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.

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.

Help Line: 1-800-972-9692

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.

A "business unit" is defined as a level of the firm for which separate records are kept for revenues, expenses and employment. The information technology industries covered by this survey are defined using the North American Industry Classification System (NAICS). The NAICS is part of an international framework to allow for the comparison of industrial performance between different countries. The three industries covered are:

• software publishers (includes packaged software development and publishing);
• data processing, hosting and related services (includes web hosting, streaming services, application hosting, processing and preparation of reports from data supplied by the customer, optical scanning, data entry etc.);
• computer systems design and related services (includes information technology consulting, systems and network design, systems engineering, customized software programming and integration, website design and development, etc.).

In order to help you choose the category that best describes the activity of your business, we include a formal definition of the inclusions and exclusions of each category below. If you require further help on this question, or if you feel that you are part of another NAICS industry, please call our help line.

Software publishers

This industry comprises commercial units primarily engaged in publishing computer software, usually for multiple clients and generally referred to as packaged software. Establishments in this industry carry out operations necessary for producing and distributing computer software, such as designing, providing documentation, assisting in installation and providing support services to software purchasers. These establishments may design and publish, or publish only.

Include:

• computer software publishing (including designing and developing), packaged;
• computer software, all formats, packaged, publishers;
• games, computer software, packaged, publishers;
• publishers, packaged computer software, all formats.

Exclude:

• mass duplication of software;
• reselling packaged software;
• publishing software exclusively on the Internet;
• providing access to software for clients from a central host site;
• custom designing software to meet the needs of specific users.

Data processing, hosting, and related services

This industry comprises commercial units primarily engaged in providing hosting or data processing services. Hosting establishments may provide specialized hosting activities, such as web hosting, streaming services or application hosting, or may provide general time-share mainframe facilities to clients. Data processing establishments may provide complete processing and preparation of reports from data supplied by the customer; specialized services, such as automated data entry; or they may make data processing resources available to clients on an hourly or time-sharing basis.

Include:

• application hosting;
• automatic data processing, computer services;
• computer input preparation services;
• computer processing;
• computer time-sharing services;
• computer time, rental;
• computer processing services;
• data entry services;
• data processing, computer services;
• disk and diskette conversion services;
• leasing of computer time;
• microfilm recording and imaging service;
• optical scanning data services;
• service bureaus, computer;
• web hosting.

Exclude:

• processing financial transactions;
• computer facilities management;
• data keying or keypunch services, text processing or desktop publishing;
• access to microcomputers and office equipment from a retail location.

Computer systems design and related services

This industry comprises commercial units primarily engaged in providing expertise in the field of information technologies through one or more activities, such as writing, modifying, testing and supporting software to meet the needs of a particular customer. This includes: the creation of Internet home pages; planning and designing computer systems that integrate hardware, software and communication technologies; on-site management and operation of clients’computer and data processing facilities; providing advice in the field of information technologies; and other professional and technical computer-related services.

Include:

• application software programming services, custom;
• CAD/CAM systems services;
• CAE (computer-aided engineering) systems services;
• computer consulting services;
• computer disaster recovery services;
• computer facilities management services;
• computer hardware consulting services;
• computer programming services, custom;
• computer programs or systems software development, custom;
• computer software consulting services;
• computer software programming
  services, custom;
• computer software systems analysis and design, custom;
• computer systems analysis and design services;
• computer systems design consulting services;
• computer systems integrators;
• computer-aided design (CAD) systems services;
• data processing facilities management services;
• design and system analysis, computer services (software);
• facilities management services, computer;
• facilities support services, computer;
• information management system design services, computer;
• internet page design services, custom;
• local area network (LAN) systems integrators;
• management information systems design consulting services;
• office automation, computer systems integration;
• requirements analysis, computer hardware;
• software installation services;
• systems engineering (system integration);
• systems integration, computer;
• web page developing.

Exclude:

• retailing computer hardware and software and providing support services;
• publishing packaged software;
• providing data processing services.

C - Reporting period information

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

D - Revenue

A detailed breakdown may be requested in other sections.

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

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

• legal;
• accounting and auditing;
• consulting;
• education and training;
• 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

Sales breakdown by products

1. Information technology (IT) technical consulting services

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

2. Custom software design and development services

a) Web site design and development services

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

b) Database design and development services

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

c) Customization and integration of packaged software

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

d) Other custom application design and development services

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

3. Computer systems and network design and development services

a) Network design and development services (include network security design)

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

b) Computer systems design, development and integration services

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

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

• Web site hosting services

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

• Application service provisioning (ASP)

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

• Business process management

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

• Collocation

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

• Data storage

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

• Data management

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

5. IT infrastructure and network management services

The service of managing and monitoring a client’s IT infrastructure including hardware, software and networks.

a) Network management

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

b) Computer systems management services

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

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

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

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

• The provision of technical expertise to solve problems for the client in using software, hardware, or entire computer system.
• The provision of customer support in using or troubleshooting software and includes upgrade services and the provision of patches and updates.
• The provision of customer support in using or troubleshooting the computer hardware and software. It includes testing and cleaning on a routine basis, and repair of IT equipment. Includes technical assistance in moving a client’computer system to a new location.
• The provision of technical expertise to solve specialized problems for the client using a computer system. These specialized services include computer auditing and assessment, data recovery, and disaster recovery.
• Services of auditing or assessing computer operations without providing advice or other follow-up action. Includes auditing, assessing and documenting a server, network or process for components, capabilities, performance, or  security.
• Retrieving a client’s data from a damaged or unstable hard drive or other storage medium.
• Providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in event of a disaster such as a fire or flood.

8. Software publishing

a) System software (include programming languages)

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

• Operating system software

  Software that controls a computer and its peripherals. Modern operating systems such as Windows 97, 98 and 2000, and NT handle many of a computer’s basic  functions.

• Network software

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

• Database management software

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

• Development tools and programming languages software

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

b) Application software (include entertainment and game software)

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

• General business productivity and home use applications

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

• Cross-industry applications

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

• Vertical market applications

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

• Utilities software

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

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!

Manufacturing and Energy Division
Net Cash Expenditures Statement

Important:

Statistics Canada has replaced the previous Schedule II “Non-Capital Repair and Maintenance Expenditures” with a new Schedule VII “Non-Conventional Sector” to include a detailed account of i) Machinery and ii) Capital Construction (building and engineering) for the non-conventional sector.

Helpful Hints for Completing this Questionnaire:

The total value of sales reported in Schedule V must equal the value entered in Schedule I, item #1.

The total royalties as reported in Schedule II, “Non-Conventional Sector” (if applicable), items #14 and #15 and Schedule III, “Conventional Sector Operating Costs and Royalties”, items #6, #7, #8 must equal the value entered in Schedule I, item #4.

