In February 2024, questions measuring the Labour Market Indicators were added to the Labour Force Survey as a supplement.

Questionnaire flow within the collection application is controlled dynamically based on responses provided throughout the survey. Therefore, some respondents will not receive all questions, and there is a small chance that some households will not receive any questions at all. This is based on their answers to certain LFS questions.

Labour Market Indicators

ENTRY_Q01 / EQ 1 - From the following list, please select the household member that will be completing this questionnaire on behalf of the entire household.

WFH_Q01 / EQ 2 - At the present time, in which of the following locations [do/does] [you/respondent name/this person] usually work as part of [your/his/her/their] main job or business?

  • At a fixed location outside the home
  • Outside a home with no fixed location
  • At home

WRK_Q01 / EQ 3 - In [your/his/her/their] main job or business, [do/does] [you/respondent name/this person] have the possibility to work at home from another location of [your/his/her/their] choice?

  • Yes
  • No, the nature of [your/respondent's name/this person's] work does not allow it
  • No, [your/respondent's name/this person's] organization or manager does not allow it

WFH_Q03 / EQ 4 - Ideally, would [you/respondent name/this person] prefer to work a greater, a smaller, or about the same proportion of hours from home?

  • Greater proportion
  • Smaller proportion
  • About the same proportion

WFH_Q02 / EQ 5 - Last week, what proportion of [your/his/her/their] work hours did [you/respondent name/this person] work at home as part of [your/his/her/their] main job or business?

Include all work done at the same addresses as [your/his/her/their] home, including farm work.

Last week is from [Sunday, February 11 to Saturday, February 17].

  • All hours at home
  • More than half, but not all at home
  • One quarter to half at home
  • Less than a quarter at home
  • No hours at home

RES_Q01 / EQ 6 - Imagine that [you/respondent name/this person] found a suitable job. What is the lowest amount of pay, before taxes, that [you/he/she/they] would be prepared to accept.

  • Per hour
  • Per day
  • Per week
  • Per two weeks
  • Per month
  • Per year
  • Minimum wage
  • Other

Retail Commodity Survey: CVs for Total Sales November 2023

Retail Commodity Survey:  CVs for Total Sales November 2023
Table summary
This table displays the results of Retail Commodity Survey: CVs for Total Sales (September 2023). The information is grouped by NAPCS-CANADA (appearing as row headers), and Month (appearing as column headers).
NAPCS-CANADA Month
202308 202309 202310 202311
Total commodities, retail trade commissions and miscellaneous services 0.57 0.62 0.60 0.59
Retail Services (except commissions) [561] 0.56 0.61 0.59 0.58
Food and beverages at retail [56111] 0.40 0.33 0.32 0.31
Cannabis products, at retail [56113] 0.00 0.00 0.00 0.00
Clothing at retail [56121] 1.18 1.15 1.16 1.19
Jewellery and watches, luggage and briefcases, at retail [56123] 3.44 3.81 5.50 4.43
Footwear at retail [56124] 1.42 1.43 1.31 1.36
Home furniture, furnishings, housewares, appliances and electronics, at retail [56131] 0.81 1.16 1.13 1.14
Sporting and leisure products (except publications, audio and video recordings, and game software), at retail [56141] 2.13 2.24 2.17 2.36
Publications at retail [56142] 5.53 6.23 5.46 5.66
Audio and video recordings, and game software, at retail [56143] 4.53 3.61 4.89 3.80
Motor vehicles at retail [56151] 1.94 2.26 2.06 2.11
Recreational vehicles at retail [56152] 4.50 3.97 3.95 4.88
Motor vehicle parts, accessories and supplies, at retail [56153] 1.55 1.94 1.38 1.51
Automotive and household fuels, at retail [56161] 1.69 1.58 1.64 1.45
Home health products at retail [56171] 2.55 2.54 3.05 3.39
Infant care, personal and beauty products, at retail [56172] 2.78 2.82 2.90 2.91
Hardware, tools, renovation and lawn and garden products, at retail [56181] 1.49 1.57 1.47 1.38
Miscellaneous products at retail [56191] 2.29 2.18 2.60 2.22
Retail trade commissions [562] 2.42 2.55 2.11 2.03

Tuition and Living Accommodation Costs (TLAC), Academic Year 2024/2025: Respondent Guide

I. Introduction

A. Description

The Tuition and Living Accommodation Costs (TLAC) survey collects data for full-time students in degree programs at Canadian public postsecondary institutions. The survey was developed to provide an overview of tuition and additional compulsory fees, and living accommodation costs that students can expect to pay for an academic year.

TLAC survey data:

  • provides stakeholders, the public and students with annual tuition costs and changes in tuition fees from the previous year
  • contributes to a better understanding of the costs to obtain a degree
  • contributes to education policy development
  • contributes to the Consumer Price Index
  • facilitates interprovincial comparisons
  • facilitates comparisons between institutions

B. Reference period

2024/2025 academic year (September to April)

C. Population

The target population is all publicly funded degree-granting institutions (universities and colleges) in Canada.

The survey target population includes institutions that have degree-granting status for the academic year 2024/2025. Institutions that do not have degree-granting status are excluded even if they provide portions of programs that lead to a degree granted by another institution. The survey is limited to institutions whose operations are primarily funded by provincial governments. Institutions that do not receive grants from Education ministries or departments, and institutions that receive grants only from Health ministries and departments are excluded.

D. Fields of study

The field of study classification for both undergraduate and graduate programs are adapted from the 2016 Classification of Instructional Programs (CIP), Statistics Canada's standard for field of study classification. The CIP's structure comprises several groupings developed jointly by Statistics Canada and the National Center for Education Statistics (NCES) in the USA. It is based on work undertaken as part of the creation of the North American Product Classification System (NAPCS) by Canada, the United States and Mexico.

TLAC CIP groupings for Undergraduate programs:

  • Education
  • Visual and Performing Arts, and Communications Technologies
  • Humanities
  • Social and Behavioural Sciences, and Legal Studies
  • Law
  • Business, Management and Public Administration
  • Physical and Life Sciences and Technologies
  • Mathematics, Computer and Information Sciences
  • Engineering
  • Architecture
  • Agriculture, Natural Resources and Conservation
  • Dentistry
  • Medicine
  • Nursing
  • Pharmacy
  • Veterinary Medicine
  • Optometry
  • Other Health, Parks, Recreation and Fitness
  • Personal, Protective and Transportation Services
  • Other

TLAC CIP groupings for Graduate programs:

Includes all of the undergraduate program groupings with the exception of Medicine and the addition of:

  • Executive MBA
  • Regular MBA

Refer to Appendix A: CIP

Note: Dental, Medical and Veterinary Residency Programs offered in teaching hospitals and similar locations that may lead to advanced professional certification are excluded.

E. Submission Date

The completed questionnaire must be returned by June 7, 2024 by uploading the file back in the Secure Internet Site (E-File transfer Service).

If you require further information or assistance with completing the questionnaire, please contact: statcan.tlac-fss.statcan@statcan.gc.ca.

II. Instructions

General

Tuition fee tables disseminated by Statistics Canada are based on an academic year for full-time students with a full course load in degree programs, regardless of the number of credits.

Tuition should be reported based on the academic year (8 months, September to April) or semester (4 months) regardless of the number of credits. If it is not possible to provide tuition data for a semester or academic year, tuition should be reported per credit.

Final fees should be reported for both academic years. If they have not yet been finalized for the 2024/2025 academic year, report the best estimate possible and check the box on the questionnaire to state that these are estimated fees for 2024/2025.

Part A: Tuition fees for full-time students

How to Report Tuition Fees:

  1. Report tuition fees for full-time students in degree programs only. The degree must be conferred by your institution, which means that students start and complete their degree at your institution. DO NOT include associate degrees, diplomas and certificates.
  2. Verify and update the previous year data (2023/2024) on each page if required.
  3. Report fees with decimals, NO commas. Example 2415.45.
  4. Quebec, Nova-Scotia, Newfoundland and Labrador, and Ontario (if applicable):  Lower fees represent Canadian students that have a permanent address in the province (in-province students) and the Upper fees represent Canadian students with an out-of-province permanent address.  For Ontario respondents, please indicate in Comments section if your institution has implemented these differential fees.
  5. Academic year (8 months, September to April): When tuition is reported based on the academic year, report the full cost of the program regardless of the number of credits.
  6. Semester (4 months): When tuition is reported based on semester, report the full cost of the semester regardless of the number of credits. Semester fees will be multiplied by two to calculate tuition for the academic year (8 months).
  7. Per Credit: Only report per credit if you cannot report based on semester or academic year regardless of the number of credits. We assume 30 credits as the minimum number of credits to calculate academic year fees. Therefore, when reporting based on per credit, tuition will be multiplied by 30 credits.
  8. Report additional compulsory fees on pages 4 (undergraduate) and 5 (graduate).  Provide a breakdown of the Other compulsory fees in the Comments section.
  9. NEW degree programs must be specified in the Comments section at the bottom of page 2 (undergraduate) and page 3 (graduate).
  10. Undergraduate Law on page 2:  only professional designations for Law (LLB, JD, BCL), from a Faculty of Law should be reported in this grouping.
  11. Graduate Law on page 3:  only professional Law degrees from a Faculty of Law (post-LLB/JD), should be reported in this grouping.
  12. Tuition for legal studies degree programs leading to a non-professional law degree should be reported under "Social and Behavioural Sciences, and Legal Studies" on pages 2 and 3. See Appendix A.
  13. Only Medicine (MD, doctor of medicine) program should be reported under undergraduate Medicine, page 2 of the questionnaire. See Appendix A.
  14. Personal, Protective and Transportation Services includes:
    1. 43.0103 Criminal justice / law enforcement administration
    2. 43.0104 Criminal justice / safety studies
    3. 43.0106 Forensic science and technology
    4. 43.0107 Criminal justice / police science

Part B: Additional Compulsory fees for full-time Canadian Students

How to Report Additional Compulsory Fees:

In part B of the questionnaire, report additional compulsory fees for full-time Canadian students in the first row of the table where these fees do not vary according to their field of study for all full-time undergraduate students (page 4) and graduate students (page 5).

