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Table 1 Data accuracy measures, Canada and Response rates, Canada

Data accuracy measures, Canada
	Q1	Q2	Q3	Q4	Q1	Q2	Q3
	2009	2009	2009	2009	2010	2010	2010
Total operating revenue	1.4%	1.7%	1.3%	1.3%	1.7%	1.5%	1.8%
CV from 0.01% to 4.99% is excellent CV from 5.00% to 9.99% is very good CV from 10.00% to 14.99% is good CV from 15.00% to 24.99% is acceptable CV from 25.00% to 34.99% should be used with caution CV is 35.00% or higher is unreliable

Response rates, Canada
	Q1	Q2	Q3	Q4	Q1	Q2	Q3
	2009	2009	2009	2009	2010	2010	2010
Weighted response rate	74%	81%	79%	74%	73%	73%	77%

Railway Transport Survey – AnnualNumber of Regional and Short Haul carriers

It is also important to note that the universe of regional and short-haul carriers changes regularly. In order for the user to fully understand the data provided in various tables regarding this group, it is recommended that the user examine the following table that describes the number of regional and short haul carriers that have provided data for a particular table by year.¹

Year	CansimII Table 404-0005	CansimII Table 404-0007	CansimII Table 404-0009	CansimII Table 404-0010	CansimII Table 404-0011	CansimII Table 404-0012	CansimII Table 404-0013	CansimII Table 404-0015	CansimII Table 404-0016	CansimII Table 404-0018	CansimII Table 404-0019
Year	Publication Table 1.2	Publication Table 2.2	Publication Table 3.2	Publication Table 4	Publication Table 5	Publication Table 6	Publication Table 7	Publication Table 8.2	Publication Table 9	Publication Table 10.2	Publication Table 11
2005	47	44	42	47	47	47	47	42	41	43	45
2006	42	40	37	45	45	43	43	38	38	37	41
2007	42	40	36	44	44	42	42	38	38	36	40
2008	41	38	33	38	38	38	38	36	34	32	37
2009	37	35	32	35	35	35	35	33	32	30	34

Note:

1. The variation in the number of regional and short haul carriers contributing data for specific tables in the publication is the result of some carriers not being able to provide such data for any year of operation. Consequently, there is no basis for imputation measures for these carriers in the survey.

Unified Enterprise Survey - Annual

5-3600-174.3 STC/UES-425-75380

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act. The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Full service restaurant

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

Include:

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

Exclude:

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

Limited-service restaurant

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

Include:

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

Food service contractor

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

Include:

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

Exclude:

food vending machine operators.

Social caterer

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

Include:

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

Exclude:

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

Mobile food service

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

Include:

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

Exclude:

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

Drinking places

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

Include:

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

Exclude:

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

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

4. Number of seats in this establishment

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

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

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

6. Sales and other revenue

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

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

Exclude:

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

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

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

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

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

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

The following descriptions apply to questions 7

and 8.

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

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

Type of service:

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

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

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

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

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

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

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

Include:

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

Exclude:

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

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

Exclude:

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

9. Cost of goods sold

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

a) Alcoholic beverages

Include:

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

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

c) Merchandise

Include:

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

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

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

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

K - Provincial/territorial distribution

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

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

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

General information

Survey purpose

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

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

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

5-3600-179.3 STC/UES-425-75389

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
H - Sales by type of client
I - Sales by client location
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Permanent placement, executive search and contract staffing services

Establishments primarily engaged in listing employment vacancies and selecting, referring and placing applicants (including executives and contractors) in employment. The individuals placed are not employees of the placement agencies.

Temporary staffing services

Establishments primarily engaged in supplying workers for limited periods of time to supplement the workforce of the client. The individuals provided are salaried employees of the temporary staffing establishment. These business units do not provide direct supervision of their employees at the client’s work sites.

Co-employment staffing services provided by a professional employer organization (PEO)

Establishments primarily engaged in providing human resources and human resource management services to clients.

These business units operate in a co-employment relationship with client businesses or organizations and are specialized in performing a wide range of human resource and personnel management duties, such as payroll accounting, payroll tax return preparation, benefits administration, recruiting, and managing labour relations.

Professional employer organizations typically acquire and lease back some or all of the employees of their clients and serve as the employer of the leased employees for payroll, benefits and related purposes. Professional employer organizations exercise varying degrees of decision making relating to their human resource or personnel management role, but do not have management accountability for the work of their clients’ operations with regard to strategic planning, output or profitability.

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

Please provide a breakdown of your sales.

1. Executive/retained search services

Specialized search and recruitment service limited to filling highly paid executive, senior manager, and professional positions, according to client specifications.

May include fees for services such as:

conducting detailed interviews with the client organization’s management team;
developing job profiles;
conducting original research and advertising to locate potential job candidates;
screening possible candidates;
preparing, presenting, and discussing a confidential list of highly qualified applicants with the client;
making interview arrangements;
negotiating compensation;
providing post-hire follow-up.

The search firm typically provides two assurances to the client firm:

repeat the search at no extra charge (out-of-pocket expenses only) should a placed candidate subsequently fail for reasons attributed to lack of due diligence by the search firm;
not to recruit from the client firm for a stated period of time.