Total operating costs as reported in Schedule II, “Non-Conventional Sector”, item #13 (if applicable) and Schedule III, “Conventional Sector Operating Costs and Royalties”, item #5 must equal the value entered in Schedule I, item #5.

Table of Contents

Schedule I – Revenues, Expenses and Net Income
Schedule II – Non-Conventional Sector
Schedule III – Conventional Sector Operating Costs and Royalties
Schedule IV – Upstream Expenditures – Conventional Area (Both Capitalised and Expensed)
Schedule V – Volume and Value of Sales
Schedule VI – Balance Sheet
Schedule VII – Non-Conventional Sector

Schedule I - Revenues, Expenses and Net Income

1. Sales before Royalties, Taxes and Other Charges: Report the sales or transfer value of produced goods or services before any adjustment or intersegment elimination. Please include royalties and taxes that are imposed at the time of sale. Exclude G.S.T.
2. All Other Revenues: Include cash revenue items not reported elsewhere such as dividend receipts, rentals, overhead and processing revenue received as operator and /or owner of facilities. Such processing revenues should be reported gross.
3. Gross Revenues: The sum of lines 1 and 2.
4. Royalties and Similar Payments: The sum of Schedule II, lines 14 and 15 and Schedule III, lines 6, 7, and 8.
5. Operating Costs: Please include cost of materials and supplies used in production, surface lease rentals, lifting costs and all other expenditures which are related to producing operations. Exclude any ‘non-cash’ charges and royalties. All general and administrative costs related to producing activities and charged to current year operations should also be included here.
6. Salaries and Wages: Include the cost of salaries and wages (including bonuses and commissions, employer contributions to pension, medical, unemployment insurance plans, etc. ) paid to your own workforce during the reporting period.
7. Other Cash Operating Costs: Include only costs associated with non-producing operations and other expense items not reported elsewhere.
8. Interest Expense: Include interest paid on bank loans, bonds, etc.
9. Federal Income Tax: Include federal income tax pertaining to the current period and assumed to be currently due.
10. Provincial Income Tax: Include provincial income tax pertaining to the current period and assumed to be currently due. The amount reported should include the Saskatchewan Corporate Capital Tax Surcharge if applicable.
11. Deferred Income Tax: Include accrued tax obligations reflected as an expense in the income statement, but not payable in the current reporting period.
12. Exploration and Development Expenses Charged to Current Operations: Include exploration and development expenses charged to current operations.
13. Depreciation/Amortization: The systematic charge-off to expense of costs for depreciable assets that had been initially capitalised or deferred. Write-downs of depreciable assets resulting from impairments should be included in this category. However, write-offs arising from unusual dispositions and gains/losses on sales of assets should be reported in lines 15 and 16 respectively.
14. Depletion: Include the current depletion charges for costs subject to such deduction. Write-offs resulting from the application of ceiling tests should be reported in line 15, “Write-offs and amortization of deferred charges”. Gains and losses on disposal of properties should be reported in line 16, “Other non-cash items”.
15. Write-offs and Amortization of Deferred Charges: Adjustments may be made for non-operating items which the company ordinarily eliminates from its reported “Internal cash flow”.
16. Other Non-cash Items: Include non-cash items not reported elsewhere such as unrealised losses on currency transactions, non-controlling shareholders’ interest in earnings of consolidated subsidiaries, and the equity portion of losses of unconsolidated affiliates. This item should be reduced by such non-cash revenue items as unrealised currency gains, non-controlling shareholders’ interest in losses of consolidated subsidiaries, and equity in earnings of unconsolidated affiliates.
17. Total Operating Cost: The sum of lines 4 to 16.
18. Net Income: Line 3 minus line 17.

Schedule II - Non-Conventional Sector

*The Non-Conventional Sector relates to operations as defined in the A.E.U.B. Publication Alberta Active Projects - Oil Sands and Heavy Oil Schemes (Catalogue A.E.U.B. ST-97-44). Effectively, these operations take place in the geographical areas of Cold Lake, Peace River, Athabasca, Wabasca and Lindbergh, etc.

Regarding partnerships and joint venture activities or projects, report the expenditures reflecting your company’s net interest in such oil sands projects or ventures.

1. Land and Lease Acquisition and Retention:
   a) Acquisition costs, oil rights fees and retention costs.
   b) Cost of land and lease purchased from others.
2. Machinery and Equipment: Include items such as boilers, compressors, motors, pumps and any other items that may be termed manufacturing or mining equipment as opposed to a fixed installation such as a building.
3. Housing: Value of residential structures and related infrastructure within a company townsite.
4. Drilling Expenditures and Pre-Mining Costs: Drilling expenditures include core hole and delineation drilling. Include the cost of casing and other materials and equipment left in place, core analysis, logging, road building, and other directly related services. Pre-mining costs include overburden removal and other pre-production expenditures.
5. Capitalized Overhead: Report the cost of capitalized overhead not allocated above. These overhead charges should exclude any amounts reported on Schedule III or Schedule IV.
6. Research and Other Costs: Include all research costs associated with non-conventional oil and/or natural gas, such as: laboratory work, consultants’ fees, performance evaluations, and experimental pilot plants (including any capitalised operating costs). Other costs include items such as drainage systems, roadways, tankages, anti-pollution equipment and fixed installations not including machinery and equipment included in item 2.
7. Total: The addition of lines 1 to 6.
8. Field, Well and/or Plant: Include all direct operating expenses and any other expenses directly related to the mining, stimulation, processing, upgrading and delivery of the product, and cost of purchased fuel and electricity
9. Taxes (excluding income taxes and royalties): Include taxes to federal, provincial and municipal governments, but exclude royalties, income taxes, and taxes that are part of the list price of purchases.
10. Cost of Purchased Fuel and electricity: For crude oil operations only, include costs for fuel and electricity for all sites.
11. Water Handling/Disposal: For natural gas operations only, include all costs pertaining to this.
12. Operating Overhead: Include all remaining general and administrative expenses related to upstream operations, including any corporate allocation to this segment. (These overhead charges should exclude any reported under Capitalised overhead, line 5 above).
13. Total Operating Costs: The summation of lines 8 to 12.
14. Provincial Royalties: Include all monies payable to provincial governments based on production.
15. Freehold Royalties: Include all monies payable to mineral rights owner based on production.
16. Unconventional Natural Gas Production: Report production in millions of cubic metres.

Schedule III – Conventional Sector Operating Costs and Royalties

Operating costs include all direct operating expenses such as wages and salaries, materials and supplies, fuel and power, well conditioning costs, municipal taxes, other direct operating expenses, maintenance and repairs expensed and contract services. Also include the non-capitalised cost of purchased injection materials used in enhanced recovery projects.