Important note: Health Plan and Dental Plan fees that students can opt out of with proof of comparable coverage should not be included. However, this information should be noted in the comments section of the questionnaire.

New for 2024/2025: Please provide a breakdown of the fees included in your Other fees in the Comments section. Specifically, include the amounts charged for registration, application, and transcript fees.

Part C: Living Accommodation costs at residences/housing

Accommodation costs should be reported wherever possible for full-time students living in residence. If it is not possible to separate the room and the meal plan costs for single students only a total should be reported.

III. Definitions

Tuition Fees

Tuition that is charged to a full-time student with a full course load, regardless of the number of credits.

Additional Compulsory fees

Additional compulsory fees collected by the TLAC survey are those that all students must pay regardless of the field of study (TLAC grouping).

These fees cover services that vary from institution to institution, year to year, faculty to faculty, or school to school within the same institution.

Additional compulsory fees may include: general fees (admission, application, registration, examination, internship, etc.), technology fees, student services fees, student association fees, contributions to student activities, copyright fees, premiums for compulsory insurance plans, fees for athletics and recreational facilities/activities, and other fees such as transcript, degree, laboratory, uniform, u-pass, etc.

TLAC Additional Compulsory Fee Breakdown

Athletics fees

Mandatory fees that support intercollegiate athletics, they cover athletics facilities and campus recreational activities (intramurals, fitness and recreation courses, etc.)

Health Services fees

Mandatory fees support the on-campus clinic facilities providing services of doctors and nurses. Health and dental plan fees: if students can opt out of these plans with proof of comparable coverage, these fees should be excluded from the survey.

Student Association fee

Mandatory fees support the general operating expenses of the association.

Other fees

If compulsory fees are reported in "Other please specify" you must provide further details on the types of fees reported. For example, u-pass, transcript, application, registration, laboratory, technology fee, etc.

IV. Suggestions

Statistics Canada would welcome any suggestions for changes in the survey which you may wish to propose: statcan.tlac-fss.statcan@statcan.gc.ca

Appendix A: Classification of Instructional Programs (CIP)

