Manufacturing and Energy Division Monthly Survey

Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. Completion of this questionnaire is a legal requirement under this Act. Under the provisions of the Statistics Act, Statistics Canada is prohibited by law from publishing or releasing, in any manner, any statistics which would divulge information obtained from this survey relating to any identifiable business without the previous written consent of that business (please see sharing agreement).

Important

Kindly complete and return this form in time to be in Ottawa by the Tenth of the month following the month under review.

Please update the name or address if necessary

Survey purpose

The purpose of this survey is to obtain information on quantities of lumber produced and shipped, by Canadian manufacturers. Data collected by this survey provide an indicator of the economic condition of the producing industry, trends in the construction market and can serve as input to study market share and industry trends.

Sharing Agreement

To reduce response burden, Statistics Canada has entered into an agreement under Section 12 of the Canada Statistics Act with Alberta’s department of Forestry, Lands and Wildlife for the sharing of data. The Section 12 agreement shall not apply to your sawmill reports if an authorized officer or person of your company objects in writing to the Chief Statistician and mails the letter to the Manufacturing and Energy Division of Statistics Canada.

  • Name of person responsible for this report
  • Telephone (Area code and number)
  • Facsimile
  • Website
  • E-mail address

Has there been a change in ownership during the reporting period?

  • Yes
  • No

Was this mill operational during the reporting period?

  • Yes
  • No

Instructions

A. Production and Stocks of lumber:

Production - Report all lumber sawn in your mill, during the month. (Exclude re-sawing and lumber purchased or custom sawn for you by others.)

Stocks - Report all lumber held on the first and last day of the month, whether owned by your company or held for others.

Note: For species selection follow Standard Grading rules for Canadian lumber.

B. Receipts of lumber:

Purchases - Report all lumber purchased during the month.

Transfers In - Report all receipts, during the month, of lumber sawn for you by others from logs owned by you (custom sawn for you) and include lumber transferred to your plant from other sawmills of your own company.

C. Disposition of lumber:

(1) Shipments - Report all shipments, during the month, of lumber sold by you including shipments on consignment. Report also lumber owned by you and transferred to others for further processing on a custom basis (i.e. planing, kiln drying, etc.) and subsequent shipments.

(2) Transfers Out - Report transfers, during the month, of lumber custom sawn by you for others and include lumber transferred from your plant to other sawmills of your own company

(3) Waste and other losses

D. Production, Purchases, Shipments, Waste and Stocks of Wood Chips:

Complete this section if your mill produces chips as a by-product.

A. Production And Stocks Of Lumber
(See reporting instructions)		 M ft. b.m.
(nominal size)
1. Opening stocks  
. SCG
Code		 Production (sawing only) Stocks on hand
. M ft. b.m.
(nominal size)
2. Softwoods (coniferous species)      
(a) Douglas fir/Larch 4407.10.32    
(b) Red cedar 4407.10.71    
(c) Yellow cedar 4407.10.72    
(d) Hem-Fir 4407.10.33    
(e) Sitka spruce 4407.10.42    
(f) Spruce pine and fir (SPF) 4407.10.31    
(g) Red/white pine 4407.10.57    
(h) All other softwoods 4407.10.99    
Total softwoods xxxx    
3. Hardwoods (broad leaved species)
Total hardwoods		 4407.70.90    
Total Softwoods and Hardwoods xxxx    
. M ft. b.m.
(nominal size)
B. Receipts Of Lumber (Purchases and Transfers In)
(See reporting instructions)		      
C. Disposition Of Lumber
(See reporting instructions)		      
1. Shipments (To market)      
2. Transfers Out      
3. Waste and other losses      
D. Wood Chips - (4401.20)
(See reporting instructions) (Choose one measure) 1. O.D. ton imperial 2. bdu (2 400 lbs) 3. m 3 4. O.D. Metric Tonne - 5. 200 ft3 6. cords - 3 m3 7. Green metric tonne -		      
Stocks opening: Production: Purchases:
Shipments: Waste: Stocks closing:

Respondent’s comments section

Statistics Canada commonly compares responses to this questionnaire with those provided by your organization last month. In order to reduce the possibility of further inquiries, would you please provide explanations of any significant changes in the reported data.

For further information please call 1-800-386-1275 or by Fax: 1-888-883-7999.

Statistics Canada advises you that there could be a risk of disclosure during the facsimile or other electronic transmission. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded to all information collected under the authority of the Statistics Act.

5-3121-1317: 2009-01-12 STC/IND-385-60039

185

Asphalt Roofing

Manufacturing and Energy Division Monthly Survey

While participation in this survey is voluntary, your cooperation is important to ensure that the information collected in this survey is as accurate and as comprehensive as possible. Under the provisions of the Statistics Act, Statistics Canada is prohibited by law from publishing or releasing, in any manner, any statistics which would divulge information obtained from this survey relating to any identifiable business without the previous written consent of that business.

Important

Kindly complete and return this form in time to be in Ottawa by the Tenth of the month following the month under review

Please update the name or address if necessary

Survey purpose

The purpose of this survey is to obtain information on selected asphalt roofing products that are produced, shipped and exported along with their destination of shipments by province. Data collected by this survey provide an indicator of the economic condition of the producing industry and can serve as input to study market share and industry trends. Your information may also be used by Statistics Canada for other statistical and research purposes.

Data-Sharing agreements - To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations which must keep the data confidential and use them only for statistical purposes. The details of these agreements as well as information on record linkages were provided to you in the form of a letter with the January mail out. If you would like another copy of this information please contact us at 1-866-873-8789.

Instructions

Quantity made during month – Should represent the gross production from your machines less the amount of waste prior to shipments, unless the waste can be used for other purposes and has a commercial value. Report all production which qualifies under these terms regardless of where or to whom sold, except seconds. Seconds are to be considered as a scrap until sold and should be added to the production for the month in which they are shipped.

Quantity shipped during month – Report quantities of all your materials (both those manufactured by you and those purchased from other manufacturers or imported) shipped to customers in Canada or to other countries. Do Not Include Sales To Other Firms In Canada Producing Asphalt Roofing Products.

Regional breakdown of domestic shipments:

The Atlantic provinces include Newfoundland and Labrador, Prince Edward Island, Nova Scotia and New Brunswick; British Columbia includes the Yukon, Northwest Territories and Nunavut.

For further information please call 1-800-386-1275 or by Fax: 1-888-883-7999.

Statistics Canada advises you that there could be a risk of disclosure during the facsimile or other electronic transmission. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded to all information collected under the authority of the Statistics Act.

Has there been a change in ownership during the reporting period?

  • Yes
  • No

Was this plant operational during the reporting period?

  • Yes
  • No
Asphalt Roofing
Respondent's comments section
Statistics Canada commonly compares responses to this questionnaire with those provided by your organization last month. In order to reduce the possibility of further inquiries, would you please provide explanations of any significant changes in the reported data. (SGC-Code)		 1. Asphalt saturated shingles
(6807.90.10)		 2. Smooth surfaced organic felt roll roofings:
(6807.10.001)		 3. Mineral surfaced organic felt roll roofings and sidings:
(6807.10.002)		 4. Asphalt saturated organic felts:
(6807.10.004)		 5. Asphalt saturated and/or coated sheathings:
(6807.10.003)
Quantity Shipped During Month To: metric bundles1 metric rolls2 metric - tonnes2
Atlantic provinces          
Québec          
Ontario          
Manitoba          
Saskatchewan          
Alberta          
British Columbia – (Include Yukon, Northwest Territories and Nunavut)          
Total Canada          
Exports          
Total          
Quantity made during month          


Descriptions

  1. Asphalt saturated shingles: include all shingles produced on the shingle machine.
  2. Smooth surfaced organic felt roll roofings: include all smooth roofings as produced on the roofing machine and all similar products, such as Cap sheets, Base sheets, etc. Roll roofings surfaced with granules less than No. 11 gauge are to be classified as smooth roll roofings, viz., 60# coloured roofing.
  3. Mineral surfaced organic felt roll roofings and sidings: include all roll roofings surfaced with granules No. 11 and coarser and all roll type sidings produced completely on the roofing machine.
  4. Asphalt saturated organic felts: include organic and asbestos felt base saturated products which are not coated. DO NOT include glass fibre roofing felts impregnated with bitumen.
  5. Asphalt saturated and/or coated sheathings: include all paper base saturated sheathings and also saturated and coated sheathings from paper base.

1 Metric bundles – sufficient material to cover 3 sq. metres when applied.

2 Metric rolls – content of roll approximately 10 sq. metres.

  • Name of person responsible for this report
  • Telephone (Area code and number)
  • Facsimile
  • Website
  • E-mail address

5-3121-1315: 2009-01-05 STC/IND-310-60030 SQC/IND-310-60030

157

Manufacturing and Energy Division Monthly Survey

Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. Completion of this questionnaire is a legal requirement under this Act. Under the provisions of the Statistics Act, Statistics Canada is prohibited by law from publishing or releasing, in any manner, any statistics which would divulge information obtained from this survey relating to any identifiable business without the previous written consent of that business (please see sharing agreement).

Important

Kindly complete and return this form in time to be in Ottawa by the Tenth of the month following the month under review.

Please update the name or address if necessary

Survey purpose

The purpose of this survey is to obtain information on quantities of selected steel products that are produced and shipped by Canadian manufacturers of steel primary forms, steel castings and pig iron. Data collected by this survey provide an indicator of the economic condition of the producing industry and can serve as input to study market share and industry trends. Your information may also be used by Statistics Canada for other statistical and research purposes.

Data-Sharing agreements - To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations which must keep the data confidential and use them only for statistical purposes. The details of these agreements as well as information on record linkages were provided to you in the form of a letter with the January mail out. If you would like another copy of this information please contact us at 1-866-873-8789.

  • Name of person responsible for this report
  • Telephone (Area code and number)
  • Facsimile
  • Website
  • E-mail address

Has there been a change in ownership during the reporting period?

  • Yes
  • No

Was this plant operational during the reporting period?

  • Yes
  • No

Instructions - Casting Operations

PRODUCTION

The total actual production of rough steel castings during the month reported, is to be shown in the space provided, in weight to the nearest metric tonne, omitting decimals and fractions.

SHIPMENTS

(a) Are to be shown in weights to the nearest metric tonne in the proper spaces provided on the form, according to the end-uses of the castings. Weights in the Rough Castings are required. Where a foundry rough-machines or finishes castings before shipment, the finished shipping weights will be accepted only when the Rough weights are not obtained in the ordinary course of business.

(b) In the case of “captive” operation, i.e. where a firm produces castings for own use, transfer of same should be treated as a shipment for statistical purposes and disposition should be recorded against applicable S.D.C. No. designated in section 5.

Steel Primary Forms, Steel Castings and Pig Iron
  Standard Classification of Goods Charged to furnace during the month
Are you reporting in . . . metric tonnes, imperial tons
(a) Pig Iron 72.01.00  
(b) Direct Reduced Iron 72.03.10
(c) Scrap Iron and Steel**
Own make		 72.04.00
Purchased
Prompt industrial		 72.04.00
Obsolete 72.04.00
Pig Iron, Direct Reduced Iron And Scrap Iron Ang Steel – Total  

 

Steel Primary Forms, Steel Castings and Pig Iron
  Standard Classification of Goods Total tonnage made (including tonnage made for own use) Tonnage shipped (for Domestic use or for export)
2. (a) Steel, Primary Forms (non-alloy, stainless, and alloy) (including continuous cast steel)      
Electric furnace – 72.06 72.07 72.18 72.24    
Basic oxygen furnace – 72.06 72.07 72.18 72.24    
Steel, Primary Forms – Total –      
(b) Continuous cast steel included in (a) above      
3. Steel Castings      
(a) Carbon 73.25.99.21    
(b) Alloy 73.25.99.22 73.25.99.23 73.25.99.29    
4. Pig Iron      
(a) Domestic 72.01.00    
(b) Export 72.01.00    
Total      

 

 

(7325.99.2) Steel Castings
SDC No. 5. SHIPMENTS (Compiled by end use) Carbon castings Alloy castings
11 Wholesalers and warehouses    
81 Export    
21 Automotive and Aircraft Industries    
51 Agricultural (including implement and equipment manufacturers)    
31.32 Construction (steel fabrication and metal building systems)    
52.53 &54 Machinery and tools (including electrical machinery, non-electrical machinery and industrial packaging equipment)    
41 Natural Resources and Extractive Industries [(including mining, lumbering, quarrying, oil and gas) (including refineries, etc)]    
22 Railway operating    
23 Railroad Cars and Locomotives    
24 Shipbuilding    
70 Miscellaneous (including grinding balls, railway car wheels and all other)    
70 Total    
* Steel is the first solid state after melting suitable for further processing or sale, including ingots, steel castings and continuous or pressure cast blooms, billets, slabs or other product forms.

** Scrap Classification
The producers of ferrous scrap describe unprocessed scrap by its origin. Home (own generated) scrap is produced in the manufacture of steel mill products, whereas prompt industrial scrap is generated by the secondary manufacturing industry and obsolete scrap comes from discarded machinery, equipment and structures.

Note: 1. Alloy steel includes only steel where the minimum of the range specified in any of the elements named exceeds the following percentages: Nickel, 0.40%; chromium, 0.43%; copper, 0.50%; manganese, 1.65%; silicon, 0.50%; molybdenum, 0.10%; vanadium, tungsten, cobalt, titanium and zirconium any percent.

2. High alloy castings include all castings with any alloy content of 8% and over.

 

For further information please call 1-800-386-1275 or by Fax: 1-888-883-7999.

Statistics Canada advises you that there could be a risk of disclosure during the facsimile or other electronic transmission. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded to all information collected under the authority of the Statistics Act.

 

5-3121-1306: 2009-01-12 STC/IND-310-60034

 

134

Reporting Guide for Level I Air Carriers - Statements 10, 12, 20, 21, 30

Guide Level I

Aviation Statistics Centre – June 2000

All statements described in this reporting guide are to be returned to:

Statistics Canada
The Aviation Statistics Centre
Room 1506, Main Bldg.
120 Parkdale Ave.
Ottawa, ON  K1A 0T6

For further information or assistance, please call (collect) 613-951-0125.

This package contains instructions for the completion of:

Form Frequency
Statement 10, Unit Toll Services, Revenue Operating Statistics Quarterly
Statement 12, Charter Services, Revenue Operating Statistics Quarterly
Statement 20, Balance Sheet  Annual
Statement 21, Statement of Revenues and Expenses Quarterly & Annual
Statement 30, Fleet Report  Annual

Table of contents

I. Purpose
II. Authority for the Collection of Statistics
III. Instructions for Completing
IV. Instructions for Completing Statement 20, Balance Sheet
V. Instructions for Completing Statement 21, Statement of Revenues and Expenses
VI. Instructions for Completing Statement 30, Fleet Report
Appendix A
Appendix B

I Purpose

The purpose of this guide is to provide Level I air carriers with the instructions necessary to complete the filing requirements for operational and financial statistics with the Aviation Statistics Centre.

Please refer to Appendix A for the definition of a Level I air carrier.

II. Authority for the Collection of Statistics

The statistics outlined in this booklet are collected under the authority of the Statistics Act - Statutes ofCanada 1985, Chapter S19 and the Canada Transportation Act, Section 50.

Unit Toll (Scheduled) Services

The transportation of passengers or goods, or both, by aircraft where the air carrier operating the aircraft, or its agent, sells seats or cargo space, or both, on a per seat or per unit of weight or volume basis directly to members of the public. It excludes charter transportation.

If you perform unit toll service, a Statement 10 report is required.

Charter Services

The transportation of passengers or goods, or both, by aircraft where a person other than the air carrier operating the aircraft, or its agent, contracted a block of seats or portion of cargo capacity for that person's own use or for resale in whole or in units to members of the public. A complete list of activities which are specialty and therefore not subject to filing requirements as charter can be found in the Transport Canada document entitled "Starting a Commercial Air Service", TP 8880. The specialty activities firefighting and helilogging are not included as charter, and the movement of people and goods to a firefighting site is not included as charter, but the movement of people and goods to logging or helilogging site is included as charter. Air ambulance is included as a charter service.

If you perform charter service, a Statement 12 report is required.

If you perform both unit toll and charter service, both Statement 10 and 12 reports are required.

III. Instructions for Completing:

Satement 10, Unit Toll Services, Revenue Operating Statistics

Statement 12, Charter Services, Revenue Operating Statistics

Introduction

Statement 10 is to be filed by every Level I air carrier operating domestic or international unit toll (scheduled) air services. If you have scheduled helicopter services, please contact the Aviation Statistics Centre for instructions.

Statement 12 is to be filed by every Level I air carrier operating domestic or international charter air services.

Both Statements 10 and 12 are to be filed quarterly on a calendar year basis, and are due 60 days after the end of the quarter.

If no service was provided during the year, a 'nil' report must be filed.

Carrier Name and Quarter

Report the name of the carrier and the year being reported.

Imperial or Metric

Statements 10 and 12 can be completed in metric or imperial units. The units used should be clearly identified in the appropriate box on the statement. The unit of measurement checked should be used consistently throughout the report.

Authorized Officer and Telephone Number

Print the name and telephone number of the officer authorized to complete the statement.

Area of Operation

For each area of operation (see Appendix B), it is only required to have one line of data for all fixed wing operations and one line for helicopter operations. It is no longer necessary to create a section for each route or licence, or to report by aircraft make (e.g., A320, C120) within a section.

Please refer to the definition of each area of operation contained in Appendix B.

Note re: charter helicopter services (Statement 12)

For helicopter (rotating wing) services only, the following fields are not required on Statement 12:

  • passenger miles/passenger kilometres;
  • goods ton-miles/tonne-kilometres;
  • passengers enplaned;
  • goods enplaned.

For each Area of Operation, please complete the following:

Passenger Revenue

Passenger revenue is the revenue derived from the transportation of passengers. Passenger revenue should be reported to the nearest dollar and should exclude the Air Transportation Tax and the Goods and Services Tax (GST).

Passengers Enplaned (not required for chartered helicopter services)

Passengers enplaned refers to revenue passengers, (including redemptions for frequent flyer travel programs), who board an aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

Goods Revenue

Report revenue earned from the transportation of enplaned goods (see definition below). Goods Revenue should be reported to the nearest dollar, and should exclude the Goods and Services Tax (GST).

Enplaned Goods (not required for chartered helicopter services)

Enplaned goods includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest pound/kilogram.

Aircraft Type

Report fixed wing (F) and helicopter (H) operations separately If you have scheduled helicopter operations, please contact the Aviation Statistics Centre for instructions.

Hours Flown

Hours flown refers to block hours, or the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Passenger-Miles/Passenger-Kilometres (not required for chartered helicopter services)

Passenger-Miles/Passenger-Kilometres indicates the number of revenue passengers carried on each flight stage multiplied by the number of miles/kilometres flown on that stage. (refer to the example in Appendix B for calculation of passenger-miles/passenger-kilometres).

Goods Ton-miles/Tonne-kilometres (not required for chartered helicopter services)

Goods ton-miles/tonne-kilometres represents the number of tons/tonnes of goods carried on each flight stage multiplied by the number of miles/kilometres flown on that stage (see Appendix B).

Available Seat-miles/Seat-kilometres (Statement 10 only)

Available seat-miles/seat-kilometres shows the aircraft miles/kilometres flown on each flight stage multiplied by the number of seats available for use on that stage.

Available Ton-miles/Tonne-kilometres (Statement 10 only)

This is the combined total number of tons/tonnes available for the transportation of passengers and goods (as defined above) multiplied by the number of miles/kilometres that this capacity is flown.

IV. Instructions for Completing Statement 20, Balance Sheet

Introduction

Statement 20 is to be filed by every Level II air carrier. The filing is annual and the statement should be completed and returned by March 31. In order to simplify reporting, you may use data for your financial year.

