottawa–Gatineau (Ontario part)
  • 13 330 Campbellton (New Brunswick part)
  • 24 330 Campbellton (Quebec part)
  • 24 502 Hawkesbury (Quebec part)
  • 35 502 Hawkesbury (Ontario part)
  • 47 840 Lloydminster (Saskatchewan part)
  • 48 840 Lloydminster (Alberta part)

The census metropolitan influenced zones by province and territory are also presented as provincial and territorial parts. For example, under the province of Quebec, the categories are:

  • Strong metropolitan influenced zone (Quebec)
  • Moderate metropolitan influenced zone (Quebec)
  • Weak metropolitan influenced zone(Quebec)
  • No metropolitan influenced zone (Quebec)

Economic Regions - Variant of SGC 2011

An economic region (ER) is a grouping of complete census divisions (CDs) (with one exception in Ontario) created as a standard geographic unit for analysis of regional economic activity.

Such a unit is small enough to permit regional analysis, yet large enough to include enough respondents that, after data are screened for confidentiality, a broad range of statistics can still be released.

The regions are based upon work by Camu, Weeks and Sametz in the 1950s. At the outset, boundaries of regions were drawn in such a way that similarities of socio-economic features within regions were maximized while those among regions were minimized. Later, the regions were modified to consist of counties which define the zone of influence of a major urban centre or metropolitan area. Finally, the regions were adjusted to accommodate changes in CD boundaries and to satisfy provincial needs.

An ER is a geographic unit, smaller than a province, except in the case of Prince Edward Island and the Territories. The ER is made up by grouping whole census divisions, except for one case in Ontario, where the city of Burlington, a component of Halton (CD 35 24), is excluded from the ER of Toronto (ER 35 30) and is included in the Hamilton–Niagara Peninsula ER (ER 35 50), which encompasses the entire CMA of Hamilton.

ERs may be economic, administrative or development regions. Within the province of Quebec, economic regions are designated by law ("les régions administratives"). In all other provinces, economic regions are created by agreement between Statistics Canada and the provinces concerned.

There were 76 ERs in 2011. ERs are listed with their component census divisions. The following economic regions were affected by changes at the CD and CSD levels:

  • In New Brunswick, the boundary between Campbellton–Miramichi (ER 13 10) and Fredericton–Oromocto (ER 13 40) was affected because part of Stanley, P (CSD 13 10 036) was taken from York (CD 13 10) and annexed to Upper Miramichi, RCR (CSD 13 09 027) in Northumberland (CD 13 09).
  • In Ontario, the boundary between London (ER 35 60) and Stratford–Bruce Peninsula (ER 35 80) was affected because part of Perth East, TP (CSD 35 31 030) was taken from Perth (CD 35 31) and annexed to East Zorra-Tavistock, TP (CSD 35 32 038) in Oxford (CD 35 32).
  • In Alberta, the boundary between Edmonton (ER 48 60) and Banff–Jasper–Rocky Mountain House (ER 48 40) was affected because part of Yellowhead County, MD (48 14 003) was taken from Division No. 14 (CD 48 14) and annexed to Brazeau County, MD (CSD 48 11 032) in Division No. 11 (CD 48 11).
  • In British Columbia, the composition of Vancouver Island and Coast (ER 59 10) changed due to the dissolution of the census division Comox-Strathcona (CD 59 25) and the creation of two CDs: Strathcona (CD 59 24) and Comox Valley (CD 59 26). In addition, the boundaries of North Coast (ER 59 60) and Nechako (ER 59 70) were affected because part of the census subdivision Stikine Region (CSD 59 57 022) and two Indian reserves: Dease Lake 9 (CSD 59 57 801) and Tahltan 1 (CSD 59 57 805) were taken from Stikine (CD 59 57) and annexed to Kitimat-Stikine (CD 59 49).
  • In Northwest Territories, the composition of the economic region Northwest Territories (ER 61 10) changed due to the restructuring of CDs which increases from two to six.

Presentation of classification and related maps

The Standard Geographical Classification (SGC) 2011 is divided into two separate products:

The basic presentation of the classification with tables illustrating the classes is available in Volume I. Maps illustrate the boundaries of individual geographic areas effectively describing the class boundaries of each class in the classification. Maps are included in Volume I (HTML version) and Volume II of the classification.

Volume I, The Classification

Volume I is the basic presentation of the system of geographic units. It describes the SGC 2011 consisting of the 4 levels of geographic areas:

  1. Geographical region of Canada
  2. Province or territory
  3. Census division
  4. Census subdivision

The SGC is the centrepiece of the classification, providing a complete list of its geographic units. These units are the building blocks for all other standard geographic areas. The SGC provides a code, name and type for each census subdivision (CSD).

Volume I also describes the classification variants that present census metropolitan areas/census agglomerations (CMAs/CAs), census metropolitan influenced zones (MIZs) and economic regions (ERs), and displays them in a variety of configurations for easy access and understanding. The introductory text explains the background and context for using standard geographic units.