TLAC CIP

  • 01 - Education
    • 13. Education
      • 13.01 Education, General
      • 13.02 Bilingual, Multilingual and Multicultural Education
      • 13.03 Curriculum and Instruction
      • 13.04 Educational Administration and Supervision
      • 13.05 Educational/Instructional Technology
      • 13.06 Educational Assessment, Evaluation and Research
      • 13.07 International and Comparative Education
      • 13.09 Social and Philosophical Foundations of Education
      • 13.10 Special Education and Teaching
      • 13.11 Student Counselling and Personnel Services
      • 13.12 Teacher Education and Professional Development, Specific Levels and Methods
      • 13.13 Teacher Education and Professional Development, Specific Subject Areas
        • 13.1301 Agricultural teacher education
        • 13.1302 Art teacher education
        • 13.1303 Business teacher education
        • 13.1304 Driver and safety teacher education
        • 13.1305 English/English language arts teacher education
        • 13.1306 Aboriginal and foreign language teacher education
        • 13.1307 Health teacher education
        • 13.1308 Family and consumer sciences/home economics teacher education
        • 13.1309 Technology teacher education/industrial arts teacher education
        • 13.1310 Sales and marketing operations/marketing and distribution teacher education
        • 13.1311 Mathematics teacher education
        • 13.1312 Music teacher education
        • 13.1314 Physical education teaching and coaching
        • 13.1315 Reading teacher education
        • 13.1316 Science teacher education/general science teacher education
        • 13.1317 Social science teacher education
        • 13.1318 Social studies teacher education
        • 13.1319 Technical teacher education
        • 13.1320 Trade and industrial teacher education
        • 13.1321 Computer teacher education
        • 13.1322 Biology teacher education
        • 13.1323 Chemistry teacher education
        • 13.1324 Drama and dance teacher education
        • 13.1325 French language/French language arts teacher education
        • 13.1326 German language teacher education
        • 13.1327 Health occupations teacher education
        • 13.1328 History teacher education
        • 13.1329 Physics teacher education
        • 13.1330 Spanish language teacher education
        • 13.1331 Speech teacher education
        • 13.1332 Geography teacher education
        • 13.1333 Latin teacher education
        • 13.1334 School librarian/school library media specialist
        • 13.1335 Psychology teacher education
        • 13.1337 Earth science teacher education
        • 13.1338 Environmental teacher education
      • 13.14 Teaching English or French as a Second or Foreign Language
      • 13.99 Education, Other
  • 02 - Visual and Performing Arts, and Communications Technologies
    • 50. Visual and Performing Arts
      • 50.01 Visual, Digital and Performing Arts, General
      • 50.02 Crafts/Craft Design, Folk Art and Artisanry
      • 50.03 Dance
      • 50.04 Design and Applied Arts
        • 50.0401 Design and visual communications, general
        • 50.0402 Commercial and advertising art
        • 50.0404 Industrial and product design
        • 50.0406 Commercial photography
        • 50.0407 Fashion/apparel design
        • 50.0408 Interior design
        • 50.0409 Graphic design
        • 50.0410 Illustration
        • 50.0411 Game and interactive media design
      • 50.05 Drama/Theatre Arts and Stagecraft
      • 50.06 Film/Video and Photographic Arts
      • 50.07 Fine Arts and Art Studies
      • 50.09 Music
      • 50.10 Arts, entertainment, and media management
      • 50.99 Visual and Performing Arts, Other
    • 10. Communications Technologies/Technicians and Support Services
      • 10.01 Communications Technology/Technician
      • 10.02 Audiovisual Communications Technologies/Technicians
      • 10.03 Graphic Communications
      • 10.99 Communications Technologies/Technicians and Support Services, Other
  • 03 - Humanities
    • 16. Aboriginal and Foreign Languages, Literatures and Linguistics
      • 16.01 Linguistic, Comparative and Related Language Studies and Services
      • 16.02 African Languages, Literatures and Linguistics
      • 16.03 East Asian Languages, Literatures and Linguistics
      • 16.04 Slavic, Baltic and Albanian Languages, Literatures and Linguistics
      • 16.05 Germanic Languages, Literatures and Linguistics
      • 16.06 Modern Greek Language and Literature
      • 16.07 South Asian Languages, Literatures and Linguistics
      • 16.08 Iranian/Persian Languages, Literatures and Linguistics
      • 16.09 Romance Languages, Literatures and Linguistics
      • 16.10 Aboriginal Languages, Literatures and Linguistics
      • 16.11 Middle/Near Eastern and Semitic Languages, Literatures and Linguistics
      • 16.12 Classics and Classical Languages, Literatures and Linguistics
      • 16.13 Celtic Languages, Literatures and Linguistics
      • 16.14 Southeast Asian and Australasian/Pacific Languages, Literatures and Linguistics
      • 16.15 Turkic, Ural-Altaic, Caucasian and Central Asian Languages, Literatures and Linguistics
      • 16.16 Sign Language
      • 16.17 Second Language Learning
      • 16.99 Aboriginal and Foreign Languages, Literatures and Linguistics, Other
    • 23. English Language and Literature/Letters
      • 23.01 English Language and Literature, General
      • 23.13 English Rhetoric and Composition/Writing Studies
      • 23.14 English Literature
      • 23.99 English Language and Literature/Letters, Other
    • 24. Liberal Arts and Sciences, General Studies and Humanities
      • 24.01 Liberal Arts and Sciences, General Studies and Humanities
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.13 Medieval and Renaissance Studies
      • 30.21 Holocaust and Related Studies
      • 30.22 Classical and Ancient Studies
      • 30.29 Maritime Studies
    • 38. Philosophy and Religious Studies
      • 38.00 Philosophy and Religious Studies, General
      • 38.01 Philosophy, Logic and Ethics
      • 38.02 Religion/Religious Studies
      • 38.99 Philosophy and Religious Studies, Other
    • 39. Theology and Religious Vocations
      • 39.02 Bible/Biblical Studies
      • 39.03 Missions/Missionary Studies and Missiology
      • 39.04 Religious Education
      • 39.05 Religious/Sacred Music
      • 39.06 Theological and Ministerial Studies
      • 39.07 Pastoral Counselling and Specialized Ministries
      • 39.99 Theology and Religious Vocations, Other
    • 54. History
      • 54.01 History
    • 55. French Language and Literature/Letters
      • 55.01 French Language and Literature, General
      • 55.13 French Rhetoric and Composition/Writing Studies
      • 55.14 French Literature
      • 55.99 French Language and Literature/Letters, Other
  • 04 - Social and Behavioural Sciences, and Legal Studies
    • 05. Area, Ethnic, Cultural, Gender, and Group Studies
      • 05.01 Area Studies
      • 05.02 Ethnic, Cultural Minority, Gender and Group Studies
      • 05.99 Area, Ethnic, Cultural, Gender and Group Studies, Other
    • 09. Communication, Journalism and Related Programs
      • 09.01 Communication and Media Studies
      • 09.04 Journalism
      • 09.07 Radio, Television and Digital Communication
        • 09.0701 Radio and television
        • 09.0702 Digital communication and media/multimedia
        • 09.0799 Radio, television and digital communication, other
      • 09.09 Public Relations, Advertising and Applied Communication
        • 09.0900 Public relations, advertising and applied communication, general
        • 09.0901 Organizational communication, general
        • 09.0902 Public relations/image management
        • 09.0903 Advertising
        • 09.0904 Political communication
        • 09.0905 Health communication
        • 09.0906 Sports communication
        • 09.0907 International and intercultural communication
        • 09.0908 Technical and scientific communication
        • 09.0999 Public relations, advertising and applied communication, other
      • 09.10 Publishing
      • 09.99 Communication, Journalism and Related Programs, Other
    • 19. Family and Consumer Sciences/Human Sciences
      • 19.00 Work and Family Studies
      • 19.01 Family and Consumer Sciences/Human Sciences, General
      • 19.02 Family and Consumer Sciences/Human Sciences Business Services
      • 19.04 Family and Consumer Economics and Related Services
      • 19.05 Foods, Nutrition and Related Services
      • 19.06 Housing and Human Environments
      • 19.07 Human Development, Family Studies and Related Services
      • 19.09 Apparel and Textiles
      • 19.99 Family and Consumer Sciences/Human Sciences, Other
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.05 Peace Studies and Conflict Resolution
      • 30.10 Biopsychology
      • 30.11 Gerontology
      • 30.14 Museology/Museum Studies
      • 30.15 Science, Technology and Society
      • 30.17 Behavioural Sciences
      • 30.20 International/Global Studies
      • 30.23 Intercultural/Multicultural and Diversity Studies
      • 30.25 Cognitive Science
      • 30.26 Cultural studies/critical theory and analysis
      • 30.28 Dispute resolution
      • 30.31 Human computer interaction
      • 30.33 Sustainability studies
    • 42. Psychology
      • 42.01 Psychology (general)
        • 42.01 Psychology, General
      • 42.27 Research and experimental psychology
        • 42.2701 Cognitive psychology and psycholinguistics
        • 42.2702 Comparative psychology
        • 42.2703 Developmental and child psychology
        • 42.2704 Experimental psychology
        • 42.2705 Personality psychology
        • 42.2706 Physiological psychology/psychobiology
        • 42.2707 Social psychology
        • 42.2708 Psychometrics and quantitative psychology
        • 42.2709 Psychopharmacology
        • 42.2799 Research and experimental psychology, other
      • 42.28 Clinical, counselling and applied psychology
        • 42.2801 Clinical psychology
        • 42.2802 Community psychology
        • 42.2803 Counselling psychology
        • 42.2804 Industrial and organizational psychology
        • 42.2805 School psychology
        • 42.2806 Educational psychology
        • 42.2807 Clinical child psychology
        • 42.2808 Environmental psychology
        • 42.2809 Geropsychology
        • 42.2810 Health/medical psychology
        • 42.2811 Family psychology
        • 42.2812 Forensic psychology
        • 42.2813 Applied psychology
        • 42.2814 Applied behaviour analysis
        • 42.2899 Clinical, counselling and applied psychology, other
      • 42.99 Psychology, other
        • 42.99 Psychology, Other
    • 45. Social Sciences
      • 45.02 Anthropology
      • 45.03 Archeology
      • 45.04 Criminology
      • 45.05 Demography and Population Studies
      • 45.06 Economics
      • 45.07 Geography and Cartography (Geomatics BA/BSc, Geographic Information Systems/Science BA/BSc)
      • 45.09 International Relations and National Security Studies
      • 45.10 Political Science and Government
      • 45.11 Sociology
      • 45.12 Urban Studies/Affairs
      • 45.13 Sociology and anthropology
      • 45.14 Rural Sociology
      • 45.99 Social Sciences, Other
    • 22. Legal Professions and Studies
      • 22.00 Non-professional General Legal Studies (Undergraduate)
      • 22.03 Legal Support Services
      • 22.99 Legal professions and studies, other
  • 05 - Law
    • 22. Legal Professions and Studies
      • 22.0101 Law (LLB, JD, BCL)
      • 22.0201 Advanced legal research/studies, general (LLM, MCL, MLI, MSL, LLD, JSD/SJD)
      • 22.0202 Programs for foreign lawyers (LLM, MCL)
      • 22.0203 American/US law/legal studies/jurisprudence (LLM, MCJ, LLD, JSD/SJD)
      • 22.0204 Canadian law/legal studies/jurisprudence (LLM, MCJ, LLD, JSD/SJD)
      • 22.0205 Banking, corporate, finance and securities law (LLM, LLD, JSD/SJD)
      • 22,0206 Comparative law (LLM, MCJ, LLD, JSD/SJD)
      • 22.0207 Energy, environment and natural resources law (LLM, MS, MSc, LLD, JSD/SJD)
      • 22.0208 Health law (LLM, MJ, LLD, JSD/SJD)
      • 22.0209 International law and legal studies (LLM, LLD, JSD/SJD)
      • 22.0210 International business, trade and tax law (LLM, LLD, JSD/SJD)
      • 22,0211 Tax law/taxation (LLM, LLD, JSD/SJD)
      • 22.0212 Intellectual property law (LLM, LLD, JSD/SJD)
      • 22.0299 Legal research and advanced professional studies (post-LLB/JD), other
      • 22.9999 Legal professions and studies, other
  • 06 - Business, Management and Public Administration
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.16 Accounting and Computer Science
    • 44. Public Administration and Social Service Professions
      • 44.00 Human Services, General
      • 44.02 Community Organization and Advocacy
      • 44.04 Public Administration
      • 44.05 Public Policy Analysis
      • 44.07 Social Work
      • 44.99 Public Administration and Social Service Professions, Other
    • 52. Business, Management, Marketing and Related Support Services (excluding the MBA programs)
      • 52.01 Business/Commerce, General
      • 52.02 Business Administration, Management and Operations
      • 52.03 Accounting and Related Services
      • 52.04 Business Operations Support and Assistant Services
      • 52.05 Business/Corporate Communications
      • 52.06 Business/Managerial Economics
      • 52.07 Entrepreneurial and Small Business Operations
      • 52.08 Finance and Financial Management Services
      • 52.09 Hospitality Administration/Management
      • 52.10 Human Resources Management and Services
      • 52.11 International Business/Trade/Commerce
      • 52.12 Management Information Systems and Services
      • 52.13 Management Sciences and Quantitative Methods
      • 52.14 Marketing
      • 52.15 Real Estate
      • 52.16 Taxation
      • 52.17 Insurance
      • 52.18 General Sales, Merchandising and Related Marketing Operations
      • 52.19 Specialized Sales, Merchandising and Marketing Operations
      • 52.20 Construction Management
      • 52.21 Telecommunications Management
      • 52.99 Business, Management, Marketing and Related Support Services, Other
    • 71. Cannabis
      • 71.0106 Cannabis health policy analysis
      • 71.0110 Cannabis selling skills and sales operations
      • 71.0111 Cannabis marketing and marketing operations
  • 07 - Physical and Life Sciences and Technologies
    • 26. Biological and Biomedical Sciences
      • 26.01 Biology, General
      • 26.02 Biochemistry/Biophysics and Molecular Biology
      • 26.03 Botany/Plant Biology
      • 26.04 Cell/Cellular Biology and Anatomical Sciences