The Balance Sheet should be calculated and completed according to generally accepted accounting principles. Please contact the Aviation Statistics Centre for clarification of fields not described below.

Current Assets (Field 10)

Includes cash, special deposits (i.e. deposits for payment of current obligations (not more than one year)), notes and accounts receivable.

Investments and Special Funds (Field 20)

Includes investments in associated companies, other investments and special funds.

Deferred Charges (Field 170)

Includes long term prepayments, unamortized discount and expense on debt, property acquisition adjustment, other intangibles and other deferred charges.

Current Liabilities (Field 190)

Includes current notes payable, accounts payable general, collections as agents (traffic  and  other), associated companies and/or shareholders, current portion of long term debt, current obligations under capital lease, accrued salaries and wages, accrued taxes, dividends payable, air travel plan liability, unearned transportation revenue, and other current liabilities.

Authorized Officer and Telephone Number

Print the name and telephone number of the officer authorized by the air carrier to complete the Balance Sheet.

V. Instructions for Completing Statement 21, Statement of Revenues and Expenses

Introduction

Statement 21 is to be filed by every Level I air carrier, on a quarterly and annual basis.**

The quarterly statement should be completed and returned 60 days after the end of the quarter.

For the annual report, you may use data for your financial year (which should coincide with Statement 20, Balance Sheet.

** Section III annual expense analysis ( St. 21, page 2 fields 920-1360 ) is to be completed annually only. The totals reported on this page should match what is reported in section II on page 1 (for instance, field 980 (total aircraft operations) should match field 390 ( aircraft operations) on page 1).

Please contact the Aviation Statistics Centre for clarification of fields not described below.

Carrier Name and Year

The name of the carrier and the year being reported should be entered on the statement.

Section I - Revenues

Revenues reported for passengers and goods on Unit Toll and Charter services should match the respective totals reported on Statements 10 and 12 for the same period.

Incidental air transport related revenue-net (Field 90)

Revenues less expenses from non-flying services incidental to air transport including a) aircraft fuel and oil sales; b) maintenance and aircraft ramp handling service etc. for other carriers; c) commissions (or sales revenue minus payments to the carrier that does the flying) received for the sale of transportation which takes place on other carriers; d) revenue received for the provision of aircraft to other carriers for operations which take place under their control.

Incidental air transport related revenue-gross (Field 100)

Revenues from the above activities.

Estimated Percentage Revenue by Area of Operation (Fields 120 - 240 and 250 - 370) (quarterly only)

Carriers are required to enter an estimated percentage breakdown by Province/Territory (or International) of passenger and goods revenue. Revenues should be attributed to the geographic area where the carrier's sales representative (or agent) who made the sale was located.

Section II - Expenses

For field 380 to field 460, inclusive, please report gross remuneration (salaries and benefits).

Maintenance - ground property and equipment (Field 380)

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment to meet operating and safety standards.

Aircraft Operations (Field 390)

Expenses incurred directly in the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status. (e.g. flight crew salaries & benefits and expenses, aircraft fuel and oil, landing and navigation fees, aircraft insurance, aircraft rental)

Maintenance - flight equipment (Field 400)

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment required to meet operating and safety standards.

In-flight service (Field 410)

Includes cabin crew salaries & benefits and expenses, passenger food and supplies, passenger liability insurance, and interrupted trip expense.

Aircraft and traffic servicing (Field 420)

Includes expenses incurred on the ground incident to scheduling or preparing aircraft for arrival and takeoff, and expenses incurred in both enplaning and deplaning passenger and cargo traffic.

Promotion and sales (Field 430)

Includes reservations, city ticket offices and other sales expenses, passenger and cargo commissions, advertising and publicity.

General administrative expense (Field 440)

Includes general financial accounting activities, administrative salaries & benefits and expenses, property taxes and building rentals, communications purchased, purchasing activities, representation at law and other general operational administration.

Depreciation (Field 450)

Includes all charges to expense incurred in normal wear and tear on property and equipment which have not been replaced by current repair, as well as losses in serviceability occasioned by popular demand or by action of public authority.

Fuel and Oil Expenses (Fields 480 - 540 and 490 - 550) (quarterly only)

Please indicate whether litres or gallons are used, using check box 470.

If the fuel consumed is supplied by the customer, an estimate may be made of fuel used based on hours flown and an approximate cost provided based on prevailing market rates.

Employment Expenses (Fields 580 - 680 and 590 - 690) (quarterly only)

Employment expenses in this section should not include benefits such as employer contribution to pension, medical benefits etc. or layover expenses such as hotels and meals.

Estimated Percentage of Salaries Paid by Area (Fields 720 - 840) (quarterly only)

Please enter an estimated breakdown by Province/Territory (or International sector) of Employment Expenses.

Capital gains or losses (Field 850)

Gains or losses involved in retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others. Also included here are gains or losses made on investments in securities.

Interest and discount income (Field 860)

Interest income from all sources and cash discounts on purchase of materials and supplies.

Interest expense (Field 870)

Interest on all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premium discounts and expenses on short-term and long-term obligations.

Miscellaneous non-operating income and expense (Field 880)

Revenues and expenses attributable to financing or other activities that are extraneous to and not an integral part of air transportation activities undertaken by this carrier, or its incidental services. These could include a) dividend income, b) the balance of all income or losses from affiliated companies reimbursed to the carrier (because this is a non-consolidated income statement, each carrier reports as if it has a minority interest in any affiliated company, even if it is a majority owner), c) foreign exchange adjustments, d) special items (such as restructuring expenses) which do not occur on a regular basis. Staff reduction expenses should be included in the operating expenses as a general administration expense.

Authorized Officer and Telephone Number

Print the name and telephone number of the officer authorized by the air carrier to complete the Statement of Revenues and Expenses.

Important:

When completing Statement 21, please note the following:

Net income or net loss (Field 910) represents the result of several fields;

Field 110,
Field 460,
Field 890 (which could be a positive or negative value),
Field 900 (which could be a positive or negative value).

where,
Field 110 = the sum of Fields 10 to 90.
Field 460 = the sum of Fields 380 to 450.
Field 890 = the sum of Fields 850 to 880.

VI. Instructions for Completing Statement 30, Fleet Report

Introduction

Statement 30 is to be filed annually by Level I air carriers. The reference date for this report is October 15, and the statement should be returned to the Aviation Statistics Centre within 30 days of this date.

All aircraft in a carrier's possession and control (whether under capital lease, operational lease or owned) are to be reported. This includes aircraft in both active and temporarily inactive status providing they had a valid Certificate of Airworthiness at some time during the preceding year.

After filing the statement once, a computer printout of the most recent Statement 30 will be sent to you. If the printout shows an aircraft which is no longer available for operations, the aircraft is to be deleted by putting a bar through the appropriate line. If the computer printout does not include aircraft which were available to the carrier for operation, these aircraft are to be added by completing the required information in the appropriate spaces.

Name, Address and Telephone Number

Please verify and correct your carrier name, address and telephone number.

Fleet Last Reported

Aircraft Type is the description of a particular type of aircraft which identifies the manufacturer and model number, e.g. DHC-6 or PA-23.

Registration Markings indicate the skin markings on an aircraft, e.g. FABC, as provided by Aviation Licensing, Transport Canada.

Changes to Fleet as Last Reported

If there are no changes to the details of an aircraft, the appropriate space should be checked with a cross mark (X). If there are changes they should be indicated.

Additions and Deletions to Fleet

If there is an addition to a carrier's fleet, the details for the additional aircraft should be entered in the space provided. The aircraft should not be added if it was purchased solely for resale and was not intended for use in the commercial air services of the air carrier.

If there is an aircraft which is no longer available for operations, it is to be deleted by putting a bar through the appropriate line.

Appendix A

Definition of Level I Air Carriers

Level I air carriers are those that, in each of the two years preceding the reporting year, carried at least one million revenue passengers, at least 200,000 tonnes of revenue goods or both.

Note: For any carriers involved in a situation (unit toll or charter) where 1) they sell seats and/or cargo space while another carrier operates the service, or 2) they operate a service where seats and/or cargo space has been sold by another carrier, please contact the Aviation Statistics Centre for instructions.

Level I Filing Requirements*
{PRIVATE }Statement No. Title Periodicity Due Date
10 Unit Toll Services, Revenue Operating Statistics Quarterly Within 60 days of the last day of quarter
12 Charter Services, Revenue Operating Statistics Quarterly Within 60 days of the last day of quarter
20 Balance Sheet Annually March 31
21 Statement of Revenues and Expenses
  • Quarterly
  • Annually
  • Within 60 days of last day of quarter
  • March 31
30 Fleet Report Annually Within 30 days afterOctober 15
* Carriers wishing to file data in magnetic tape or diskette format should contact the Aviation Statistics Centre, Ottawa (Ontario), K1A 0T6, to acquire appropriate record layouts.

Appendix B

Area of Operation

This refers to the region where an air carrier provided transportation services, categorized as follows:

  • a) Domestic - includes operations between points in Canada;
  • b) Transborder - includes operations between a point(s) in Canada and a point(s) in the United States (including Puerto Rico, Hawaii and Alaska);
  • c) Transatlantic - includes operations between a point(s) in Canada and a point(s) in Europe, Africa and/or the Middle East;
  • d) Southern - includes operations between a point(s) in Canada and a point(s) in Bermuda, the Caribbean, Mexico, Central America and South America;
  • e) Pacific and Orient - includes operations between a point(s) in Canada and a point(s) in Asia and Australia;
  • f) Other Foreign - includes operations between points outside of Canada.

Passenger-Miles/Passenger-Kilometres or Goods Ton-Miles/Goods Tonne-Kilometres

Passenger-kilometres (or goods tonne-kilometres) indicates the number of revenue passengers carried (or tonnes of goods) on each flight stage multiplied by the number of kilometres flown on that stage. The following example indicates the correct method of calculation:

Flights from A to B to C to D
Flight Stage Number of passengers carried over segment, or Distance Between Points Passenger- Miles, or Passenger- Kilometres, or
Ton(ne)s of goods Miles Km Goods Ton- Miles Goods Tonne- Kilometres
A to B 5 100 161 500 805
B to C 4 200 322 800 1,288
C to D 2 150 241 300 482
Total       1,600 2,575

Total number of passenger-miles (goods tonne-miles) for the flights covering A to B through C to D = 1,600 (or2,575 passenger-kilometres (goods tonne-kilometres)).