1. Field, Well and Gathering Operations - Oil and Gas: Include primary, secondary, and tertiary recovery and pressure maintenance facilities, gathering systems and other well site facilities, surface lease rentals, and cost of purchased fuel and electricity.
2. Natural Gas Processing Plants: Include expenses associated with field processing plants as well as reprocessing activities, recycling projects, and cost of purchased fuel and electricity.
3. Taxes (excluding income taxes and royalties): Include taxes to federal, provincial and municipal governments, but exclude royalties, income taxes, and taxes that are part of the list price of purchases
4. Operating Overhead: Include all remaining general and administrative expenses related to upstream operations, including any corporate allocation to this segment. (These overhead charges should exclude any reported on Schedule IV).
5. Total Operating Costs: The addition of lines 1 to 4.
6. Federal Crown Royalties: Are amounts paid to the federal government, but excluding Indian lands royalties.
7. Provincial Royalties and Taxes: Are amounts paid during the reporting period for royalty or royalty-like levies. In Alberta, include the “freehold mineral tax” together with the standard crown royalties on conventional oil and gas production. In Saskatchewan, include the standard crown royalties on oil and gas production plus the “freehold production tax”. In Manitoba, include the standard crown royalties and “freehold taxes” collected by the Manitoba government.
8. Non-Crown Royalties and Similar Payments:
   a) Indian lands royalties: are amounts paid to Indian bands, either directly or indirectly, based on the level of production.
   b) Freehold royalties: are royalties that have been paid to parties, other than the Crown, who own the mineral interest to the property.
   c) Overriding royalties: are payments (normally free of all costs of development and operation) arising from an economic interest in a property.

Schedule IV - Upstream Expenditures - Conventional Area (Both Capitalised and Expensed)

1. Oil and Gas Right Acquisition and Retention Costs: (excluding inter-company sales or transfers) includes:
   a) Acquisition costs and fees for oil and gas rights (include bonuses, legal fees and filing fees).
   b) Oil and gas rights retention costs.
2. Cost of Land and Lease Purchased from Other Petroleum Companies: Purchases from companies that are engaged primarily in petroleum activities.
3. Geological and Geophysical: Include such activities as seismic crew expenses, both company owned and contract. Include camp, bulldozing and dirt work, flying crews in and out, seismograph, velocity survey, gravity meter, magnetometer, core drilling, photo geological digital processing, magnetic playback and bottom hole contributions and environmental impact studies and other similar pre-exploration expenditures. All seismic or geological and geophysical expenditures (including stratigraphic tests) should be reported here, whether such activity is deemed exploration or development by the company.
4. Exploration Drilling: Drilling outside a proven area or within a proven area but to a previously untested horizon, in order to determine whether oil or gas reserves exist rather than to develop proven reserves discovered by previous drilling. Include costs of dry wells, casing and other materials and equipment abandoned in place, productive wells, including capped wells, and wells still in progress at year-end. Include, also, costs incurred in fighting blow-outs, runaways, and in replacing damaged equipment.
5. Total Exploration Spending: Addition of lines 1 to 4. Should be reported gross (whether capitalized or expensed) before deducting any incentive grants. Related overhead should be included in line 14 below.
6. Development Drilling: Drilling within the proven area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive for the purpose of extracting oil or gas reserves. This will cover costs of dry wells, including casing and other materials and equipment abandoned in place; productive wells, including capped well; and wells still in progress at year end. Include, also, costs incurred in fighting blow-outs, runaways, and in replacing damaged equipment. Exclude costs associated with service wells.
   Note: There should be no development expenditures until a development plan has been approved.
7. Cost of Proven Reserves Purchased: Purchases from those companies that are engaged primarily in petroleum activities.
8. Total Development Spending: Should be reported gross (whether capitalized or expensed) before deducting any incentive grant. Related overhead should be included in line 16 below.
9. Production Facilities: Include tangible well and lease equipment comprising casing, tubing, wellheads, pumps, flowlines, separators, treaters, dehydrators. Include gathering pipelines, lease and centralized tank batteries and associated facilities prior to delivery to trunk pipelines terminals, and other production facilities. Include, also, costs associated with intangibles such as pre-production studies costs, and those expenditures that you consider to be pre-development.
10. Non-Production Facilities: Include automotive, aeroplane, communication, office and miscellaneous equipment not otherwise provided.
11. Enhanced Recovery Projects: Include only expenditures on facilities in tertiary projects involving steam injection, miscible flooding, etc. Include service wells, both tangible and intangible, including the costs of drilling and equipping injection wells and also the cost of capitalized injection fuel (miscible fluid) costs, but exclude non-recoverable injection fluids charged to current operations.
12. Natural Gas Processing Plants: Report only the capitalized amounts of the plants, including structures, measuring, regulating and related equipment.
13. Drilling Rigs and Supply Boats: Report expenditures including progress payments for the purchase of new and imported used and new drilling rigs (on and offshore) and supply boats.
14. Total Production Spending: Addition of lines 9 to 13. This should be reported gross before deducting incentive grants. Related overhead should be included in line 17 below.

Upstream Overhead

Allocate capitalized upstream overhead to the categories indicated (lines 15 to 17). These overhead charges should exclude any reported on Schedule III.

Schedule V - Volume and Value of Sales

Exclude oil and gas purchased for resale, refining, fractionating or further processing, but include value and volume of royalty portion of production.

1. Conventional crude oil and condensate: Includes field production of conventional light and heavy crude oil and condensate that is subject to old or new oil royalty rate.
2. Synthetic crude oil: Synthetic crude oil obtained by the upgrading of crude bitumen or by the modification of coal or other materials should be reported here.
3. Crude Bitumen: Crude Bitumen, in its naturally occurring viscous state, will not flow to a well.
4. Marketable natural gas: Report here the volume of natural gas production equal to gross new production from natural reservoirs, less injected and stored, processing shrinkage, plus or minus statistical adjustment, less field disposition and uses, field flared and waste, gathering system disposition and uses, reprocessing flared and reprocessing fuel, and other disposition and uses.
5. a)  NGL'S / LPG'S - field: Includes production derived from natural gas at the field processing plants. Report production measured after solvent flood or other ‘own-uses’.
   b) NGL'S / LPG'S - reprocessing plants: Includes production derived from natural gas at reprocessing/straddle plants. Report gross production before accounting for gas shrinkage of purchased gas or NGL'S at the extraction operations.
6. a) Pentanes plus - fields: Includes production derived from natural gas at the field processing plants. Do not include field condensates recovered at the wellhead, which should be reported with conventional crude oil.
   b) Pentanes plus - reprocessing plants: Includes production derived from natural gas at reprocessing/straddle plants.
7. Sulphur: Report here production measured in thousands of metric tonnes. Please report your total production whether it was sold or charged to inventory.