The client makes the decision as to which candidate to hire. The search agency’s fee is charged whether or not the candidate is hired. This product is also known as retained search.

2. Permanent placement services (exclude executive/retained search services)

Service of recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis.

The services may include testing, interviewing, reference checking, evaluation and counselling of prospective employees. The service provider acts as an employment intermediary. The candidate is selected and hired by the client. The placement firm is paid on a contingency basis, i.e. , only for successful placement of a candidate. This product includes permanent placement services for a complete range of occupations from low-level employees to management employees, including executives, domestic and international job placements.

Exclude:

permanent placement services for executives recruited through executive/retained search services (question 1).

3. Contract staffing services (temporary assignment of contractors — non T4 recipients)

Services of finding individual contractors to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment. Under the terms of this agreement, the service provider has legal rights and duties with respect to the individual contractors. As they are not employees of the employment placement agencies, the individual contractors are normally responsible for their own payroll deductions and government filings.

4. Temporary staffing services (temporary assignment of staffing firm employees — T4 recipients)

Supplying personnel for temporary work assignments, temporary staffing firms hire their own employees and assigns them to support or supplement the client’s workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits, etc. ) of the employee.

5. Temporary staffing to permanent placement services

This is a temporary assignment of staffing firm employees — T4 recipients — with the expectation of permanent work at the end of the trial period with the client.

The employee remains on the payroll of the temporary help staffing firm until the hiring decision is made at which time he or she becomes an employee of the client or, if not, returns to the temporary help staffing firm. This service may include training, counselling, assessment, and resume upgrading.

6. Co-employment staffing and payrolling services

Co-employment staffing is provided by a professional employer organization; payrolling is long term staffing such as labour leasing, staff leasing, employee leasing and extended employee staffing.

A service in which a professional employer organization (PEO) co-employs a client’s workforce. The PEO and the client enter into a contractual agreement whereby the rights and responsibilities in respect of co-employees are shared or allocated, with the service provider assuming responsibility for certain activities as agreed with the client. These range from basic to full-service packages.

Payrolling is supplying personnel for extended work assignments. Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of their existing workforce to the staffing firm. Long-term employees are placed on the payroll of the staffing firm, which is legally responsible for their actions, but when working they are supervised by the client. This service includes activities such as labour leasing, staff leasing, employee leasing, extended employee staffing and payrolling.

7. All other sales

Include the following goods and services:

On-site management of temporary help

Provision of personnel who, in the work area of the client, assign, co-ordinate, and monitor employees provided by the temporary help staffing firm. This service provides a single point of contact for the client. Activities include recruitment, testing, selection, training, reporting, and quality monitoring. Assignment of an on-site manager requires a request from the client.

On-line job listing services

Soliciting candidates and posting job openings to a website which may be known as a job board, job bank, recruiting site, directory, labour exchange or employment registry. Organizations that post job listings to these sites are usually charged a fee, whereas job seekers usually have free access. These websites may include newsletters, referrals based on matching profiles or keywords, and access to training and employment-related services and programs, search engines and other resources.

On-line resume listing services

Soliciting and posting resumes/vitae to a website which may be known as a job board, job bank, recruiting site, directory, labour exchange or employment registry. Individuals who post resumes or vitae to these sites are not usually charged a fee; exceptions are online casting and talent search services that may charge for posting a vita or headshot. These websites may include job referrals based on matching profiles or keywords, access to training and employment-related services and programs, search engines, newsletters, and other resources.

Sale of on-line job site advertising space

Sale of advertising space on Internet job sites by the owner or operator of the site. Advertising in this medium consists mainly of announcements, splash pages, and logo buttons directed to individuals seeking jobs.

On-line job site memberships

Sale of memberships in an online job bank, job board, recruiting site, directory, labour exchange or employment registry for a set period of time. The membership level varies but usually includes job posting, resume searching, use of job tracking software, and access to statistical databases.

On-line employment database search services

Enabling users to search resumes/vitae or job listings posted to a website. Searches can usually be conducted by function, industry, location, and date of resume posting using customized search engines.

Sale of employment-related software

Sale of software designed for employment/job search. Includes software for interactive Internet recruiting, applicant tracking and applicant evaluation.

Managed services

Managing and/or operating an area or task for a client organization on an on-going basis, with or without the provision of operating staff. This service may include shipping and receiving, mail services, accounts payable, purchasing, food services, maintenance of facilities, records management, and other operations that support a client’s business. Managed services are also known as outsourcing, office management, facilities support, facilities management, or project management services.

Human resource consulting services

Providing advice and assistance concerning policies and procedures relating to staffing and development, performance measurement, pay and benefits, internal communications, regulatory compliance, due diligence, labour relations, and other human resource issues, with reference to the strategic and operational objectives of the client.

Consulting services, not elsewhere classified

Consulting services not directly related to human resource operations. Examples are information technology (IT) consulting, management consulting, and employment market consulting.