      • 26.05 Microbiological Sciences and Immunology
      • 26.07 Zoology/Animal Biology
      • 26.08 Genetics
      • 26.09 Physiology, Pathology and Related Sciences
      • 26.10 Pharmacology and Toxicology
      • 26.11 Biomathematics, Bioinformatics, and Computational Biology
      • 26.12 Biotechnology
      • 26.13 Ecology, Evolution, Systematics and Population Biology
      • 26.14 Molecular Medicine
      • 26.15 Neurobiology and Neurosciences
      • 26.99 Biological and Biomedical Sciences, Other
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.01 Biological and Physical Sciences
      • 30.18 Natural Sciences
      • 30.19 Nutrition Sciences
      • 30.27 Human biology
      • 30.32 Marine sciences
    • 40. Physical Sciences
      • 40.01 Physical Sciences, General
      • 40.02 Astronomy and Astrophysics
      • 40.04 Atmospheric Sciences and Meteorology
      • 40.05 Chemistry
      • 40.06 Geological and Earth Sciences/Geosciences
      • 40.08 Physics
      • 40.10 Materials Sciences
      • 40.99 Physical Sciences, Other
  • 08 - Mathematics, Computer and Information Sciences
    • 11. Computer and Information Sciences and Support Services
      • 11.01 Computer and Information Sciences and Support Services, General
      • 11.02 Computer Programming
      • 11.03 Data Processing and Data Processing Technology/Technician
      • 11.04 Information Science/Studies
      • 11.05 Computer Systems Analysis/Analyst
      • 11.06 Data Entry/Microcomputer Applications
      • 11.07 Computer Science
      • 11.08 Computer Software and Media Applications
      • 11.09 Computer Systems Networking and Telecommunications
      • 11.10 Computer/Information Technology Administration and Management
      • 11.99 Computer and Information Sciences and Support Services, Other
    • 25. Library Science
      • 25.01 Library Science and Administration
      • 25.03 Library and archives assisting
      • 25.99 Library Science, Other
    • 27. Mathematics and Statistics
      • 27.01 Mathematics
      • 27.03 Applied Mathematics
      • 27.05 Statistics
      • 27.99 Mathematics and Statistics, Other
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.06 Systems Science and Theory
      • 30.08 Mathematics and Computer Science
      • 30.30 Computational science
  • 09 - Engineering
    • 14. Engineering
      • 14.01 Engineering, General
      • 14.02 Aerospace, Aeronautical and Astronautical/Space Engineering
      • 14.03 Agricultural Engineering
      • 14.04 Architectural Engineering
      • 14.05 Bioengineering and Biomedical Engineering
      • 14.06 Ceramic Sciences and Engineering
      • 14.07 Chemical Engineering
      • 14.08 Civil Engineering
      • 14.09 Computer Engineering
      • 14.10 Electrical, Electronics and Communications Engineering
      • 14.11 Engineering Mechanics
      • 14.12 Engineering Physics/Applied Physics
      • 14.13 Engineering Science
      • 14.14 Environmental/Environmental Health Engineering
      • 14.18 Materials Engineering
      • 14.19 Mechanical Engineering
      • 14.20 Metallurgical Engineering
      • 14.21 Mining and Mineral Engineering
      • 14.22 Naval Architecture and Marine Engineering
      • 14.23 Nuclear Engineering
      • 14.24 Ocean Engineering
      • 14.25 Petroleum Engineering
      • 14.27 Systems Engineering
      • 14.28 Textile Sciences and Engineering
      • 14.32 Polymer/Plastics Engineering
      • 14.33 Construction Engineering
      • 14.34 Forest Engineering
      • 14.35 Industrial Engineering
      • 14.36 Manufacturing Engineering
      • 14.37 Operations Research
      • 14.38 Surveying Engineering (geomatics, geodetic)
      • 14.39 Geological/Geophysical Engineering
      • 14.40 Paper science and engineering
      • 14.41 Electromechanical engineering
      • 14.42 Mechatronics, robotics, and automation engineering
      • 14.43 Biochemical engineering
      • 14.44 Engineering chemistry
      • 14.45 Biological/biosystems engineering
      • 14.99 Engineering, Other
    • 15. Engineering technologies and engineering-related fields
      • 15.00 Engineering technology, general
      • 15.01 Architectural engineering technology/technician
      • 15.02 Civil engineering technology/technician
      • 15.03 Electrical and electronic engineering technologies/technicians
      • 15.04 Electromechanical and instrumentation and maintenance technologies/technicians
      • 15.05 Environmental control technologies/technicians
      • 15.06 Industrial production technologies/technicians
      • 15.07 Quality control and safety technologies/technicians
      • 15.08 Mechanical engineering related technologies/technicians
      • 15.09 Mining and petroleum technologies/technicians
      • 15.10 Construction engineering technology/technician
      • 15.11 Engineering-related technologies
      • 15.12 Computer engineering technologies/technicians
      • 15.13 Drafting/design engineering technologies/technicians
      • 15.14 Nuclear engineering technology/technician
      • 15.15 Engineering-related fields
      • 15.16 Nanotechnology
      • 15.99 Engineering technologies and engineering-related fields, other
  • 10 - Architecture
    • 04. Architecture and Related Services
      • 04.02 Architecture (BArch, BA, BS, BSc, MArch, MA, MS, /MSc, PhD)
      • 04.03 City/Urban, Community and Regional Planning
      • 04.04 Environmental Design/Architecture
      • 04.05 Interior Architecture
      • 04.06 Landscape Architecture (BS, BSc, BSLA, BLA, MSLA, MLA, PhD)
      • 04.08 Architectural History and Criticism
      • 04.09 Architectural Sciences and Technology
        • 04.0902 Architectural and building sciences/technology (BArch, BA, BS, BSc, MArch, MA, MS, MSc, PhD)
      • 04.99 Architecture and Related Services, Other
    • 30. Multidisciplinary/Interdisciplinary Studies
      • 30.1201 Historic preservation and conservation, general
      • 30.1202 Cultural resource management and policy analysis
  • 11 - Agriculture, Natural Resources and Conservation
    • 01. Agriculture, Agriculture Operations and Related Sciences
      • 01.00 Agriculture, General
      • 01.01 Agricultural Business and Management
      • 01.02 Agricultural Mechanization
      • 01.03 Agricultural Production Operations
      • 01.04 Agricultural and Food Products Processing
      • 01.05 Agricultural and Domestic Animal Services
      • 01.06 Applied Horticulture/Horticultural Business Services
      • 01.07 International Agriculture
      • 01.08 Agricultural Public Services
      • 01.09 Animal Sciences
      • 01.10 Food Science and Technology
      • 01.11 Plant Sciences
      • 01.12 Soil Sciences
      • 01.99 Agriculture, Agriculture Operations and Related Sciences, Other
    • 03. Natural Resources and Conservation
      • 03.01 Natural Resources Conservation and Research
        • 03.0103 Environmental Studies
        • 03.0104 Environmental Science
      • 03.02 Natural Resources Management and Policy
      • 03.03 Fishing and Fisheries Sciences and Management
      • 03.05 Forestry
      • 03.06 Wildlife and Wildlands Science and Management
      • 03.99 Natural Resources and Conservation, Other
    • 71. Cannabis
      • 71.0101 Cannabis product processing and inspection
      • 71.0102 Cannabis production operations and management
      • 71.0103 Cannabis product development and plant breeding
  • 12 - Medicine
    • 51. Health Professions and Related Programs
      • 51.12 Medicine (MD)
  • 13 - Other health, Parks, Recreation and Fitness
    • 31. Parks, Recreation, Leisure and Fitness Studies
      • 31.01 Parks, Recreation and Leisure Studies
      • 31.03 Parks, Recreation and Leisure Facilities Management
        • 31.0302 Golf course operation and grounds management
      • 31.05 Health and Physical Education/Fitness
        • 31.0501 Health and Physical Education, General
        • 31.0505 Kinesiology and Exercise Science
      • 31.99 Parks, Recreation, Leisure and Fitness Studies, Other
    • 51. Health Professions and Related Clinical Sciences
      • 51.00 Health Services/Allied Health/Health Sciences, General
      • 51.01 Chiropractic (DC)
      • 51.02 Communication Disorders Sciences and Services
        • 51.0201 Communication sciences and disorders, general
        • 51.0202 Audiology/Audiologist
        • 51.0203 Speech language pathology/pathologist
        • 51.0204 Audiology/audiologist and speech-language pathology/pathologist
      • 51.07 Health and Medical Administrative Services
      • 51.09 Allied Health Diagnostic, Intervention and Treatment Professions
      • 51.10 Clinical/Medical Laboratory Science/Research and Allied Professions
      • 51.14 Medical Scientist (MS, MSc, PhD)
      • 51.15 Mental and Social Health Services and Allied Professions
      • 51.19 Osteopathic Medicine/Osteopathy (DO)
      • 51.21 Podiatric Medicine/Podiatry (DPM)
      • 51.22 Public Health
      • 51.23 Rehabilitation and Therapeutic Professions
      • 51.27 Medical Illustration and Informatics
      • 51.31 Dietetics and Clinical Nutrition Services
        • 51.3101 Dietetics/dietitian (RD)
        • 51.3102 Clinical nutrition/nutritionist
      • 51.32 Bioethics/Medical Ethics
      • 51.33 Alternative and Complementary Medicine and Medical Systems
      • 51.34 Alternative and Complementary Medical Support Services
      • 51.35 Somatic Bodywork and Related Therapeutic Services
      • 51.36 Movement and Mind-Body Therapies
      • 51.37 Energy-based and Biologically-based Therapies
      • 51.99 Health Professions and Related Clinical Sciences, Other
    • 71. Cannabis
      • 71.0107 Cannabis abuse/cannabis addiction counselling
      • 71.0108 Cannabis public health
      • 71.0109 Cannabis health professions and related clinical sciences, other
  • 14 - Personal, Protective and Transportation Services
    • 43. Security and Protective Services
      • 43.0103 Criminal justice/law enforcement administration
      • 43.0104 Criminal justice/safety studies
      • 43.0106 Forensic science and technology
      • 43.0107 Criminal justice/police science
      • 43.0111 Criminalistics and criminal science
      • 43.0116 Cyber/computer forensics and counterterrorism
      • 43.0117 Financial forensics and fraud investigation
      • 43.0302 Crisis/emergency/disaster management
      • 43.0399 Security and protective services, specialized programs, other
    • 49. Transportation and Materials Moving
      • 49.01 Air Transportation
      • 49.02 Ground Transportation
      • 49.03 Marine Transportation
      • 49.99 Transportation and Materials Moving, Other
  • 15 - Other
    • 30.9999 Multidisciplinary/Interdisciplinary studies, other
  • 16 - Dentistry
    • 51. Health Professions and Related Programs
      • 51.04 Dentistry (DDS, DMD)
      • 51.05 Advanced/Graduate Dentistry and Oral Sciences (Cert., MS, MSc, PhD)
  • 17 - Nursing
    • 51. Health Professions and Related Programs
      • 51.3801 Registered nursing/registered nurse (RN, ASN, BSN, BScN, MSN, MScN)
      • 51.3802 Nursing administration (MSN, MS, MScN, MSc, PhD)
      • 51.3803 Adult health nurse/nursing
      • 51.3804 Nurse anesthetist
      • 51.3805 Primary health care nurse/nursing and family practice nurse/nursing
      • 51.3806 Maternal/child health and neonatal nurse/nursing
      • 51.3807 Nurse midwife/nursing midwifery
      • 51.3808 Nursing science (MS, MSc, PhD)
      • 51.3809 Pediatric nurse/nursing
      • 51.3810 Psychiatric/mental health nurse/nursing
      • 51.3811 Public health/community nurse/nursing
      • 51.3812 Perioperative/operating room and surgical nurse/nursing
      • 51.3813 Clinical nurse specialist
      • 51.3814 Critical care nurse/nursing
      • 51.3815 Occupational and environmental health nurse/nursing
      • 51.3816 Emergency room/trauma nurse/nursing
      • 51.3817 Nursing education
      • 51.3818 Nursing practice
      • 51.3819 Palliative care nurse/nursing
      • 51.3820 Clinical nurse leader
      • 51.3821 Geriatric nurse/nursing
      • 51.3822 Women's health nurse/nursing
      • 51.3823 Registered psychiatric nurse/nursing
      • 51.3899 Registered nursing, nursing administration, nursing research and clinical nursing, other
  • 18 - Pharmacy
    • 51. Health Professions and Related Clinical Sciences
      • 51.2001 Pharmacy (PharmD, BS, BSc, BPharm)
      • 51.2002 Pharmacy administration and pharmacy policy and regulatory affairs (MS, MSc, PhD)
      • 51.2003 Pharmaceutics and drug design (MS, MSc, PhD)
      • 51.2004 Medicinal and pharmaceutical chemistry (MS, MSc, PhD)
      • 51.2005 Natural products chemistry and pharmacognosy (MS, MSc, PhD)
      • 51.2006 Clinical and industrial drug development (MS, MSc, PhD)
      • 51.2007 Pharmacoeconomics/pharmaceutical economics (MS, MSc, PhD)
      • 51.2008 Clinical, hospital and managed care pharmacy (MS, MSc, PhD)
      • 51.2009 Industrial and physical pharmacy and cosmetic sciences (MS, MSc, PhD)
      • 51.2010 Pharmaceutical sciences
      • 51.2011 Pharmaceutical marketing and management
      • 51.2099 Pharmacy, pharmaceutical sciences and administration, other
  • 19 - Veterinary Medicine
    • 51. Health Professions and Related Programs
      • 51.2401 Veterinary medicine (DVM)
      • 51.2501 Veterinary sciences/veterinary clinical sciences, general (Cert., MS, MSc, PhD)
      • 51.2502 Veterinary anatomy (Cert., MS, MSc, PhD)
      • 51.2503 Veterinary physiology (Cert., MS, MSc, PhD)
      • 51.2504 Veterinary microbiology and immunobiology (Cert., MS, MSc, PhD)
      • 51.2505 Veterinary pathology and pathobiology (Cert., MS, MSc, PhD)
      • 51.2506 Veterinary toxicology and pharmacology (Cert., MS, MSc, PhD)
      • 51.2507 Large animal/food animal and equine surgery and medicine (Cert., MS, MSc, PhD)
      • 51.2508 Small/companion animal surgery and medicine (Cert., MS, MSc, PhD)
      • 51.2509 Comparative and laboratory animal medicine (Cert., MS, MSc, PhD)
      • 51.2510 Veterinary preventive medicine, epidemiology and public health (Cert., MS, MSc, PhD)
      • 51.2511 Veterinary infectious diseases (Cert., MS, MSc, PhD)
      • 51.2599 Veterinary biomedical and clinical sciences (Cert., MS, MSc, PhD), other
  • 20 - Executive MBA (graduate programs)
    • 52. Business, Management, Marketing and Related Support Services
      • (Specifically the MBA compressed graduate programs for executives)
  • 21 - Regular MBA (graduate programs)
    • 52. Business, Management, Marketing and Related Support Services
      • (Specifically Graduate MBA programs in the regular stream)
  • 22 - Optometry
    • 51. Health Professions and Related Programs
      • 51.17 Optometry (OD) – optometrist, optometry doctor of optometry (OD)