Schedule VI – Balance Sheet

1. Total Current Assets: Includes such items as cash, marketable securities, accounts receivable, inventories, etc.
2. Net Capital Assets: Includes land not held for the purpose of re-sale, amortizable assets such as buildings, machinery and equipment, etc.
3. Other Assets: Include all assets not reported as either current or capital assets.
4. Total Assets: Equals the sum of lines 1 to 3.
5. Current Liabilities: Includes such items as current portion of long-term debt, accounts payable, notes payable, etc.
6. Long Term Debt: Includes all debt with a maturity of greater than one year.
7. Other Liabilities: Include all liabilities not reported as either a current liability or long-term debt
8. Equity: Includes common shares, preferred shares, retained earnings and all other equity.
9. Total Liabilities and Equity: The sum of lines 5 to 8.

Metric Conversion Factors

To convert from

Million cubic feet

• (10⁶cf) – gas

Million cubic metres

• (10⁶m³)

Divide by

• 35.315

Thousand barrels

• (10³Bbls) - oil

Thousands cubic metres

• (10³m³)

Divide by

• 6.29

Please note Oil and Gas Extraction data are available annually on request.   

Schedule VII – Non-Conventional Sector

The Non-Conventional Sector relates to operations as defined in the A.E.U.B. Publication Alberta Active Projects –Oil Sands and Heavy Oil Schemes (Catalogue A.E.U.B. ST-97-44). Effectively, these operations take place in the geographical areas of Cold Lake, Peace River, Athabasca, Wabasca and Lindbergh, etc.

Capital Construction (Building and Engineering):

Construction structures should be classified to an asset according to its principle use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature ( i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom system etc. ) should be reported as part of that structure as well as landscaping, associated parking lots, etc.

Machinery and Equipment:

Include items such as boilers, compressors, motors, pumps and any other items that may be termed manufacturing or mining equipment as opposed to a fixed installation such as a building.

Public and private school data as well as home-schooling data were collected on separate templates, spanning years 2006/2007 to 2010/2011.

1. Expenditures, 2006/2007 to 2010/2011 (Public)

School Boards and Districts

Educator remuneration:

• row 1 Salaries/wages and allowances
• row 2 Fringe benefits (except employer's contribution to pension plans)

Educator pension plans:

• row 3 Employer's contributions to Canada and Quebec pension plans
• row 4 Other pension plans
• row 5 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 6 Other operating expenditures
• row 7 Total operating expenses (rows 1 to 6)

Capital expenditures:

• row 8 Capital annual expenditures
• row 9 Interest on debt services
• row 10 Total capital expenditures (rows 8 and 9)
• row 11 Total expenditures school boards and districts (rows 7 and 10)

Ministry of Education

Educator remuneration:

• row 12 Salaries/wages and allowances
• row 13 Fringe benefits (except employer's contribution to pension plan)

Educator pension plans:

• row 14 Employer's contributions to Canada and Quebec pension plans
• row 15 Other pension plans
• row 16 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 17 Other operating expenditures
• row 18 General administration
• row 19 Total operating expenses (rows 12 to 18)

Capital expenditures

• row 20 Capital annual expenditures
• row 21 Interest on debt services
• row 22 Total capital expenditures (rows 20 and 21)
• row 23 Total expenditures Ministry of Education (rows 19 and 22)

Other Provincial Departments or Agencies

Educator remuneration:

• row 24 Salaries/wages and allowances
• row 25 Fringe benefits (except employer's contribution to pension plans)

Educator pension plans:

• row 26 Employer's contributions to Canada and Quebec pension plans
• row 27 Other pension plans
• row 28 Periodic contributions to rectify actuarial deficiencies

Other operating expenditures:

• row 29 Other operating expenditures
• row 30 Total operating expenses (rows 24 to 29)

Capital expenditures:

• row 31 Capital expenditures
• row 32 Interest on debt services
• row 33 Total capital expenditures (rows 31 and 32)
• row 34 Total expenditures other provincial departments and agencies (rows 30 and 33)
• row 35 Total Education Expenditures (rows 11 , 23 and 34)

2. Enrolments by Type of Program, Grade and Sex, School Boards and Districts (Headcount), 2006/2007 to 2010/2011 (Public, Private and Home Schooling)

2.1 Regular Programs for Youth for Male, Female and Total

• Junior Kindergarten   
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

2.2 Full Time Equivalent (FTE) Rate - Regular Programs for Youth for Male, Female and Total

• Junior Kindergarten
• Kindergarten

2.3 Upgrading programs¹ for adults for Male, Female and Total

• less than 8
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

2.4 Vocational Programs² for Youth and Adults for Male, Female and Total

• Youth
• Adults
• Total

2B. Enrolments by Type of Program, Age and Sex, School Boards and Districts (Headcount), 2006/2007 to 2010/2011 (Public, Private and Home Schooling)

2B.1 Regular Programs for Youth for Male, Female and Total

Age

• Under 3
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

2B.2 Full Time Equivalent (FTE) Rate - Regular Programs for Youth for Male, Female and Total

• Junior Kindergarten
• Senior Kindergarten

2B.3 Upgrading programs¹ for adults for Male, Female and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

2B.4 Vocational Programs² for Youth and Adults for Male, Female and Total

Age

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

3. Enrolments by Type of Minority and Second Language Programs, Youth Sector by Grade, School Boards and Districts (Headcount), 2006/2007 to 2010/2011 (Public and Private)

3.1 Regular Second Language Programs³ for Male, Female and Total

• Junior Kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

3.2 Second Language Immersion Programs⁴ for Male, Female and Total

• Junior Kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

3.3 Minority language programs⁵ for Male, Female and Total

• Junior Kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

4. Enrolments by type of Aboriginal Language Programs by Grade, School Boards and Districts (Headcount), 2006/2007 to 2010/2011 (Public)

4.1 Aboriginal Language as a subject⁶

• Junior Kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

4.2 Aboriginal Language as Language of Instruction⁷

• Junior Kindergarten
• Kindergarten
• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• Ungraded
• Total

5. Enrolments in Special Needs Education⁸ by Type of Disability, Type of Class, School Boards and Districts (Headcount), 2006/2007 to 2010/2011 (Public)

5.1 Number of students identified and receiving additional program and service supports for Type of Class, Male, Female and Total

A. For sensory, physical and intellectual disabilities - Low incidence disabilities

• Regular
• Special

B. For learning disabilities and behavioural disabilities - High incidence disabilities

• Regular
• Special

C. To compensate for Socio-Economic Status or other disadvantages

• Regular
• Special

Total

• Regular
• Special

Grand Total

6. Number of Graduates⁹ by Type of Programs, Age and Sex, School Boards and Districts, 2006/2007 to 2010/2011 (Public and Private)

6.1 Regular Programs for Youth for Male, Female and Total

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

6.2 Adult Upgrading Programs¹⁰ for Male, Female and Total

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

6.3a Vocational¹¹ Programs for Youth for Male, Female and Total

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

6.3b Vocational¹¹ Programs for Adults for Male, Female and Total

• Under 10
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
• 21
• 22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30 to 34
• 35 to 39
• 40 and over
• Unknown
• Total