The metropolitan geography of Canada is recognized in two variants. The first variant, the Statistical Area Classification - Variant of SGC 2011 includes all CMAs, CAs and MIZs within Canada. The second variant, the Statistical Area Classification by Province and Territory - Variant of SGC 2011 shows all CMAs, CAs and MIZs by province/territory and presents the provincial/territorial parts of CMAs, CAs and MIZs which cross provincial/territorial boundaries. Those variants of SGC 2011 provide easier access to the census metropolitan categories and to the codes of CMAs, CAs and MIZs for all of the landmass of Canada as well as by province and territory and they define CMAs, CAs and MIZs by reference to CSDs.

The Economic Regions - Variant of SGC 2011 provides ER names and codes by province and territory with their component CDs, providing the name and code for each component CD.

A list of place names showing alternative place names and repeated place names is included for each census subdivision. Alternative place names include alternative names from history or other languages and alternative spellings of the same name. Repeated place names appear more than once within a province and reflect the fact that a place name has been used for more than one locality. Repeated names also appear when a CSD boundary splits a locality and the place name is repeated for each CSD code.

Three concordance tables present a complete summary of the changes affecting the SGC between January 2, 2006 and January 1, 2011. For that period, they show the changes that impact directly upon the SGC, such as changes in code, name, or type, and indicate how the new and old codes relate to one another.

Finally, a table provides 2006 Census population counts based on the census subdivision boundaries of each January and July 1st for census subdivisions affected by a boundary change during the period 2006 to 2011.

Volume II, Reference Maps

This product contains a series of 23 maps depicting the boundaries in effect on January 1, 2011 for census divisions, census subdivisions, census metropolitan areas, and census agglomerations. The boundaries are plotted on base maps, showing water features. The maps identify each CSD by name and code, and CDs and CMAs/CAs by code.

Also included are four maps of Canada, which illustrate:

  1. The boundaries of census divisions
  2. The locations of census metropolitan areas and census agglomerations
  3. The spatial distribution of CSDs among CMAs, CAs, census metropolitan influenced zones (MIZs), and territories
  4. The boundaries of economic regions with their component CDs

An index to census division and census subdivision reference maps is also included.

References

  1. Standard Geographical Classification (SGC) 2006
  2. Interim List of Changes to Municipal Boundaries, Status, and Names, Catalogue no. 92F0009X

Sourcing toolkit

Every reproduction of Statistics Canada material must carry an acknowledgement. The following citations are recommended:

1. Reproductions from print, CD-ROM and diskette products:

Source: (If appropriate "Adapted from") Statistics Canada, title of the publication, catalogue, volume and issue numbers, reference period;

2. Material reproduced from the Statistics Canada web site (e.g. Canadian Statistics, Community Profiles; excluding CANSIM and International Merchandise Trade Database):

Source: (If appropriate "Adapted from") Statistics Canada, complete URL, date of extraction;

3. Data reproduced from the CANSIM Database:

Source: (If appropriate "Adapted from") the Statistics Canada CANSIM database, http://cansim2.statcan.gc.ca, table number, date of extraction;

4. Data reproduced from the International Merchandise Trade Database:

Source: (If appropriate "Adapted from") the Statistics Canada International Merchandise Trade Database, /trade/scripts/trade_search.cgi date of extraction;

5. Data reproduced from custom tables:

Source: (If appropriate "Adapted from") Statistics Canada, custom tabulation, (name of database/survey), reference year.

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This analysis is based on the Statistics Canada (name of database and/or micro data file), reference year. All computations, use and interpretation of these data are entirely that of (name of author(s)/organization).

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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.

Below is a description of each main activity.

Lessors of residential buildings (apartments, houses, etc.)

Business units primarily engaged in renting and leasing residential buildings and dwellings, except social housing projects. They may operate (lease, administer and maintain) their properties on their own account, or they may subcontract the operation to a third party, and they may provide additional services, such as security, maintenance, parking and snow and trash removal.

Lessors of non-residential buildings (office buildings, shopping malls, etc.)

Business units primarily engaged in owning, or owning and operating, non-residential buildings such as shopping malls, offices, etc. ) They may operate (lease, administer and maintain) their properties on their own account, or they may subcontract the operation to a third party, and they may provide additional services, such as security, maintenance, parking and snow and trash removal.

Exclude:

  • mini-warehouses.

Lessors - self-storage mini-warehouses

Business units primarily engaged in renting or leasing space for self-storage. They provide secure space (rooms, compartments, lockers, containers or outdoor space) where clients can store and retrieve their goods.

Lessors - other real estate property (mobile home parks, land, etc.)

Business units primarily engaged in renting and leasing real estate other than buildings ( e.g. , agricultural property rental, forest and land leasing, industrial park developing and operating, mobile home park operating, lessors of railroad property).

Property managers (residential and non-residential)

Business units primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis). The work involves administrative and coordination activities, such as the negotiation and approval of lease agreements, the collection of rental payments, the administration of contracts for property services ( e.g. , cleaning, maintenance and security) and the preparation of accounting statements.