Tuition and Living Accommodation Costs (TLAC) 2024/2025

Institution ID:

Name of Institution:

Name and title of principal contact:
Telephone:

Report completed by:
Date:

E-mail:

Telephone:

Fax:

Information for Respondents

Authority

Collected under the authority of the Statistics Act, Revised Statutes of Canada 1985, Chapter S19.

Mandatory Surveys

Completion of this questionnaire is a legal requirement under the Statistics Act.

Confidentiality Statement

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

Survey Objective

This survey is designed to obtain information about tuition and living accommodation costs for full-time students at Canadian degree-granting institutions. The information will be published by Statistics Canada and used to calculate the Consumer Price Index. The information may also be used by Statistics Canada for other statistical and research purposes.

Email or fax transmission disclosure

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

Record Linkage

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

Correspondence

If you require assistance in the completion of this questionnaire or have any questions regarding the survey, send an email to: statcan.education-education.statcan@canada.ca.

For more information about this survey, visit our website Information for survey participants (ISP).

General Instructions

Please refer to TLAC survey respondent guide for complete instructions.

Note: Whenever possible, final fees and living accommodation costs should be reported. If they have not yet been determined your best estimate should be reported. If it applies, please check the box showing that these are estimated fees for 2024/2025.

Tuition and Living Accommodation Costs (TLAC)
For Academic Years 2024/2025 and 2023/2024

Part A: Tuition fees for full-time students

Select 1 option to report Undergraduate tuition fees.

  • Academic year (8 months)
  • Semester (4 months)
  • Per credit

Please report 2024/2025 tuition fees charged to full time students in undergraduate programs offered by your institution. If necessary, make revisions to last year's data included in the section,"2023/2024 Actual Tuition Fees".

Table 1. Tuition fees charged to full time students in undergraduate programs offered by your institution
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 1. The information is grouped by Undergraduate programs (appearing as row headers), 2024/2025 Actual Tuition Fees (or Estimated), 2023/2024 Actual Tuition Fees, Canadian students and International students, Lower and Upper (appearing as column headers).
Undergraduate programs 2024/2025 Actual Tuition Fees (or Estimated) 2023/2024 Actual Tuition Fees
Canadian students International students Canadian students International students
Lower Upper Lower Upper Lower Upper Lower Upper
Education                
Visual and Performing Arts, and Communications Technologies                
Humanities                
Social and Behavioural Sciences, and Legal Studies                
Law                
Business, Management and Public Administration                
Physical and Life Sciences and Technologies                
Mathematics, Computer and Information Sciences                
Engineering                
Architecture                
Agriculture, Natural Resources and Conservation                
Dentistry                
Medicine                
Nursing                
Pharmacy                
Veterinary medicine                
Optometry                
Other Health, Parks, Recreation and Fitness                
Personal, Protective and Transportation Services                
Other                

Comments:

Part A: Tuition fees for full-time students

Select 1 option to report Graduate tuition fees.

  • Academic year (8 months)
  • Semester (4 months)
  • Per credit
  • Full year (12 months)

Please report 2024/2025 tuition fees charged to full time students in graduate programs offered by your institution. If necessary, make revisions to last year's data included in the section, "2023/2024 Actual Tuition Fees".

Table 2. 2024/2025 tuition fees charged to full time students in graduate programs offered by your institution
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 2. The information is grouped by Graduate programs (appearing as row headers), 2024/2025 Actual Tuition Fees (or Estimated), 2023/2024 Actual Tuition Fees, Canadian students and International students, Lower and Upper (appearing as column headers).
Graduate programs 2024/2025 Actual Tuition Fees (or Estimated) 2023/2024 Actual Tuition Fees
Canadian students International students Canadian students International students
Lower Upper Lower Upper Lower Upper Lower Upper
Education                
Visual and Performing Arts, and Communications Technologies                
Humanities                
Social and Behavioural Sciences, and Legal Studies                
Law                
Executive MBA                
Regular MBA                
Business, Management and Public Administration                
Physical and Life Sciences and Technologies                
Mathematics, Computer and Information Sciences                
Engineering                
Architecture                
Agriculture, Natural Resources and Conservation                
Dentistry                
Nursing                
Pharmacy                
Veterinary medicine                
Optometry                
Other Health, Parks, Recreation and Fitness                
Personal, Protective and Transportation Services                
Other                

Comments:

Part B: Additional compulsory fees for full-time Undergraduate Canadian students

Do not include foreign student fees; make note in "Comments" section instead

Select 1 option to report Undergraduate additional compulsory fees.

  • Academic year (8 months)
  • Semester (4 months)

Please report 2024/2025 additional compulsory fees charged to full time Canadian students in undergraduate programs offered by your institution. If necessary, make revisions to last year's data included in the section, "2023/2024 Actual Tuition Fees".

Table 3. 2024/2025 additional compulsory fees charged to full time Canadian students in undergraduate programs offered by your institution
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 3. The information is grouped by Undergraduate programs (appearing as row headers), 2024/2025 Actual Additional Compulsory Fees (or Estimated), 2023/2024 Actual Additional Compulsory Fees and Compulsory Fees, calculated using Athletics , Health Services , Student Association , Other please specify, Total , Health Services and Student Association units of measure (appearing as column headers).
Undergraduate programs 2024/2025 Actual Additional Compulsory Fees (or Estimated) 2023/2024 Actual Additional Compulsory Fees
Compulsory Fees Compulsory Fees
Athletics Health Services Student Association Other please specifyTable 3 note 1 Total Athletics Health Services Student Association Other please specifyTable 3 note 1 Total
Please report compulsory fees for all full-time Undergraduate students where these fees do not vary according to their field of study                    

Please enter additional clarifications where necessary. Please also refer to Survey respondent guide.

Table 3 note 1

If fees are reported in "Other please specify" please provide further details, in the space below, on the type of fee reported. Please also indicate if the level of this tuition fee is determined by the institution's administration (e.g., a department of the institution, the finance department or others) or by other groups independently of the institution (e.g., a group that is not influenced or directed by the university administration).