5-3600-158.1: 2011-09-15

Index B - Alphabetical Order
Code Commodity
S4000 Accommodation services
H3050 Adding machines
D3000 Aerobic shoes
C2050 Aerobic wear, men’s
C1060 Aerobic wear, women’s
G2030 Afghans
B1020 Aftershave
X0500 Agendas
V3020 Air conditioners, automotive
K1010 Air conditioners, central
H2010 Air conditioners, room 
K1010 Air exchangers
V3020 Air fresheners, automotive
G1020 Air fresheners, household
L2000 Air hockey
L1020 Air mattresses, camping
L1070 Air mattresses, water
H2020 Air purifiers
R1030 Aircraft and aircraft parts and accessories, new
X1300 Aircraft and aircraft parts and accessories, used
V3020 Alarm systems, automotive 
K1060 Alarm systems, household
X0800 Albums, coin and stamp collection
H3020 Albums, photo
A3000 Alcoholic beverages
R1020 All-terrain vehicles (ATVs), parts and accessories, new 
X1300 All-terrain vehicles (ATVs), parts and accessories, used
X1300 All-terrain vehicles (ATVs), used
S4000 Alterations and repair services, clothing and drapery
G1020 Ammonia cleaners
L1020 Ammunition, hunting and target shooting
V3020 Amplifiers, automotive
H3010 Amplifiers, non-automotive
B4020 Analgesics
R1030 Anchors, boat
K1040 Anchors, hardware
X0700 Animals, pets
H3050 Answering machines
B4020 Antacids
U1020 Antifreeze
B4020 Antihistamines
B1020 Antiperspirants
V2010 Antique cars
V2020 Antique light trucks and vans
X1300 Antiques (excluding automobiles)
S3000 Appliance repair and maintenance services
R1010 Appliances (camper, motor home, etc.)
R1030 Appliances (yacht, cruise, etc.)
H2010 Appliances, household (major)
H2020 Appliances, household (small electrical)
X1300 Appliances, used
G2030 Aprons
X0200 Aquariums
L1020 Archery equipment and supplies
S4000 Art restoration services
G2040 Artificial Christmas trees (indoor and outdoor)
B3000 Artificial limbs
L4000 Artists’ supplies and equipment (paints, charcoal, brushes, etc.)
K1060 Asphalt sealing compounds
B1020 Astringents
L7010 Atlases
D1000 Attaché cases
H3010 Audio and video equipment and supplies
H3030 Audio disc, blank
L6000 Audio disc, pre-recorded, sales 
S1000 Audio disc, rental
L6000 Audio tape, pre-recorded, sales
S1000 Audio tape, rental
X0800 Autographed collectors’ items
U1010 Automotive fuels
V1020 Automotive oils and additives
V3020 Automotive parts and accessories (excluding tires and tubes), new and used
V4000 Automotive repair and maintenance services
V4000 Automotive upholstery
K1060 Awnings
K1030 Axes
H1020 Baby (monitors, walkers, furniture and equipment)
B1020 Baby care products
C5000 Baby clothing and accessories (blankets, bottles, linens, plastic pants)
A1090 Baby foods
C5000 Baby linens, blankets, sheets, towels
D1000 Backpacks, travel and school
C1070 Backpacks, women’s purses
A1070 Bacon, deli
A1010 Bacon, pre-packaged
L1070 Badminton equipment
D3010 Badminton shoes
A1050 Bagels, fresh
A1080 Bagels, frozen
G1030 Bags, garment
X0500 Bags, gift
L1050 Bags, golf
G1020 Bags, paper and plastic
L1020 Bait (including live)
A1050 Bakery products, fresh, in-house and commercial
A1080 Bakery products, frozen
A1090 Bakery-type products, pre-packaged
G1010 Bakeware
A1090 Baking supplies (chocolate, flour, baking powder, chopped nuts, etc.)
L1030 Balls (baseball, football, soccer, volleyball and basketball)
L1050 Balls, golf
L1070 Balls, tennis and other racquet sports
L2000 Balls, toys
B1020 Bandages
K1030 Bandsaws
S4000 Banking machines (service)
G1020 Barbecue (BBQ) starter fuel
P1032 Barbecues (BBQs) and accessories
G2040 Barometers
C2060 Baseball caps
L1030 Baseball cleats, equipment and uniforms
K1010 Baseboard heaters
K1050 Baseboard trim
L1030 Basketball equipment and uniforms
D3010 Basketball shoes
B1020 Bath and shower gels, oils, salts
C4000 Bathing suits, boys’ (sizes 7 to 18)
C3000 Bathing suits, girls’ (sizes 7 to 16)
C5000 Bathing suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2050 Bathing suits, men’s
C1060 Bathing suits, women’s
C2040 Bathrobes, men’s
C1050 Bathrobes, women’s
G2030 Bathroom accessories
K1050 Bathroom cabinets (excluding medicine)
G2030 Bathroom mats
K1010 Bathtubs
V3020 Batteries, automotive
H3030 Batteries, computer
G1030 Batteries, household
K1030 Batteries, rechargeable (power tools)
K1050 Batting, fibreglass insulation
K1050 Beams, structural
A1090 Beans, dried
S4000 Beauty parlour services
H1010 Bed frames
H1030 Bed headboards, footboards
H1020 Bed, junior/toddler
G2030 Bedding, household (excluding nursery)
C5000 Bedding, nursery
B3000 Bedpans
G2030 Bedspreads
A1010 Beef, fresh
A1080 Beef, frozen
A3000 Beer (excluding non-alcoholic)
S4000 Beer-making and wine-making fees
X0100 Beer-making and wine-making, kits
X0100 Beer brewing supplies (including bottles, labels and caps)
A2020 Beer, non-alcoholic
V3020 Belts, automotive
C4000 Belts, boys’
K1010 Belts, furnace
C3000 Belts, girls’
C2060 Belts, men’s
K1030 Belts, power tools
C1070 Belts, women’s
A1090 Beverage crystals
A3000 Beverages, alcoholic
A2210 Beverages, cold non-alcoholic (excluding milk)
A2210 Beverages, hot non-alcoholic
A2210 Beverages, soft drinks
L7010 Bibles
C5000 Bibs, baby
S3000 Bicycle repair services
L1010 Bicycles (excluding children’s tricycles)
L1060 Bicycles, stationary
L1010 Bike clothing, specialized (padded shorts, singlets, etc.)
L1010 Biking equipment and accessories
L1070 Billiard tables and accessories
X0500 Binders (stationery)
L1070 Binoculars
X0200 Birdseed (including wild bird feed)
A1090 Biscuits, pre-packaged
G2030 Blankets (including electric; excluding baby)
C5000 Blankets, baby
C2020 Blazers, men’s
C1030 Blazers, women’s
G1020 Bleaches, household
B1020 Bleaches, personal, hair
H2020 Blenders
L1020 Blinds, hunting
G2020 Blinds, window
V3020 Block heaters
C3000 Blouses, girls’ (sizes 7 to 16)
C1030 Blouses, women’s
K1060 Blueprints
S4000 Blueprints, fees for drawing up
K1050 Boards, lumber (1x6, 2x4, etc.)
R1030 Boat lifts
R1030 Boat trailers
R1030 Boats and boat parts and accessories, new
X1300 Boats and boat parts and accessories, used
V3020 Body panels, automotive
B1020 Body powders
V4000 Body shop and collision services
A1070 Bologna, deli
A1010 Bologna, pre-packaged
K1040 Bolts, hardware
L7010 Books, talking
L2000 Books, colouring and drawing
L7010 Books, hard and soft cover, new
L7010 Books, reference and text, new
X1300 Books, used
D3000 Boots, children’s and infants’ (snow, rain, cowboy)
D3000 Boots, cowboy, men’s and boys’
D3000 Boots, cowboy, women’s and girls’
D3000 Boots, hiking
D3000 Boots, men’s and boys’ (snow, rain, cowboy)
D3000 Boots, women’s and girls’ (snow, rain, cowboy)
S4000 Bottle deposit
C5000 Bottles, baby
L1070 Bowling equipment and shoes
L4000 Bows, craft supplies
X0500 Bows, giftwrap
X0500 Box folders
H1010 Box springs
X0500 Boxes, gift giving
L1070 Boxing equipment
C4000 Boys’ clothing and accessories (sizes 7 to 18)
B3000 Braces (neck, leg, ankle, wrist, etc.)
V4000 Brake repair service
V3020 Brakes, automotive
C1050 Brassieres
H2020 Bread makers
A1050 Bread, fresh
A1080 Bread, frozen
C5000 Breast pumps
K1050 Bricks, building and paving
L1070 Bridles
D1000 Briefcases (leather and leather-like)
L1070 Broomball equipment and shoes
L1070 Brooms, curling and broomball
G1030 Brooms, household
K1020 Brushes and rollers, household paint
L4000 Brushes, artists’
B1020 Brushes, hair, personal
X0200 Brushes, pet grooming
K1040 Builders’ hardware
P1031 Bulbs, plant
A1050 Buns, fresh
A1080 Buns, frozen
C5000 Bunting bags, infants’
X1000 Burial monuments
S4000 Bus tickets, service revenue
V1030 Buses, new
V2030 Buses, used
P1031 Bushes and shrubs
A1040 Butter
L3000 Buttons, sewing
K1040 Cabinet hardware and fittings
K1010 Cable (coaxial, electrical wiring, etc.)
S5000 Cafeterias, revenue from
A1050 Cakes, fresh
A1080 Cakes, frozen
A1090 Cakes, pre-packaged
X0500 Calculator tapes
H3050 Calculators
X0500 Calendars
H3010 Camcorders and accessories
H3020 Cameras (still and digital) and accessories
H3010 Cameras and accessories, video
C1050 Camisoles (including sets)
L1020 Camouflage and hunting clothing
L1020 Camouflage nets
R1010 Campers, truck mounted
L1020 Camping equipment and supplies
L1020 Camping stoves
H2020 Can openers, electric
G1010 Can openers, non-electric
G2040 Candles
A1060 Candy (excluding baking supplies)
A1060 Candy apples
A1060 Candy floss
B3000 Canes, walking
A1090 Canned food (excluding pet)
R1030 Canoes, new
X1300 Canoes, used
L4000 Canvases, artists’ supplies
C2060 Caps, baseball
V3020 Car bras
V3020 Car seats, infants’ and children’s
K1060 Car shelters
V4000 Car washing and waxing services
G1030 Carbon monoxide and smoke detectors
U1020 Carburetor and fuel injector cleaners
X0800 Card collections
X0500 Cards (greeting, birthday, Christmas, etc.)
L2000 Cards, playing
K1030 Carpenters’ tools
G1020 Carpet and rug shampoos and deodorizers
S4000 Carpet cleaning services
G2010 Carpets and underlay
V1010 Cars, new
V2010 Cars, used
G2040 Carvings, artwork
V3020 Cassette players, automotive
H3010 Cassette players, non-automotive
R1030 Catamarans, new
X1300 Catamarans, used
S4000 Catering services
K1050 Caulking compounds
H3020 CD computer drives
V3020 CD players, automotive
H3010 CD players, non-automotive
S1000 CD rental
H3030 CDs, blank
L6000 CDs, pre-recorded
G2040 Ceiling fans
K1050 Ceiling tiles
H3050 Cellular phones
S4000 Cellular phones, prepaid air time
K1050 Cement and other refractories
H2020 Central vacuums
A1090 Cereals, breakfast
K1060 Chains, hardware
P1020 Chainsaws
H1020 Changing tables, infants’
L4000 Charcoal, artists’ supplies
Y1000 Charity
A1040 Cheese (including deli cheese, cottage cheese, etc.)
L2000 Chemistry sets
L2000 Chess boards and accessories
A1070 Chicken, barbecued
A1010 Chicken, fresh
A1080 Chicken, frozen
C5000 Children’s and infants’ clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x) and accessories
G1010 China
P1020 Chippers, wood and garden
A1060 Chips (potato, corn, nacho, etc.)
K1030 Chisels
A1060 Chocolate (bars, wafers, etc.; excluding baking chocolate)
A1090 Chocolate, baking
X0500 Christmas cards
X0500 Christmas gift wrap, tags and bows
G2040 Christmas lights and decorations
G2040 Christmas trees, artificial (indoor and outdoor)
P1031 Christmas trees, real, cut
X0300 Cigarettes
X0300 Cigars
K1010 Circuit breakers
K1030 Circular saws
K1060 Cleaning compounds, industrial
G1020 Cleaning supplies, household
L1030 Cleats (baseball, football and soccer)
C2010 Cloaks, men’s
C1010 Cloaks, women’s
S3000 Clock and watch repair and cleaning services
H3010 Clock radios
G2040 Clocks
G1030 Closet organizers
S4000 Clothing alterations
C4000 Clothing and accessories, boys’ (sizes 7 to 18)
C5000 Clothing and accessories, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Clothing and accessories, girls’ (sizes 7 to 16)
R1020 Clothing, motorcycle
S2000 Clothing, rental
C6000 Clothing, unisex
X1300 Clothing, used
X1400 Coal, household fuel
C4000 Coats, boys’ (sizes 7 to 18)
C5000 Coats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Coats, girls’ (sizes 7 to 16)
C2010 Coats, men’s 
C1010 Coats, women’s
G1020 Coffee, filters (paper)
A2220 Coffee, hot beverage
A1090 Coffee, packaged
H2020 Coffee makers and grinders
S5000 Coffee shops, revenue from
X1000 Coffins
X0800 Coin collections
C1070 Coin purses
B4020 Cold remedies
X0800 Collectors’ items (coins, stamps, cards, etc.)
B1010 Colognes
L2000 Colouring books
G2030 Comforters
L7020 Comic books
Y0000 Commissions, Sears catalogue sales
H2020 Compactors, household waste
P1032 Composters
H3040 Computer software, business and entertainment
H3030 Computers, components and accessories, new
X1300 Computers, used
X0100 Concentrates, beer-making and wine-making
K1060 Concrete sealing compounds
B1020 Conditioners, hair
B1020 Condoms
K1010 Conduit
A1060 Confectionery
B1020 Contact lens solutions and cleaners
B2010 Contact lenses
G1010 Containers, food storage
G1030 Containers, non-food storage
B1020 Contraceptives, non-prescription
H2010 Convection ovens
R1010 Converted vans
A1050 Cookies, freshly baked
A1090 Cookies, pre-packaged
G1010 Cookware
A3000 Coolers, alcohol and wine
L1020 Coolers, food, camping and picnic
K1010 Cooling equipment and supplies
G1010 Corkscrews
K1050 Corrugated steel roofing
B1020 Cosmetic bags
B1010 Cosmetics and fragrances (excluding personal care products)
D2000 Costume jewellery
S2000 Costume rental
C6000 Costumes (Halloween, Christmas, etc.)
B1020 Cotton, balls and batting
B4020 Cough drops, lozenges and syrups
K1050 Countertops
D3000 Court shoes (tennis, badminton, squash, etc.)
V3020 Covers, automobile
P1032 Covers, barbecue
R1030 Covers, boat
G2020 Covers, furniture
R1020 Covers, motorcycle
D3000 Cowboy boots, men’s and boys’
D3000 Cowboy boots, women’s and girls’
A1090 Crackers
L4000 Craft supplies
A1090 Cream, powdered
A1040 Cream (table, whipping and sour)
X0400 Crests and pins
C5000 Crib mobiles
H1020 Cribs (including mattresses), baby
L3000 Crochet hooks
L3000 Crochet thread and yarn
X1100 Crop seed
D3000 Crosstrainers, footwear
B3000 Crutches
G1010 Crystal, tableware and stemware
L1070 Curling equipment and accessories
H2020 Curling irons
L1070 Curling kilts
L1070 Curling shoes
G2020 Curtains
G2030 Cushions, household
P1010 Cushions, patio furniture
G1010 Cutlery
A1040 Dairy products (including eggs; excluding ice cream)
A1090 Dairy products (powdered, canned, evaporated or condensed)
L1070 Dance shoes
L2000 Dart boards and accessories
X0500 Day/week/month planners
G2040 Decorations, seasonal
H2020 Dehumidifiers
A1070 Deli foods and salads (excluding cheese)
B1020 Denture cleansers
B1020 Deodorants, personal
G1020 Deodorizers, room
H2020 Depilatories, electric
B1020 Depilatories, non-electric
R1030 Depth finders (boat)
X0500 Desk accessories
C5000 Diaper bags
C5000 Diapers, cloth
B1020 Diapers, disposable, baby and adult
U1010 Diesel fuel
A1090 Dietetic foods
H3010 Digital camcorders
H3020 Digital cameras
R1030 Dinghies
V3020 Disc players, CD, DVD (automotive)
H3010 Disc players, CD, DVD and laser (non‑automotive)
L6000 Discs, audio and video, pre-recorded, sales
S1000 Discs, audio and video, rental
L6000 Discs, laser, pre-recorded, sales
G1020 Dish detergent
G2030 Dishcloths/towels
G1010 Dishes, tableware
H2010 Dishwashers
G1020 Disinfectants, household
H3030 Diskettes, blank
K1060 Docks
G2030 Doilies
L2000 Dolls
K1060 Door chimes
K1040 Door hardware (knobs, hinges, locksets, etc.)
K1050 Doors and frames
A1050 Doughnuts, fresh
A1080 Doughnuts, frozen
S4000 Drapery making services
G2020 Drapes
G2040 Drawings, original
C1020 Dresses, one-piece or two piece
C2040 Dressing gowns, men’s
C1050 Dressing gowns, women’s
S4000 Dressmaking services
K1030 Drills (hand, power)
A1090 Drink crystals
K1060 Driveway sealing compounds, oil base or acrylic
B4020 Drugs, non-prescription
B4020 Drugs, over-the-counter
B4010 Drugs, prescription
S4000 Dry cleaning services
A1090 Dry milk products
G1030 Dryers, clothes rack
H2010 Dryers, clothes, appliance
H2020 Dryers, hair
K1060 Duct tape
K1010 Ducts, air and heating
D1000 Duffel bags
R1030 Dune buggies, new
X1300 Dune buggies, used
G1030 Dustpans
G2030 Duvets and duvet covers
H3030 DVD computer drives
H3020 DVD players, automotive
H3010 DVD players, non-automotive
S1000 DVD, rental
H3030 DVDs, blank
L6000 DVDs, pre-recorded
L4000 Easels, artists’ supplies
B1010 Eau de toilette
K1050 Eavestroughing
A1040 Eggs, fresh
K1010 Electrical equipment and supplies
K1060 Electrical tape
X1400 Electricity, household power source
B1020 Emery boards
V4000 Engine cleaning and washing services
U1020 Engine oils, automotive
V3020 Engines, automotive, new and reconditioned
S4000 Engraving services
H3020 Enlarging equipment, photographic
A1080 Entrées, frozen
X0500 Envelopes
U1010 Ethanol fuel blends
C2050 Exercise and fitness clothing, men’s
C1060 Exercise and fitness clothing, women’s
L1060 Exercise balls
L1060 Exercise equipment
K1010 Exhaust fans
G1030 Extension cords, household
B2020 Eyewear accessories (eyeglass cases, frames bought separately, etc.)
B2020 Eyewear, non-prescription (including sunglasses)
B2010 Eyewear, prescription (including sunglasses)
G1020 Fabric dyes
S4000 Fabric protection services
G1020 Fabric softeners
L3000 Fabrics (including drapery and upholstery)
B1020 Facial tissues
H2020 Fans, household, electric
X1100 Farm equipment, new and used
K1040 Fasteners, hardware
K1010 Faucets
H3050 Fax machines
S4000 Faxing services
X1100 Feed, farm animal
B1020 Feminine hygiene products
K1050 Fencing (wood, wire, etc.)
L1070 Fencing equipment (sport)
X0100 Fermenting yeast, beer-making and wine‑making
X0600 Fertilizers for indoor plants
P1031 Fertilizers, lawn and garden
L1070 Figure skates
G2040 Figurines
X0500 File folders
K1030 Files and rasps
B1020 Files, nail
H1030 Filing cabinets
H3010 Film for movie and video cameras
H3020 Film for still cameras
S4000 Film processing
G1030 Fire extinguishers
L1020 Firearm collections
L1020 Firearms, hunting
G2040 Fireplace accessories
K1010 Fireplace inserts
X1400 Firewood, household use
Y0000 Fireworks
B3000 First-aid kits
A1090 Fish, canned
A1070 Fish, deli
A1020 Fish, fresh, smoked and cured (not deli)
A1080 Fish, frozen
L1020 Fishing equipment and accessories
L1020 Fishing vests
L1060 Fitness equipment
K1060 Flagpoles
K1060 Flags and bunting
G1030 Flashlights
G1010 Flatware
X0200 Flea collars and powders
K1010 Floodlights and spotlights, exterior
V3020 Floor mats, automotive
G2010 Floor mats, household
G1020 Floor polish and wax
H2020 Floor polishers
G2010 Floor tiles
G2010 Flooring (hardwood, carpet, vinyl, etc.)
A1090 Flour
G2040 Flowers and plants, artificial
X0600 Flowers, florist, cut
X0600 Flowers, indoor, potted
P1031 Flowers, lawn and garden
B4020 Flu preparations, medicinal
L3000 Foam, upholstery
G1020 Foil, tin
H2020 Food processors
G1020 Food wraps, plastic and foil
B1020 Foot care (sprays, powders, etc.)
L1030 Football cleats
L1030 Football equipment
L1030 Football uniforms
H2020 Footcare appliances
D3000 Footwear, athletic (excluding ski boots, skates and cleats)
D3000 Footwear, infants’ and children’s fashion
D3000 Footwear, men’ and boys’ fashion
D3000 Footwear, women’s and girls’ fashion
C1050 Foundation garments
H1010 Foundations, bedding
A1010 Fowl, fresh
B1010 Fragrances and cosmetics (excluding personal care products)
H1010 Frames, bed
K1050 Frames, door and window
G2040 Frames, picture and photograph
H2010 Freezers, household
S4000 Freight charges, service