7.1 Educators headcounts reported as Full/time or Part/time Educators¹² by Age Group and Sex, 2006/2007 to 2010/2011 (Public and Private)

Headcounts Educator

Full-time

• Less than 25 years
• 25 to 29 years
• 30 to 34 years
• 35 to 39 years
• 40 to 44 years
• 45 to 49 years
• 50 to 54 years
• 55 to 59 years
• 60 to 64 years
• 65 and over
• Unknown
• Sub-Total

Part-time

• Less than 25 years
• 25 to 29 years
• 30 to 34 years
• 35 to 39 years
• 40 to 44 years
• 45 to 49 years
• 50 to 54 years
• 55 to 59 years
• 60 to 64 years
• 65 and over
• Unknown
• Sub-Total
• Total

7.2 Number of Educators¹² in Full/time Equivalent (FTE) by Categories, 2006/2007 to 2010/2011

Full-Time Equivalent (FTE) Educators

• Teachers
• School Administrators
• Pedagogical Support
• Total

Notes:

1. Include enrolments in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs.  Exclude any enrolments in upgrading programs offered at the postsecondary level.

2. Include enrolments in all professional and technical training programs offered in public schools operated by school boards or the province, in private schools and as home schooling.  Exclude any enrolments in vocational programs offered at the postsecondary level.

3. Regular Second Language Programs (or Core Language programs) Enrolments in programs where French is taught to Anglophone students or English is taught to Francophone students as a “subject” in the regular course offerings.  One or more additional subjects can also be taught in the student’s second official language but second language instruction must total less than 25% of all instruction time.

4. Second Language Immersion Programs: Enrolments in programs where French is the language of instruction for Anglophone students or English is the language of instruction for Francophone students. Instruction time in the student’s second official language is more than 25% of all instruction time.

5.Minority language as Language of Instruction: Enrolments in programs for students from the official language linguistic minority in the relevant province or territory (French outside Québec, English in Québec). These programs allow children in the linguistic minority to pursue their education in their first official language.

6. Aboriginal language instruction (a.k.a. Aboriginal second language program or Core Aboriginal): Enrolments in programs where an Aboriginal language is taught as a subject as part of regular course offerings.  One or more additional subjects can also be taught in an Aboriginal language up to less than 25% of the week.

7. Aboriginal language as language of instruction (a.k.a. Aboriginal first language program): enrolments in schools where all classroom instruction is in an Aboriginal language for Aboriginal children.

8. Students with special educational needs are those for whom additional public and/or private resources are provided to support their education.  Additional resources are made available over and above those generally available to regular students.  They are resources provided to support students who have difficulties following the regular curriculum.  They can be personnel resources (a more favourable teacher/student ratio, additional teachers, assistants or other personnel), material resources (aids or supports of various types, modification or adaptation to classroom, specialized teaching materials) or financial resources (modified funding formulae, money set aside within the regular budget allocation or additional payments).

Following the OECD and recommendations from the Special Education and Student Services Directors of the Western and Northern Canada Protocol, they are broken in three sub-categories:

Category A refers to students whose disabilities have clear biological causes – such as physical disabilities, visual impairment/blind, hearing impairment/deaf, moderate to severe/profound intellectual disability, chronic health problem, multiple disabilities, autism and foetal alcoholic syndrome (FAS).

Category B refers to students who are experiencing learning and/or behavioural difficulties.

Category C refers to students whose difficulties are considered to arise primarily from socio-economic, cultural and/or linguistic disadvantages for which the education system seeks to compensate.

9. Include first time graduates only: count late graduates but do not count the same graduate twice.

10. Include graduates in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs. Exclude any graduates of upgrading programs offered at the postsecondary level

11. Include graduates in all professional and technical training programs. Exclude any graduates of vocational programs offered at the postsecondary level.

12. Educators include all employees in the public and private school system who belong to one of the three following categories: teachers, school administrators and pedagogical support. While the definition excludes teacher aides, student teachers and other personnel who do not get paid for their employment, it includeseducational assistants, paid teacher’s aides, guidance counselors and librarians. Personnel temporarily not at work (e.g. for reasons of illness or injury, maternity or parental leave, holiday or vacation) are included.

Headcount educators are defined as the number of educators on September the 30th (or as close as possible thereafter) of the school year who are responsible for providing services to the students.

It includes all educators in regular public and private schools, provincial reformatory or custodial schools. Exclude correspondence or distance programs, or independent schools financed by federal departments (e.g. the Department of National Defense and the Department of Indian and Northern Affairs).

This category also includes all educators in all professional and technical training programs offered in public schools operated by school boards or the province and private schools. Exclude, vocational programs offered at the postsecondary level, distance education programs, and schools financed by federal departments (e.g. the Department of National Defence and the Department of Indian and Northern Affairs).

Full Fime Equivalent (FTE) Educator is defined as the number of full-time educators on September the 30th (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory).

2010 to 2011 Collection Period

History and Background

The Elementary-Secondary Education Statistics Project (ESESP, now renamed) started as a pilot project that was first introduced by Statistics Canada (STC) in 2003.  The survey content originates from three (3) tables which were originally part of a survey that was sent out each year to all provinces and territories by the British Columbia Ministry of Education.  Following formal consultation with all provinces, territories and data users, seven (7) new tables were introduced by Statistics Canada to collect additional data.  The goal of this project is to collect elementary/secondary expenditure data and to replace several surveys which were used for the collection of enrolment, graduate, and educator data.  These included the former Elementary-Secondary School Enrolment Survey, the Secondary School Graduate Survey, the Elementary-Secondary Education Staff Survey and the Principal’s Statistical Report as the official collection tools for elementary-secondary enrolments, graduates, and staff data.  Although this project collects expenditure data, the Survey of Uniform Financial System – School Boards survey remains active.  The main objectives we are hoping to achieve with this collection tool are to produce relevant, comparable and timely statistics and to reduce the respondent burden on educational organisations and school principals. 

Statistics Canada maintains a close relationship with the Canadian Education Statistics Council, particularly the Strategic Management Committee (SMC) and seeks their on-going advice and guidance on the survey.

The Canadian Education Statistics Council (CESC) is a partnership between the Council of Ministers of Education of Canada (CMEC) and Statistics Canada. CESC was established in 1989 to improve the quality and comparability of Canadian education data and to provide information that can inform policy-development in education.

CESC produces “Education Indicators in Canada: Report of the Pan-Canadian Education Indicators Program” (PCEIP) to provide a set of statistical measures on education systems in Canada for policy makers, practitioners, and the general public to monitor the performance of education systems, across jurisdictions and over time.

In January 2010, the name of the ESESP changed to the Elementary-Secondary Education Survey (ESES) to symbolize the change from a pilot project to an on-going core survey of Statistics Canada.