Exclude:

Social housing (if rental income derived from social housing exceeds 80% of revenue)

Business units primarily engaged in renting and leasing residential buildings and dwellings provided to low-income earners. These are typically operated or funded by non-profit government entities, but may also be operated by private, non-profit housing corporations. If social housing represents at least 80% of your total rental income, and if you have selected this box, please return the questionnaire.

Condo association

Associations or corporations of dwelling owners engaged in the management of properties on behalf of dues-paying members. If you have selected this box, please return the questionnaire.

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

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.

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

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

1. Rental income - residential properties

Include:

  • apartments;
  • single family homes;
  • semi-detached or row houses.

a) Rental or leasing of residential space in houses, for use as the principal residence of a household

Houses are accommodation units in which each housing unit is separated from its neighbours by a ground-to-roof wall, with no units either above or below. Includes single detached houses, and attached houses such as side-by-side town houses, row houses and doubles. May include additional facilities, such as parking and recreational amenities.

Exclude:

  • rental of land;
  • renting space for use as temporary accommodation, such as hotel rooms, cottages and camp sites.

b) Rental or leasing of residential space in apartments and similar housing units, for use as the principal residence of a household

These are units in which each housing unit is not separated from its neighbours by a ground-to-roof wall, and/or adjoins units constructed above or below, including apartments, duplexes, triplexes. May also include additional facilities, such as parking and recreational amenities.

Exclude:

  • rental of mobile homes, motor homes, and rooms in boarding houses and dormitories, when used as principal residences;
  • renting space for use as temporary accommodation, such as hotel rooms and camp sites.

c) Rental or leasing of land for residential uses

Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Includes rental of serviced lots in trailer and mobile home parks.

d) Other rental of residential space ( e.g. , mobile homes, motor homes, houseboats, rooms in boarding houses and dormitories when used as a principal residence)

2. Rental income - non-residential properties

Include:

  • shopping centers;
  • plazas;
  • stores;
  • office buildings;
  • factories;
  • warehouses;
  • recreational spaces;
  • convention spaces in hotels;
  • convention centers.

a) Rental or leasing of buildings, or space within buildings or other facilities, for office and professional uses

Exclude:

  • rental of space for meetings, conventions and similar events;
  • rental of parking spaces.

b) Renting or leasing of buildings, or space within buildings or other facilities, for commercial uses such as stores, restaurants, cinemas, bank branches and beauty salons

Include rental of sites on a “concession” basis at entertainment, sports and other venues; and rental of commercial space in hotel and office building lobbies.

Exclude:

  • providing a location for the placement of vending machines.

c) Rental or leasing of buildings, or space within buildings or other facilities, for use in manufacturing, storage, distribution and similar industrial activities

Include rental of space for research activities. Includes rental of space for these uses in industrial, manufacturing and research parks.

d) Rental or leasing of land for non-residential uses

Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rents paid for the right to exploit inland surface waters for recreational or other purposes, including fishing.

Exclude:

  • rental of non-residential buildings and other facilities, including engineering structures;
  • rents, royalties or other payments paid for the right to explore for, or exploit deposits of minerals or fossil fuels;
  • providing a location for the placement outdoors of coin-operated machines such as children’s mechanical rides;
  • rental of parking spaces.

e) Other rentals of non-residential space (for banquets, parties, and social events, business conventions, theatres, sports venues, auditoriums, stadiums etc.) .

3. Rental income - mini-warehouses and self storage units

Include:

  • rooms;
  • compartments;
  • lockers;
  • containers;
  • outdoor spaces.

4. Property management services

Please report revenue generated by managing real estate properties on behalf of the property owners.

a) Management of residential buildings, such as houses and apartments, on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements; screening prospective tenants; collection of rental payments; tenant relationship; administration of contracts for property services ( e.g. , cleaning, maintenance and security); contract renewal or recovery of the building at the end of the renting contract, etc. )

b) Management of non-residential buildings, such as office, retail and industrial space, on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements; screening prospective tenants; collection of rental payments; tenant relationship; administration of contracts for property services ( e.g. , cleaning, maintenance and security); contract renewal or recovery of the building at the end of the renting contract, etc. )

c) Land property management on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements; screening prospective tenants; collection of rental payments; tenant relationship; administration of contracts for property services ( e.g. , cleaning, maintenance and security); contract renewal or recovery of the land at the end of the renting contract, etc. )

5. Revenue from goods purchased for resale as is (drinks, food, games)

Include:

  • soft drinks;
  • food;
  • games;
  • laundry detergent, etc. )

6. Other sales (please specify)

Include:

  • coin-operated laundry services;
  • parking;
  • bad debt recoveries;
  • operating subsidies;
  • any other operating revenue not reported above.

7. Total sales

The sum of amounts reported at questions 1 to 6.

8. Percentage of total revenue from real estate investment trust

Please report your percentage of total revenue from real estate investment trust.