A1080 Frozen foods
A2210 Fruit drinks and juices (excluding frozen concentrates)
A1090 Fruit, canned or dried
A1030 Fruit, fresh
A1080 Fruit, frozen
H2020 Frying pans, electric
G1010 Frying pans, non-electric
V3020 Fuel and water pumps, automotive
V3020 Fuel injectors, automotive
U1010 Fuels, automotive
X1400 Fuels (home heating, fondue, household)
C2010 Fur coats, men’s
C1010 Fur coats, women’s
K1010 Furnaces, home heating
H1030 Furniture and equipment, home office, new
G2020 Furniture covers and throws
K1040 Furniture hardware
G1020 Furniture polish and wax
S3000 Furniture repair
H1030 Furniture, indoor (excluding nursery), new
H1020 Furniture, nursery, new
P1010 Furniture, lawn/patio/garden
X1300 Furniture, used
K1010 Fuse boxes
G1030 Fuses, electric
H1030 Futons
H3040 Game software (excluding Nintendo, Playstation, Xbox, etc.)
L2000 Games, electronic (Nintendo, Playstation, Xbox, etc.)
L2000 Games, non-electronic
X1300 Games, used
K1050 Garage doors
K1060 Garage door openers
G1020 Garbage bags
G1030 Garbage cans
H2020 Garbage disposals
P1010 Garden furniture
P1032 Garden sheds
P1032 Garden tools
P1020 Garden tractors
G1030 Garment bags
U1020 Gas line cleaners
V3020 Gaskets, automotive
U1010 Gasoline
P1032 Gazebos
K1010 Generators
H3010 Ghetto blasters and boom boxes
X0400 Gift baskets
Y0000 Gift certificates
X0400 Giftware
X0500 Giftwrap
A1060 Gingerbread houses
C1050 Girdles
C3000 Girls’ clothing (sizes 7 to 16) and accessories
V3020 Glass, automotive
K1050 Glass, sheet, non-automotive
G1010 Glasses, tableware
L1030 Gloves (baseball, softball, hockey, football and soccer)
L1050 Gloves, golf
G1020 Gloves, latex (household)
C2060 Gloves, men’s
C1070 Gloves, women’s
C2050 Gloves, work, men’s
C1060 Gloves, work, women’s
L4000 Glue guns and glue sticks (craft)
K1030 Glue guns and glue sticks (tool)
G1020 Glues and adhesives, household
K1060 Glues and adhesives, industrial
S2000 Golf carts and equipment, rental
R1030 Golf carts, new (motorized)
X1300 Golf carts, used (motorized)
C2030 Golf clothing, men
C1030 Golf clothing, women
L1050 Golf equipment and accessories (excluding clothing)
L1050 Golf gloves and shoes
S4000 Golf instructions (lessons)
L1050 Golf pull carts (non-motorized)
L1050 Golfing kilts
C1060 Gowns, bridal
C5000 Gowns, christening
C1020 Gowns, evening
C1050 Gowns, women’s dressing
V3020 GPS systems
G2010 Granite (floor, wall and counter)
X0100 Grapes, wine-making stock
U1020 Greases, lubricating, automotive
K1060 Greases, lubricating, general purpose
X0500 Greeting cards
K1030 Grinders, power
A1060 Gum, chewing
L1020 Guns, hunting and target shooting
K1050 Gyproc
K1050 Gypsum wallboard
C1070 Hair accessories (barrettes, etc.) for women
H2020 Hair dryers
B1020 Hairbrushes
B1020 Hair pieces and wigs
B1020 Haircare preparations
S4000 Haircutting services
A1090 Ham, canned
A1010 Ham, cooked and pre-packaged
K1030 Hammers
P1010 Hammocks
G1030 Hampers, clothes
C1070 Handbags
L4000 Handicraft kits
C2060 Handkerchiefs, men’s
C1070 Handkerchiefs, women’s
G1030 Hangers, clothing
H3030 Hard drives, computer
K1040 Hardware, building
G2010 Hardwood flooring
L1070 Harness goods (bridles, halters, reins, etc.)
X0200 Harnesses, pet
X1100 Harrows (farm equipment)
K1030 Hatchets
C4000 Hats and caps, boys’
C5000 Hats and caps, children’s and infants’
C3000 Hats and caps, girls’
C2060 Hats and caps, men’s
C1070 Hats and caps, women’s
H3010 Head cleaners, audio and video tape players
H3010 Headphones
X1000 Headstones
B1020 Health and beauty aids (excluding cosmetics and fragrances)
B3000 Hearing aids
K1010 Heaters, baseboard
V3020 Heaters, block, automotive
H2020 Heaters, portable, space
K1010 Heating ducts
K1010 Heating equipment and supplies
H2020 Heating pads
L1030 Helmets (baseball, softball, football and hockey)
L1010 Helmets, bicycle
R1020 Helmets, motorcycle
B4020 Herbal health supplements, remedies
P1021 Herbicides, lawn and garden
A1090 Herbs, spices
H1020 Highchairs
D3000 Hiking boots
K1040 Hinges
L1020 Hip waders
V3020 Hitch, trailer
L2000 Hobby supplies
L1030 Hockey equipment
L1030 Hockey skates
L1030 Hockey uniforms
L2000 Hockey, table
L1020 Hockey tape
P1032 Hoes
S3000 Home electronics repair services
L1060 Home gyms
H3050 Home office electronics and accessories (excluding computers)
X0100 Hops, brewing supply
P1032 Hoses, garden
C5000 Hosiery, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2040 Hosiery, men’s
C1040 Hosiery, women’s
C3000 Hosiery, girls
C4000 Hosiery, boys
P1032 Hot tubs (outdoor)
B1020 Hot water bottles
K1060 House numbers
R1030 Houseboats, new
X1300 Houseboats, used
X1400 Household fuels
V3020 Hubcaps
K1010 Humidifiers, attached to furnace
H2020 Humidifiers, portable
L1020 Hunting and camouflage clothing
L1020 Hunting equipment and accessories
A1080 Ice cream
S5000 Ice cream, served for take-out, (revenue from)
A1080 Ice milk
Y0000 Ice, blocks
Y0000 Ice, cubes
G2040 Incense
S4000 Income tax services
C5000 Infants’ and children’s clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X) and accessories
H3030 Ink cartridges
L1070 In-line skates
S4000 Installation services
K1050 Insulation (fibreglass, styrofoam, etc.)
S4000 Insurance services
H3030 Integrated circuits, computer
S4000 Interior decorating services
G1030 Ironing boards
H2020 Irons (curling, steam)
C2030 Jackets, men’s (not for outdoors)
C4000 Jackets, outerwear, boys’ (sizes 7 to 18)
C3000 Jackets, outerwear, girls’ (sizes 7 to 16)
C2010 Jackets, outerwear, men’s
C1010 Jackets, outerwear, women’s
C1030 Jackets, women’s (not for outdoors)
V3020 Jacks, automotive
K1030 Jacks, non-automotive
K1010 Jacuzzis (indoor)
P1032 Jacuzzis (outdoor)
A1090 Jams
G1010 Jars, glass
C4000 Jeans, boys’ (sizes 7 to 18)
C5000 Jeans, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Jeans, girls’ (sizes 7 to 16)
C2030 Jeans, men’s
C1030 Jeans, women’s
V1020 Jeeps, new
V2020 Jeeps, used
R1030 Jet skis
G2040 Jewellery boxes
S3000 Jewellery repair and cleaning services
D2000 Jewellery, fine, costume and estate
K1050 Joint filling compounds
X0100 Juice concentrates, wine-making
A1080 Juice, frozen concentrates
A2210 Juices (excluding frozen concentrates)
R1030 Kayaks
H2020 Kettles, electric
G1010 Kettles, non-electric
K1040 Key blanks
X0400 Key chains
S4000 Key cutting services
H3030 Keyboards, computer
L5000 Keyboards, musical
C2030 Kilts, men’s
C6000 Kilts, unisex
C1030 Kilts, women’s
K1050 Kitchen cabinets
G1010 Kitchen scales
G1010 Kitchenware
C1070 Knapsacks, fashion
L3000 Knitting needles
X0500 Labels, stationery
X1200 Laboratory equipment (including beakers, bunsen burners, test tubes, etc.)
G1030 Laces (shoe, boot and skate)
K1030 Ladders
G2040 Lamps, household
S4000 Landscaping services
L1020 Lanterns
A1090 Lard
L6000 Laser disc, pre-recorded, sales
S1000 Laser disc, rental
G1030 Laundry baskets
G1020 Laundry detergent
K1010 Laundry tubs
P1032 Lawn and garden edging
P1032 Lawn dressings, top soil mixtures
P1010 Lawn furniture
P1020 Lawn mowers
P1032 Lawn ornaments
P1032 Lawn sprinklers
P1020 Lawn tractors
B4020 Laxatives
P1020 Leaf blowers
S2000 Leasing, non-automotive
S2000 Leasing, recreational vehicles (RVs)
C1040 Leggings
C1040 Leotards
S4000 Lessons
S4000 Licenses (fishing, hunting, etc.)
L1070 Life jackets
G1030 Light bulbs, (household)
K1010 Light switches and plugs
K1010 Lighters, BBQ
X0300 Lighters, cigarette
G2040 Lighting fixtures, household (indoor and outdoor)
P1032 Lighting, outdoor specialty (patio, security, landscape)
K1060 Lightning rods
V3020 Lights, automotive
B3000 Limbs, artificial
G2030 Linens, household
C1050 Lingerie, women’s
G2010 Linoleum flooring
A3000 Liqueur
A3000 Liquor
X1100 Livestock
U1020 Lock de-icer
L1010 Locks, bicycle
K1040 Locks, padlocks and door sets
B1020 Lotions, hand, face and body
S4000 Lottery tickets (service)
D1000 Luggage
K1050 Lumber, building
G1010 Lunch boxes (including fabric and cooler bags)
S5000 Lunch counters, revenue from
A1070 Luncheon meats, deli
A1010 Luncheon meats, pre-packaged
S5000 Lunches and meals
L1020 Lures and scents, fishing and hunting
L7020 Magazines
K1060 Mailboxes
L2000 Make up (costume, theatrical, etc.)
B1010 Make-up (cosmetic)
S4000 Manicure services
X0500 Maps
G2010 Marble (floor, wall and counter)
A1040 Margarine
Y0000 Marital aids
X0500 Markers, stationery
K1060 Masking tape
B1020 Masks and peels, facial
G1030 Matches
C1020 Maternity dresses
C1030 Maternity tops and bottoms
G2030 Mats, bathroom
G2010 Mats, household (excluding bath)
G2030 Mattress covers
H1020 Mattresses, crib
H1010 Mattresses, foam, coil, waterbed (excluding crib)
S5000 Meals and lunches
L3000 Measuring tapes, sewing
K1030 Measuring tapes, tool
A1080 Meat pies, frozen
A1070 Meat, deli (sliced, shaved, shredded, etc.)
A1090 Meat, canned
A1010 Meat, cooked, cured and smoked
A1010 Meat, fresh
A1080 Meat, frozen
A1010 Meats, pre-packaged luncheon
K1030 Mechanics’ tools
K1060 Medicine cabinets
K1050 Medium Density Fibreboard (MDF) sheets
S4000 Membership fees
X0500 Memo pads
H3030 Memory chips, computer
P1032 Mesh and netting, for plants
H3030 Micro-assemblies, computer
H3010 Microphones (excluding computer)
H3030 Microphones, computer
X1200 Microscopes (professional and scientific instruments)
H2010 Microwave ovens
H1030 Microwave stands
G1010 Microwave ware
A1040 Milk, fresh (including chocolate and soya)
A1090 Milk, powdered or evaporated
B4020 Minerals, health supplements
V1020 Minivans, new
V2020 Minivans, used
V3020 Mirrors, automotive
G2040 Mirrors, decorative
B1020 Mirrors, hand
C4000 Mitts, boys’
C5000 Mitts, children’s and infants’
C3000 Mitts, girls’
C2060 Mitts, men’s
C1070 Mitts, women’s
H2020 Mixers, household, electric
G1010 Mixers, household, non-electronic
A1090 Mixes (cake, biscuit, pancake, etc.)
X0900 Mobile homes, new and used
L2000 Model kits, toy and hobby
H3030 Modems
B1020 Moisturizers, skin
D1000 Money belts
H1020 Monitors, baby
H3030 Monitors, computer
X1000 Monuments and tombstones
R1020 Mopeds and moped parts and accessories, new
X1300 Mopeds and moped parts and accessories, used
G1030 Mops
R1030 Motor boats, new
X1300 Motor boats, used
R1010 Motor homes and motor home parts and accessories, new
X1300 Motor homes and motor home parts and accessories, used
R1020 Motorbikes and motorbike parts and accessories, new
X1300 Motorbikes and motorbike parts and accessories, used
R1020 Motorcycle clothing
R1020 Motorcycles and scooters, parts and accessories, new
X1300 Motorcycles and scooters, parts and accessories, used
R1020 Motorcycles and scooters, new
X1300 Motorcycles and scooters, used
K1050 Moulding
B1020 Mousse, hair
B1020 Mouthwash
H3010 Movie cameras and accessories
S1000 Movie/video rental
H3010 MP3 players
A1050 Muffins, fresh
A1080 Muffins, frozen
V4000 Muffler and exhaust services
V3020 Mufflers, automotive
P1020 Mulchers, grass and leaf
H3040 Multimedia items
G2040 Music boxes
S3000 Musical instrument repair
L5000 Musical instruments, accessories and supplies, new
X1300 Musical instruments, used
B1020 Nail files and clippers
B1020 Nail polishes and removers
B1020 Nails, artificial, finger
K1040 Nails, hardware
G2030 Napkins, cloth
G1020 Napkins, paper
X1400 Natural gas, appliance and heating fuel
U1010 Natural gas, automotive
C1050 Negligees
L7020 Newspapers
C4000 Nightshirts, boys’ (sizes 7 to 18)
C5000 Nightshirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Nightshirts, girls’ (sizes 7 to 16)
C2040 Nightshirts, men’s
C1050 Nightshirts, women’s
A2210 Non-alcoholic beverages, cold
A2220 Non-alcoholic beverages, hot
B4020 Non-prescription drugs
B2020 Non-prescription eyewear (including sunglasses)
X0500 Notebooks, stationery
H3030 Notebook, computer
L3000 Notions (buttons, zippers, thread, needles, etc.)
X0400 Novelties
X0800 Numismatic (coin collecting) supplies
H1020 Nursery furniture and equipment
C5000 Nursery wall hangings
C5000 Nursing pads
B4020 Nutriopathic supplements
A1060 Nuts, confectionery
K1040 Nuts, hardware
C1040 Nylons
R1030 Oars, boats
C2050 Occupational clothing and uniforms, men’s
C1060 Occupational clothing and uniforms, women’s
H1030 Office furniture and equipment
X0500 Office supplies (pens, folders, binders, etc.)
V4000 Oil change and lube service
U1020 Oils, automotive
A1090 Oils, fats and lard, cooking
K1060 Oils, lubricating, (excluding cooking and automotive)
P1032 Ornaments, lawn
G2040 Ornaments, seasonal (e.g., Christmas)
B3000 Orthotic devices
C4000 Outerwear, boys’ (including ski wear) (sizes 7 to 18)
C5000 Outerwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Outerwear, girls’ (including ski wear) (sizes 7 to 16)
C2010 Outerwear, men’s (including ski clothing)
C1010 Outerwear, women’s (including ski clothing)
G2030 Oven mitts
H2010 Ovens, household (convection and other)
C4000 Overcoats, boys’ (sizes 7 to 18)
C5000 Overcoats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Overcoats, girls’ (sizes 7 to 16)
C2010 Overcoats, men’s
C1010 Overcoats, women’s
B4020 Over-the-counter drugs
X0500 Packing and mailing boxes
R1030 Paddleboats, new
X1300 Paddleboats, used
R1030 Paddles, boats
L1070 Paddles, ping pong
H3050 Pagers
B4020 Painkillers
L4000 Paint, artists’ supplies
V3020 Paint, automotive
K1020 Paint, household
K1020 Paint strippers and thinners
L4000 Paintbrushes, artists’ supplies
K1020 Paintbrushes, household
G2040 Paintings and related supplies
K1010 Panels, electric
H2020 Pans, electric, cooking
G1010 Pans, non-electric, cooking
C1020 Pant suits
C4000 Pants, boys’ (sizes 7 to 18)
C5000 Pants, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Pants, girls’ (sizes 7 to 16)
C2030 Pants, men’s, dress and casual
C1030 Pants, women’s, dress and casual
C1040 Pantyhose
X0500 Paper (writing, typing, machine tape, computer, printing, etc.)
G1020 Paper bags
G1020 Paper towels
X0500 Paper, giftwrap
X0500 Paper, writing
C2010 Parkas, men’s
C1010 Parkas, women’s
K1050 Particle board
V3020 Parts, automotive (cars, trucks, vans, buses, etc.)
V3020 Parts, automotive (converted vans)
V3020 Parts, automotive (farm equipment)
V3020 Parts, automotive (motor homes, travel trailers, truck campers)
L1010 Parts, bicycle, new (excluding children’s tricycles)
H3030 Parts, computer, new
H1030 Parts, furniture, all other indoor, new
H1020 Parts, furniture, nursery, new
H2010 Parts, major appliances, new
R1010 Parts, non automotive, converted vans, new
X1100 Parts, non automotive, farm equipment
R1010 Parts, non automotive, motor home, travel trailers, truck campers
H2020 Parts, small electronic appliances, new
H3020 Parts, still and digital cameras, new
H3050 Parts, telephone and home office electronics, new
H3010 Parts, television and audio/video, new
A1070 Party platters, deli
X0500 Party supplies (streamers, balloons, favours, etc.)
A1090 Pasta
K1020 Paste, wallpaper
A1050 Pastries, fresh
P1010 Patio furniture
K1050 Patio stones
L3000 Patterns, dressmakers
K1050 Paving stones
P1031 Peat moss
X0500 Pencils
X0500 Pens (including sets)
B1010 Perfumes
L7020 Periodicals
H2020 Personal care appliances, electric
B1020 Personal care products, non-electric
H3030 Personal Digital Assistants (PDAs)
R1030 Personal watercraft, new
X1300 Personal watercraft, used
X0600 Pesticides (for indoor plants)
P1031 Pesticides, lawn and garden
X0200 Pet accessories (beds, toys, pet jackets, etc.)
X0200 Pet foods
B1020 Petroleum jelly
X0700 Pets (including domestic and exotic)
X0800 Philatelic (stamp collecting) supplies
S4000 Phone cards, revenue from sales of
H3020 Photo albums
S4000 Photo finishing services
H3050 Photocopiers
S4000 Photocopying services
S4000 Photograph developing/enlarging services
H3020 Photographic equipment (still and digital cameras) and supplies
S3000 Piano tuning and repairs
L5000 Pianos, new
X1300 Pianos, used
A1090 Pickles
R1010 Pickup coaches
V1020 Pickup trucks, new
V2020 Pickup trucks, used
G1010 Picnic baskets and accessories
P1032 Picnic tables
G2040 Picture frames
S4000 Picture framing services
A1050 Pies, fresh
A1080 Pies, frozen
G2030 Pillowcases and shams
G2030 Pillows
L1070 Ping pong equipment and accessories (including tables)
X0400 Pins and crests
L3000 Pins, sewing
L1050 Pipes, drainage
K1010 Pipes, plumbing
X0300 Pipes, smokers’
K1010 Pipes, stove
L1020 Pistols (including air and target)
A1080 Pizza, frozen
A1070 Pizza, prepared
S5000 Pizza, served on premises
G2030 Placemats
G2040 Plant pots
G2040 Plants and flowers, artificial
X0600 Plants, indoor
P1031 Plants, lawn and garden
K1050 Plaster
G1020 Plastic bags
C5000 Plastic pants, baby
G1020 Plastic wrap, food
K1010 Plates and covers, electrical
G1010 Plates, tableware
P1032 Playground structures
L2000 Playground slides
L2000 Playground swings
L2000 Playing cards
H1020 Playpens
K1030 Pliers
H3030 Plotters
P1020 Plows, garden tractor attachments
K1010 Plugs, electrical
K1010 Plumbing equipment and supplies
K1050 Plywood
G1020 Polish, furniture and floor
G1020 Polish, shoe
H2020 Polishers, floor
L1070 Pool and snooker equipment and accessories (including tables)
P1032 Pool chemicals
P1032 Pools, above ground, in-ground and accessories
L2000 Pools, wading, portable
A1060 Popcorn, popped
A1090 Popcorn, unpopped
A1080 Popsicles
A1010 Pork, fresh
A1080 Pork, frozen
D1000 Portfolios (leather and leather-like)
S4000 Portrait taking services
S4000 Post office services
X0500 Postcards
X0500 Post-it notes
K1050 Posts and poles (building, fencing, etc.)
G2030 Pot holders
G2040 Potpourri
G1010 Pots, cooking
G2040 Pots, plant
G2040 Pottery, decorative
X0600 Potting soil
A1010 Poultry, fresh
A1080 Poultry, frozen
B4020 Power bars (nutritional)
K1010 Power generators
A1090 Powdered milk and creamers
K1050 Prefabricated stairs and other structural pieces
B1020 Pregnancy, test kits
A1070 Prepared foods for takeout
S1000 Pre-recorded media, rental
L6000 Pre-recorded media, sales
B4010 Prescription drugs
B2010 Prescription eyewear (including sunglasses)
K1060 Pressure cleaners, water
A1060 Pretzels
H3030 Printers
G2040 Prints and related supplies
X1200 Professional instruments
U1010 Propane fuel, automotive
X1400 Propane fuel, household
P1032 Propane tanks (BBQ)
K1060 Propane torch cylinders
K1030 Propane torch kits
B1020 Prophylactics
P1032 Pruners, plant and tree
B1020 Pumice stones
K1010 Pumps, heat
K3020 Pumps, water (automotive)
K1010 Pumps, water (household)
L1070 Punching bags
H2020 Purifiers, air
K1010 Purifiers, water
C1070 Purses
L2000 Puzzles
C4000 Pyjamas, boys’ (sizes 7 to 18)