Return to the first Table 3 note 1 referrer

Comments:

Part B: Additional compulsory fees for full-time Graduate Canadian students

Do not include foreign student fees; make note in "Comments" section instead

Select 1 option to report Graduate additional compulsory fees.

  • Academic year (8 months)
  • Semester (4 months)
  • Full year (12 months)

Please report 2024/2025 additional compulsory fees charged to full-time Canadian students in graduate programs offered by your institution. If necessary, make revisions to last year's data included in the section, "2023/2024 Actual Tuition Fees".

Table 4. 2024/2025 additional compulsory fees charged to full-time Canadian students in graduate programs offered by your institution
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 4. The information is grouped by Graduate programs (appearing as row headers), 2024/2025 Actual Additional Compulsory Fees (or Estimated), 2023/2024 Actual Additional Compulsory Fees and Compulsory Fees, calculated using Athletics , Health Services , Student Association , Other please specify, Total , Health Services and Student Association units of measure (appearing as column headers).
Graduate programs 2024/2025 Actual Additional Compulsory Fees (or Estimated) 2023/2024 Actual Additional Compulsory Fees
Compulsory Fees Compulsory Fees
Athletics Health Services Student Association Other please specifyTable 4 note 1 Total Athletics Health Services Student Association Other please specifyTable 4 note 1 Total
Please report compulsory fees for all full-time Graduate students where these fees do not vary according to their field of study                    

Please enter additional clarifications where necessary. Please also refer to Survey respondent guide.

Table 4 note 1

If fees are reported in "Other please specify" please provide further details, in the space below, on the type of fee reported. Please also indicate if the level of this tuition fee is determined by the institution's administration (e.g., a department of the institution, the finance department or others) or by other groups independently of the institution (e.g., a group that is not influenced or directed by the university administration).

Return to the first Table 4 note 1 referrer

Comments

Part C: Living accommodation costs at residences/housing

Select 1 option to report residence/housing costs for single students.

  • Academic year (8 months)
  • Semester (4 months)
  • Month
  • Week
  • Day

Please report 2024/2025 fees charged to single students.

If necessary, make revisions to last year's data included in the section, "2023/2024 Actual Tuition Fees".

Table 5. 2024/2025 fees charged to single students
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 5 2024/2025 Actual Accommodation Fees (or Estimated) and 2023/2024 Actual Accommodation Fees, Lower and Upper (appearing as column headers).
  2024/2025 Actual Accommodation Fees (or Estimated) 2023/2024 Actual Accommodation Fees
Lower Upper Lower Upper
Room only        
Meal plan only        
Room and meal plan package        

Select 1 option to report residence/housing costs for married students.

  • Academic year (8 months)
  • Semester (4 months)
  • Month
  • Week
  • Day

Please report 2024/2025 fees charged to married students.

If necessary, make revisions to last year's data included in the section, "2023/2024 Actual Tuition Fees".

Table 6. 2024/2025 fees charged to married students
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
This table displays the results of Table 6 2024/2025 Actual Accommodation Fees (or Estimated) and 2023/2024 Actual Accommodation Fees, Lower and Upper (appearing as column headers).
  2024/2025 Actual Accommodation Fees (or Estimated) 2023/2024 Actual Accommodation Fees
Lower Upper Lower Upper
Room        

Comments: (Please refer to General Instructions)

Overview of the 2024 International Methodology Symposium

Statistics Canada is pleased to announce that its 2024 International Methodology Symposium will take place in Ottawa at the offices of Statistics Canada (with a virtual option) from October 29 to November 1, 2024, including workshops on the first day.

The theme of the 2024 international Methodology Symposium is "The Future of Official Statistics".

The future of official statistics will be shaped by our methods. Statistical agencies are increasingly adopting or investigating the new tools that researchers throughout the scientific community are using, whether they be programming languages, machine learning or artificial intelligence methods.

It will be shaped by our data. Intensified data integration will lead to higher quality statistical frames, more efficient data collection and more informative official statistics.

It will be shaped by ethics. Increased demand for granular data, particularly in social statistics, has led to meaningful and more robust measures of ethnicity and other sociodemographic indicators. At the same time, statistical agencies continue to seek a balance between providing granular estimates based on solid statistical framework with upholding the privacy of individuals and the confidentiality of their responses.

Importantly, it will be shaped ultimately by our community of professionals. Statistical training and professional development remain top priorities to produce official statistics. It is even more relevant considering the pace by which new methods and tools are developed.

The 2024 International Methodology Symposium brings together statisticians and data scientists, researchers and students to discuss the evolution of official statistics.

We invite contributed papers that examine methodological challenges related to the production of official statistics in a modern era. Topics may include the following:

  • Record linkage and statistical matching
  • Data integration
  • Administrative and alternative data sources
  • Big Data
  • Sampling frames and sample design
  • Collection
  • Edit and imputation
  • Measurement errors and estimation
  • Small area estimation
  • Data analysis
  • Non-probability samples
  • Data quality
  • Disclosure control
  • Artificial intelligence and machine learning

The deadline to submit a proposal for the Symposium, May 3, 2024, has now passed. We thank all those who submitted a proposal!

For all accepted proposals, the presentation (in English or French) is due by September 6, 2024. Conference proceedings will be published online. A final paper must be submitted by January 10, 2025 for inclusion in the proceedings.

Please visit the website below periodically as further information will be provided on an ongoing basis: 2024 International Methodology Symposium

Sincerely,

The 2024 International Methodology Symposium Organizing Committee
2024 Statistics Canada's International Methodology Symposium
statcan.symposium2024-symposium2024.statcan@statcan.gc.ca

2024 International Methodology Symposium

Symposium 2022

The Future of Official Statistics

Statistics Canada's 2024 International Methodology Symposium "The Future of Official Statistics" will take place in Ottawa at the offices of Statistics Canada (with a virtual option) from October 29 to November 1, 2024 inclusively.

Symposium highlights include:

  • Full-day workshops on Tuesday, October 29
    1. Protecting the confidentiality of statistical data (Anne-Sophie Charest, Université Laval)
    2. Smoothing based models using reproducible workflows in R (Dave Campbell, Carleton University)
  • Pádraig Dalton, formerly from the Central Statistics Office of Ireland, as the keynote speaker on Wednesday, October 30
  • Richard Valliant, University of Michigan and University of Maryland, as the Waksberg Award speaker on Thursday, October 31
  • Special session in honor of Professor J.N.K. Rao, Carleton University, which will take place on Friday, November 1

Services and information

Overview

General information about the Symposium.

Organizing committee

Contact information of program chairs.

Registration information

Registration information for both participants and contributors.

Workshops

A list of the workshops with abstracts and contributor biographies.

Program and contributions

Program and list of the Symposium events for each day.

Key dates

Table of key event dates and deadlines.

Notes to participants

Code of conduct.

Notes to presenters

Information on presentation formatting and submissions. Including proceedings manuscripts.

Information for in-person attendees

Information on the conference location: directions, parking, simultaneous interpretation, and more.

Manuscript style guide

Instructions for preparing your manuscript for the Symposium Proceedings

Statistics Canada’s Deliberative Public Engagement Research project

Canadians have been asking for more detailed data to address gender gaps, racism and other systemic barriers.

To provide this detailed data, Statistics Canada continues to explore new ways to get the most out of the data collected, for example, by combining census and administrative data held by other organizations. This process is called data linkage. Data linkages create an opportunity to access more accurate information and conduct comprehensive analyses. It also reduces the number of surveys Canadians are asked to complete.

Deliberative research objectives

Between October to December 2022, Statistics Canada undertook qualitative research to understand more about Canadians' perspective on the use of data linkages. A total of 45 participants were recruited from different demographic profiles and backgrounds with varying levels of trust in government and public institutions. After learning about the subject, together they developed a set of 14 overarching consensus statements reflecting the group's positions.

Deliberative research is a qualitative technique increasingly used within the social sciences and is distinguished from other forms of qualitative research in two ways: (1) participants are provided appropriate information on which they base their opinions and provide meaningful input, and (2) a set of final consensus statements are developed and voted on under the premise that, while members of society may have differences in values, opinions, and interests, they need to strive for common rules and practices that all can live with.

Main finding

Participants generally accepted that data linkages can and should be used at Statistics Canada to produce powerful new insights, as long as high-quality data are being analyzed in a protected environment.Participants don't necessarily perceive a boundary or limit on the use of data linkages for statistical programs

This research not only informs the conditions under which Canadians find the use of person-based linked administrative data socially acceptable but emphasize the fact that the use of administrative data must be situated within the greater context of the role and activities of the national statistical agency.

To learn more about this deliberative research, click here to read the report: Statistics Canada’s Deliberative Public Engagement Research Project - Executive Report 2023/2024

Annual Retail Trade Survey - 2023

Why are we conducting this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

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

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

Business or organization and contact information

1. Verify or provide the business or organization's legal and operating name and correct where needed.

Note: Legal name modifications should only be done to correct a spelling error or typo.

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name
  • Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

  • First name
  • Last name
  • Title
  • Preferred language of communication
    • English
    • French
  • Mailing address (number and street)
  • City
  • Province, territory or state
  • Postal code or ZIP code
  • Country
    • Canada
    • United States
  • Email address
  • Telephone number (including area code)
  • Extension number (if applicable)
    The maximum number of characters is 10.
  • Fax number (including area code)

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational
    • Why is this business or organization not currently operational?
      • Seasonal operations
      • Ceased operations
      • Sold operations
      • Amalgamated with other businesses or organizations
      • Temporarily inactive but will re-open
      • No longer operating due to other reasons
    • When did this business or organization close for the season?
      • Date
    • When does this business or organization expect to resume operations?
      • Date
    • When did this business or organization cease operations?
      • Date
    • Why did this business or organization cease operations?
      • Bankruptcy
      • Liquidation
      • Dissolution
      • Other
    • Specify the other reasons why the operations ceased
      • When was this business or organization sold?
        • Date
      • What is the legal name of the buyer?
      • When did this business or organization amalgamate?
        • Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
      • When did this business or organization become temporarily inactive?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
      • Why is this business or organization temporarily inactive?
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
    • Provide a brief but precise description of this business or organization's main activity
    • e.g., breakfast cereal manufacturing, shoe store, software development
  • This is not the current main activity

Main activity

5. You indicated that is not the current main activity.

Was this business or organization's main activity ever classified as: ?