Selected expenditure information

Please report expenses excluding the portion of federal, provincial or territorial sales tax refunded by government. If your bookkeeping practices make this impossible, please indicate which refunds are included.

9. Property management fees paid

Please report expenses generated by hiring a property management firm to manage an owner’s real estate property.

10. Real estate commissions paid

Please report commissions paid to an agent or middleman for providing the service to the

vendor or purchaser of bringing together the two parties to a transaction.

11. Value of inducements to tenants

Includes:

  • leasehold improvements;
  • loan interest;
  • free rent;
  • paid moving expenses.

Please only report the amount of expenses you capitalized during the reporting period.

12. Transfer taxes and lot levies paid

Please report expenses related to transfer taxes and lot levies.

13. Property taxes paid

Please report taxes paid on vacant land and buildings.

14. Mortgage interest paid

Please report the interest portion of the mortgage payments.

Excludes:

  • interest expenses related to bank loans.

Property information

15. Number of buildings owned and/or managed at year end

Please report the number of buildings you owned or managed at the end of the reporting period.

16. Number of rental units owned and/or managed at year end

Please report the number of units you owned or managed at the end of the reporting period.

17. Square feet rented or leased (non-residential only)

Please report the number of square feet you rented or leased at the end of the reporting period.

Renovations and alterations

Definition of additions:

Structural extensions or additions to the property (such as rooms, decks, garages, carports, garden sheds, swimming pools, fences, patios, driveways and major landscaping, etc.) .

Definition of renovations:

Work done that was intended to upgrade the property to acceptable building or living standards, rearrange the interior space, and modernize existing facilities in order to suit changing needs without changing the type of occupancy.

Include:

  • room renovation;
  • adding or replacing doors and windows;
  • renovating exterior walls and balconies;
  • upgrading insulation;
  • adding eavestroughs.

Also include any finishing in new homes, and the cost of any equipment and built-in appliances that were part of the renovation project.

Definition of replacement of equipment:

Installation of equipment that replaces an existing unit.

Include:

  • upgrading to a superior quality of equipment and conversion from one type of unit to another (such as replacing an electric hot water heater with a gas-fuelled unit).

Definition of new installations:

The installation of equipment that did not previously exist on the property or that was installed in addition to the equipment on the property.

Include:

  • the installation of a shower stall in what had been a half-bathroom;
  • the installation of security equipment;
  • the installation of a ceiling fan;
  • the installation of light fixtures.

18. Total capital expenditures

Please report the total value of investment or capital expenditures which comprises additions, renovations or alterations, replacement and new installations of equipment.

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.

Below is a description of each main activity.

Full service restaurant

Patrons order while seated and pay after eating. These establishments may sell alcoholic beverages, provide takeout services, operate a bar or present live entertainment, in addition to serving food and beverages. Waiter/waitress service is available.

Include:

  • fine-dining;
  • family restaurants;
  • buffet-style restaurants.

Exclude:

  • establishments that produce and present live theatrical productions and provide food and beverages for consumption on the premises.

Limited-service restaurant

Patrons order or select food or beverages at a counter and/or order by phone. Food and beverages are picked up for consumption on the premises or for takeout, or delivered to the customer’s location. A variety of food items such as specialty snacks or non-alcoholic beverages may be offered. Patrons pay before eating.

Include:

  • fast food restaurants;
  • coffee shops;
  • doughnut shops;
  • food court establishments;
  • takeout and delivery establishments.

Food service contractor

Food services supplied under contract for a specific period of time, and for the convenience of the contracting organization.

Include:

  • industrial caterers;
  • school cafeterias;
  • food services to airlines;
  • food services to railways;
  • food services to institutions;
  • food concessions at sports and similar facilities.

Exclude:

  • food vending machine operators.

Social caterer

Primarily provides single event-based food services for social events such as parties, wedding receptions and business events. These establishments generally have equipment and vehicles to transport meals and snacks to events and may prepare food at the event site.

Include:

  • caterers who own or manage permanent facilities in which they provide event based food services.

Exclude:

  • establishments engaged in preparing and/or delivering food for the needy.

Mobile food service

Prepares and serves food and beverages for immediate consumption from motorized vehicles or non-motorized carts.

Include:

  • mobile canteens and lunch wagons;
  • street vendors selling prepared food, such as french fries, from mobile equipment.

Exclude:

  • street vendors selling non-prepared food items from mobile equipment;
  • street vendors selling fruit and/or vegetables from mobile equipment.

Drinking places

Establishments that prepare and serve alcoholic beverages and offer limited food services for immediate consumption.

Include:

  • bars;
  • taverns;
  • nightclubs;
  • cocktail lounges;
  • bar operating video gaming or other gambling machines.

Exclude:

  • civic or social organizations that operate a bar for their members.

If none of the above activities describes the main activity of your business unit, please call 1-800‑972‑9692 for further information.

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.