C5000 Pyjamas, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Pyjamas, girls’ (sizes 7 to 16)
C2040 Pyjamas, men’s
C1050 Pyjamas, women’s
L2000 Racing sets, toy and hobby
L1070 Racquet sports equipment
V3020 Radiators, automotive
V3020 Radios, automotive
H3010 Radios, ham
H3010 Radios, household
C4000 Rainwear, boys’ (sizes 7 to 18)
C5000 Rainwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Rainwear, girls’ (sizes 7 to 16)
C2010 Rainwear, men’s
C1010 Rainwear, women’s
P1032 Rakes
H2010 Ranges and range hoods/fans
C5000 Rattles, etc., baby
B1020 Razor blades
H2020 Razors, electric (including animals)
B1020 Razors, non-electric
X0500 Receipt books
H3010 Receivers and tuners, audio, household
S1000 Records, rental
L6000 Records (excluding used), sales
S3000 Recreational vehicle (RV) repair and maintenance services
H3010 Reel-to-reel tape players
H2010 Refrigerators
S1000 Rental, audio and video tapes and discs
V5000 Rental, automotive
S2000 Rental, farm equipment
S2000 Rental, non-automotive (excluding video tapes)
S2000 Rental, recreational vehicles (RVs)
S2000 Rent-to-own (appliances, furniture, etc.)
S3000 Repair services, non-automotive (including recreational vehicles (RVs) and farm equipment)
V4000 Repairs, automotive (excluding recreational vehicles (RVs) and farm equipment)
S5000 Restaurants, revenue from
X0500 Ribbons and bows, giftwrap
A1090 Rice
L1020 Rifles (including air and target)
L1030 Ringette equipment
L1030 Ringette uniforms
C2040 Robes, men’s
C1050 Robes, women’s
L1070 Rock climbing equipment and accessories
L1070 Roller blades and skates
A1050 Rolls, dinner, fresh
K1050 Roof trusses
K1050 Roofing felt
K1050 Roofing tiles
K1060 Rope
R1030 Rowboats, new
X1300 Rowboats, used
B1020 Rubbing alcohol
D1000 Rucksacks
H2020 Rug cleaning equipment
G1020 Rug shampoos and deodorizers
L1030 Rugby equipment
G2010 Rugs, floor
X0500 Rulers
G2010 Runners, carpeting
C2050 Running and jogging wear, men’s
C1060 Running and jogging wear, women’s
D3000 Running shoes
V4000 Rustproofing service
L1070 Saddlery (saddles, pads, girth straps, etc.)
H1030 Safes, security
C2050 Safety clothing, men’s
C1060 Safety clothing, women’s
Y0000 Safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.)
D3000 Safety footwear, men’s
D3000 Safety footwear, women’s
L1070 Sailboards
R1030 Sailboats, new
X1300 Sailboats, used
G1010 Salad bowls (including sets)
A1090 Salad dressings
A1070 Salads and other deli foods (excluding cheese)
B1020 Saline solutions, optical
K1060 Salt, road (including synthetic)
K1060 Salt, sidewalk (including synthetic)
A1090 Salt, table
K1010 Salt, water softener
D3000 Sandals, infants’ and children’s
D3000 Sandals, men’s and boys’
D3000 Sandals, women’s and girls’
K1030 Sanders, electric
K1060 Sandpaper
G1020 Sandwich bags
K1050 Sashes, door and window
H3010 Satellite dishes
K1010 Saunas
A1010 Sausages, fresh, pre-packaged
A1080 Sausages, frozen
K1030 Saws, hand and power
G2030 Scales, bathroom
G1010 Scales, kitchen
H3030 Scanners, computer
C2060 Scarves, men’s
C1070 Scarves, women’s
D1000 School bags (leather and leather-like)
X1200 Scientific instruments
L2000 Scooters, children’s
R1020 Scooters, parts and accessories, motorized
L1020 Scopes, rifle, pistol and archery
X0500 Scotch tape (stationery)
G1020 Scouring powders
K1020 Scrapers, paint and wallpaper
K1030 Screwdrivers
K1040 Screws
L1070 Scuba gear
G2040 Sculptures
A1090 Seafood, canned
A1070 Seafood, deli
A1020 Seafood, fresh, smoked and cured (not deli)
A1080 Seafood, frozen
S4000 Sears catalogue commissions
V3020 Seat covers, automotive
V3000 Security systems, automotive
K1060 Security systems, household
X1100 Seed, crop
P1031 Seedlings, nursery stock
P1031 Seeds (including flower, plant and grass)
L3000 Sewing kits, notions and supplies
H2020 Sewing machines
K1050 Shakes, roofing
X0200 Shampoos and deodorant, pet
G1020 Shampoos, carpet
B1020 Shampoos, hair
X0200 Shavers and shears, pet, electric
H2020 Shavers, personal, electric
B1020 Shaving creams, gels and foams
G2020 Sheers, drapery
L5000 Sheet music
G2030 Sheets, bed (excluding nursery)
C5000 Sheets, nursery
K1060 Shelving and brackets
A1080 Sherbets
K1050 Shingles (including roofing and siding)
C4000 Shirts, boys’ (sizes 7 to 18)
C5000 Shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C5000 Shirts, girls’ (sizes 7 to 16)
C2030 Shirts, men’s, dress and casual
C1030 Shirts, women’s
V3020 Shock absorbers
D3000 Shoe accessories (clip-on)
G1020 Shoe polish and silicone sprays, etc.
S3000 Shoe repair
D3000 Shoes, athletic (excluding ski boots, skates, and cleats)
D3000 Shoes, infants’ and children’s fashion
D3000 Shoes, men’s and boys’ fashion
D3000 Shoes, women’s and girls’ fashion
K1060 Shop vacs
C4000 Shorts, boys’ (sizes 7 to 18)
C5000 Shorts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000 Shorts, girls’ (sizes 7 to 16)
C2030 Shorts, men’s
C1030 Shorts, women’s
P1032 Shovels, garden
K1030 Shovels, snow
G2030 Shower curtains (including liners)
K1010 Shower enclosures
K1010 Showerheads
P1031 Shrubs and bushes
L2000 Shuffleboard
G2020 Shutters (indoor)
K1050 Shutters (outdoor)
B3000 Sick room equipment
K1050 Siding, wood, aluminum and vinyl
G2040 Silk flowers
G1010 Silverware
K1010 Sinks
S4000 Skate sharpening
L1070 Skateboards
L1070 Skates, figure
L1030 Skates, hockey
L1070 Skates, in-line
L1070 Skates, roller
L1040 Ski boots
L1070 Ski equipment, water
C4000 Ski jackets and suits, boys’ (sizes 7 to 18)
C5000 Ski jackets and suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Ski jackets and suits, girls’ (sizes 7 to 16)
C2010 Ski jackets and suits, men’s
C1010 Ski jackets and suits, women’s
L1040 Ski suits, aerodynamic racing
B1020 Skin lotions and toners
C5000 Skirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000 Skirts, girls’ (sizes 7 to 16)
C1030 Skirts, women’s
L1040 Skis and accessories (alpine and cross-country)
L1070 Skis, water
K1050 Skylights
L2000 Sleds
B4020 Sleeping aids, non-prescription
L1020 Sleeping bags
C4000 Sleepwear, boys’ (sizes 7 to 18)
C5000 Sleepwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Sleepwear, girls’ (sizes 7 to 16)
C2040 Sleepwear, men’s
C1050 Sleepwear, women’s
L2000 Sleighs
H3020 Slide projectors and accessories
H3020 Slides, photographic
L2000 Slides, playground
D3000 Slippers, infants’ and children’s
D3000 Slippers, men’s and boys’
D3000 Slippers, women’s and girls’
C1050 Slips, women’s
G1030 Smoke and carbon monoxide detectors
A1060 Snacks (chips, candy, nuts, etc.)
L1070 Snooker tables
L1070 Snorkels
K1030 Snow shovels and scoops
P1020 Snowblowers
L1040 Snowboards
C2010 Snowmobile suits, men’s
C1010 Snowmobile suits, women’s
R1030 Snowmobiles, parts and accessories, new
X1300 Snowmobiles, parts and accessories, used
R1030 Snowmobiles, new
X1300 Snowmobiles, used
L1070 Snowshoes
L1070 Snowskates
C4000 Snowsuits, boys’ (sizes 7 to 18)
C5000 Snowsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Snowsuits, girls’ (sizes 7 to 16) 
C2010 Snowsuits, men’s
C1010 Snowsuits, women’s
X0300 Snuff
G1020 Soap, laundry and dish
B1020 Soap, personal, hand, face and body
L1030 Soccer cleats
L1030 Soccer equipment
L2000 Soccer tables (game)
L1030 Soccer uniforms
C4000 Socks, boys’
C5000 Socks, children’s and infants’
C3000 Socks, girls’
C2040 Socks, men’s
C1040 Socks, women’s
P1031 Sod
H1030 Sofa beds
K1050 Soffits
A2210 Soft drinks, canned and bottled
H3040 Software, business and entertainment
P1031 Soil, outdoor
X0600 Soil, potting
K1010 Solar panel heating kits
K1030 Soldering irons
V3020 Sound systems, automotive
H3010 Sound systems, household
A1040 Sour cream
X0400 Souvenirs
H2020 Space heaters, portable
P1032 Spades, garden
V3020 Spark plugs
V3020 Speakers, automotive
H3010 Speakers, household
A1090 Spices, herbs
D1000 Sport bags
C2020 Sport jackets, men’s
V1020 Sport utility vehicles (SUVs), new
V2020 Sport utility vehicles (SUVs), used
X1300 Sporting goods, used
K1010 Spotlights and floodlights, exterior
V3020 Springs, automotive
L1070 Squash equipment and supplies (excluding footwear and clothing)
G1020 Stain removers
L4000 Stained glass-making supplies
K1020 Stains, wood
X0800 Stamp collections
S4000 Stamps (service)
X0500 Staplers and staples
X0500 Stationery (envelopes, cards, writing paper, etc.)
G2040 Statuettes
G1010 Stemware, crystal and other
V3020 Stereos, automotive
H3010 Stereos, household
H3020 Still cameras and accessories
C1040 Stockings, women’s
G1030 Stools
S4000 Storage (furniture, fur coats, vehicles, etc.)
L1020 Stoves, camping
H2010 Stoves, household, cooking
G1030 String
H1020 Strollers
L2000 Stuffed animals, toys
A1090 Sugar
D1000 Suitcases
C2020 Suits, men’s (including made-to-measure, ready-to-wear)
C1020 Suits, women’s (including pant suits)
B2020 Sunglasses, non-prescription
B2010 Sunglasses, prescription
B1020 Sunscreens
L1070 Surfboards
X1200 Surveyors’ equipment
C2060 Suspenders, men’s
C2030 Sweat tops and bottoms, men’s
C1030 Sweat tops and bottoms, women’s
C4000 Sweaters, boys’ (sizes 7 to 18)
C5000 Sweaters, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Sweaters, girls’ (sizes 7 to 16)
C2030 Sweaters, men’s
C1030 Sweaters, women’s
C4000 Swimsuits, boys’ (sizes 7 to 18)
C5000 Swimsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Swimsuits, girls’ (sizes 7 to 16)
C2050 Swimsuits, men’s
C1060 Swimsuits, women’s
L2000 Swings, playground
K1010 Switches, electrical
A1090 Syrups (corn, maple, chocolate, etc.)
C4000 T-shirts, boys’ (sizes 7 to 18)
C5000 T-shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 T-shirts, girls’ (sizes 7 to16)
C2030 T-shirts, men’s
C1030 T-shirts, women’s
L2000 Table hockey
G1020 Table linens, disposable
G2030 Table linens, non-disposable
G1010 Tableware (excluding disposable)
G1020 Tableware, disposable (paper and plastic plates, cups, forks, etc.)
L1070 Tack, equine (saddles, pads, girth straps, etc.)
L1020 Tackle boxes, fishing
S4000 Tailoring services
H3010 Tape recorders and players (non-automotive)
H3010 Tapes, audio and video, blank
L6000 Tapes, audio and video, pre-recorded, sales
S1000 Tapes, audio and video, rental
K1050 Tar paper
K1050 Tar, roofing
K1060 Tarpaulins
G2030 Tea towels
A2220 Tea, hot beverage
A1090 Tea, packaged
C5000 Teething rings (baby)
S4000 Telephone cards
H3050 Telephones (including cellular)
X1200 Telescopes (professional and scientific instruments)
L2000 Telescopes (toy models)
H3010 Televisions
L1070 Tennis equipment and accessories (excluding footwear and clothing)
D3000 Tennis shoes
R1010 Tent trailers, parts and accessories, new
X1300 Tent trailers, parts and accessories, used
R1010 Tent trailers, new
X1300 Tent trailers, used
L1020 Tents
L7010 Textbooks
G1010 Thermometer, cooking
B3000 Thermometer, health care
G2040 Thermometer, household
V3020 Thermostat, automotive
K1010 Thermostat, household
X0500 Thumbtacks
C2060 Ties, neck
C5000 Tights, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Tights, girls’ (sizes 7 to 16)
C1040 Tights, women’s 
G2010 Tiles, ceramic, clay, marble and granite
G2010 Tiles, vinyl and cork
P1020 Tillers
G1020 Tin foil
V4000 Tire alignment and balancing services
V4000 Tire and wheel mounting services
L1010 Tire pumps, bicycle
V4000 Tire rotation service
L1010 Tires and tubes for bicycles
V3010 Tires and tubes for buses, medium trucks (classes 4, 5, 6, 7, and 8), (new, used and retreads)
V3010 Tires and tubes for cars, trucks, vans (new, used and retreads)
V3010 Tires and tubes for farm equipment (new, used and retreads)
V3010 Tires and tubes for recreational vehicles (new, used and retreads)
V3010 Tires and tubes for motorcycles (new, used and retreads)
V3010 Tires and tubes for utility trailers (new, used and retreads)
H2020 Toaster ovens
H2020 Toasters
X0300 Tobacco products and accessories (including cigarette papers, rolling machines, etc.)
L2000 Toboggans
H1020 Toddler beds
G1020 Toilet fresheners
B1020 Toilet paper
G2030 Toilet tank covers (including sets)
B1020 Toiletries, personal
K1010 Toilets
X1000 Tombstones and monuments
B1020 Toners
K1030 Tool belts
P1032 Tool sheds
K1030 Toolboxes
P1032 Tools, garden
K1030 Tools, hand and power (excluding garden tools)
H2020 Toothbrushes, electric
B1020 Toothbrushes, non electric
B1020 Toothpaste
C4000 Tops, boys’ (sizes 7 to 18)
C5000 Tops, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Tops, girls’ (sizes 7 to 16)
C2030 Tops, men’s
C1030 Tops, women’s
B1020 Toupees
G2030 Towels, face, hand and bath
V4000 Towing
L2000 Toys and games, new
X1300 Toys and games, used
G2040 Track lighting
D3000 Track shoes
C2050 Track suits, men’s
C1060 Track suits, women’s
X1100 Tractors, farm (new and used)
P1020 Tractors, lawn
V3020 Trailer hitches
R1030 Trailers, boat
X1100 Trailers, livestock (farm), new and used
R1020 Trailers, motorcycle
R1030 Trailers, personal watercraft
S2000 Trailers, rental
R1030 Trailers, snowmobile
Y0000 Trailers, utility, new (not elsewhere classified)
L2000 Train sets
L1070 Trampolines
D1000 Travel accessories (leather and leather-like)
S4000 Travel services
R1010 Travel trailers, parts and accessories, new
X1300 Travel trailers, parts and accessories, used
R1010 Travel trailers, new
X1300 Travel trailers, used
P1031 Trees, nursery stock
L2000 Tricycles, children’s
Y0000 Trophies
K1030 Trowels
R1010 Truck campers, parts and accessories, new
X1300 Truck campers, parts and accessories, used
R1010 Truck campers, new
X1300 Truck campers, used
V1020 Trucks, new, light
V1030 Trucks, new, medium/heavy (classes 4, 5, 6, 7, and 8)
V2020 Trucks, used, light
D1000 Trunks (storage, travel)
B3000 Trusses, personal health care
K1050 Trusses, roof
K1010 Tubs, bath
P1032 Tubs, hot (outdoor)
K1010 Tubs, laundry
V3020 Tuners and receivers, audio, automotive
H3010 Tuners and receivers, audio, household
V4000 Tune-ups, automotive
A1010 Turkey, fresh
A1080 Turkey, frozen
A1080 TV dinners
G1030 Twine, household
H3050 Typewriters
P1010 Umbrellas, beach
C2060 Umbrellas, men’s
P1010 Umbrellas, patio furniture
C1070 Umbrellas, women’s
G2010 Underlay, carpet and rug
C4000 Underwear, boys’ (sizes 7 to 18)
C5000 Underwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Underwear, girls’ (sizes 7 to 16)
C2040 Underwear, men’s
C1050 Underwear, women’s
C1060 Uniforms, occupational (medical, police, fire, armed forces, etc.) women’s
C2050 Uniforms, occupational (medical, police, fire, armed forces, etc.), men’s
L1030 Uniforms, sports
C6000 Unisex clothing
S4000 Upholstery cleaning services, household
V4000 Upholstery repair, automotive
S3000 Upholstery repair, non-automotive
S4000 Upholstery services, non-automotive
B3000 Urinals, portable
X1300 Used aircraft
X1300 Used all terrain vehicles (ATVs)
X1300 Used appliances
X1300 Used boats
X1300 Used books
V2030 Used buses and medium/heavy trucks (classes 4, 5, 6, 7, and 8)
X1300 Used campers, truck-mounted
V2010 Used cars
X1300 Used catamarans
X1300 Used clothing
X1300 Used computers
X1300 Used dune buggies
X1100 Used farm equipment
X1300 Used furniture
X1300 Used golf carts
V2020 Used light trucks, vans, minivans, jeeps and sport utility vehicles (SUVs)
X0900 Used mobile homes
X1300 Used mopeds
X1300 Used motor homes
X1300 Used motorcycles/bikes/scooters
X1300 Used motors for boats
X1300 Used musical instruments
V3020 Used parts and accessories, automotive (excluding tires)
X1300 Used personal watercraft
X1300 Used records
X1300 Used snowmobiles
X1300 Used sporting goods
X1300 Used tent trailers
V3010 Used tires
X1300 Used toys
X1100 Used tractors, farm
X1300 Used tractors, garden
X1300 Used trailers (excluding livestock)
X1300 Used travel trailers
G1010 Utensils, kitchen (including sets)
K1060 Vacuum cleaners (shop vacs)
H2020 Vacuum cleaners, household (including central vacs)
R1010 Vans, converted (recreational)
V1020 Vans, new (excluding converted vans)
V2020 Vans, used (excluding converted vans)
X1300 Vans, used, converted (recreational)
K1050 Vapour barriers
K1020 Varnishes
H3010 VCRs
A2210 Vegetable juices (excluding frozen)
A1090 Vegetables, canned or dried
A1030 Vegetables, fresh
A1080 Vegetables, frozen
S4000 Vehicle storage
S4000 Vending machines (service)
K1050 Veneer
K1010 Vents, air and heating
K1050 Vents, roof
C2030 Vests, men’s
C1030 Vests, women’s
X1100 Veterinary supplies, farm
H3010 Video cameras and accessories
S1000 Video discs, pre-recorded, rental
L6000 Video discs, pre-recorded, sales
L2000 Video games
S1000 Video games, rental
H3010 Video tape, blank
L6000 Video tape, pre-recorded, sales
S1000 Video tape, rental
B4020 Vitamins
L1030 Volleyball equipment
L1030 Volleyball uniforms
L2000 Wading pools, portable
K1050 Wafer boards
L2000 Wagons, toys
H1020 Walkers, baby
B3000 Walkers, health care equipment
D3000 Walking shoes
H3010 Walkmans
C5000 Wall hangings, nursery
K1050 Wallboard, gypsum
C2060 Wallets, men’s
C1070 Wallets, women’s
K1020 Wallpaper and supplies
S4000 Warranties
K1040 Washers and O-rings
H2010 Washing machines
S3000 Watch and clock, repair and cleaning services
D2000 Watches (pocket, wrist and pendant)
A2210 Water (spring, mineral, flavoured, etc.)
H2020 Water coolers
K1010 Water filters, household
G1010 Water filters, table
K1010 Water heating equipment
K1060 Water pressure cleaners
K1010 Water purifiers
L1070 Water skis
G1020 Wax paper
V3020 Wax, car
G1020 Wax, floor, household
K1060 Weather vanes
K1050 Weatherstripping
H3030 Webcams
C1060 Wedding gowns
L1070 Wet suits
P1032 Wheelbarrows
B3000 Wheelchairs
V3020 Wheels, automotive
L1010 Wheels, bicycle
A1040 Whipping cream
K1010 Whirlpools and spas (indoors)
A1010 Wieners, pre-packaged
B1020 Wigs and hair pieces
C4000 Windbreakers, boys’ (sizes 7 to 18)
C5000 Windbreakers, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Windbreakers, girls’ (sizes 7 to 16)
C2010 Windbreakers, men’s
C1010 Windbreakers, women’s
K1040 Window hardware
G2020 Window treatments, indoor
K1050 Windows and frames
U1020 Windshield washer fluids
V3020 Windshield wipers
V3020 Windshields
A3000 Wine
X0100 Wine-making and beer-making kits
S4000 Wine-making and beer-making services
X0100 Wine-making supplies (including concentrates, bottles, labels and corks)
G1010 Wine racks
K1010 Wire, electrical
K1060 Wire, non-electrical
K1010 Wiring boxes, electrical
K1050 Wood, building
X1400 Wood, fuel
K1010 Woodstoves
D3000 Work boots, men’s
D3000 Work boots, women’s
C2050 Work gloves, men’s
K1060 Work gloves, women’s
L3000 Yarns and threads
A1040 Yogurt, fresh
A1080 Yogurt, frozen

