• I. Preamble
  • A. Reconciliation to Audited Financial Statements
  • B. Limitations
• II. Reporting Practices
  • A. Prescribed Reporting Practices
  • B. Uniform Reporting Practices
    • 1. Basis of Consolidation
    • 2. Funds
    • 3. Accrual Concept
    • 4. Funds Flow Approach
    • 5. Guidance on Use of the Correct Fund
    • 6. Capital Assets
    • 7. Vacation Pay, Pension Costs and Future Benefits
    • 8. Sales and Cost Recoveries
    • 9. Interfund Transfers
    • 10. Gifts-In-Kind
    • 11. Borrowing and Principal Repayment
    • 12. Full Costing of Ancillary Services
    • 13. Use of Estimates
• III. Detailed Instructions for Institutions Reporting Financial Data
  • A. Comparable Financial Data
  • B. Annual Return
  • C. Definitions, Explanations and Examples
    • 1. Funds
    • 2. Income by Fund (Table 1)
    • 3. Expenditures by Fund (Table 2)
    • 4. General Operating Expenditures by Function (Table 4)

I. Preamble

Financial Information of Universities is an annual survey conducted by Statistics Canada to provide a basic source of reference for the financial data of universities and degree-granting colleges in Canada.

The Guidelines are intended to assist both users and preparers of the financial data reported in the annual survey (or "return"), and are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

Section III provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the forms, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

A. Reconciliation to Audited Financial Statements

A copy of your audited financial statements is requested for submission along with your input return. If a copy is not available please advise us of the date on which the audited financial statements will be forwarded.

B. Limitations

Notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. As well, interregional comparisons must recognize differences such as various sources of funding, fiscal year-end dates varying from March 31^st to June 30^th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

• Definition of research – The definition or research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
• Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
• Canada Foundation for Innovation (CFI) Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
• Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
• Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. Reporting Practices

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

A. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). Adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

• Restricted funds include both external and internal restrictions, rather than external only.
• Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.B.4).
• Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.B.6).
• Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.B.7).
• Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.B.9).
• Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution's annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote consistency of financial data.

B. Uniform Reporting Practices

For consistency of financial data, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity are only reported in the notes to the consolidated financial statements, then the financial data are not reported in the annual return. For instance, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1).

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include

• the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4),
• the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.B.4), and
• the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

Income and the corresponding expenditures are to be reported in the same fund (see Section II.B.9).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. It is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

Capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

7. Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at "gross", rather than "net". "Gross" means that the sales and the corresponding cost are reported as separate items. "Net" means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at "gross" provides users of the financial data with better information than reporting at "net".

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

• (a) External sales and external cost recoveries – "third party" transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
• (b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
• (c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products. (See Section III.C.2 – line 25.)

As an exception to reporting amounts at "gross", and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net". To report at "net", income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where "netting" is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product. (See Section III.C.3 – line 20.)

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated. (See Section III.C.3 – line 20.)

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer. The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer.

These Guidelines encourage institutions to report income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item.

11. Borrowing and Principal Repayment

Interest payments will be reported as expenditures in the appropriate fund. The borrowing and repayment of principal will not be reported as income or expenditure.

12. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution's management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.B.8) in the fund or function from which the costs are allocated.

13. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.4 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will be more useful when the data have been prepared consistently over time. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return are reported in Tables 1, 2 and 4. (Note that Table 3 pertains to a more detailed survey conducted with other institutions and is not part of this package). The contents of the annual return are as follows:

• General Information and Instructions
• Table 1. Income by Fund
• Table 2. Expenditures by Fund
• Table 4. General Operating Expenditures by Function

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may exceptional. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.B.13).

C. Definitions, Explanations and Examples

The funds are discussed first, to assist the preparer to segregate the various income and expenditure items for reporting purposes. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table are discussed. The financial data should be reported by fund in Tables 1 and 2 of the annual return.

1. Funds

Fund accounting (see Section II.B.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and Endowment.

Preparers should note the following:

• restricted funds include both external and internal restrictions,
• income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.B.1),
• interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.B.9).

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and non-credit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.B.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, "Entities Consolidated", reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, "Entities not Consolidated", institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

• the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution.
• academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
• the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
• the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for "Entities not Consolidated", the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that are comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data have not been subject to audit by the reporting institution, there is an expectation that the data have adequately documented support.

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.B.8).

To report expenditures, full costing of ancillary services is required (see Section II.B.12). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.B.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.B.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund. Expenditures incurred to earn investment income are to be reported "net" of the investment income.

Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.B.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4).

Income includes gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The six major categories of income are:

• government departments and agencies – grants and contracts,
• tuition and other fees,
• donations, including bequests
• non-government grants and contracts,
• investment, and
• other (including sale of services and products, and miscellaneous).