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

4. Number of seats in this establishment

This question attempts to define the size of the establishment. If you are reporting for more than a single location, please indicate the number of seats in a typical location or an average of all locations for which you are reporting.

Should this establishment have only delivery or catering services, please indicate that there are “0” seats.

Where the seating arrangements are in a shared food court, please provide the total number of seats divided by the number of food court establishments or your best estimate.

6. Sales and other revenue

Please provide a breakdown of total revenue, including sales and other revenue.

a) Sales of alcoholic beverages for immediate consumption on the premises: revenue generated from sales of alcoholic beverages (beer, wine and liquor) prepared and served or dispensed for immediate consumption, including drinks served with meals.

Exclude:

  • retailing of alcoholic beverages sold in unopened cans, bottles, cartons or other containers (please report under c) Sales of merchandise).

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

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

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

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

g) Other revenue: all revenue other than sales ( e.g. , grants, subsidies, licenses and franchise fees, investment income, etc. )

The following descriptions apply to questions 7

and 8.

7. Sales of alcoholic beverages for immediate consumption by type of service

8. Sales of food and non-alcoholic beverages by type of service

Type of service:

a) Full-table service: a server takes orders for food and beverages which are served to customers while seated at a table. The server provides the customer with a bill that is generally paid after eating.

b) Counter service (including bar service): food and beverages are dispensed to customers to be eaten on the premises and are generally paid for prior to consumption.

c) Take-out: customers pick up food and beverages to be consumed elsewhere.

d) Drive-through: customers drive up and place their order for food and beverages; purchases are consumed away from the premises.

e) Home delivery: food and beverages are ordered by phone and delivered to customers by vehicle.

f) Mobile service: food and beverages are prepared and sold from motorized vehicles and non-motorized carts.

g) Contract catering: food and beverages are prepared and served for immediate consumption, under contract for a specified period of time, to a business, government or institution, which pays the food prepared to provide the meals to a particular group of people.

Include:

  • meals and beverages purchased by airlines, hospitals, prisons and schools to feed their passengers, patients, inmates, students, etc. )

Exclude:

  • all revenue that is not included in the catering contract, such as meals and beverages paid for directly by the consumer (include these sales in the appropriate type of service).

h) Social catering: food and beverages are prepared and served for immediate consumption at unique events (such as weddings, business meetings, parties, etc. ), where one person or entity contracts with the catering establishment and directly pays for the food and beverages.

Exclude:

  • all revenue that is not included in the catering contract, such as meals and beverages paid for directly by the consumer (include these sales in the appropriate type of service).

9. Cost of goods sold

The cost of goods sold is divided into three categories: alcoholic beverages, food and non-alcoholic beverages, and merchandise purchased for resale. The cost of goods sold is obtained by calculating opening inventory plus total purchases minus closing inventory. Please exclude salary costs.

a) Alcoholic beverages

Include:

  • beer;
  • wine;
  • liquor;
  • alcoholic drinks served with meals.

b) Food and non-alcoholic beverages: cost of materials required for meal preparation

c) Merchandise

Include:

  • gifts;
  • toys;
  • newspapers;
  • cigarettes;
  • alcohol not sold with meals and for consumption away from the premises.

d) Total cost of goods sold: the sum of questions 9a to 9c

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
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.

Below is a description of each main activity.

Consumer electronics and appliance rental

This industry comprises business units primarily engaged in renting out consumer electronics and appliances.

Exclude:

  • leasing or renting computers;
  • renting household furniture or party and banquet supplies (please see Other consumer goods rental below).

Formal wear and costume rental

This industry comprises business units primarily engaged in renting out formal wear, costumes (including theatrical) and other clothing.

Exclude:

  • laundering and renting uniforms and other work apparel.

Video tape and disc rental

This industry comprises business units primarily engaged in renting out pre-recorded video tapes and discs to the general public.

Exclude:

  • retailing pre-recorded video tapes and discs;
  • distributing motion pictures and videos to movie theatres and other distributors;
  • renting video recorders and players (please see Consumer electronics and appliance rental above).

Other consumer goods rental

This industry comprises business units, not classified to any other industry, primarily engaged in renting out consumer goods.

Exclude:

  • retailing and renting musical instruments;
  • renting consumer electronics and appliances (please see Consumer electronics and appliance rental above);
  • formal wear and costume rental (please see Formal wear and costume rental above);
  • renting pre-recorded video tapes (please see Video tape and disc rental above);
  • renting a general line of products such as lawn and garden equipment, home repair tools, and party and banquet equipment (please see General rental centres below);
  • renting commercial and industrial medical equipment.

General rental centres

This industry comprises business units primarily engaged in renting out a range of consumer, commercial and industrial equipment. These business units typically operate from conveniently located facilities in which they maintain an inventory of goods and equipment that are rented out for short periods of time.

Exclude:

  • renting and leasing heavy construction equipment, without operator;
  • renting personal and household goods;
  • renting party and banquet supplies (please see Other consumer goods rental above).