Thank you!

5-3600-158.1: 2011-09-16

Index A – by Commodity Code
Code Commodity description Include: Exclude:
A1010 Fresh meat and poultry Fresh meat, poultry, turkey, fowl and game; cooked, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.). Frozen or canned meats, deli meat products.
A1020 Fresh fish and other seafood Fresh, smoked and cured fish and other seafood. Frozen or canned fish and other seafood, deli fish and other seafood.
A1030 Fresh fruits and vegetables Fresh fruits and vegetables. Frozen, canned or dried fruits and vegetables.
A1040 Dairy products and eggs Fresh milk (include chocolate milk and soya milk), butter, cheese (include deli cheese, cottage cheese, etc.), margarine, table cream, whipping cream, sour cream, fresh yogurt, eggs, etc. Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.
A1050 Bakery products (in-house and commercial) Fresh breads, rolls, buns, cakes, pies, pastries, doughnuts, bagels, etc. Frozen bakery products.
A1060 Candy, confectionery and snack foods Candy, gum, chocolate and granola bars, candy floss, fruit pastilles, marshmallows, sesame bars and gingerbread houses, as well as nuts, popcorn, raisins, apples, etc., when coated or treated with candy, chocolate, molasses, sugar or syrup. Also include mixed nuts, salted nuts, salted seeds (e.g., sunflower seeds), trail mixes, potato chips, corn chips, cheese puffs, potato sticks, bacon crisps, cheese curls, brittle pretzels and other similar snack foods. Candy and chocolate baking items, unpopped popcorn, products primarily sold as breakfast cereals.
A1070 Deli, salad bars and prepared foods for take-out Service delicatessen items: fresh deli meats, deli fish and other seafood, salads, barbecued chickens, etc. Also include prepared foods for take-out. Meals and lunches, cheese.
A1080 Frozen foods Frozen entrées, frozen TV dinners, frozen meats, frozen fish and other seafood, frozen vegetables, frozen fruits, frozen juice concentrates, ice cream, frozen yogurt, sherbets, popsicles, frozen bakery goods, etc.  
A1090 All other foods Canned foods, dietetic foods, baby foods, rice, dried beans, dried fruits and vegetables, coffee, tea, crackers, biscuits, pasta, sauces, flour, sugar, salt, spices, cooking oils and lards, salad dressings, jams, syrups, baking supplies, cereals, pickles, powdered or canned or evaporated or condensed dairy products, drink crystals, prepackaged cookies and cakes, unpopped popcorn, etc. Pet food, meals and lunches.
A2210 Cold non-alcoholic beverages Fruit and vegetable juices or drinks (not frozen), iced tea, soft drinks, water, mineral water, non-alcoholic beer and other cold non-alcoholic beverages. Milk and cream (see A1040), frozen juice concentrates (see A1080), drink crystals (see A1090).
A2220 Hot non-alcoholic beverages Coffee, hot chocolate, tea and other ready-to-drink hot non-alcoholic beverages. Packaged coffee, tea, hot chocolate and other packaged hot beverage products (see A1090).
A3000 Alcoholic beverages Beer, wine, liquor, liqueurs, wine and liquor coolers, etc. Alcoholic beverages served on premises.
B1010 Cosmetics and fragrances Cosmetics, perfume, cologne, eau de toilette. Facial, hand and body creams, nail polish and removers, skin lotions, toners, etc.
B1020 Other toiletries/personal care products Toilet paper, facial tissue, hot water bottle, hair care preparations, tooth and denture pastes, (non-electric) toothbrushes, mouthwashes, deodorants, antiperspirants, suntan lotions, nail polish and removers, beauty soaps, facial, hand and body creams, skin lotions, toners, bath oils, disposable diapers, feminine hygiene products, baby care products, hair brushes, shaving creams, razors (non-electric) and blades, foot care, prophylactics, nail clippers and files, contact lens solutions and cleaners, wigs and hair pieces, cosmetic bags, etc. Electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories, home health care equipment and supplies (crutches, canes, wheelchairs, etc.).
B2010 Prescription eyewear Prescription eyewear, including prescription sunglasses and contact lenses. Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories, contact lens solutions and cleaners.
B2020 Non-prescription eyewear Eyewear bought without a prescription, frames bought separately, non-prescription sunglasses, eyeglass cases and other accessories. Prescription eyewear, including prescription sunglasses and contact lenses, contact lens solutions and cleaners.
B3000 Home health care and sick room equipment and supplies First-aid kits, bedpans, bed tables, crutches, canes, walkers, wheelchairs, artificial limbs, hearing aids, etc. (include parts and accessories). Eyewear, orthopedic shoes, exercise and fitness equipment, drugs/medications.
B4010 Prescription drugs Drugs purchased with a prescription. Over-the-counter drugs, drugs purchased without a prescription.
B4020 Over-the-counter drugs, vitamins, herbal remedies and other health supplements Painkillers, cold and cough remedies, laxatives, antacids, vitamins, herbal remedies, mineral health supplements, body enhancing supplements, power bars (nutritional), etc. Drugs purchased with a prescription, other toiletries/personal care products.
C1010 Women's outerwear Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc. Suit jackets and blazers.
C1020 Women's dresses and suits One-piece and two-piece dresses, evening gowns, suits (including pant suits), maternity dresses and suits. Wedding gowns and occupational uniforms.
C1030 Women's skirts, pants, blouses, sweaters and other tops and bottoms Skirts, pants (dress and casual), jeans, shorts, blazers/jackets, blouses, shirts, vests, sweaters, sweat tops and bottoms, T-shirts and other tops, women's golf clothing, etc. (include maternity tops and bottoms).  
C1040 Women's hosiery Pantyhose, stockings, nylons, socks, tights, leotards and leggings.  
C1050 Women's lingerie, sleepwear and intimates Pyjamas, dressing gowns, bathrobes, nightgowns, underfashions, bras, panties, girdles, slips, etc. Hosiery.
C1060 Other women's clothing Bathing suits, wedding gowns, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc. Very specialized sports clothing.
C1070 Women's fashion accessories Hats, gloves, mitts, scarves, purses, wallets, fashion knapsacks, belts, umbrellas, hair accessories (barrettes), etc. Backpacks (see D1000), wigs (see B1020).
C2010 Men's outerwear Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, furcoats, etc. Suits, sports jackets and blazers.
C2020 Men's suits, sports jackets and blazers Sports jackets, blazers, made-to-measure and ready-to-wear suits. Occupational uniforms.
C2030 Men's pants, shirts, sweaters and other tops and bottoms Pants/slacks (dress and casual), shorts, jeans, dress and casual shirts, T-shirts, sweaters, vests, sweat tops and bottoms, men's golf clothing.  
C2040 Men's underwear, sleepwear and hosiery Socks, underwear, pyjamas, bathrobes, nightwear.  
C2050 Other men's clothing Bathing suits, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc. Very specialized sports clothing.
C2060 Men's accessories Hats, baseball caps, gloves, mitts, scarves, ties, wallets, belts, umbrellas, etc. Wigs, toupees (see B1020).
C3000 Girls' clothing and accessories Girls' clothing (sizes 7 to 16) and accessories. Very specialized sports clothing, used clothing.
C4000 Boys' clothing and accessories Boys' clothing (sizes 7 to 18) and accessories. Very specialized sports clothing, used clothing.
C5000 Infants' and children's clothing and accessories Infants' clothing (sizes 0 to 24 mos.), children's clothing (sizes 2 to 6X), cloth diapers, rattles, bibs, teething rings, potties, receiving and other blankets, baby bedding and linens, diaper bags, crib mobiles, nursery wall hangings, baby plastic pants, baby bottles, breast pumps, nursing pads. Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.
C6000 Unisex clothing Unisex clothing and costumes (Halloween, Christmas, etc.).  
D1000 Luggage and leather goods Luggage, trunks, duffel bags, backpacks, sport bags, leather and leather-like: briefcases, portfolios, school bags, travel accessories, etc. Purses, wallets, billfolds, camera and instrument cases, fashion knapsacks, etc.
D2000 Jewellery and watches Fine, costume and estate jewellery; pocket watches, wrist and pendant watches, etc. Clocks, jewellery repair and watch repair.
D3000 Footwear (for women, men, girls, boys and infants) Winter boots, rain boots, shoes, sandals, slippers, running shoes, walking shoes, hiking boots, basketball shoes, tennis shoes, court shoes, cross-trainers, etc. Also include cowboy boots, work boots, orthopedic shoes, and clip-on shoe accessories, etc. Sport-specific cleated footwear for baseball, football and soccer, golf shoes, bowling shoes, broomball and curling shoes, ski boots and skates (ice, roller and in-line), etc.
G1010 Tableware, kitchenware, cookware and bakeware Crystal and non-crystal tableware, crystal and non-crystal stemware, china (bone and other), flatware(silver, gold and other), kitchen knives, cutlery, glassware, bar accessories, baking tins and other bakeware, microwave ware, pots, pans, kitchen utensils, food storage containers, kitchen scales, timers, oven dishes and other cook/kitchenware, lunch boxes and food flasks. Also include picnic baskets and accessories. Kitchen and table linens, pot holders, electrical kitchen appliances, disposable tableware (plastic plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.).
G1020 Household cleaning supplies, chemicals and paper products Powdered soaps, detergents and cleaners, bleaches, scouring powders and pads, waxes and polishers, fabric dyes, BBQ starter fuel, paper towels, plastic and foil food wraps, wax paper, paper and plastic bags, disposable tableware (include paper and plastic plates, knives, forks, paper napkins, etc.), paper coffee filters, garbage bags, latex gloves, shoe polish Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.), automotive waxes and cleaners.
G1030 Other non-electric household supplies Laundry equipment (baskets, drying racks, etc.), flashlights, closet organizers, hangers, garment bags, stools, steps, light bulbs, fuses, batteries, fire extinguishers, smoke detectors, extension cords, twine, string, matches, garbage cans, mops, brooms, buckets, dustpans, non-food storage containers, child safety products (outlet covers, cabinet locks, etc.), ironing boards, shoe laces, etc. Laundry tubs.
G2010 Floor coverings and tiles Carpets, rugs, runners, wall-to-wall carpeting and underlays, linoleum, hardwood flooring, parquet flooring, vinyl/cork flooring. Include ceramic and clay tiles, marble and granite for floors, wall, counters or fireplaces. Ceiling tiles.
G2020 Draperies and other interior window treatments (include furniture coverings) Blinds (vertical, horizontal, roller), drapes, curtains, sheers, valances, etc. Also include furniture coverings.  
G2030 Bedding, linens and bathroom accessories Sheets, bedspreads, blankets (including electric), towels, pillows and cushions, pot holders, aprons, tablecloths, placemats, cloth napkins, dish towels, shower curtains and liners, bath mats and sets, bathroom accessories, etc. Baby blankets and other baby bedding and linens, disposable tablecloths and napkins.
G2040 Artwork and other home decorating products Paintings, prints, lamps, lighting fixtures (interior and exterior), ceiling fans, clocks, mirrors, statuettes and carvings, candles, fireplace screens and fireplace accessories, decorative pottery, picture frames, jewellery boxes, silk and dried flowers, room dividers, Christmas ornaments/lights/artificial trees/decorations (indoor and outdoor), etc. Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees (see P1031), Christmas gift wrap (see X0500), woodstoves, clock radios.
H1010 Mattresses and foundations Mattresses (spring, foam and water), box springs and foundations, bed frames. Headboards, crib mattresses, air mattresses, sofa beds, futons.
H1020 Nursery furniture and equipment Cribs, crib mattresses, junior/toddler beds, changing tables, carriages, strollers, playpens, highchairs, walkers, carriers, baby monitors, water coolers, etc. (include parts and accessories). Car seats (see V3020).
H1030 All other indoor furniture Finished and unfinished furniture for the bedroom, living room, kitchen, dining room and home office Include filing cabinets, safes, sofa beds, futons (include parts and accessories). Nursery furniture, lamps, mattresses and foundations, counters, cupboards.
H2010 Major appliances Stoves, ovens, ranges, range hoods and fans, microwave and convection ovens, refrigerators, freezers, washing machines, clothes dryers, dishwashers and room air conditioners (include parts and accessories). Central air conditioners, humidifiers attached to furnaces (see K1010), portable humidifiers, dehumidifiers, portable space heaters, compactors, floor polishers, sewing machines, vacum cleaners (central and household), rug cleaning equipment, shop vacs.
H2020 Small electrical appliances Floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, portable humidifiers, dehumidifiers, portable space heaters, compactors, electric fans, toasters, toaster ovens, kettles, deep fryers, steamers, blenders, food processors and mixers, electric fry pans and griddles, bread makers, coffee makers, electric can openers, electric knives, irons, personal care electrical appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, foot care appliances), water coolers, etc. (include parts and accessories). Room air conditioners, electric blankets, power tools, shop vacs, garage door openers, televisions, audio/video equipment, computers, telephones, electric typewriters, and other home electronics, etc.
H3010

Televisions and audio/video equipment

 Televisions, VCRs, radios, sound systems, amplifiers, mixers, speakers, microphones, sound boards, video cameras/cases, CD/MP3 players (include portable), DVD players, tape decks, tape recorders, blank audio and video tapes, etc. (include parts and accessories). Still and digital cameras, slide projectors, slides, screens, prerecorded audio and video tapes and discs, musical instruments, car radios, car tape decks, car CD and DVD players and car speakers (see V3020).
H3020 Still and digital cameras and related photographic equipment and supplies Still and digital cameras/cases, slide projectors, slides and screens, camera cases, lenses, tripods, film, flash attachments, photo albums, etc. (include parts and accessories). Video cameras and related equipment and supplies, picture frames, binoculars.
H3030 Computers, components and related equipment Computers (include any preloaded software), hard drives, CD-ROM drives, DVD drives, memory chips, blank CDs, blank DVDs, blank computer diskettes, webcams, modems, printers, scanners, plotters, keyboards, monitors, integrated circuits, cables, anti-glare screens, monitor stands, computer batteries, external numeric keypads, mice, mouse pads, CD/DVD diskette storage boxes, cases/racks, personal digital assistants (PDAs), ink cartridges, etc. (include parts and accessories). Software, fax machines, printer paper, used computers, used components and equipment, electronic games and games systems.
H3040 Computer software, business and entertainment (exclude electronic games) Software for business and entertainment, multimedia items (includes a book and cassette or disk that are packaged and sold together). Electronic games and game systems (Nintendo, Playstation, XBox, etc.) and accessories, talking books, books on the subject of software, blank CDs, DVDs and diskettes.
H3050 Telephones and home office electronics Telephones, cellular phones, answering machines, adding machines, fax machines, typewriters, pagers, calculators, photocopiers, etc. (include parts and accessories). Computer-related equipment (see H3030); prepaid air time for cellular phones.
K1010 Plumbing, heating, cooling and electrical equipment and supplies Furnaces and filters, ductwork, humidifiers attached to furnaces, central air conditioners, air exchangers, air cleaners, water purifiers, water heaters, woodstoves, fireplace inserts and relate equipment, baseboard heaters, pipes and valves for plumbing, bathtubs, bathtub/shower enclosures, whirlpools, indoor jacuzzis, saunas, toilets, sinks, faucets, laundry tubs, pumps, fuse boxes, electrical wiring, light switches and plugs, power generators, etc. Outdoor jacuzzis, fireplace accessories and screens, outdoor hot tubs, bathroom cabinets, drainage pipes.
K1020 Paint, wallpaper and related supplies Household paint, stain, thinners, brushes, wallpaper, paste, scrapers, etc. Craft and artists' paints and thinners, automotive paints, glass.
K1030 Tools, hand and power Ladders, carpenters' tools, mechanics' tools, portable power tools, bench power tools, axes, picks, wrenches, screwdrivers, saws, planes, clamps, trowels, hammers, pliers, drills, sanders, files, chisels, routers, toolboxes, measuring tapes, etc. Chainsaws, garden tools, hoes, rakes, garden shovels, spades, etc.
K1040 Hardware Builders' hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. Include locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.  
K1050 Lumber and other building materials Lumber, pressure treated wood, particle board, plywood, panelling, moulding, drywall, plaster, cement, concrete products, bricks, paving stones, siding, fencing, decking, windows, doors, sashes, screens, skylights, shutters, roof trusses, vents, eavestroughing, insulation, vapour barriers, housewrap, drainage pipes, shingles and other roofing materials, weatherstripping, caulking, sheet glass (non-automotive), cabinets (kitchen, bathroom, etc.), countertops, stairs, railings, mantels, ceiling tiles, chimney pieces, mantelpieces, etc. Hardwood flooring, tiles, marble, granite.
K1060 Other hardware and building products not elsewhere classified Weather vanes, lightning rods, awnings, car shelters, shop vacs, road salt, garage door openers, security/alarm systems, water pressure cleaners, chemical driveway cleaners, concrete and asphalt sealers, flagpoles, mailboxes, house numbers, door chimes, medicine cabinets, shelving, chain, wire, rope, tarps, docks, blueprints, sandpaper, duct tape, etc. Fees for drawing up blueprints (see S4000).
L1010 Bicycles, biking equipment and accessories Bicycles, tires and tubes, pumps, helmets, locks and other biking accessories, specialized biking clothing not for street wear, three-wheeled non-motorized bikes for adults. Tricycles for children (see L2000).
L1020 Hunting, fishing and camping equipment and supplies Firearms and ammunition (all kinds), bows and arrows (all kinds), fishing tackle and other equipment, hunting blinds, tents, sleeping bags, camping-type air mattresses, hunting and camouflage clothing, hip waders, lanterns, picnic coolers, camping stoves, bait, etc. Tent trailers.
L1030 Hockey, baseball, football, soccer, volleyball and basketball equipment and supplies Nets, balls, hockey skates, ringette equipment, cleated footwear, team uniforms and all other related equipment. Baseball caps, and other sports clothing for street wear.
L1040 Ski equipment and accessories, alpine and cross country (include snowboards and skiboots) Skis, ski boots, bindings, ski poles, ski goggles, snowboards, specialized aerodynamic racing suits and accessories. Ski jackets and apparel, water ski equipment (see L1070).
L1050 Golf equipment and accessories Golf clubs, golf bags and pull-carts (motorized and non-motorized), golf shoes and gloves, tees, etc. Golf carts (see R1030) and golf clothing.
L1060 Exercise and fitness equipment Home gyms, stationary bikes, rowing machines, abdominal exercisers, free weights, exercise balls, etc. Exercise clothing, exercise videos.
L1070 All other sporting goods Figure skates, in-line skates, skateboards, roller skates, sailboards, rock climbing equipment and accessories, tennis and squash equipment, ping pong equipment, badminton equipment, pool/snooker tables and accessories, life jackets, wet suits, saddlery, tack, water skis and equipment, scuba equipment, bowling shoes and equipment, broomball shoes and equipment, curling shoes and equipment, snorkels, goggles, binoculars, water air mattresses, dance shoes, trampolines, boxing equipment, etc. Used sporting goods.
L2000 Toys, games and hobby supplies Toys, tricycles for children, dolls, stuffed animals, wagons, sleds and sleighs, table soccer, air hockey, table hockey, dart boards, chess sets, board games, electronic games and game systems (e.g., Nintendo, Playstations, XBox, etc.), chemistry sets, model kits, train sets, puzzles, playing cards, etc. Computer software games, three-wheeled bikes for adults, used toys and games.