(i) Government departments and agencies - grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

• Income from Health Canada not reported under Line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research

Line 5 Canada Foundation for Innovation (CFI)

• CFI income is reported under the Sponsored research fund.

Line 6 Canada Research Chairs

• Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal

• Income from all other federal government departments and agencies is reported on this line. This would include grant allocations for the Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under "other" are as follows:

Line 8 Provincial

• Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line.
• Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

• Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

• This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

• Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

• Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
• Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
• Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
• Credit course tuition also includes fees for “make up” or special courses that are related to the credit offerings of the institution, and fees for auditing in credit courses.
• Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

• Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
• Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
• Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

• Other fees include all compulsory and non-compulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
• Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize "donations, including bequests" by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.B.9).

Line 15 Individuals

• This line includes families.

Line 16 Business enterprises

• Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

• A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
• Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize "non-government grants and contracts" by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

• This line includes families.

Line 19 Business enterprises

Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

• A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
• Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment Income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.B.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a non-consolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Line 21 and 22).

Line 21 Endowment

• Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
• Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
• Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported "net" of the investment income.

Line 22 Other investment

• Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
• Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
• Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

• This line includes external sales and external cost recoveries (see Section II.B.8).
• External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
• This line also includes rental income from residences and parking.
• Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
• For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.B.8).
• Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

• Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
• Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.B.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

Expenditures include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The repayment of principal will not be reported as an expenditure (see Section II.B.11).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or non-recurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Lines 1 – 3: Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

• compensation payments, such as payments for salary continuance during sick leave or maternity leave,
• severance payments as a result of terminations in the normal course of business, and
• vacation pay (see Section II.B.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Lines 1 – 2: Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

• This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
• The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
• Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

• This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
• The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.
• Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

• This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
• Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vice-presidents, certain professional librarians and computing center personnel.

Line 4 Benefits

• Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.B.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
• Benefits include the cost of an institution's contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers' compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
• Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
• Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
• Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

• Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

• Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution's main branch and faculty or departmental libraries.
• Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

• This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

• Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
• Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
• Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

• Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
• Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

• This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
• Space rental includes the cost of renting space and land on a long-term basis.
• Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
• Institutional membership fees include fees paid by the institution to outside organizations in lieu of membership.
• This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

• Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
• Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

• This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or externally contracted.

Line 13 Scholarships, bursaries and prizes

• This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
• Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.

Line 14 Externally contracted services

• This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
• Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
• Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

• Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
• This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

• Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
• Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
• The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

• This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments
• Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.B.11).

Line 18 Furniture and equipment purchase

• This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
• This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
• This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
• Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure.
• Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures.

Line 19 Equipment rental and maintenance

• This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
• This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
• This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

• The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net" (see Section II.B.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.B.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
• This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.B.8).
• Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
• Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
• To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

• This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

• Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
• Furniture and equipment purchases are reported on line 18.
• The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure.
• Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures).

Line 23 Lump sum payments

• This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
• Lump sum payments are reported on an accrual basis.
• Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
• Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. However, unlike Table 2 (which is organized by fund), Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and academic support, Student services, Physical plant and External relations. These functions are reported in columns 1 to 8, with the total of the functions reported in Column 9. The amounts in Column 9 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated heading regardless of the institution's practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution's financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.B). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.B.8) and use of estimates (see Section II.B.13).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution's Archives and other activities related to the institution's main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities.

A centralized computing facility refers to computer related activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution's research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.B.8).

(v) Administration and academic support

The Administration and academic support function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and academic support.

The academic support area of the Administration and academic support function includes all activities provided by an institution in direct support of Instruction and non-sponsored research. This area includes the following types of activities:

• the positions of vice-president academic and research (or their equivalents) and their offices
• faculty and instructional support services
• research administration (including grants and contracts administration)
• registrar's and graduate students office (including calendars, admissions, student records and related reporting)
• convocation and ceremonies
• co-op program administration
• central animal services
• central shops for instruction and research (machine shop, glass blowing, electronics shop)
• distance education support
• instructional technology and audio visual services
• academic class scheduling

The administration area of the Administration and academic support function includes the following activities:

• administration, planning and information costs and activities associated with the positions of president and vice president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
• finance, including investment management, internal audit and accounting
• human resources (personnel)
• institutional research
• board and senate secretariat
• printing and duplicating services.

Specific types of expenditures in the administration area include the following:

• professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized
• general university memberships
• liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and academic support function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

• the dean of students and the dean's office
• counseling and chaplaincy services
• career guidance and placement services
• intramural and intercollegiate athletics (not physical education)
• student health services
• student accommodation services (not residences)
• student transportation services
• student financial aid administration
• bursaries, scholarships and prizes
• grants to student organizations, including the student union
• student programs, including music, drama and student center
• student day care center
• any other student services, social or cultural activities funded by the institution

These services may be provided from the General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and academic support function.