  • Yes
    • When did the main activity change?
    • Date
  • No

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

Select this business or organization's activity sector (optional)

  • Farming or logging operation
  • Construction company or general contractor
  • Manufacturer
  • Wholesaler
  • Retailer
  • Provider of passenger or freight transportation
  • Provider of investment, savings or insurance products
  • Real estate agency, real estate brokerage or leasing company
  • Provider of professional, scientific or technical services
  • Provider of health care or social services
  • Restaurant, bar, hotel, motel or other lodging establishment
  • Other sector

7. You have indicated that the current main activity of this business or organization is:

Main activity

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

  • Yes, there are other activities
    • Provide a brief but precise description of this business or organization's secondary activity
    • e.g., breakfast cereal manufacturing, shoe store, software development
  • No, that is the only significant activity

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

When precise figures are not available, provide your best estimates.

CAPTION
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

For this survey, the end date should fall between April 1, 2023 and March 31, 2024

Here are twelve common fiscal periods that fall within the targeted dates:

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024

Here are other examples of fiscal periods that fall within the required dates:

  • September 18, 2022 to September 15, 2023 (e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 (e.g., a newly opened business).
  • Fiscal year start date
  • Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    • Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000 $764,000

I will report in the format above

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, admissions, services revenue)

Report net of returns and allowances.

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

Include:

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

Exclude:

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

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies - compensation could also be reported under this item (e.g., compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. All other revenue  
Total revenue  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include:

  • cost of raw materials and/or goods purchased for re-sale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

d. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees

Include:

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

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, and heating.

Include:

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

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications (report at question h.)
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • diskettes and computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

  • Internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation (e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
b. Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

All revenue reported should exclude sales taxes (GST/HST, PST and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

a. Sales of all goods purchased for resale, net of returns and discounts

Include:

  • excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit
  • sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts
  • parts used in generating repair and maintenance revenue (report the labour portion of repair and maintenance at question c.).

Do not deduct the value of trade-ins.

Exclude:

  • taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies
  • sales and revenue from concessions.

b. Sales of goods manufactured as a secondary activity by this retailing business unit

Report revenue from sales of goods of own manufacture.

c. Labour revenue from repair and maintenance

Include:

  • labour revenue from installations, warranty and repair work
  • parts used in generating installation, repair and maintenance revenue are to be included at question a.

d. Revenue from rental and leasing of goods and equipment

Include:

  • video/computer game rental
  • rug shampoo equipment rental
  • tool rental.

e. Revenue from rental of real estate

Include revenue received from renting out or leasing property owned by this business unit.

f. Revenue from shipping and handling charges that is not embedded in the price of the merchandise

Include revenue received from shipping and handling charges that is not embedded in the price of the merchandise and was charged by this business unit.

What were this business's sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of all goods purchased for resale, net of returns, rebates and discounts  
b. Sales of goods manufactured as a secondary activity by this retailing business unit  
c. Labour revenue from repair and maintenance  
d. Revenue from rental and leasing of goods and equipment  
e. Revenue from rental of real estate  
f. Revenue from shipping and handling charges that is not embedded in the price of the merchandise  

Distribution of operating revenue by method of sale

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the breakdown of the operating revenue by method of sale?

a. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.

Include sales at pumps for gasoline stations.

b. E-commerce revenue: sale of goods and services conducted over the Internet with or without online payment.

Include all revenue where the order is received and the commitment to purchase is made via the Internet, although payment can be made by other means, orders made in web pages, extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone calls, facsimile or e-mail.

c. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customers ordering their goods from catalogues and mail order flyers.

Include sales purchased via telephone and fax.

d. All other methods

Please report total operating revenue of goods and services generated from all other methods.

Include sales at trade shows, special events, in-home sales and card lock.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the breakdown of the operating revenue by method of sale?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. In-store sales  
b. E-commerce  
c. Catalogue and mail-order or telephone  
d. Other  
Total percentage  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

Sales by type of client

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Clients in Canada - individuals and households  
Clients in Canada - businesses  
Clients in Canada - governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Please provide the percentage breakdown of this business's sales by consumer location for all sales other than in-store sales.

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouse/distribution centres.
Sales by consumer location
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

Notification of intent to extract web data

1. Does this business have a website?

  • Yes
    • Specify the business website address 1
    • Specify the business website address 2
    • Specify the business website address 3
  • No

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found by selecting the following link: 2023 Annual Retail Trade Survey.

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Other - Specify the other changes or events:
  • No changes or events

Contact person

2. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • The maximum number of characters is 10.
  • Fax number (including area code):

Feedback

3. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

4. Do you have any comments about this questionnaire?

2023 Annual Wholesale Trade Survey

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

  • calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
  • establishing government programs to assist businesses
  • assisting the business community in negotiating contracts and collective agreements
  • supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
  • indexing social benefit programs and determining tax brackets
  • enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

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

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

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

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

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

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

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

You can print this questionnaire once you have completed and submitted it.

Business or organization and contact information

1. Verify or provide the business or organization's legal and operating name and correct where needed.

Note: Legal name modifications should only be done to correct a spelling error or typo.

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name
  • Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

  • First name
  • Last name
  • Title
  • Preferred language of communication
    • English
    • French
  • Mailing address (number and street)
  • City
  • Province, territory or state
  • Postal code or ZIP code
  • Country
    • Canada
    • United States
  • Email address
  • Telephone number (including area code)
  • Extension number (if applicable)
    The maximum number of characters is 10.
  • Fax number (including area code)

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational
    Why is this business or organization not currently operational?
    • Seasonal operations
      • When did this business or organization close for the season?
        Date
      • When does this business or organization expect to resume operations?
        Date
    • Ceased operations
      • When did this business or organization cease operations?
        Date
      • Why did this business or organization cease operations?
        • Bankruptcy
        • Liquidation
        • Dissolution
        • Other
          Specify the other reasons why the operations ceased
    • Sold operations
      • When was this business or organization sold?
        Date
      • What is the legal name of the buyer?
    • Amalgamated with other businesses or organizations
      • When did this business or organization amalgamate?
        Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but will re-open
      • When did this business or organization become temporarily inactive?
        Date
      • When does this business or organization expect to resume operations?
        Date
      • Why is this business or organization temporarily inactive?
    • No longer operating due to other reasons
      • When did this business or organization cease operations?
        Date
      • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
  • This is not the current main activity
    • Provide a brief but precise description of this business or organization's main activity
      e.g. For example: breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

  • Yes
    When did the main activity change?
    Date
  • No

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

Select this business or organization's activity sector (optional)

  • Farming or logging operation
  • Construction company or general contractor
  • Manufacturer
  • Wholesaler
  • Retailer
  • Provider of passenger or freight transportation
  • Provider of investment, savings or insurance products
  • Real estate agency, real estate brokerage or leasing company
  • Provider of professional, scientific or technical services
  • Provider of health care or social services
  • Restaurant, bar, hotel, motel or other lodging establishment
  • Other sector

7. You have indicated that the current main activity of this business or organization is: Main activity. Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

  • Yes, there are other activities
    • Provide a brief but precise description of this business or organization's secondary activity
      e.g., breakfast cereal manufacturing, shoe store, software development
  • No, that is the only significant activity

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

When precise figures are not available, provide your best estimates.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

For this survey, the end date should fall between April 1, 2023 and March 31, 2024.

Here are twelve common fiscal periods that fall within the targeted dates:

  • May 1, 2022 to April 30, 2023
  • June 1, 2022 to May 31, 2023
  • July 1, 2022 to June 30, 2023
  • August 1, 2022 to July 31, 2023
  • September 1, 2022 to August 31, 2023
  • October 1, 2022 to September 30, 2023
  • November 1, 2022 to October 31, 2023
  • December 1, 2022 to November 30, 2023
  • January 1, 2023 to December 31, 2023
  • February 1, 2023 to January 31, 2024
  • March 1, 2023 to February 28, 2024
  • April 1, 2023 to March 31, 2024.

Here are other examples of fiscal periods that fall within the required dates:

  • September 18, 2022 to September 15, 2023 (e.g., floating year-end)
  • June 1, 2023 to December 31, 2023 (e.g., a newly opened business).

Fiscal year start date

Fiscal year-end date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    • Specify reason the reporting period does not cover a full year

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000: $764,000

I will report in the format above

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, admissions, services revenue)

Report net returns and allowances.

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

Include:

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

Exclude:

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

b. Rental and leasing

Include rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies - compensation could also be reported under this item (e.g., compensation for collecting sales tax).

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

  • dividend income
  • dividends from Canadian sources
  • dividends from foreign sources
  • patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

  • investment revenue
  • interest from foreign sources
  • interest from Canadian bonds and debentures
  • interest from Canadian mortgage loans
  • interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
  CAN$ '000
a Sales of goods and services  
b Rental and leasing  
c Commissions  
d Subsidies  
e Royalties, rights, licensing and franchise fees  
f Dividends  
g Interest  
h All other revenue  
Total revenue  

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?