L3000

 Fabrics, yarns, sewing supplies and notions Fabrics, knitting yarns, ribbons, upholstery fabric and foam, needles, threads, buttons, sewing kits, etc. Sewing machines.
L4000 Craft and artists' supplies Craft supplies and products (including paints), handicraft kits, artist's paints, brushes, easels, stained glass-making supplies, craft glue guns and glue, etc. Household and industrial glues and adhesives.
L5000 Musical instruments, accessories and supplies Musical instruments, parts and accessories, sheet music, instrument cases, musical keyboards. Amplifiers, sound boards, mixers, speakers, microphones.
L6000 Prerecorded audio and video tape and disc (and record) sales Prerecorded CDs, DVDs, video and audio tapes, etc. Talking books, CD and DVD video rental (see S1000).
L7010 Books, hard and softcover Textbooks, reference books, children's books, bibles, atlases and all other books, including books in electronic format (talking books). Multimedia items (includes a book and a record, cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, etc., brochures, pamphlets, owners' manuals, comic books.
L7020 Newspapers, magazines and other periodicals Newspapers, magazines, periodicals, comic books, etc.  
P1010 Lawn/garden/patio furniture Lawn chairs and tables, cottage outdoor furniture, hammocks, patio furniture, patio table umbrellas, cushions, beach umbrellas.  
P1020 Outdoor power equipment Snowblowers, lawnmowers, garden tractors and attachments, tillers, mulchers, chippers, leaf blowers, chainsaws, etc.  
P1031 Nursery stock and supplies Plants, bushes, trees, shrubs, sod, seeds, bulbs, cuttings, earth, fertilizers, pesticides, herbicides, real cut Christmas trees, outdoor soil, etc. Indoor cut flowers, indoor potted plants
P1032 Other lawn and garden related products Pools (above-ground and in-ground) and pool supplies, outdoor hot tubs/Jacuzzis, ponds and accessories, barbeques and accessories, wheelbarrows, pruners, garden tools, hoses, garden shovels, spades, hoes, rakes, garden sheds, lawn ornaments, outdoor specialty lighting (security/landscape/patio), outdoor urns, outdoor planters, gazebos, composters, picnic tables, sprinklers, playground structures, playground equipment, etc. Picnic baskets and accessories.
R1010 Motor homes, travel trailers and truck campers Motor homes, travel trailers, tent trailers, folding camping trailers, truck campers and converted vans (include non-automotive parts and accessories). Mobile homes, tires and other automotive type parts and accessories sold separately, used motor homes, travel trailers and truck campers, used parts and accessories.
R1020 Motorcycles and scooters Motorcycles, scooters, motorbikes, mopeds and all-terrain vehicles (ATVs) (include non-automotive parts and accessories and related trailers). Tires and other automotive type parts and accessories sold separately (see V3020), used motorcycles and scooters, used parts and accessories.
R1030 Boats and other recreational vehicles and accessories Fishing and speed boats and motors, canoes, kayaks, rowboats, sailboats, houseboats, cabin cruisers, yachts, paddle boats, dinghies, personal watercraft (PWCs), aircraft, snowmobiles, golf carts, dune buggies, paddles, oars, sails, anchors, etc. (include non-automotive parts and accessories and related trailers). Used boats and other recreational vehicles and accessories, used parts and accessories, sail boards, life jackets, motorcycles, mopeds, motorbikes and all-terrain vehicles (ATVs), trailer tires sold separately.
S1000 Receipts from the rental of CDs, DVDs, video tapes and video games    
S2000 Other rental and leasing receipts/commission Tables, chairs, tableware and other party supplies, tools, machinery, appliances, furniture, electronics, clothing, costumes, trailers, recreational vehicles (RVs), farm equipment, etc. Rental and leasing of cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks (also exclude revenue from the rental of space or dwellings).
S3000 Repair receipts/commission Revenue from the repair of appliances, pools, jacuzzis, spas, electronics, clocks, jewellery, watches, shoes, bicycles, furniture, musical instruments, recreational vehicles (e.g., boats, snowmobiles, tent trailers, motorcycles, etc.), farm equipment, piano tuning and repairs. Automotive repairs.
S4000 Receipts/commissions from the provision of a service Lottery tickets, post office (stamps), banking machines (TMs), photocopying, faxing, bus tickets, bottle deposits, vending machines, photo finishing, installation charges, tailoring, drapery-making, dry cleaning, portrait services, picture framing, catering, art restoration, landscaping, upholstering, upholstery or carpet cleaning, travel, insurance and income tax services, accommodation, dress-making, haircutting, manicures, key cutting, fees for beer-making or wine-making, fees for drawing up blueprints, warranty, storage, lessons, courses, skate sharpening, engraving, licenses (fishing, hunting, etc.), delivery charges, freight charges, calling cards, prepaid air time for cellular phones, fabric protection, Sears catalogue commissions, etc. Automotive servicing (see V4000), automotive upholstery.
S5000 Meals and lunches Revenue from sandwich bars, lunch counters, restaurants, diners, delicatessens, coffee shops, cafeterias, ice cream cones and alcoholic beverages served on premise, etc. Deli foods and prepared foods for take-out.
U1010 Automotive fuels Gasoline, diesel, ethanol blends, natural gas and propane.  
U1020 Automotive oils and additives Engine oils, automotive greases, windshield washer fluids, gas line and fuel injector cleaners, antifreeze, etc.  
V1010 New cars New cars. Parts and accessories.
V1020 New light trucks, vans, minivans and sport utility vehicles (SUVs) New pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs). Parts and accessories, converted vans.
V1030 New medium/heavy trucks and buses New class 4, 5, 6, 7 and 8 trucks, and buses. Parts and accessories.
V2010 Used cars Used (include antique) cars. Parts and accessories.
V2020 Used light trucks, vans, minivans and sport utility vehicles (SUVs) Used (include antique) pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs). Parts and accessories, converted vans.
V2030 Used medium/heavy trucks and buses Used class 4, 5, 6, 7 and 8 trucks, and buses. Parts and accessories.
V3010 Tires (new, used and retreaded) New, used and retreaded tires and tubes for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment and utility trailers. Rims, hubcaps.
V3020 Other automotive parts and accessories (new, used and retreaded) Automotive parts and accessories for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment (include shock absorbers, windshields, radiators, wheels, hubcaps, car radios, CD and DVD players, tape decks, speakers, alarm systems, batteries, block heaters, spark plugs, engines and engine parts, mufflers, resonators, exhaust and tailpipes, fenders, bumpers, body parts, horns, jacks (hydraulic and otherwise), mirrors, air conditioners, antennas, automotive paints and cleaning compounds, buffers, floor mats, roll bars, roof racks, seat covers, infant car seats, ski carriers, trailer hitches, windshield wiper blades, ice scrapers, battery chargers, remote car starters, GPS systems, etc.). Tires and tubes.
V4000 Labour receipts from automotive repairs, maintenance and service Labour receipts from work on automobiles (cars, vans, trucks, etc.), for repairs and installation of brakes, radiators, mufflers, engines and tires, etc. (include receipts from tune-ups, oil changes and lubrications, tire balancing, wheel alignments, car washing services, towing services, body shop services, painting, automobile upholstery service, etc.). Labour receipts from repairs of recreational vehicles (RVs) and farm equipment (see S3000).
V5000 Receipts from automotive rental Receipts from rental of automobiles (cars, vans, trucks, etc.). Trailer rental, recreational vehicles (RVs) rental and farm equipment rental.
X0100 Beer-making and wine-making supplies Concentrates, malts, chemicals, corks, labels, bottles, etc. Fees for beer-making and wine-making (see S4000).
X0200 Pet food, supplies and accessories Pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc. Pets (see X0700), tack, saddlery.
X0300 Tobacco products and supplies Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc. Matches (see G1030).
X0400 Giftware, novelties and souvenirs Crest, pins, gifts baskets, key chains and tags.  
X0500 Stationery, office supplies, cards, giftwrap and party supplies Writing paper/pads, thank-you notes, greeting cards, invitations, postcards, computer printer paper, copier paper, file folders, diaries, planners, agendas, giftwrap, gift bags, tags, boxes, party favours and streamers, pens, pencils, markers, rulers, scotch tape, binders, staplers and staples, desk accessories, maps, calendars, etc. Artists' supplies.
X0600 Cut flowers indoor potted plants and related flora supplies Cut flowers, indoor potted plants, fertilizers, insecticides and pesticides for indoor use, etc. Outdoor nursery stock and supplies.
X0700 Pets Domestic and exotic household pets. Pet food, accessories and supplies (see X0200).
X0800 Collectors' items Stamps, coins, cards, autographed items, related albums, etc.  
X0900 Manufactured mobile homes (new and used)    
X1000 Monuments and tombstones Coffins, cremation urns.  
X1100 Farm equipment (new and used) and other farm-related products and supplies New and used tractors, hay balers, harrows, combines, animal feed, crop seed, fertilizer, veterinary supplies, horse and cattle trailers and other specialized farm equipment (include parts and accessories), etc. Automotive type parts and equipment, garden tractors and attachments, products sold for non-farm use.
X1200 Professional and scientific instruments and equipment Microscopes, surveyors' equipment, laboratory equipment, telescopes, etc.  
X1300 Used/second-hand merchandise not elsewhere classified and antiques Used sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs, video tapes, laser discs, antiques, catamarans, recreational vehicles (RVs), non-automotive parts and accessories of recreational vehicles (RVs). Used automobiles, automotive parts and accessories, mobile homes, farm equipment.
X1400 Household fuels Natural gas and propane for household use, electricity, heating oils, kerosene, wood for stoves and fireplaces, coal, wood pellets, camp stove fuel, fondue fuel, etc. Automotive fuels and fuels for cigarette lighters and BBQ starters.
Y0000 Other Any revenue/commissions earned on the sale of products not listed above e.g., ice cubes/blocks, fireworks, trophies, gift certificates, utility trailers not elsewhere classified, safety equipment (glove, goggles, helmets, masks, ear protectors, etc.).  

Thank you!

Data accuracy measures by type of shipment, Canada

Data accuracy measures by type of shipment, Canada
  2010 2009 2008 2007 2006 2005 2004
All shipments a a a a a a a
Domestic shipments a a a a a a a
Transborder shipments a a b b b b b
Local shipments b b b b b b b
Long distance shipments a a a a a a a
The data accuracy measures are for the "weight" variable.
  "a" is excellent; CV from 0.01% to 4.99%
  "b" is very good; CV from 5.00% to 9.99%
  "c" is good; CV from 10.00% to 14.99%
  "d" is acceptable; CV from 15.00% to 24.99%
  "e" is use with caution; CV from 25.00% to 49.99%
  "f" is unreliable; CV is 50.00% or higher
Response Rate
  2010 2009 2008 2007 2006 2005 2004
Unweighted response rate 93% 93% 93% 92% 91% 92% 87%

Monthly Retail Trade Survey (MRTS) Data Quality Statement

Objectives, uses and users
Concepts, variables and classifications
Coverage and frames
Sampling
Questionnaire design
Response and nonresponse
Data collection and capture operations
Editing
Imputation
Estimation
Revisions and seasonal adjustment
Data quality evaluation
Disclosure control

1. Objectives, uses and users

1.1. Objective

The Monthly Retail Trade Survey (MRTS) provides information on the performance of the retail trade sector on a monthly basis, and when combined with other statistics, represents an important indicator of the state of the Canadian economy.

1.2. Uses

The estimates provide a measure of the health and performance of the retail trade sector. Information collected is used to estimate level and monthly trend for retail sales. At the end of each year, the estimates provide a preliminary look at annual retail sales and performance.

1.3. Users

A variety of organizations, sector associations, and levels of government make use of the information. Retailers rely on the survey results to compare their performance against similar types of businesses, as well as for marketing purposes. Retail associations are able to monitor industry performance and promote their retail industries. Investors can monitor industry growth, which can result in better access to investment capital by retailers. Governments are able to understand the role of retailers in the economy, which aids in the development of policies and tax incentives. As an important industry in the Canadian economy, governments are able to better determine the overall health of the economy through the use of the estimates in the calculation of the nation’s Gross Domestic Product (GDP).

2. Concepts, variables and classifications

2.1. Concepts

The retail trade sector comprises establishments primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.

The retailing process is the final step in the distribution of merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers, that is, store and non-store retailers. The MRTS covers only store retailers. Their main characteristics are described below. Store retailers operate fixed point-of-sale locations, located and designed to attract a high volume of walk-in customers. In general, retail stores have extensive displays of merchandise and use mass-media advertising to attract customers. They typically sell merchandise to the general public for personal or household consumption, but some also serve business and institutional clients. These include establishments such as office supplies stores, computer and software stores, gasoline stations, building material dealers, plumbing supplies stores and electrical supplies stores.

In addition to selling merchandise, some types of store retailers are also engaged in the provision of after-sales services, such as repair and installation. For example, new automobile dealers, electronic and appliance stores and musical instrument and supplies stores often provide repair services, while floor covering stores and window treatment stores often provide installation services. As a general rule, establishments engaged in retailing merchandise and providing after sales services are classified in this sector. Catalogue sales showrooms, gasoline service stations, and mobile home dealers are treated as store retailers.

2.2. Variables

Sales are defined as the sales of all goods purchased for resale, net of returns and discounts. This includes commission revenue and fees earned from selling goods and services on account of others, such as selling lottery tickets, bus tickets, and phone cards. It also includes parts and labour revenue from repair and maintenance; revenue from rental and leasing of goods and equipment; revenues from services, including food services; sales of goods manufactured as a secondary activity; and the proprietor’s withdrawals, at retail, of goods for personal use. Other revenue from rental of real estate, placement fees, operating subsidies, grants, royalties and franchise fees are excluded.

Trading Location is the physical location(s) in which business activity is conducted in each province and territory, and for which sales are credited or recognized in the financial records of the company. For retailers, this would normally be a store.

Constant Dollars: The value of retail trade is measured in two ways; including the effects of price change on sales and net of the effects of price change. The first measure is referred to as retail trade in current dollars and the latter as retail trade in constant dollars. The method of calculating the current dollar estimate is to aggregate the weighted value of sales for all retail outlets. The method of calculating the constant dollar estimate is to first adjust the sales values to a base year, using the Consumer Price Index, and then sum up the resulting values.

2.3. Classification

The Monthly Retail Trade Survey is based on the definition of retail trade under the NAICS (North American Industry Classification System). NAICS is the agreed upon common framework for the production of comparable statistics by the statistical agencies of Canada, Mexico and the United States. The agreement defines the boundaries of twenty sectors. NAICS is based on a production-oriented, or supply based conceptual framework in that establishments are groups into industries according to similarity in production processes used to produce goods and services.

Estimates appear for 21 industries based on special aggregations of the 2007 North American Industry Classification System (NAICS) industries. The 21 industries are further aggregated to 11 sub-sectors.

Geographically, sales estimates are produced for Canada and each province and territory.

3. Coverage and frames

Statistics Canada’s Business Register ( BR) provides the frame for the Monthly Retail Trade Survey. The BR is a structured list of businesses engaged in the production of goods and services in Canada. It is a centrally maintained database containing detailed descriptions of most business entities operating within Canada. The BR includes all incorporated businesses, with or without employees. For unincorporated businesses, the BR includes all employers with businesses, and businesses with no employees with annual sales that have a Goods and Services Tax (GST) or annual revenue that declares individual taxes.  annual sales greater than $30,000 that have a Goods and Services Tax (GST) account (the BR does not include unincorporated businesses with no employees and with annual sales less than $30,000).

The businesses on the BR are represented by a hierarchical structure with four levels, with the statistical enterprise at the top, followed by the statistical company, the statistical establishment and the statistical location. An enterprise can be linked to one or more statistical companies, a statistical company can be linked to one or more statistical establishments, and a statistical establishment to one or more statistical locations.

The target population for the MRTS consists of all statistical establishments on the BR that are classified to the retail sector using the North American Industry Classification System (NAICS) (approximately 200,000 establishments). The NAICS code range for the retail sector is 441100 to 453999. A statistical establishment is the production entity or the smallest grouping of production entities which: produces a homogeneous set of goods or services; does not cross provincial boundaries; and provides data on the value of output, together with the cost of principal intermediate inputs used, along with the cost and quantity of labour used to produce the output. The production entity is the physical unit where the business operations are carried out. It must have a civic address and dedicated labour.

The exclusions to the target population are ancillary establishments (producers of services in support of the activity of producing goods and services for the market of more than one establishment within the enterprise, and serves as a cost centre or a discretionary expense centre for which data on all its costs including labour and depreciation can be reported by the business), future establishments, establishments with a missing or a zero gross business income (GBI) value on the BR and establishments in the following non-covered NAICS:

  • 4541 (electronic shopping and mail-order houses)
  • 4542 (vending machine operators)
  • 45431 (fuel dealers)
  • 45439 (other direct selling establishments)

4. Sampling

The MRTS sample consists of 10,000 groups of establishments (clusters) classified to the Retail Trade sector selected from the Statistics Canada Business Register. A cluster of establishments is defined as all establishments belonging to a statistical enterprise that are in the same industrial group and geographical region. The MRTS uses a stratified design with simple random sample selection in each stratum. The stratification is done by industry groups (the mainly, but not only four digit level NAICS), and the geographical regions consisting of the provinces and territories, as well as three provincial sub-regions. We further stratify the population by size.

The size measure is created using a combination of independent survey data and three administrative variables: the annual profiled revenue, the GST sales expressed on an annual basis, and the declared tax revenue (T1 or T2). The size strata consist of one take-all (census), at most, two take-some (partially sampled) strata, and one take-none (non-sampled) stratum. Take-none strata serve to reduce respondent burden by excluding the smaller businesses from the surveyed population. These businesses should represent at most ten percent of total sales. Instead of sending questionnaires to these businesses, the estimates are produced through the use of administrative data.

The sample was allocated optimally in order to reach target coefficients of variation at the national, provincial/territorial, industrial, and industrial groups by province/territory levels. The sample was also inflated to compensate for dead, non-responding, and misclassified units.

MRTS is a repeated survey with maximisation of monthly sample overlap. The sample is kept month after month, and every month new units are added (births) to the sample.  MRTS births, i.e., new clusters of establishment(s), are identified every month via the BR’s latest universe. They are stratified according to the same criteria as the initial population. A sample of these births is selected according to the sampling fraction of the stratum to which they belong and is added to the monthly sample. Deaths occur on a monthly basis. A death can be a cluster of establishment(s) that have ceased their activities (out-of-business) or whose major activities are no longer in retail trade (out-of-scope). The status of these businesses is updated on the BR using administrative sources and survey feedback, including feedback from the MRTS. Methods to treat dead units and misclassified units are part of the sample and population update procedures.

5. Questionnaire design

The Monthly Retail Trade Survey incorporates the following sub-surveys:

Monthly Retail Trade Survey - R8

Monthly Retail Trade Survey (with inventories) – R8

Survey of Sales and Inventories of Alcoholic Beverages

The questionnaires collect monthly data on retail sales and the number of trading locations by province or territory and inventories of goods owned and intended for resale from a sample of retailers. The items on the questionnaires have remained unchanged for several years. For the 2004 redesign, the general questionnaires were subject to cosmetic changes only. The questionnaire for Sales and Inventories of Alcoholic Beverages underwent more extensive changes. The modifications were discussed with stakeholders and the respondents were given an opportunity to comment before the new questionnaire was finalized. If further changes are needed to any of the questionnaires, proposed changes would go through a review committee and a field test with respondents and data users to ensure its relevancy.

6. Response and nonresponse

6.1. Response and non-response

Despite the best efforts of survey managers and operations staff to maximize response in the MRTS, some non-response will occur. For statistical establishments to be classified as responding, the degree of partial response (where an accurate response is obtained for only some of the questions asked a respondent) must meet a minimum threshold level below which the response would be rejected and considered a unit nonresponse.  In such an instance, the business is classified as not having responded at all.

Non-response has two effects on data: first it introduces bias in estimates when nonrespondents differ from respondents in the characteristics measured; and second, it contributes to an increase in the sampling variance of estimates because the effective sample size is reduced from that originally sought.

The degree to which efforts are made to get a response from a non-respondent is based on budget and time constraints, its impact on the overall quality and the risk of nonresponse bias.

The main method to reduce the impact of non-response at sampling is to inflate the sample size through the use of over-sampling rates that have been determined from similar surveys.

Besides the methods to reduce the impact of non-response at sampling and collection, the non-responses to the survey that do occur are treated through imputation. In order to measure the amount of non-response that occurs each month, various response rates are calculated. For a given reference month, the estimation process is run at least twice (a preliminary and a revised run). Between each run, respondent data can be identified as unusable and imputed values can be corrected through respondent data. As a consequence, response rates are computed following each run of the estimation process.

For the MRTS, two types of rates are calculated (un-weighted and weighted). In order to assess the efficiency of the collection process, un-weighted response rates are calculated. Weighted rates, using the estimation weight and the value for the variable of interest, assess the quality of estimation. Within each of these types of rates, there are distinct rates for units that are surveyed and for units that are only modeled from administrative data that has been extracted from GST files.

To get a better picture of the success of the collection process, two un-weighted rates called the ‘collection results rate’ and the ‘extraction results rate’ are computed. They are computed by dividing the number of respondents by the number of units that we tried to contact or tried to receive extracted data for them. Non-monthly reporters (respondents with special reporting arrangements where they do not report every month but for whom actual data is available in subsequent revisions) are excluded from both the numerator and denominator for the months where no contact is performed.

In summary, the various response rates are calculated as follows:

Weighted rates:

Survey Response rate (estimation) =
Sum of weighted sales of units with response status i / Sum of survey weighted sales

where i = units that have either reported data that will be used in estimation or are converted refusals, or have reported data that has not yet been resolved for estimation.

Admin Response rate (estimation) =
Sum of weighted sales of units with response status ii / Sum of administrative weighted sales

where ii = units that have data that was extracted from administrative files and are usable for estimation.

Total Response rate (estimation) =
Sum of weighted sales of units with response status i or response status ii / Sum of all weighted sales

Un-weighted rates:

Survey Response rate (collection) =
Number of questionnaires with response status iii/ Number of questionnaires with response status iv

where iii = units that have either reported data (unresolved, used or not used for estimation) or are converted refusals.

where iv = all of the above plus units that have refused to respond, units that were not contacted and other types of non-respondent units.

Admin Response rate (extraction) =
Number of questionnaires with response status vi/ Number of questionnaires with response status vii

where vi = in-scope units that have data (either usable or non-usable) that was extracted from administrative files

where vii = all of the above plus units that have refused to report to the administrative data source, units that were not contacted and other types of non-respondent units.

(% of questionnaire collected over all in-scope questionnaires)

Collection Results Rate =
Number of questionnaires with response status iii / Number of questionnaires with response status viii

where iii = same as iii defined above

where viii = same as iv except for the exclusion of units that were contacted because their response is unavailable for a particular month since they are non-monthly reporters.

Extraction Results Rate =
Number of questionnaires with response status ix / Number of questionnaires with response status vii

where ix = same as vi with the addition of extracted units that have been imputed or were out of scope

where vii = same as vii defined above

(% of questionnaires collected over all questionnaire in-scope we tried to collect)

All the above weighted and un-weighted rates are provided at the industrial group, geography and size group level or for any combination of these levels.

Use of Administrative Data

Managing response burden is an ongoing challenge for Statistics Canada. In an attempt to alleviate response burden and survey costs, especially for smaller businesses, the MRTS has reduced the number of simple establishments in the sample that are surveyed directly and instead derives sales data for these establishments from Goods and Service Tax (GST) files using a statistical model. The model accounts for differences between sales and revenue (reported for GST purposes) as well as for the time lag between the survey reference period and the reference period of the GST file.