(viii) External Relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

The Canadian Survey on Working Conditions started collection in September of 2024.

Questionnaire flow within the collection application is controlled dynamically based on responses provided throughout the survey. Therefore, some respondents will not receive all questions.

Question wording within the collection application is controlled dynamically based on responses provided throughout the survey and from responses originally provided in the Labour Force Survey (LFS). For simplicity, because of the complex logic within the application, not all variations of these questions are presented.

Respondent Confirmation Block

AGE_Q01/Q1 - What is your date of birth?

Year
Month
Day

GDR_Q10/Q2 - What is your gender?

Is it:

1. Male
2. Female
3. Or please specify
   • Specify your gender

WRK_Q05/Q3 - Can you confirm that you worked or were temporarily absent from a job or business during the week of [Sunday, August 11 to Saturday, August 17, 2024]?

1. Yes
2. No, did not have a job or a business during that week

CHG_Q05/Q4 - Do you still have the main job or business you had [during the week of Sunday, August 11 to Saturday, August 17, 2024]?

[Your main job or business is the one where you worked the most hours during that week.]

Would you say:

1. Yes
2. Yes, but temporarily absent
   e.g., vacation, illness, work schedule, layoff or strike
3. No

CHG_Q06/Q5 - Did you work at this main job or business for at least 1 hour in the last 12 months?

1. Yes
2. No

CHG_Q10/Q6 - Can you confirm that you are [an employee/self-employed] [in your main job/in your main business]?

[Your main job or business is the one where you worked the most hours during that week.]

• Employees work for pay (wages, salary, tips or commissions)
• Self-employed workers own a business, farm or professional practice or work as an independent contractor, painter, babysitter, etc.

Is it:

1. Yes, you are [an employee/self-employed]
2. No, you are [an employee/self-employed]
3. No, working in a family business without pay

Work Location Block

WFH_Q01/Q7 - In which of the following locations do you usually work as part of your main job or business?

Select all that apply.

Would you say:

1. At a fixed location outside the home
2. Outside the home with no fixed location
   e.g., driving, door-to-door sales
3. At home
   Include farms and all work done at the same address as your home, but on a different part of the property.

Job Permanence Block

JP_Q05/Q8 - What type of contract or agreement do you have in your main job or business?

Is it:

1. Permanent or until retirement
2. Ongoing with no specified end date
   Exclude temporary or seasonal contracts that are regularly renewed.
3. For a specific duration
   e.g., seasonal, term
   Include temporary or seasonal contracts that are regularly renewed.
4. Until a task or project is completed

JP_Q10/Q9 -Which of the following applies to your main job?

Select all that apply

Would you say:

1. It is a seasonal job
   e.g., you only work during a specific season
2. It covers a period of training
   e.g., apprentice, trainee, etc.
   OR
3. None of the above

JP_Q15/Q10 - In your main job or business, are you paid by a private private employment or temp agency that is different from the company or organization you work for?

Would you say:

1. Yes, paid by a private employment or temp agency
2. No

JP_Q20/Q11 - What is the total duration of your contract or agreement in your main job?

Provide the entire duration of the contract or agreement, not the remaining time.

If you are paid by an employment or temp agency, refer to the duration of the current placement, not the relationship with the agency.

Is it:

1. Less than 3 months
2. From 3 months to less than 6 months
3. From 6 months to less than 12 months
4. 12 months or longer
   OR
5. Casual job with no specific end date

JP_Q21/Q12 - In your mainjob, do you have a specific number of hours you aresupposed to work?

e.g., monthly, weekly, annually.

1. Yes
2. No

JP_Q25/Q13 - Are you at least guaranteed that you will get some work or hours in your mainjob?

Would you say:

1. Yes
2. No minimum number of hours guaranteed, contacted when needed

JP_Q30/Q14 - What forms of payment doyou receive in your main job or business?

Select all that apply.

Would you say:

1. A wage or salary
   e.g., hourly, weekly, annual
2. Piece rate
3. Commissions
   e.g., percentage of a sale
4. Tips
5. Bonus or performance pay
6. Charges or fees for services
   e.g., taxi fares, fees charged for legal or professional services
7. Based on profit
   Any other situation where earnings are based on revenue or thefinancial performance of a business.
   Include profit-based revenue, as well as dividends, profit sharing, stock options.
8. Other
   OR
9. Don't know

JP_Q35/Q15 - What is the main form of payment you receive in your main job or business?

The main form of payment is the one that accounts for most of your remuneration.