Notes:

  • a detailed breakdown may be requested in other sections
  • these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include:

  • cost of raw materials and/or goods purchased for re-sale - net of discounts earned on purchases
  • freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

  • hired casual labour and outside contract workers
  • custom work and contract work
  • subcontract and outside labour
  • hired labour.

d. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees

Include:

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

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, and heating.

Include:

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

Exclude:

  • energy expenses covered in your rental and leasing contracts
  • telephone, Internet and other telecommunications (report at question h.)
  • vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

  • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
  • postage and courier (used in the day to day office business activity)
  • computer and peripherals upgrade expenses
  • data processing.

Exclude telephone, Internet and other telecommunication expenses (report at question h.).

h. Telephone, Internet and other telecommunication

Include:

  • Internet
  • telephone and telecommunications
  • cellular telephone
  • fax machine
  • pager.

i. Business taxes, licenses and permits

Include:

  • property taxes paid directly and property transfer taxes
  • vehicle license fees
  • beverage taxes and business taxes
  • trade license fees
  • membership fees and professional license fees
  • provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

  • Crown royalties
  • Crown leases and rentals
  • oil sand leases
  • stumpage fees.

l. Rental and leasing

Include:

  • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
  • motor vehicle rental and leasing expenses
  • studio lighting and scaffolding
  • machinery and equipment rental expenses
  • storage expenses
  • road and construction equipment rental
  • fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

  • buildings and structures
  • machinery and equipment
  • security equipment
  • vehicles
  • costs related to materials, parts and external labour associated with these expenses
  • janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

  • direct cost depreciation of tangible assets and amortization of leasehold improvements
  • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

  • newspaper advertising and media expenses
  • catalogues, presentations and displays
  • tickets for theatre, concerts and sporting events for business promotion
  • fundraising expenses
  • meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

  • travel expenses
  • meeting and convention expenses, seminars
  • passenger transportation (e.g., airfare, bus, train)
  • accommodations
  • travel allowance and meals while travelling
  • other travel expenses.

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

  • interest
  • bank charges
  • finance charges
  • interest payments on capital leases
  • amortization of bond discounts
  • interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

  • charitable donations and political contributions
  • bad debt expense
  • loan losses
  • provisions for loan losses (minus bad debt recoveries)
  • inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

  • production costs
  • pipeline operations, drilling, site restoration
  • gross overriding royalty
  • other producing property rentals
  • well operating, fuel and equipment
  • other lease rentals
  • other direct costs
  • equipment hire and operation
  • log yard expense, forestry costs, logging road costs
  • freight in and duty
  • overhead expenses allocated to cost of sales
  • other expenses
  • cash over/short (negative expense)
  • reimbursement of parent company expense
  • warranty expense
  • recruiting expenses
  • general and administrative expenses
  • interdivisional expenses
  • interfund transfer (minus expense recoveries)
  • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
  • amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
  CAN$ '000
a Cost of goods sold  
a1. Opening inventories  
a2. Purchases  
a3. Closing inventories  
Cost of goods sold  
b Employment costs and expenses  
b1. Salaries, wages and commissions  
b2. Employee benefits  
c Subcontracts  
d Research and development fees  
e Professional and business fees  
f Utilities  
g Office and computer related expenses  
h Telephone, Internet and other telecommunication  
i Business taxes, licenses and permits  
j Royalties, franchise fees and memberships  
k Crown charges  
l Rental and leasing  
m Repair and maintenance  
n Amortization and depreciation  
o Insurance  
p Advertising, marketing, promotion, meals and entertainment  
q Travel, meetings and conventions  
r Financial services  
s Interest expense  
t Other non-production-related costs and expenses  
u All other costs and expenses  
Total expenses  

Industry characteristics

1. What were this business's sales for each of the following products and services?

Please report all amounts in thousands of Canadian dollars.

All revenue reported should exclude sales taxes (GST/HST, PST and QST) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers.

a. All products purchased for resale

Include:

  • excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit
  • sales of all products purchased for resale, please report gross sales of new and used products less returns, discounts and rebates
  • parts used in generating repair and maintenance revenue (report the labour portion of repair and maintenance at question c.)
  • any sales made to any member company of your enterprise.

Do not deduct the value of trade-ins.

Exclude taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies.

b. Products manufactured as a secondary activity by this business Report revenue from sales of products of own manufacture.

c. Repair and maintenance services

Include:

  • labour revenue from installation, repair and maintenance work
  • parts used in generating installation, repair and maintenance revenue are to be included at question a.

d. Rental and leasing of real estate

Include rental and leasing of office space and other real estate.

e. Rental and leasing of products and equipment

Include rental and leasing of products and equipment whether or not they have been produced by this business.

What were this business's sales for each of the following products and services?
  CAN$ '000
a. All products purchased for resale  
b. Products manufactured as a secondary activity by this business  
c. Repair and maintenance services  
d. Rental and leasing of real estate  
e. Rental and leasing of products and equipment  

2. What was the value of products where commissions and fees were earned by this business acting as an agent or broker?

Please report all amounts in thousands of Canadian dollars.

Value of products

Report sale value of those products upon which this business has reported earning a commission or fee in the Revenue section question 1 c.

What was the value of products where commissions and fees were earned by this business acting as an agent or broker?
  CAN$ '000
Value of products  

3. Did this business purchase goods (raw materials, semi-finished, or finished goods) "off the shelf" outside of Canada and sell them "as-is" in foreign markets (including the U.S.) without altering the goods, and without the goods entering Canada before the sale?

  • Yes
  • No
  • Don't know

Provide comments if desired.

4. On YYYY-MM-DD, last day of the fiscal year, did this business hold inventories abroad, including inventories in transit to Canada?

Include:

  • raw materials, work in process, and finished goods recorded in this business's accounting books, but physically located outside of Canada
  • goods purchased abroad for resale "as-is" in foreign markets.
  • Yes
  • No
  • Don't know

Provide comments if desired.

5. What was the approximate value of inventories held abroad at the end of the reporting period?

Please report all amounts in thousands of Canadian dollars.

Value of inventories

6. Is the value reported above included in the closing inventories previously reported in question 1. to 3. from the expenses section?

  • Yes
  • No

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
  Percentage
a Clients in Canada — individuals and households  
b Clients in Canada — businesses  
c Clients in Canada — governments, not-for-profit organizations and public institutions  
d Clients outside Canada  
Total percentage  

Province / country of origin and destination of products sold

1. According to our records, this business sells the following products.
Please review the list of products, and for each one, indicate whether it was sold during the reporting period of YYYY-MM-DD to YYYY-MM-DD.

Product # reported: NAPCS English Description

Was this product sold during this reporting period?

  • Yes
  • No

2. Did this business sell any other products during the reporting period of YYYY-MM-DD to YYYY-MM-DD?

  • Yes
    How many other types of products were sold?
  • No

3. For each additional product sold, please provide a brief description.

Description of Additional Product # reported

Product description

The goal of this section is to understand the supply chain for your products. We will ask for the percentage breakdown for each product sold according to the origin of the products purchased and the destination of products sold.

4. For Product Description, what was the cost of goods sold?

When precise figures are not available, please provide your best estimate.

Cost of goods sold

Report the total cost of goods for this product. In the following question, you will be asked to provide the percentage breakdown of the total cost of goods according to the origin of the products (i.e., the province, territory or country outside Canada where the products were originally manufactured).

For Product Description, what was the cost of goods sold?
  Cost of goods sold
Product Description  

5. For Product Description, what was the percentage breakdown of the cost of goods sold by origin (province, territory or country outside Canada)?

The origin is, to the best of your knowledge, where the products were originally produced or manufactured (i.e., which province, territory or country outside Canada). If the origin is not known, an acceptable substitute is the location of this business's supplier.

Note: exclude intermediate shipping points between your supplier and you.

The total for the origin should be equal to 100%.

For Product Description, what was the percentage breakdown of the cost of goods sold by origin (province, territory or country outside Canada)?
  % Purchased from origin
Canada  
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
Outside Canada  
United States  
China  
Other  
Total percentage  

6. What were the sales of Product Description?

When precise figures are not available, please provide your best estimate.

Sales of Goods

Report the total sales for this product. In the following question, you will be asked to provide a percentage breakdown of the total sales of this product according to the destination (i.e., the province, territory or country outside Canada where the products will ultimately be used).

What were the sales of Product Description?
  Sales of goods
Product Description  

7. For Product Description, what was the percentage breakdown of sales by destination (i.e., province, territory or country outside Canada)?

Note: The destination is where the products will ultimately be used.

For the product listed, please provide the percentage breakdown of the sales according to the destination.

The destination is, to the best of your knowledge, where the products will ultimately be used (i.e., which province, territory or country outside Canada).

Acceptable substitutes are:

  • shipping destinations
  • location of retail customers
  • location of warehouses.

The percentages should sum to 100%.

For Product Description, what was the percentage breakdown of sales by destination (i.e., province, territory or country outside Canada)?
  % Sold to destination
Canada  
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
Outside Canada  
United States  
China  
Other  
Total percentage  

Notification of intent to extract web data

1. Does this business have a website?

  • Yes
    • Specify the business website address 1
    • Specify the business website address 2
    • Specify the business website address 3
  • No

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. 

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found by selecting the following link: 2023 Annual Wholesale Trade Survey.

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Other
    Specify the other changes or events:
  • No changes or events

Contact person

2. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
    The maximum number of characters is 5.
  • Fax number (including area code):

Feedback

3. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

4. Do you have any comments about this questionnaire?