For more information on the methodology used for modeling sales from administrative data sources, refer to ‘Monthly Retail Trade Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

Table 1 contains the weighted response rates for all industry groups as well as for total retail trade for each province and territory. For more detailed weighted response rates, please contact the Marketing and Dissemination Section at (613) 951-3549, toll free: 1-877-421-3067 or by e-mail at retailinfo@statcan.

6.2. Methods used to reduce non-response at collection

Significant effort is spent trying to minimize non-response during collection. Methods used, among others, are interviewer techniques such as probing and persuasion, repeated re-scheduling and call-backs to obtain the information, and procedures dealing with how to handle non-compliant (refusal) respondents.

If data are unavailable at the time of collection, a respondent's best estimates are also accepted, and are subsequently revised once the actual data become available.

To minimize total non-response for all variables, partial responses are accepted. In addition, questionnaires are customized for the collection of certain variables, such as inventory, so that collection is timed for those months when the data are available.

Finally, to build trust and rapport between the interviewers and respondents, cases are generally assigned to the same interviewer each month. This action establishes a personal relationship between interviewer and respondent, and builds respondent trust.

7. Data collection and capture operations

Collection of the data is performed by Statistics Canada’s Regional Offices.

Table 1: Weighted response rates by NAICS, for all provinces/territories: January 2012
  Weighted Response Rates
Total Survey Administrative
NAICS - Canada
Motor Vehicle and Parts Dealers 87.4 87.8 68.4
Automobile Dealers 88.2 88.2 83.9
New Car Dealers1 88.8 88.8  
Used Car Dealers 79 78.1 83.9
Other Motor Vehicle Dealers 73.8 75.7 64.2
Automotive Parts, Accessories and Tire Stores 84.4 88.4 54.4
Furniture and Home Furnishings Stores 87.7 91.3 51.1
Furniture Stores 93.1 94.8 56.2
Home Furnishings Stores 77.5 83.6 48.7
Electronics and Appliance Stores 83.8 84.7 56.1
Building Material and Garden Equipment Dealers 88.7 90.3 70.5
Food and Beverage Stores 85 88.8 46.7
Grocery Stores 87.2 91.5 46
Grocery (except Convenience) Stores 89.3 93.8 44.2
Convenience Stores 60.2 60.4 58.9
Specialty Food Stores 67.2 72.6 43.8
Beer, Wine and Liquor Stores 78.8 79.1 66.1
Health and Personal Care Stores 89 89.5 83.4
Gasoline Stations 88 89.1 73.5
Clothing and Clothing Accessories Stores 83 84 52.6
Clothing Stores 83.5 84.6 51.9
Shoe Stores 73.3 73.2 75.8
Jewellery, Luggage and Leather Goods Stores 90 91 37.4
Sporting Goods, Hobby, Book and Music Stores 85.5 90.2 32.5
General Merchandise Stores 99.6 99.6 95.5
Department Stores 100 100  
Other general merchadise stores 99.3 99.3 95.5
Miscellaneous Store Retailers 80.3 83.1 58
Total 88.1 89.8 59.9
Regions
Newfoundland and Labrador 89.2 89.3 85.7
Prince Edward Island 90 90.7 38.7
Nova Scotia 95 95.7 79.7
New Brunswick 88.7 89.6 77.7
Québec 88 92.4 37.5
Ontario 88.4 89.2 74.4
Manitoba 85.9 86 84.1
Saskatchewan 89.3 91 50.2
Alberta 86.4 87.7 60.3
British Columbia 88 89.4 65.3
Yukon Territory 84.3 84.3  
Northwest Territories 90.6 90.6  
Nunavut 80.8 80.8  
1. There are no administrative records used in new car dealers

Weighted Response Rates

Respondents are sent a questionnaire or are contacted by telephone to obtain their sales and inventory values, as well as to confirm the opening or closing of business trading locations. Collection of the data begins approximately 7 working days after the end of the reference month and continues for the duration of that month.

New entrants to the survey are introduced to the survey via an introductory letter that informs the respondent that a representative of Statistics Canada will be calling. This call is to introduce the respondent to the survey, confirm the respondent's business activity, establish and begin data collection, as well as to answer any questions that the respondent may have.

8. Editing

Data editing is the application of checks to detect missing, invalid or inconsistent entries or to point to data records that are potentially in error. In the survey process for the MRTS, data editing is done at two different time periods.

First of all, editing is done during data collection. Once data are collected via the telephone, or via the receipt of completed mail-in questionnaires, the data are captured using customized data capture applications. All data are subjected to data editing. Edits during data collection are referred to as field edits and generally consist of validity and some simple consistency edits. They are used to detect mistakes made during the interview by the respondent or the interviewer and to identify missing information during collection in order to reduce the need for follow-up later on. Another purpose of the field edits is to clean up responses. In the MRTS, the current month’s responses are edited against the respondent’s previous month’s responses and/or the previous year’s responses for the current month. Field edits are also used to identify problems with data collection procedures and the design of the questionnaire, as well as the need for more interviewer training.

Follow-up with respondents occurs to validate potential erroneous data following any failed preliminary edit check of the data. Once validated, the collected data is regularly transmitted to the head office in Ottawa.

Secondly, editing known as statistical editing is also done after data collection and this is more empirical in nature. Statistical editing is run prior to imputation in order to identify the data that will be used as a basis to impute non-respondents. Large outliers that could disrupt a monthly trend are excluded from trend calculations by the statistical edits. It should be noted that adjustments are not made at this stage to correct the reported outliers.

The first step in the statistical editing is to identify which responses will be subjected to the statistical edit rules. Reported data for the current reference month will go through various edit checks.

The first set of edit checks is based on the Hidiriglou-Berthelot method whereby a ratio of the respondent’s current month data over historical (last month, same month last year) or auxiliary data is analyzed. When the respondent’s ratio differs significantly from ratios of respondents who are similar in terms of industry and/or geography group, the response is deemed an outlier.

The second set of edits consists of an edit known as the share of market edit. With this method, one is able to edit all respondents, even those where historical and auxiliary data is unavailable. The method relies on current month data only. Therefore, within a group of respondents, that are similar in terms of industrial group and/or geography, if the weighted contribution of a respondent to the group’s total is too large, it will be flagged as an outlier.

For edit checks based on the Hidiriglou-Berthelot method, data that are flagged as an outlier will not be included in the imputation models (those based on ratios). Also, data that are flagged as outliers in the share of market edit will not be included in the imputation models where means and medians are calculated to impute for responses that have no historical responses.

In conjunction with the statistical editing after data collection of reported data, there is also error detection done on the extracted GST data. Modeled data based on the GST are also subject to an extensive series of processing steps which thoroughly verify each record that is the basis for the model as well as the record being modeled. Edits are performed at a more aggregate level (industry by geography level) to detect records which deviate from the expected range, either by exhibiting large month-to-month change, or differing significantly from the remaining units. All data which fail these edits are subject to manual inspection and possible corrective action.

9. Imputation

Imputation in the MRTS is the process used to assign replacement values for missing data. This is done by assigning values when they are missing on the record being edited to ensure that estimates are of high quality and that a plausible, internal consistency is created. Due to concerns of response burden, cost and timeliness, it is generally impossible to do all follow-ups with the respondents in order to resolve missing responses. Since it is desirable to produce a complete and consistent microdata file, imputation is used to handle the remaining missing cases.

In the MRTS, imputation is based on historical data or administrative data (GST sales). The appropriate method is selected according to a strategy that is based on whether historical data is available, auxiliary data is available and/or which reference month is being processed.

There are three types of historical imputation methods. The first type is a general trend that uses one historical data source (previous month, data from next month or data from same month previous year). The second type is a regression model where data from previous month and same month previous year are used simultaneously. The third type uses the historical data as a direct replacement value for a non-respondent. Depending upon the particular reference month, there is an order of preference that exists so that top quality imputation can result. The historical imputation method that was labelled as the third type above is always the last option in the order for each reference month.

The imputation methods using administrative data are automatically selected when historical information is unavailable for a non-respondent. The administrative data source (annual GST sales) is the basis of these methods. The annual GST sales are used for two types of methods. One is a general trend that will be used for simple structure, e.g. enterprises with only one establishment, and a second type is called median-average that is used for units with a more complex structure.

10. Estimation

Estimation is a process that approximates unknown population parameters using only part of the population that is included in a sample. Inferences about these unknown parameters are then made, using the sample data and associated survey design. This stage uses Statistics Canada's Generalized Estimation System (GES).

For retail sales, the population is divided into a survey portion (take-all and take-some strata) and a non-survey portion (take-none stratum). From the sample that is drawn from the survey portion, an estimate for the population is determined through the use of a Horvitz-Thompson estimator where responses for sales are weighted by using the inverses of the inclusion probabilities of the sampled units. Such weights (called sampling weights) can be interpreted as the number of times that each sampled unit should be replicated to represent the entire population. The calculated weighted sales values are summed by domain, to produce the total sales estimates by each industrial group / geographic area combination. A domain is defined as the most recent classification values available from the BR for the unit and the survey reference period. These domains may differ from the original sampling strata because units may have changed size, industry or location. Changes in classification are reflected immediately in the estimates and do not accumulate over time. For the non-survey portion, the sales are estimated with statistical models using monthly GST sales.

For more information on the methodology for modeling sales from administrative data sources which also contributes to the estimates of the survey portion, refer to ‘Monthly Retail Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

The measure of precision used for the MRTS to evaluate the quality of a population parameter estimate and to obtain valid inferences is the variance. The variance from the survey portion is derived directly from a stratified simple random sample without replacement.

Sample estimates may differ from the expected value of the estimates. However, since the estimate is based on a probability sample, the variability of the sample estimate with respect to its expected value can be measured. The variance of an estimate is a measure of the precision of the sample estimate and is defined as the average, over all possible samples, of the squared difference of the estimate from its expected value.

11. Revisions and seasonal adjustment

Revisions in the raw data are required to correct known non-sampling errors. These normally include replacing imputed data with reported data, corrections to previously reported data, and estimates for new births that were not known at the time of the original estimates. Raw data are revised, on a monthly basis, for the month immediately prior to the current reference month being published. That is, when data for December are being published for the first time, there will also be revisions, if necessary, to the raw data for November. In addition, revisions are made once a year, with the initial release of the February data, for all months in the previous year. The purpose is to correct any significant problems that have been found that apply for an extended period. The actual period of revision depends on the nature of the problem identified, but rarely exceeds three years. Time series contain the elements essential to the description, explanation and forecasting of the behaviour of an economic phenomenon: "They are statistical records of the evolution of economic processes through time."1 Economic time series such as the Monthly Retail Trade Survey can be broken down into five main components: the trend-cycle, seasonality, the trading-day effect, the Easter holiday effect and the irregular component.

The trend represents the long-term change in the series, whereas the cycle represents a smooth, quasi-periodical movement about the trend, showing a succession of growth and decline phases (e.g., the business cycle). These two components—the trend and the cycle—are estimated together, and the trend-cycle reflects the fundamental evolution of the series. The other components reflect short-term transient movements.

The seasonal component represents sub-annual, monthly or quarterly fluctuations that recur more or less regularly from one year to the next. Seasonal variations are caused by the direct and indirect effects of the climatic seasons and institutional factors (attributable to social conventions or administrative rules; e.g., Christmas).

The trading-day component originates from the fact that the relative importance of the days varies systematically within the week and that the number of each day of the week in a given month varies from year to year. This effect is present when activity varies with the day of the week. For instance, Sunday is typically less active than the other days, and the number of Sundays, Mondays, etc., in a given month changes from year to year.

The Easter holiday effect is the variation due to the shift of part of April’s activity to March when Easter falls in March rather than April.

Lastly, the irregular component includes all other more or less erratic fluctuations not taken into account in the preceding components. It is a residual that includes errors of measurement on the 1. A Note on the Seasonal adjustment of Economic Time Series», Canadian Statistical Review, August 1974.  A variable itself as well as unusual events (e.g., strikes, drought, floods, major power blackout or other unexpected events causing variations in respondents’ activities).

Thus, the latter four components—seasonal, irregular, trading-day and Easter holiday effect—all conceal the fundamental trend-cycle component of the series. Seasonal adjustment (correction of seasonal variation) consists in removing the seasonal, trading-day and Easter holiday effect components from the series, and it thus helps reveal the trend-cycle. While seasonal adjustment permits a better understanding of the underlying trend-cycle of a series, the seasonally adjusted series still contains an irregular component. Slight month-to-month variations in the seasonally adjusted series may be simple irregular movements. To get a better idea of the underlying trend, users should examine several months of the seasonally adjusted series.

Since April 2008, Monthly Retail Trade Survey data are seasonally adjusted using the X-12- ARIMA2 software. The technique that is used essentially consists of first correcting the initial series for all sorts of undesirable effects, such as the trading-day and the Easter holiday effects, by a module called regARIMA. These effects are estimated using regression models with ARIMA errors (auto-regressive integrated moving average models). The series can also be extrapolated for at least one year by using the model. Subsequently, the raw series—pre-adjusted and extrapolated if applicable— is seasonally adjusted by the X-11 method.

The X-11 method is used for analysing monthly and quarterly series. It is based on an iterative principle applied in estimating the different components, with estimation being done at each stage using adequate moving averages3. The moving averages used to estimate the main components—the trend and seasonality—are primarily smoothing tools designed to eliminate an undesirable component from the series. Since moving averages react poorly to the presence of atypical values, the X-11 method includes a tool for detecting and correcting atypical points. This tool is used to clean up the series during the seasonal adjustment. Outlying data points can also be detected and corrected in advance, within the regARIMA module.

Lastly, the annual totals of the seasonally adjusted series are forced to the annual totals of the original series.

Unfortunately, seasonal adjustment removes the sub-annual additivity of a system of series; small discrepancies can be observed between the sum of seasonally adjusted series and the direct seasonal adjustment of their total. To insure or restore additivity in a system of series, a reconciliation process is applied or indirect seasonal adjustment is used, i.e. the seasonal adjustment of a total is derived by the summation of the individually seasonally adjusted series.

12. Data quality evaluation

The methodology of this survey has been designed to control errors and to reduce their potential effects on estimates. However, the survey results remain subject to errors, of which sampling error is only one component of the total survey error. Sampling error results when observations are made only on a sample and not on the entire population. All other errors arising from the various phases of a survey are referred to as nonsampling errors. For example, these types of errors can occur when a respondent provides incorrect information or does not answer certain questions; when a unit in the target population is omitted or covered more than once; when GST data for records being modeled for a particular month are not representative of the actual record for various reasons; when a unit that is out of scope for the survey is included by mistake or when errors occur in data processing, such as coding or capture errors.

Prior to publication, combined survey results are analyzed for comparability; in general, this includes a detailed review of individual responses (especially for large businesses), general economic conditions and historical trends.

A common measure of data quality for surveys is the coefficient of variation (CV). The coefficient of variation, defined as the standard error divided by the sample estimate, is a measure of precision in relative terms. Since the coefficient of variation is calculated from responses of individual units, it also measures some non-sampling errors.

The formula used to calculate coefficients of variation (CV) as percentages is:

CV (X) = S(X) * 100% / X
where X denotes the estimate and S(X) denotes the standard error of X.

Confidence intervals can be constructed around the estimates using the estimate and the CV. Thus, for our sample, it is possible to state with a given level of confidence that the expected value will fall within the confidence interval constructed around the estimate. For example, if an estimate of $12,000,000 has a CV of 2%, the standard error will be $240,000 (the estimate multiplied by the CV). It can be stated with 68% confidence that the expected values will fall within the interval whose length equals the standard deviation about the estimate, i.e. between $11,760,000 and $12,240,000.

Alternatively, it can be stated with 95% confidence that the expected value will fall within the interval whose length equals two standard deviations about the estimate, i.e. between $11,520,000 and $12,480,000.

Finally, due to the small contribution of the non-survey portion to the total estimates, bias in the non-survey portion has a negligible impact on the CVs. Therefore, the CV from the survey portion is used for the total estimate that is the summation of estimates from the surveyed and non-surveyed portions.

13. Disclosure control

Statistics Canada is prohibited by law from releasing any data which would divulge information obtained under the Statistics Act that relates to any identifiable person, business or organization without the prior knowledge or the consent in writing of that person, business or organization. Various confidentiality rules are applied to all data that are released or published to prevent the publication or disclosure of any information deemed confidential. If necessary, data are suppressed to prevent direct or residual disclosure of identifiable data.

Confidentiality analysis includes the detection of possible "direct disclosure", which occurs when the value in a tabulation cell is composed of a few respondents or when the cell is dominated by a few companies.

 

Demography Division

Confidential (when completed).
Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, chapter S19. Completion of this questionnaire is a legal requirement under this Act.

Province or territory:

Office use:

Expenditures by Type and Function
Table summary: This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Function Type of Expenditure Total expenditures
17=3+4+10+16
Intramural Extramural
Operating grants, contributions and transfers to: Capital grants, contributions and transfers to:
Wages and salaries
1		 Purchase of goods and services
2		 Operating expenditures
3=1+2		 Capital expenditures
4		 Individuals 5 Associations and organizations 6 Provincial/ territorial governments 7 Municipal governments 8 Other * (specify below) 9 Total
10=5+6+ 7+8+9		 Individuals 11 Associations and organizations 12 Provincial/ territorial governments 13 Municipal governments 14 Other * (specify below) 15 Total 16=11+12+
13+14+15
Round all entries to the nearest dollar - omit cents
Libraries
1. National
                                  
2. Public
                                  
3. School
                                  
4. University and College
                                  
Libraries - Total
                                  
Heritage Resources
5. Museums
                                  
6. Public Archives
                                  
7. Historic Parks and Sites
                                  
8. Nature/ Provincial Parks
                                  
9. Other Heritage (specify)
                                  
Heritage Resources - Total
                                  
10. Arts Education                                  
11. Literary Arts                                  
12. Performing Arts                                  
13. Visual Arts and Crafts                                  
14. Film and Video                                  
15. Broadcasting                                  
16. Sound Recording                                  
17. Multiculturalism                                  
18. Multidisciplinary Activities                                  
19. Other (specify)                                  
Total Expenditures                                  
* For other category, indicate the box number, followed by the name of institution or sector in receipt of grants.

8-4200-0021: 2009-08-04 STC/ECT-205-60179

Demography Division

Confidential (when completed).
Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, chapter S19. Completion of this questionnaire is a legal requirement under this Act.

Office use:

Expenditures by Type and Province or Territory
Province or Territory Type of Expenditure Total expenditures 17=3+4+10+16
Intramural Extramural
Operating grants, contributions and transfers to: Capital grants, contributions and transfers to:
Wages and salaries
1		 Purchases of goods and services
2		 Operating expenditures
3=1+2		 Capital expenditures
4		 Individuals 5 Associations and organizations
6		 Provincial/ territorial governments
7		 Municipal governments 8 Other * (specify below)
9		 Total
10=5+6+ 7+8+9		 Individuals
11		 Associations and organizations 12 Provincial/ territorial governments 13 Municipal governments 14 Other * (specify below) 15 Total
16=11+12+
13+14+15
Round all entries to the nearest dollar - omit cents
Newfoundland and Labrador                                  
Prince Edward Island                                  
Nova Scotia                                  
New Brunswick                                  
Quebec                                  
Ontario                                  
Manitoba                                  
Saskatchewan                                  
Alberta                                  
British Colombia                                  
Yukon                                  
Northwest Territories                                  
Nunavut                                  
National Organizations (specify)                                  
Foreign (specify)                                  
Unallocated Expenditures                                  
Total Expenditures                                  
* For other category, indicate the box number, followed by the name of institution or sector in receipt of grants.

8-4200-0020: 2009-08-04 STC/ECT-205-60179

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