Would you say:

1. A wage or salary
   e.g., hourly, weekly, annual
2. Piece rate
3. Commissions
   e.g., percentage of a sale
4. Tips
5. Bonus or performance pay
6. Charges or fees for services
   e.g., taxi fares, fees charged for legal or professional services
7. Based on profit
   Any other situation where earnings are based on revenue or the financial performance of a business.
   Include profit-based revenue, as well as dividends, profit sharing, stock options.
8. Other

Work Environment Block

PE_Q05/Q16 - In the last 12 months how often were you exposed to the following working conditions as part of your main job or business?

If you worked at this job or business for less than 12 months, refer to the entire duration of your employment.

Is it:

	All of the time	Almost all of the time	Around 3/4 of the time	Around half of the time	Some of the time	Never
Vibrations from hand tools, machinery etc.
Noise so loud that you would have to raise your voice to talk to people
High temperatures which make you sweat even when not working
Low temperatures whether indoors or outdoors
Breathing in smoke, fumes powder or dust e.g., welding or exhaust fumes, wood dust or mineral dust
Breathing in vapours such as solvents and thinners
Handling or being in skin contact with chemical products or hazardous substances e.g., as flammable liquids and gases
Handling or being in direct contact with materials which can be infectious e.g., waste, bodily fluids, laboratory materials
Tobacco or cannabis smoke, or vape aerosol from other people

PE_Q10/Q17 - In the last 12 months, how often did your work at main job or business involve doing the following?

	All of the time	Almost all of the time	Around 3/4 of the time	Around half of the time	Some of the time	Never
Lifting or moving people
Manually carrying, lifting or pushing heavy loads
Repetitive hand or arm movements for extended periods e.g., packing, sorting, assembling, cleaning, pulling, pushing, typing
Working with computers, laptops, smartphones etc.
Working in awkward, tiring or painful positions e.g., excessive bending and twisting

PE_Q15/Q18 - In the last 12 months, how often did you experience the following situations at your main job or business?

	All of the time	Almost all of the time	Around 3/4 of the time	Around half of the time	Sometimes	Never
Handling angry or dissatisfied clients, customers, patients, pupils etc.
Being in situations that are emotionally disturbing for you

WTQ_Q05/Q19 - In your main job or business, how many times a month do you normally work at night, for at least 2 hours between 10:00 pm and 05:00 am?

Is it:

1. Never
2. Less than once a month
3. 1 or 2 nights per month
4. 3 to 5 nights per month
5. 6 to 10 nights per month
6. 11 to 20 nights per month
7. More than 20 nights per month

WTQ_Q10/Q20 - And how many times a month do you normally work on Saturdays?

Is it:

1. Never
2. Less than once a month
3. 1 Saturday per month
4. 2 Saturdays per month
5. 3 Saturdays per month
6. Every Saturday

WTQ_Q15/Q21 - And how many times a month do you normally work on Sundays?

Is it:

1. Never
2. Less than once a month
3. 1 Sunday per month
4. 2 Sundays per month
5. 3 Sundays per month
6. Every Sunday

WTQ_Q20/Q22 - And how many times a month do you normally work more than 10 hours a day?

Is it:

1. Never
2. Less than once a month
3. 1 or 2 days per month
4. 3 to 5 days per month
5. 6 to 10 days per month
6. 11 to 20 days per month
7. More than 20 days per month

WTQ_Q25/Q23 - In the last month, did it occur at least once that you had less than 11 hours between the end of one working day and the start of the next working day as part of your main job or business?

1. Yes 
2. No 

WTQ_Q30/Q24 - How is your schedule usually organized in your main job or business?

Usually, do you work:

	Yes	No
The same number of hours every day
The same number of days every week
The same number of hours every week
Fixed starting and finishing times
Shifts Establishments such as hospitals or factories may operate continuously and organize work based on night, morning, day or evening shifts.

WTQ_Q35/Q25 - And what type of shifts do you mainly work?

Is it:

1. Daily split shifts (with a break of at least 4 hours in between)
2. Permanent shifts
   e.g., morning, afternoon or night
3. Alternating or rotating shifts
4. Other

WTQ_Q40/Q26 - In the last 12 months, how often have you had to come into work or connect to a work device at short notice for your main job or business? 

e.g., at times when you did not expect to be working

Was it:

1. Daily
2. Several times a week
3. Several times a month
4. Once a month or less
5. Never

WTQ_Q45/Q27 - In the last 12 months, how often have you done unpaid work in your free time to meet work demands at yourmain job or business? 

e.g., at times when you were not originally scheduled to work.

Was it:

1. Daily
2. Several times a week
3. Several times a month
4. Once a month or less
5. Never

WTQ_Q50/Q28 - How are your working time arrangements set in yourmainjob?