Changes in Data Collection

Private School Data Collection:

In the summer of 2010, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected on the ESES for public schools, Enrolment (grade), Enrolment (age), Minority Language, Graduates and Educators could be provided by jurisdictions for private schools.  Therefore, in January 2011, Statistics Canada commenced collection of private school data for the 2009/2010 collection period. 

Home Schooling Data Collection:

In the summer of 2011, Statistics Canada conducted a jurisdictional review and was able to ascertain that of the data collected on the ESES for public schools, Enrolment (grade), Enrolment (age) could be provided by jurisdictions for home schooling. Therefore, in January 2012, Statistics Canada commenced collecting home schooling data for the 2011/2012 collection period as a pilot study.

Definitions

In order to obtain consistent counts of students, educators, graduates and expenditures for school boards and districts across provinces and territories, it is very important that respondents use common definitions. 

School Board encompasses district school boards, school authorities and/or their equivalent depending on the jurisdiction.

School District refers to all school boards and/or school districts.  

Public Schools are publicly funded elementary and secondary schools that are operated by school boards or the province or territory.  They include all regular publicly funded schools (graded and ungraded), provincial reformatory or custodial schools and others that are recognized and funded by the province or territory.

Private Schools encompass bothelementary and secondary schools that, whether church affiliated, or non-sectarian, are operated, managed and administered by private individuals and/or groups (e.g. a Church, a Trade Union or a business enterprise, foreign or international agency), or its Governing Board consists mostly of members not selected by a public agency. 

The extent to which an institution receives its funding from public or private sources does not determine the classification status of the institution between public and private.

Privately managed schools may be subject to some regulation or control by public authorities, but these institutions are nevertheless classified as private, provided that they are ultimately subject to private control. Public regulation may extend to areas such as curriculum, staffing appointments, admissions policies, and other matters.

The ESES does not distinguish between government dependent private and independent private institutions.  

As a reminder, private school data is to be submitted as an aggregate at the provincial level, not school level.

Home Schooling is an alternative method of learning that takes place outside of the public or private school environment. Parents choosing homeschooling have the primary responsibility of managing, delivering and supervising their children's courses and program of learning, which can vary from a very structured curriculum to free-form learning.

The Tables Explained

Table 1:  Expenditures

School District Expenditures include all expenditures (operating and capital) paid directly by district school boards.

Ministry of Education Expenditures include all expenditures (operating and capital) expenses paid on behalf of district school boards by Ministries/Departments of Education or any other entities responsible for education (ex: Ministry of Learning, Ministry of Advanced Education).

Other Provincial Governments or Agencies Expenditures include all expenditures (operating and capital) incurred by other provincial departments or agencies such as Ministry of Finance, Ministry of Transport, etc.  Do not include expenses paid on behalf of school districts by Ministries of Education.

Expenditures included are:

• those for regular Programs for Youth
• those for Adult Upgrading Programs such as General Education Development (GED), Adult Basic Education (ABE) and other equivalent programs for secondary schools.
• those for Vocational Programs for Youth and Adults offered at the secondary level only.

Expenditures excluded are:

• federal expenditures (e.g. schools operated by the Department of Indian and Northern Affairs or the Department of National  Defense, federal programs such as Official Languages, Human Resources Development Canada programs, CIDA programs, Health and Welfare programs)
• those for private schools
• those related to programs at the post-secondary level
• intra-sectoral transactions
• principal portion of debt repayments or bank loans
• recoveries of expenditures from specified purpose
• provision for vacation pay and similar employee benefit
• provision for bad debts and any other provisions
• reserves and other suspense accounts
• deficits and write-off to losses
• depreciation on capital expenditures (amortization charges
• debenture discount
• taxes remitted to other government sub-sectors (ex: municipal taxes)

School boards and districts

Educator Remuneration:

Salaries, wages and allowances (row 1)
Salaries and wages are the remuneration to educators for services rendered. Include principals, vice-principals and other professional non-teaching staff which includes, among others, pedagogical consultants, guidance counselors and special education teachers.

Allowances are payments made in addition to salaries/ wages to compensate for isolation, additional administrative duties or other responsibilities and other similar costs. Include sick leave payments, maternity leave and other approved leave. Do not include ad hoc allowances for travel and accommodation (include in “Other operating expenditures (row 6)”) and payments of superannuation or pension premiums on behalf of the educator.  For more information on the definition of “Educators”, please see the Educator related tables (section 2.3).

Fringe benefits – except employer’s contribution to Canada and Quebec pension plans (row 2)
Includes payment on behalf of the educator for unemployment insurance premiums, life insurance plans, health, dental and drug plans, vision care plans, workers' compensation plans, disability insurance plans, termination and early retirement gratuities, private use of institution's goods and services, employee discounts, professional fees related to professional development, payments to government work safety agencies, purchase and maintenance of clothing, moving fees, employee counseling services, union duties leave, annuity funds, paid recognition for years of service, paid holidays, trips, jury duty pay, employee parking lot fees, and board-sponsored recreation or paid memberships.

Educator pension plans:

Employer’s contribution to Canada and Quebec pension plans (row 3)
Includes the employer’s contribution to Canada and Quebec pension plans.

Others pension plans (row 4)
Any other types of pension plans.

Periodic contributions to rectify actuarial deficiencies (row 5)
Adjustments made during the current year to ensure that the funds required are available, which are actuarial liability adjustments made to current service payments to reduce or eliminate the debt.

Other operating expenditures:

Other operating expenditures (row 6)
Include salary and non salary costs related to business administration, instruction, educational services, food services, school facilities services, school transportation and any other expenditure related to the provision of services in the public school system. Do not include interests on debt services.

Total operating expenditures (row 7)
The sum of rows 1 to 6.

Capital expenditures:

Capital expenditures (row 8)
Include acquisitions of physical assets of a fixed or permanent nature with a useful life of more than one operating year. Include expenditures of an annual or cyclical nature for capital-lease and leasehold improvement (e.g. major repairs and upgrades to school and board buildings, new school and board furniture equipment and vehicles). Do not include expenditures for non-major repairs and maintenance designated as “plant operation” in “Other operating expenditures (row 6)”.

Note that all capital expenditures must be reported with the historical cost in the year of the initial expenditure. If the capital expenditures are "amortized" during their useful life, they should be converted to the historical cost and reported to the year of the initial cost in order to insure the comparability of data between provinces and territories. Please include a description of each category on the Capital Expenditure Conversion form whenever the amortization of a fixed asset is used.

Interest on debt services (row 9)
Include the interest on loans and advances, bonds, debentures and mortgages, other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 10)
The sum of rows 8 and 9.

Total expenditures - School boards and districts (row 11)
The sum of rows 7 and 10.

Ministry of education

Educator remuneration:

Salaries, Wages and Allowances (row 12)
As defined under school district expenditures (see row 1).