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

4. Is this business unit engaged in sales financing?

(yes – no)

Sales financing

Sales financing business units lend money to consumers and businesses for the purchase of goods and services, using a contractual instalment sales agreement, either directly from, or through arrangements with, dealers of the products.

Include:

  • acceptance companies of motor vehicle manufacturers and heavy equipment manufacturers;
  • business units engaged in the purchase of instalment and credit card receivables.

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.

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!

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.

Below is a description of each main activity.

Architectural services

Architectural services are concerned with the design of buildings, except the engineering design. The services included in this group are the provision of design and construction documents; plans, studies and other advisory services related to the design of buildings; and construction contract administration services.

Include:

  • architects (except landscape), offices of;
  • architectural design services (except landscape);
  • buildings and structures, architectural design;
  • architectural services for design-build projects provided on a subcontract basis.

Exclude:

  • both the design and construction of buildings, highways or other structures;
  • managing construction projects;
  • planning and designing landscapes.

Landscape architectural services

Landscape architectural services are concerned with the design of built landscapes. Landscape architectural services include the provision of designs and construction documents; plans, studies and other advisory services related to specific projects; and construction contract administration services.

Include:

  • offices of landscape architects;
  • city planning services (except engineers);
  • garden planning services;
  • golf course design services;
  • industrial development planning service (i.e., urban planning);
  • land use planning services;
  • landscape architectural services;
  • landscape planning services;
  • ski area planning services;
  • offices of town planners;
  • urban planning services.

Exclude:

  • operating retail nursery and garden centres that also provide landscape consulting and design services;
  • designing, installing and maintaining the materials specified in the design as part of an integrated service.

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

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.

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;

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

Sales by type of service

Please provide a breakdown of your sales in either Canadian dollars or percentage of total sales by ticking the appropriate box.

1. Architectural services

a) Single-family residential projects

Architectural services provided for single-family residential building projects.

Include:

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

Exclude:

  • historical restoration projects.

b) Multi-family residential projects

Architectural services provided for multi-family residential building projects.

Include:

  • the design of apartment blocks.

Exclude:

  • the design of nursing homes and similar residential health care building projects;
  • the design of hotels, resorts and similar temporary overnight accommodation building projects;
  • historical restoration projects.

c) Office building projects

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

Include:

  • office parks.

Exclude:

  • historical restoration projects.

d) Retail and restaurant projects

Architectural services for stores, restaurants and similar buildings.

Include:

  • shopping centres;
  • retail stores;
  • restaurants;
  • gas stations.

Exclude:

  • historical restoration projects.

e) Hotel and convention centre projects

Architectural services for buildings providing temporary overnight accommodations.

Include:

  • hotels;
  • motels;
  • resorts;
  • convention centres.

Exclude:

  • historical restoration projects.

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

Architectural services for buildings which provide health care.

Include:

  • active care hospitals and clinics;
  • nursing homes;
  • respite care centres.

Exclude:

  • historical restoration projects.

g) Entertainment, recreational, and cultural building projects

Architectural services for entertainment, recreational and cultural building projects.

Include:

  • cinemas and theatres;
  • museums;
  • zoos;
  • aquariums;
  • health clubs;
  • swimming pools;
  • stadiums and arenas;
  • community centres;
  • monuments.

Exclude:

  • historical restoration projects.

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

Architectural services for educational buildings.

Include:

  • elementary, secondary and postsecondary projects;
  • school and college instructional buildings;
  • college dormitories and other buildings on college campuses;
  • daycare centres.

Exclude:

  • historical restoration projects.

i) Industrial building projects

Architectural services for industrial buildings.

Include:

  • mine buildings;
  • manufacturing plants and similar processing and assembly buildings.

Exclude:

  • warehouses;
  • historical restoration projects.

j) Transportation and distribution facility projects

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

Include:

  • bus stations;
  • train stations;
  • airport terminals;
  • warehouses;
  • distribution centres;
  • truck terminals.

Exclude:

  • historical restoration projects.

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

Other specialized non-residential public building projects.

Include:

  • churches;
  • prisons;
  • religious building projects;
  • military building projects.

Exclude:

  • historical restoration projects.

l) Historical restoration projects

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

m) Architectural advisory services

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

2. Landscape architectural services

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

Include:

  • landscape architectural services for a design-build project provided on a sub-contract basis;
  • the provision of designs and construction documents;
  • plans, studies and other advisory services related to specific projects;
  • construction contract administration services.

Exclude:

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

3. Urban planning services

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

Exclude:

  • the design of site master plans for actual construction projects.

4. Project site master planning services

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

Exclude:

  • urban planning services.

5. Interior design services

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

Exclude:

  • retail or wholesale locations that also provide interior design or decorating as a service.

6. Engineering services

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

Include:

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

7. Other

All other architectural and landscape architectural services not defined above.

8. Total sales

The sum of questions 1 to 7 above.

Sales by type of revenue

Please indicate if you are reporting in either Canadian dollars or percentage of total sales by ticking the appropriate box.