Would you say:

1. They are set by the employer
2. You can choose between several fixed working schedules determined by the employer
3. You can adapt your working hours within certain limits
   e.g., flextime
4. Your working hours are entirely determined by yourself

WTQ_Q55/Q29 - Does your employer regularly change your working time?

e.g., change in hours, schedule

1. Yes
   • When are you usually informed of these changes?
     Would you say:
     1. The same day
     2. The day before
     3. Several days in advance
     4. Several weeks in advance or more
2. No

WTQ_Q60/Q30 - At yourmain job or business, how easy is it for you to take an hour or two off for personal or family matters during working hours?

Is it:

1. Very easy
2. Easy
3. Difficult
4. Very difficult

WI_Q05/Q31 - In the last 12 months, how often did your main job or business involve the following situations?

Remember that if you have worked at this job or business for less than 12 months, refer to the entire duration of your employment.

	All of the time	Almost all of the time	Around 3/4 of the time	Around half of the time	Some of the time	Never
Working at very high speed
Working to tight deadlines

WI_Q10/Q32 - In yourmain job or business, is your pace of work usually dependent on any of the following?

Select all that apply.

Would you say:

1. The work done by colleagues, staff or supervisors
2. Direct demands from people such as customers, passengers, students, patients, etc.
3. Numerical production targets or performance targets
4. Speed or reliability of a machine or movement of a product 
5. Automated software or computer procedures
6. The direct control of your boss
7. Weather conditions
   OR
8. None of the above

WI_Q15/Q33 - As part of your main job or business, how often do you have to interrupt a task you are doing in order to take on an unforeseen task?

Is it:

1. Very often
2. Fairly often
3. Occasionally
4. Never

WI_Q20/Q34 - To what extent do these interruptions usually disrupt your work?

Is it:

1. A lot
2. Moderately
3. A little
4. Not at all

WI_Q25/Q35 - Usually, does your main job or business involve any of the following?

Select all that apply.

Would you say:

1. Meeting precise quality standards
2. Solving unforeseen problems on your own
3. Monotonous tasks
4. Complex tasks
5. Learning new things
   OR
6. None of the above

WI_Q30/Q36 - In your main job or business, how often are you usually able to choose or change the following aspects of your work?

	Always	Often	Some of the time	Rarely	Never
The sequence of your tasks
Your methods of work
Your speed or rate of work

SE_Q05/Q37 - For each of the following statements, please select the response which best describes your work situation in your main job or business during the last 12 months.

	Always	Most of the time	Some of the time	Rarely	Never	N/A
Your colleagues help and support you
Your manager helps and supports you
You are consulted before objectives are set for your work
You know what is expected of you at work
You can influence decisions that are important for your work
You are involved in improving the work organization or work processes of your organization

SE_Q10/Q38 - For each of the following statements, please select the response which best describes your work situation in your main job or business during the last 12 months.

	Always	Most of the time	Some of the time	Rarely	Never
You have enough time to get the job done
You have the feeling of doing useful work
You are able to apply your own ideas in your work
Your job requires that you hide your feelings

SE_Q15/Q39 - To what extent do you agree or disagree with the following statements about your immediate boss or supervisor?

In your main job:

	Strongly agree	Agree	Neither agree nor disagree	Disagree	Strongly disagree	N/A
Your immediate boss [respected/respects] you as a person
Your immediate boss [gave/gives] you praise and recognition when you [did/do] a good job
Your immediate boss [was/is] successful in getting people to work together
Your immediate boss [was/is] helpful in getting the job done

Violence, Harassment and Discrimination in the Workplace Block

ASB_Q05/Q40 - In the last 12 months, how often have you been subjected to any of the following your main job or business?

If you have worked at this job or business for less than 12 months, refer to the entire duration of your employment.

	Daily or almost daily	Often	From time to time	Once	Never
Verbal abuse e.g., profanities, verbal belittling
Unwanted sexual attention or sexual harassment
Threats e.g., threats of physical violence or other harmful acts
Humiliating behaviour e.g., actions or behaviours intending to belittle or embarrass you
Physical violence
Other forms of bullying and harassment e.g., creation of a toxic or intimidating work environment through a combination of behaviours or actions

ASB_Q10/Q41 - From whom did you experience these instances of violence or harassment in the last 12 months?

Select all that apply.

Would you say:

1. Supervisor or manager
2. Colleague or peer
3. Your employee
4. Client, patient or student
5. Board member or shareholder
6. Other
   Please specify from whom you experienced violence or harassment

DIS_Q05/Q42 - In the last 12 months, how often have you experienced unfair treatment, racism or discrimination at your main job or business?  