Fringe benefits – except employer’s contribution to pension plans (row 13)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer’s contribution to pension plans (row 14)
As defined under school district expenditures (see row 3).

Others pension plans (row 15)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 16)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 17)
Include only Ministry/Department of Education expenses relating to DIRECT financial support of school boards. For example, milk programs, textbooks, library, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or districts. 

General administration (row 18)
Include only administration expenses directly incurred by the Ministry/Department of Education. For example, the Minister’s Office expenses including his/her salary, human resources, administrative support and financial services. If any of these administration expenses stated above are also lumped together with post-secondary education, please state or pro-rate the elementary and secondary portion only.

Total operating expenditures (row 19)
The sum of rows 12 to 18.

Capital expenditures:

Capital expenditures (row 20)
Include only Ministry/Department of Education capital expenditures relating to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts.

Interest on debt services (row 21)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 22)
The sum of rows 20 and 21.

Total expenditures – Ministry/Department of Education (row 23)
The sum of rows 19 and 22.

Other provincial departments or agencies

Educator remuneration:

Salaries, wages and allowances (row 24)
As defined under school district expenditures (see row 1).

Fringe benefits – al, except employer’s contribution to pension plans (row 25)
As defined under school district expenditures (see row 2).

Educator pension plans:

Employer’s contribution to pension plans (row 26)
As defined under school district expenditures (see row 3).

Others pension plans (row 27)
As defined under school district expenditures (see row 4)

Periodic contributions to rectify actuarial deficiencies (row 28)
As defined under school district expenditures (see row 5).

Other operating expenditures:

Other operating expenditures (row 29)
Include only Other provincial government or agencies expenses relating to DIRECT financial support of school boards. For example, school book bureaus, milk programs, textbooks, guidance and audio visual expenses. Do not include any grants or contributions to schools boards or schools districts, administration expenses (see row 17). Do not include any expenses from Ministry/Department of Education.

Total operating expenditures (row 30)
The sum of rows 24 to 29.

Capital expenditures:

Capital expenditures (row 31)
Include only Other provincial governments or agencies capital expenditures related to DIRECT financial support of school boards. Do not include any grants or contributions to schools boards or schools districts. Do not include any expenses from Ministry/Department of Education.

Interest on debt services (row 32)
Include the interest on loans and advances, bonds, debentures and mortgages. Include also other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Total capital expenditures (row 33)
The sum of rows 31 and 32.

Total expenditures - Other provincial departments or agencies (row 34)
The sum of rows 30 and 33.

Total Education Expenditures:

Total Education Expenditures (row 35)
The sum of rows 11, 23 and 34.

Table 2A and Table 2B:  Enrolments by Type of Program, Grade and Sex, Age and Sex, School Boards and Districts (Headcount)

Public Enrolment (for tabs 2A_Public_Grade_&_Sex and 2B_Public_Age_&_Sex) is thenumber of students (headcount) enrolled in publicly funded schools operated by school boards or the province in September (or as close as possible thereafter) of the school year.  It includes all students in regular publicly funded schools (graded and ungraded), provincial reformatory or custodial schools, and other students recognized and funded by a province or territory.   Do not include correspondence or distance education enrolments, private school students, independent school students or students in schools financed by federal departments (e.g. the Department of National Defense and the Department of Indian and Northern Affairs).

Include other non-standard enrolment including students receiving educational services (if recognized by the province) and for schools and/or school districts that receive funding in a unique manner.  They may be non-graduates who are taking only a few courses required to complete graduation.  For example, a student who is enrolled in only 25% of a 'regular' course load and for whom the school or school district receives only 25% of the usual funding. This category may not apply to some provinces or territories.

Private Enrolment (for tabs 2A_Private_Grade_&_Sex and 2B_Private_Age_&_Sex) is similarly the number of students enrolled in private schools in September (or as close as possible thereafter) of the school year. 

Home Schooling Enrolment (for tabs 2A_Home_Schooling_Grade_&_Sex and 2B_Home_Schooling_Age_&_Sex) is similarly the number of students enrolled in home schooling in September (or as close as possible thereafter) of the school year.

Vocational Education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour-market vocational qualification recognized by the authorities in the province/territory in which it is obtained.  

Vocational Studentsmust have at least 25 per cent of their instructional time in a vocational or technical program.

Table 2.1:  Regular Programs for Youth
Enrolments for general training programs offered to similarly-aged students. 

Table 2.2:  Full Time Equivalent (FTE) Rate (Adjustment Factor) - Regular Programs for Youth
Full time equivalent (FTE) rate represents the fraction of time spent in classroom and for which the students are funded.  If the fraction of time is unknown, an estimate should be provided.  For example, junior kindergarten and kindergarten students taking a half-time program and where a half-time program is being funded, the FTE enrolment would be the headcount enrolment divided by two, which is 0.5.  If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by four, which is 0.25.

For most jurisdictions, grades 1-12 have an FTE of 1.0 as these grades are generally considered full-time.   FTE’s less than 1.0 are common for the Junior Kindergarten and Kindergarten grades. 

Table 2.3:  Upgrading Programs for Adults
Enrolments in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs.  Do not include any enrolments in upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 2.4:  Vocational Programs for Youth and Adults
Enrolments in all professional and technical training programs offered in public schools operated by school boards or the province.  Do not include any enrolments in vocational programs offered at the postsecondary level or by any institution other than a school board.

Table 3:  Enrolments by Type of Minority and Second Language Programs, (Headcount)

Table 3.1:  Regular Second Language Programs (or Core Language Programs)
Enrolments in programs where French is taught to Anglophone students or English is taught to Francophone students as a subject in the regular course offerings.  One or more additional subjects can also be taught in the student’s second official language but second language instruction must not exceed 25% of all instruction time.

Table 3.2:  Second Language Immersion Programs
Enrolments in programs where French is the language of instruction for Anglophone students or English is the language of instruction for Francophone students.  Instruction time in the student’s second official language exceeds 25% of all instruction time.

Table 3.3:  Minority Language Programs (or First Official Language Programs)
Enrolments in programs for students from the official language linguistic minority in the relevant province or territory (French outside Québec, English in Québec). These programs allow children in the linguistic minority to pursue their education in their first official language.

Table 4:  Enrolments by Aboriginal Language Programs by Grade, (Headcount)

Table 4.1:  Aboriginal Language as a Subject (Aboriginal Second Language Program or Core Aboriginal)
Enrolments in programs where an Aboriginal language is taught as a subject (as a part of the regular course offerings).  One or more additional subjects can also be taught in an Aboriginal language but may not exceed 25% of all instruction time.  Table 4.1 captures data for all students, aboriginal and non-aboriginal.

Table 4.2:  Aboriginal Language Immersion Programs (Aboriginal First Language Programs)
Enrolments in schools where all classroom instruction is taught in an Aboriginal language for Aboriginal students (exclude non-Aboriginal/First Nation students).