1. Fee income

Revenues collected by the company for professional service fees rendered.

Exclude:

  • reimbursable expenses;
  • sub-contract fees awarded to other companies.

2. Sub-contracts

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

3. Reimbursables

Include:

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

Exclude:

  • sub-contract fees.

5. Total sales

The sum of questions 1 to 4 above.

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!

2012 Survey of Service Industries: Book Publishers

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.

Below is a description of each main activity.

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.

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

What to report as books

Include:

  • titles bearing an ISBN published under the publisher’s own imprint or under an imprint for which the publisher has acquired the publishing, management and marketing rights;
  • non-periodical printed publications having at least 48 pages of text or illustrations, collated or bound, excluding covers;
  • non-periodical printed publications having less than 48 pages but which you consider to be (are marketed as) a book (e.g., children’s books and poetry books);
  • titles published in print, audio, CD-ROM, online e-books and other formats;
  • titles published with non-book goods such as toys, etc.;
  • titles sold under the form of masters for the purpose of reproduction (e.g., educational materials);
  • atlases.

Exclude:

  • publications issued for advertising purposes such as trade catalogues, prospectuses, tourist advertising, etc.;
  • instruction books for assembling or operating machines, household appliances, etc., sold with the product;
  • test sheets and music scores;
  • timetables, price lists, directories, entertainment programs, calendars, school yearbooks, horoscopes, etc.;
  • publications for internal use only, such as company regulations, reports, etc.;
  • blank books such as ledgers and diaries;
  • colouring books;
  • newspapers and magazines;
  • government publications and charts;
  • publications containing advertising other than the publisher’s own promotional materials.

A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.Reporting guide: Book Publishers 5-3600-31.3 Page 6

Sources of revenue

1. Sales of own and agency titles (net of returns) (book sales only)

Own titles

  • Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.
  • Agency titles
  • Titles which are published or reprinted outside of Canada, but sold in Canada.
  • Revenue from pre-sold books should be reported in the year in which they are delivered.

3. Grants

Non-repayable financial aid that should be reported according to the source of the grant:

a) Federal
b) Provincial/Territorial
c) Other sources (e.g., municipal, corporate) (please specify)

Please report the amount awarded in the fiscal year for which you are reporting.

6. Dollar value of book returns for the reporting year

To calculate the dollar value of book returns for the year for which you are reporting, please apply the same valuation method used to calculate inventories reported below, in this section, at Cost of titles sold.

Net sales value of titles sold in Canada by customer category

Customer category

7. Exclusive agents, distributors or wholesalers

Include:

  • sales to firms who will further distribute and sell at wholesale prices (intermediaries).

8. Direct to retail

a) Bookstores

Include:

  • campus bookstores;
  • chain bookstores with outlets in most major cities in Canada;
  • big box retailers;
  • independent bookstores that have either one outlet or several outlets within a narrow geographic area (city, province).

b) Other trade sales

Include :

  • warehouse clubs and discount stores which are primarily retail;
  • department stores.

9. Library sales, direct and wholesale

Include :

  • government libraries;
  • special libraries;
  • public libraries;
  • educational libraries.

10. Educational institutions

Include :

  • elementary-secondary level institutions (ELHI);
  • postsecondary institutions (college, university).

Exclude:

  • sales to educational libraries.

11. General public

Include publisher’s sales:

  • through the mail;
  • at home (door-to-door, home parties);
  • in shopping centres (kiosks);
  • in the workplace;
  • at school fairs;
  • through publisher’s own websites.

These are sales directly to the reader; the books are not purchased to be resold.

12. Other

Include:

  • Internet retailers from all websites.

Exclude:

  • sales from publisher’s own websites; please report this amount, in this section, at question 11 above.5-3600-31.3 Page 7 Reporting guide: Book Publishers

Cost of titles sold

14. Opening inventory and

17. Closing inventory (less obsolescence or decrease in value)

Please report inventory at book value (i.e., the value maintained in accounting records).

Include:

  • inventory owned by this business unit within or outside Canada;
  • inventory held at any warehouse, sales outlet, in transit or on consignment.

Exclude:

  • inventory held on consignment for others.

15. Purchases

Include:

  • purchases of materials to be used in book printing;
  • purchases of non-book goods for resale.

16. Direct costs related to publishing

a) Production employee salaries, wages and benefits

Please report salaries, wages and benefits paid to employees involved in the production of a book.

Include, for example:

  • designers;
  • editors.

Guidelines for questions 19 and 20, 21 to 28

Please refer to the definitions listed below when reporting amounts for questions 19 and 20 and on the grid on pages 7 and 8 of the questionnaire for questions 21 to 28.

Please complete the questions 19 and 20 and questions 21 to 28 for books only, in all formats (not any other published material that your firm produces). For the description of books to report, please refer to page 5 of this reporting guide, at the beginning of Section F.

Number of copies sold by commercial category

Please report the number of books sold in Canada during the fiscal year. The publisher’s own titles are to be reported separately from exclusive agency books sold.