Discrimination is an action or decision that negatively affects a person or a group for reasons such as age, ethnic origin, language, sex or gender, sexual orientation, religion or disability.

Was it:

1. Never 
2. Once 
3. From time to time
4. Often 
5. Daily or almost daily 

DIS_Q10/Q43 - What was this unfair treatment, racism or discrimination based on?

Select all that apply. 

Would you say:

1. Indigenous identity
2. Ethnicity or culture
3. Race or skin colour
4. Religion
5. Language
6. Accent
7. Physical appearance
   Include discrimination on the basis of weight, height, hair style or colour, clothing, jewelry, tattoos and other physical characteristics.
   Exclude discrimination on the basis of skin colour.
8. Sex
   Sex refers to sex assigned at birth.
9. Sexual orientation
   e.g., heterosexual, lesbian, gay, bisexual
10. Gender identity or expression
    Include gender diverse identities such as two-spirit or nonbinary.
11. Age 
12. Physical or mental disability
13. Nationality or immigration status
14. Some other reason

DIS_Q15/Q44 - In the last 12 months, in which of the following ways did this unfair treatment, racism or discrimination occur at your main job or business?

Select all that apply. 

Would you say:

1. Ignored by others
2. Made to feel uncomfortable
3. People talked behind your back
4. Promotion or training was denied
5. Was given too much work
6. Was given less challenging or interesting work
7. Direct discriminatory remarks
8. Had your authority or knowledge challenged
9. Had someone try to "put you in your place"
10. Was excluded from networking opportunities
11. Someone assumed you did not have much to contribute to the conversation
12. Other
    Please specify how you experienced unfair treatment, racism or discrimination

Skills Training Block

TR_Q05/Q45 - In the last 12 months, did you participate in training, including workshops, seminars, or courses to improve your skills?

Exclude the regular education system.

Select all that apply.

Would you say:

1. Training paid for or provided through your main job or business
2. On-the-job training from your supervisor or manager at your main job or business
3. On-the-job training from co-workers at your main job or business
4. Training paid by yourself
5. Training paid by others
   e.g., government programs
6. Free training you accessed yourself
   OR
7. None of the above

TR_Q10/Q46 - In the last 12 months, how many days in total did you spend in training [paid for or provided by your employer in your main job or business/to improve you skills]?

Was it:

1. Half a day or less
2. Half a day to one day
3. 2 to 5 days
4. 6 to 10 days
5. 11 to 20 days
6. 21 days or more

TR_Q15/Q47 - To what extent do you agree or disagree with the following statement regarding the [training your employer provided or paid for/skills training you took]in the last 12 months?

The training has helped you improve the way you work.

1. Strongly agree
2. Somewhat agree
3. Neither agree nor disagree
4. Somewhat disagree
5. Strongly disagree

TR_Q20/Q48 - What was the focus of the [training your employer provided or paid for/skills training you took] in the last 12 months?

Select all that apply.

Would you say:

1. Health and safety
2. Corporate or cyber security
3. Oral and written communication
4. Reading
5. Basic computer or digital skills
6. Basic math and calculating
7. Critical thinking
   e.g., Using logic and reasoning to question, discern, interpret and analyze various types of information to form an evidence-based conclusion or judgement
8. Problem solving
   e.g., Identifying problems and reviewing related information to develop solutions or feasible options
9. Technical, practical or job specific
10. Management
11. Teamwork
12. Customer service
13. Other skills

AI and Automation Block

AI_Q05/Q49 - In the last 12 months, did you use any of the following AI or automation technologies at work in your main job or business?

Select all that apply.

Would you say:

1. Generative AI tools
   e.g., ChatGPT, Google Bard, DALL-E
2. Machine learning
   Tools which are refined on large training datasets used to automate the prediction or classification of data
3. Augmented reality
   Superimposes digital information, such as images, sounds, or texts onto the user's view of the real world.
4. Automated guided vehicles (AGV ) or AGV systems
   e.g., self-driving vehicles
5. Automated storage and retrieval systems
   Systems that use automated machines or robots to store and retrieve items from warehouses or storage facilities.
6. Machine vision software or image recognition tools
   Software that can analyze and understand images or videos using artificial intelligence.
7. Natural language processing
   e.g., autocomplete, language checking, language translation
8. Robotics
9. Voice recognition software
   e.g., Google Assistant, Siri, Alexa, Cortana
   OR
10. None of the above

Benefits Block

PRP_Q05/Q50 - To what extent do you agree or disagree with the following statements about your main job or business?

Your job or business offers good prospects for career advancement.

1. Strongly agree
2. Agree
3. Neither agree nor disagree
4. Disagree
5. Strongly disagree

You might lose your main job or main self-employed income source in the next six months.