Table 5:  Enrolments in Special Needs Education by Type of Exceptionality (Disability), Type of Class, School Boards and Districts (Headcount)

Special Needs Education accommodates students who have been identified with exceptionalities and for whom additional public and/or private resources are provided to support their education.  Additional resources are resources made available over and above those generally available to regular students and are provided to support students who have difficulty following the regular curriculum.  They include, but not limited to, personnel resources (a more favorable teacher/student ratio, additional teachers, assistants or other personnel), material resources (aides or supports of various types, modification or adaptation to classroom, specialized teaching materials) or financial resources (modified funding formulae, money set aside within the regular budget allocation or additional payments).

Following the OECD definitions and recommendations from the Special Education and Student Services Directors of the Western and Northern Canada Protocol, these exceptionalities are broken in three sub-categories:

• Sensory, physical and intellectual disabilities - Low incidence disabilities

Refers to students whose disabilities have clear biological causes – such as physical disabilities, visual impairment/blind, hearing impairment/deaf, moderate to severe/profound intellectual disability, chronic health problem, multiple disabilities, autism and fetal alcohol syndrome (FAS).

• Learning disabilities and behavioral disabilities - High incidence disabilities

Refers to students who experience learning and/or behavioral difficulties.

• To compensate for Socio-Economic Status or other disadvantages

Refers to students whose difficulties are considered to arise primarily from socio-economic, cultural and/or linguistic disadvantages for which the education system seeks to compensate.

If a student has multiple special educational needs, this student should be counted in each of the sub-categories. However, please make sure that these students are only counted once in the totals.

Regular Class consists of a classroom composed of similarly aged students. 
Students who are withdrawn from a regular class to receive special education services for less than 25% of their instructional time or students who receive special supports while attending a regular class are deemed as attending a regular class.

Special Class consists of a segregated (all-day or partial) classroom composed of students with identified special education needs.  If a student spends 25% or more of her/his time outside of the regular classroom, they are considered as attending a special classroom.

Table 6:  Number of Graduates by Type of Programs and Age and Sex

Graduates represent first time graduates only.  Count late graduates but do not count the same graduate twice.

Table 6.1:  Regular Programs for Youth
Graduates of general training programs offered to similarly-aged students.  

Table 6.2:  Adult Upgrading Programs
Include graduates in General Education Development (GED), Adult Basic Education (ABE) and other equivalency programs.  Do not include any graduates of upgrading programs offered at the postsecondary level or by any institution other than a school board.

Table 6.3 a, b: Vocational Programs for Youth and Adults
Include graduates in all professional and technical training programs. Do not include any graduates of vocational programs offered at the postsecondary level or by any institution other than a school board

Table 7:  Educators in public and private schools (Headcounts)

Educator Related Tables include all employees in the public or private schools who belong to one of the three following categories:  teachers, school administrators and pedagogical support.

They include all educators in regular public or private schools.

They also include provincial reformatory or custodial schools, and other students recognized and funded by a province or territory, but do not include educators in correspondence or distance programs or independent schools financed by federal departments (e.g. the Department of National Defense and the Department of Indian and Northern Affairs).

Please note that all teachers in regular programs for youth, adult upgrading programs and vocational programs for youth and adults should also be included. Exclude any programs offered at the postsecondary level or by any institution other than a school board.

Teachers include personnel involved in direct student instruction in a group or one-on-one basis.  They include classroom teachers; special education teachers; specialists (music, physical education); and other teachers who work with students as a whole class in a classroom, in small groups in a resource room, or one-on-one inside or outside a regular classroom, including substitute/supply teachers.  Chairpersons of departments who spend the majority of their time teaching and personnel temporarily not at work (e.g. for reasons of illness or injury, maternity or parental leave, holiday or vacation) should also be reported in this category.  It excludes teacher’s aides or student teachers as well as other personnel who do not get paid for their employment. For paid teacher’s aides or educational assistants see category “pedagogical support” below.

School Administrators include all personnel who support the administration and management of the school such as principals, vice-principals and other management staff with similar responsibilities only if they do not spend the majority of their time teaching.  Exclude those who are in higher level management; receptionists, secretaries, clerks and other staff who support the administrative activities of the school; and those who are reported under “other than educators”.

Pedagogical Support staff includes professional non-teaching personnel who provide services to students to support their instruction program. It includes educational assistants, paid teacher’s aides, guidance counselors and librarians.  Exclude those in health and social support who should be reported under “other than educators”.

Table 7.1:  Number of Full-time and Part-time Educators by Age Group and Sex (Headcounts)

Educator Headcount is defined as the number of educators on September 30th (or as close as possible thereafter) of the school year who are responsible for providing services to the students reported in the Enrolment Headcount Tables.

Table 7.2:  Number of Full-Time Equivalent (FTE) Educators by Categories

Full Time Equivalent (FTE) Educator is defined as the number of full-time educators on September 30th (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory).  For example, if a normal full-time work allocation is ten months per year, an educator who works for six months of the year would be counted as 0.6 of a Full Time Equivalent (FTE) or an employee who works part time for ten months at 60% of full time would be 0.6 of an FTE.

FTEs belong to one of three categories:  teachers, school administrators and pedagogical support.

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.

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.

Help Line: 1-800-972-9692

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.

Geophysical surveying and mapping services

Business units primarily engaged in gathering, interpreting and mapping geophysical data. These business units often specialize in locating and measuring the extent of subsurface resources such as oil, gas and minerals, but they may also conduct surveys for engineering purposes.

Exclude business units primarily engaged in geophysical surveying activities in combination with other exploration activities.

Surveying and mapping (except geophysical) services

Business units primarily engaged in providing surveying and mapping services of the surface of the earth, including the sea floor. These services may include surveying and mapping of areas above or below the surface of the earth, such as the creation of view easements or segregating rights in parcels of land by creating underground utility easements.

Examples of activities in the industry are:

• cadastral and topographic surveying and mapping services;
• control surveying services, such as geodesy and global positioning system (GPS) surveying;
• cartographic surveying services, including photogrammetric mapping;
• geographic information system (GIS) base mapping and quality control services;
• geospatial mapping services.

Exclude business units primarily engaged in:

• publishing atlases and maps;
• developing or publishing GIS software;
• providing geophysical surveying and mapping services.

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.

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.

Help Line: 1-800-972-9692

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.

D - Revenue

A detailed breakdown may be requested in other sections.

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

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

• interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

• allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

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

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

J - International transactions

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

K - Provincial/territorial distribution

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

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

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

General information

Survey purpose

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

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

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!

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.

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.

Help Line: 1-800-972-9692

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.

D - Revenue

A detailed breakdown may be requested in other sections.

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

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

• amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

• commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

• hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

• parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

• interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

• allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

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

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

J - International transactions

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

K - Provincial/territorial distribution

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

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

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

General information

Survey purpose

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

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

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!