If precise numbers are not available, please provide your best estimate and indicate, in the margin, that estimates have been provided.

Own titles

Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Exclusive agency

Titles that are published or reprinted outside of Canada, but sold in Canada. Publishers who also act as exclusive agents should report their agency sales in the Exclusive agency rows.

Commercial category

There are five commercial categories used to designate the target market of a title:

Textbooks

Titles published mainly to be used as educational material for students and teachers.

Include:

  • elementary-secondary level (ELHI);
  • post-secondary level (college, university);
  • workbooks, readers and teacher’s manuals as well as reference books done specifically for the educational system.

Children’s books

Titles published for children and young adult markets.

Include:

  • picture books;
  • board books;
  • texts which are not primarily intended as textbooks;
  • children’s reference books.

Exclude:

  • colouring books.

Tradebooks (other trade, all formats)

Titles published for consumption by the adult public at large.

Include:

  • mass market paperbacks;
  • trade paperbacks;
  • trade hardcovers;
  • literary fiction and non-fiction;
  • poetry and drama;
  • non-fiction such as history, political, biographies;
  • bibles and hymnals.

Reference

Titles designed primarily for general reference purposes aimed at a diversified public.

Include, for example:

  • dictionaries;
  • encyclopedias;
  • thesauruses;
  • atlases.

Scholarly, professional and technical

Titles aimed at the academic community, usually published by university presses, research institutes and learned societies or publications containing reference material aimed at a specific group of individuals such as accountants, lawyers or electricians.

Include:

  • specialized reference books.

Sales Information - questions 21 to 28

In Canada

Sales of merchandise where the delivery address is in Canada.

Exclude:

  • sales of rights in Canada.

Exports

Sales of products having physically crossed the Canadian border going to a foreign address.

Exclude:

  • sales of rights abroad.

Other foreign sales

Sales of books printed outside Canada and sold outside Canada from a foreign base (i.e., never crossed the Canadian border).

Exclude:

  • sales of rights abroad.

Authorship

Canadian authors

A Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.

Foreign authors

A person who is not a Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.

Adapted and/or translated titles

The citizenship of the title’s original author should be given, and not the citizenship of the adaptor or translator.

A title written by more than one author

The citizenship should be given as Canadian if at least one of the authors (or editors) is a Canadian citizen or landed immigrant, and they have made a substantial contribution to the book (one half or more of the content).

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.5-3600-31.3 Page 9 Reporting guide: Book Publishers

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.

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.htmor call us at 1-800-972-9692 for more information about these data-sharing agreements.

Thank you!

Consumer Price Index: Basket update and Enhancement Initiative

On March 27, 2013, with the release of the Consumer Price Index (CPI) for February, Statistics Canada will publish an updated basket of goods and services.

This move implements one of the key objectives of the CPI Enhancement Initiative, a five-year program designed to improve the CPI’s accuracy and relevance. Under these new measures, the basket will be updated every two years instead of every four years.

The CPI tracks price movements for a representative ‘basket’ of about 600 goods and services Canadians purchase over time. It is updated periodically to ensure that the CPI remains representative of consumer spending patterns. This is essential, as it is widely used as an indicator of the change in the general level of consumer prices, or the rate of inflation.

In addition, a revised weighting pattern for items in the basket will be published. The revised weights, indicating the relative importance of the basket items, are primarily determined by Statistics Canada’s Survey of Household Spending. It collects information on the buying habits of about 20,000 Canadian households.

The new weighting pattern will be based on consumer spending in 2011. It replaces the current weights, which are based on spending patterns in 2009.

In addition, because of the Enhancement Initiative, the elapsed time between the basket weight reference year and the date at which the update is published has been shortened by three months. As a result, the CPI will have more current weights, sooner, improving their representative nature.

In most other respects, changes to the CPI with this update will be minimal. The currently published list of CPI commodities and commodity groups will remain unchanged. The base year for which the CPI equals 100 will remain 2002.

No changes will be made to CANSIM table numbers or series identifiers. To satisfy the needs of certain users, an all-items CPI with a base year of 1992 equaling 100 will continue to be available.

Previously announced changes to the Purchase of Passenger Vehicles Index will be implemented to coincide with this update.

A number of other changes will be introduced later this year under the Enhancement Initiative. 

For the most part, these relate to introducing new or improved methodologies to measure price change for specific products.  They will also ensure that price changes calculated with samples of products are representative of the price change for the entire class of products.

These measures will enhance several component indexes of the CPI, such as: passenger vehicle parts, maintenance and repairs; funeral services; and travel tours. Enhancements are also planned to improve geographic, outlet and product coverage in the CPI collection sample.

These changes will be announced in The Daily prior to their implementation.

For more information, or to enquire about the concepts, methods or data quality of this release, contact us
toll-free 1-800-263-1136; infostats@statcan.gc.ca) or
Media Relations (613-951-4636; statcan.mediahotline-ligneinfomedias.statcan@statcan.gc.ca).

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