1. Strongly agree
2. Agree
3. Neither agree nor disagree
4. Disagree
5. Strongly disagree

Leading up to Sunday, August 11 to Saturday, August 17, 2024, you had concerns you might lose your main job or main self-employed income source in the following six months.

1. Strongly agree
2. Agree
3. Neither agree nor disagree
4. Disagree
5. Strongly disagree

PRP_Q10/Q51 - In your main job, do you participate in any of the following types of retirement plans?

Select all that apply.

Would you say:

1. a group Registered Retirement Savings Plan (RRSP)
2. a Deferred Profit Sharing Plan (DPSP)
3. a pension plan sponsored by your employer or union, other than the Canada or Québec Pension Plan
   OR
4. None of the above
   OR
5. Don't know

PRP_Q11/Q52 - How do you contribute to this employer or union-sponsored pension plan?

Is it:

1. You pay an amount determined by your employer or union contract
   e.g., the same amount is deducted from your pay every month
2. You can choose how much you contribute
3. You do not contribute
   e.g., Only your employer contributes
4. Don't know

PRP_Q15/Q53 - What kind of payments does this pension plan provide after retirement?

Is it:

1. The plan guarantees regular income after retirement
2. The income will depend on market conditions or how well the investment performs
3. Don't know

PRP_Q20/Q54 - How many days of paid vacation leave are you entitled to per year at your main job or business?

Any vacation pay given in lieu of leave should be included. For example, if you receive 4% of vacation pay, indicate that you receive 10 working days per year, if you receive 6% of vacation pay, indicate that you receive 15 working days per year or if you receive 8% of vacation pay, indicate that you receive 20 working days per year.

Enter the value in days, e.g., 12.75.

Number of paid vacation days
e.g., if you are entitled to 2 weeks of vacation leave, put 10 days

OR

Don't know

PRP_Q25/Q55 - And how many days of paid sick leave are you entitled to per year at your main job or business?

Paid sick leave includes illness related absences during which your employer continues to pay your wages or salary.

Enter the value in days, e.g., 12.75.

Number of paid sick days
e.g., if you are entitled to 2 weeks of sick leave, put 10 days

OR

Don't know

Life and Job Satisfaction Block

WLS_Q05/Q56 - How satisfied are you with:

Your job or business in general?

Would you say:

0. Very dissatisfied
1.  
2.  
3.  
4.  
5.  
6.  
7.  
8.  
9.  
10. Very satisfied

WLS_Q06/Q57 - How satisfied are you with:

The balance between your job and home life?

• Very dissatisfied
• Very satisfied

WLS_Q10/Q58 - Using a scale of 0 to 10, where 0 means "Not at all" and 10 means "Completely" please answer the following questions in relation to your main job or business.

To what extent do you feel your main job or business isfulfilling for you?

0. Not at all
1.  
2.  
3.  
4.  
5.  
6.  
7.  
8.  
9.  
10. Completely

LSM_Q01/Q59 - Using a scale of 0 to 10, where 0 means "Very dissatisfied" and 10 means "Very satisfied", how doyou feel about your life as a whole right now?

0. Very dissatisfied
1.  
2.  
3.  
4.  
5.  
6.  
7.  
8.  
9.  
10. Very satisfied

LSM_Q05/Q60 - Using a scale of 0 to 10, where 0 means "Not at all" and 10 means "Completely", to what extent do you feel the things you do in your life are worthwhile?

0. Not at all
1.  
2.  
3.  
4.  
5.  
6.  
7.  
8.  
9.  
10. Completely

Health Block

HS_Q05/Q61 - In general, how is your mental health?

Would you say:

1. Excellent
2. Very good
3. Good
4. Fair
5. Poor

HS_Q10/Q62 - In the last 12 months, have you suffered from any physical or mental health problem that was caused or made worse by working at your main job or business?

Include:

• Any problem caused by a workplace injury or accident
• Any pain-related conditions
• Any other physical or mental health problem

1. Yes
2. No

HS_Q15/Q63 - How would you describe the most serious health problem caused or made worse by your main job or business during the last 12 months?

Is it:

1. Backache
2. Bone, joint or muscle problem in shoulders, neck and/or upper limbs
   e.g., arms, elbows, wrists, hands etc.
3. Bone, joint or muscle problem in lower limbs
   e.g., hips, legs, knees, feet etc.
4. Breathing or lung problem
5. Skin problem
6. Hearing problem
7. Mental health-related problem
   e.g., stress, depression, anxiety, etc.
8. Overall fatigue
9. Headache and/or eyestrain
10. Heart disease or attack, or other problems in the circulatory system
11. Infectious disease
    e.g., virus, bacteria, or other type of infection
12. Stomach, liver, kidney, or digestive problem
13. Other type of health problem

HS_Q20/Q64 -What was the original cause of this health problem?

Was it:

1. An accident at your main job or business
2. Some other cause or factor at your main job or business
   e.g., stress, physical strain, long-term exposure to chemicals
3. A different job or business
4. An accident outside work
5. Other
   • Please specify original cause of this health problem

HS_Q25/Q65 - How many days were you away from work or unable to work because of this most serious health problem in the last 12 months?

Number of days

OR

Did not miss any work days

Canadian Centre for Education Statistics

This information is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Although your participation in this survey is voluntary, your cooperation is important so that the information collected will be as accurate and complete as possible.

Purpose of the survey

This survey collects financial information (income and expenditures) on all universities and degree-granting colleges in Canada. Your information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality

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.

Fax or e-mail transmission disclosure

Statistics Canada advises you that there could be 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 linkages

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

General information

• Name of University (or College)
• Address of preparer
  • Street
  • City
  • Province
  • Postal Code
• Fiscal year ending: Day Month Year
• Name and title of preparer
• Telephone
  • Area code
  • Number
  • Local
• Fax
  • Area code
  • Number
• E-mail address
• Name of Senior Administrative Officer (if different from above)

Instructions

1. Please read carefully the accompanying Guidelines.
2. All amounts should be expressed in thousands of dollars ($'000).
3. In the "Observations and Comments" section, please explain financial data that may not be comparable with the prior year.
4. Please do not fill in shaded areas. All non-shaded cells should be completed.
   A nil entry should be indicated with a zero.

Reserved for Statistics Canada

• Full-time equivalent
• Report Status
• Institution Code: nceYYIII
• Comments

Table 1
Income by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types of income	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	(thousands of dollars)
Government departments and agencies - grants and contracts
Federal
1. Social Sciences and Humanities Research Council
2. Health Canada
3. Natural Sciences and Engineering Research Council
4. Canadian Institutes of Health Research (CIHR)
5. Canada Foundation for Innovation (CFI)
6. Canada Research Chairs
7. Other federal
Other
8. Provincial
9. Municipal
10. Other provinces
11. Foreign
Tuition and other fees
12. Credit course tuition
13. Non-credit tuition
14. Other fees
Donations, including bequests
15. Individuals
16. Business enterprises
17. Not-for-profit organizations
Non-government grants and contracts
18. Individuals
19. Business enterprises
20. Not-for-profit organizations
Investment
21. Endowment
22. Other investment
Other
23. Sale of services and products
24. Miscellaneous
25. TotalNote 1
Note 1 The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 2. Return to note 1 referrer

Observations and comments

• Description (Fund and type of income)
• Comments

Table 2
Expenditures by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types of expenditures	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	(thousands of dollars)
Academic salaries
1. Academic ranks
2. Other instruction and research
3. Other salaries and wages
4. Benefits
5. Travel
6. Library acquisitions
7. Printing and duplicating
8. Materials and supplies
9. Communications
10. Other operational expenditures
11. Utilities
12. Renovations and alterations
13. Scholarships, bursaries and prizes
14. Externally contracted services
15. Professional fees
16. Cost of goods sold
17. Interest
18. Furniture and equipment purchase
19. Equipment rental and maintenance
20. Internal sales and cost recoveriesNote 1
21. Sub-total
22. Buildings, land and land improvements
23. Lump sum payments
24. TotalNote 2
Note 1 Total funds (calculated) – Internal sales and cost recoveries must net to zero. Return to note 1 referrer Note 2 The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 1. Return to note 2 referrer

Observations and comments

• Description (Fund and type of expenditure)
• Comments

Table 4
General operating expenditures by function
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types of expenditures	Functions
	Instruction and non-sponsored research	Non-credit instruction	Library	Computing and communications	Administration and academic support	Student services	Physical plant	External Relations	Total functionsNote 1
	(thousands of dollars)
Academic salaries
1. Academic ranks
2. Other instruction and research
3. Other salaries and wages
4. Benefits
5. Travel
6. Library acquisitions
7. Printing and duplicating
8. Materials and supplies
9. Communications
10. Other operational expenditures
11. Utilities
12. Renovations and alterations
13. Scholarships, bursaries and prizes
14. Externally contracted services
15. Professional fees
16. Cost of goods sold
17. Interest
18. Furniture and equipment purchase
19. Equipment rental and maintenance
20. Internal sales and cost recoveries
21. Sub-total
22. Buildings, land and land improvements
23. Lump sum payments
24. Total
Note 1 The amounts in column Total functions should agree with the amounts in column General operating in Table 2. Return to note 1 referrer

Observations and comments

• Description (Function and type of expenditure)
• Comments