Employee evaluation services

Screening and appraisal of the technical and psychometric skills of individuals considered for hiring, promotion and/or advancement by the client. This service is most frequently used as part of the hiring process. This service also includes fee-based computer software certification tests.

Outplacement and career counselling

Assisting clients to deal with employee terminations in a fair, safe, and lawful manner and assisting client employees in making job and career changes. Employee assistance includes counselling, job search support, workshops, seminars and resume upgrading.

Payroll services

Payroll processing, withholding deductions, remitting deductions and employer’s contributions to government-mandated and other plans, and filing reports.

Training services

Instruction related to employment in such areas as computer-based skills, certification programs, skills upgrading, safety training and tutorials. This service is adjusted to the needs identified by the client.

Personal background checks

Investigation of the personal, academic, financial, and work history of candidates to be considered for hiring, promotion and/or advancement or those already employed by the client. This service is normally included as part of the hiring process. This product may be sold separately.

Medical exams for employment

Evaluation of the health of the candidate. Includes medical history, laboratory tests, and physical examinations. This product may be sold separately.

8. Total sales

The sum of the dollar amounts reported at questions 1 to 7.

Labour costs

Questions 9 and 10

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

Include:

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

Include contributions to:

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

Exclude:

All payments made to outside contract workers temporarily assigned and to casual labourers to whom no T4 — Statement of Remuneration Paid was issued.

9. Salaries, wages and benefits paid to internal employees — T4 recipients

Internal employees are the staffing firm employees who are responsible for the day to day activities of the staffing firm. These internal employees are not assigned to client firms and their work is mainly carried out within the office(s) of the staffing firm.

Include:

administrative personnel;
recruitment consultants.

10. Salaries, wages and benefits paid to employees temporarily assigned — T4 recipients

Employees from the staffing firm sent temporarily to client firms on short-term or extended work assignments. The staffing firm is responsible for paying all salaries, wages and benefits of the assigned employees. The work of employees assigned to client firms is carried out under supervision provided by the client firm.

11. Amounts paid to contractors temporarily assigned — non T4 recipients

Amounts paid by the staffing firm to contractors assigned to client firms to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment. Under the terms of this agreement, the employment service provider has legal rights and duties with respect to individual contractors.

Not being employees of the staffing firm, the individual contractors are normally responsible for their own payroll deductions and government filings. The contractors are not issued a T4 — Statement of Remuneration Paid — by either the staffing firm nor the client firm.

Number of internal employees

12. Number of internal employees — T4 recipients

Please see the definition of internal employees — T4 recipients provided at question 9 above.

Please provide your best estimate if this number is not readily available.

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

General information

Survey purpose

Data-sharing agreements

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

5-3600-136.3 STC/UES-425-75386

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Geophysical surveying and mapping services

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

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

Surveying and mapping (except geophysical) services

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

Examples of activities in the industry are:

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

Exclude business units primarily engaged in:

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

Geophysical surveying or mapping services

If a breakdown cannot be provided for questions 1 to 4 (geophysical data acquisition, processing and interpreting), please report the combined amount at question 5, Integrated geophysical services and geophysical borehole logging surveys.

1. Geophysical data acquisition by seismic methods

The collection of geophysical data by seismic methods for the purpose of characterizing subsurface conditions.

Exclude the collection of borehole geophysical data.

2. Geophysical data acquisition by non-seismic methods

The collection of geophysical data by non-seismic methods for the purpose of characterizing subsurface conditions.

Exclude the collection of borehole geophysical data.

3. Processing geophysical data acquired by seismic or non-seismic methods

The processing of geophysical data in order to facilitate interpretation. The service may include reprocessing data or the integration of other sets of data collected by the same method.

Exclude processing of borehole geophysical data.

4. Interpreting geophysical data acquired by seismic or non-seismic methods

Analysis of geophysical data acquired by seismic or non-seismic methods that are processed to generate models and predictions about the properties and structures of the subsurface. May include integration of geophysical data collected by other methods, or additional data including non-geophysical data.

Exclude analysis of borehole geophysical data.

5. Integrated geophysical services and geophysical borehole logging surveys

Services which include two or more phases (collection, processing and analysis) of the process used to carry out geophysical surveys.

Include borehole geophysical surveys.

6. Geophysical data sales

The sale of geophysical data and the brokerage of data. May include data that are available on a licence basis.

Non-geophysical surveying and mapping services

Geospatial photo and image acquisition and processing, and geospatial data interpretation

7. Geospatial (airborne and spaceborne) photo and image acquisition

Information about the earth’s surface acquired from aircraft or spaceborne platforms, in which aerial cameras, radar, infra-red detectors, GPS receivers or other equipment aboard are the primary means of data collection. Products may be geospatially referenced, and in the case of aerial photography, there may have been additional processing.

8. Geospatial photo and image processing ( e.g. , orthophoto and image processing, elevation and terrain modeling, aerotriangulation, photomosaics and photogrammetric mosaics)

Orthophoto and image processing is the processing of aerial photographs or satellite imagery to remove distortions due to tilt, terrain relief and perspective. The result is an orthorectified photo or image.
Elevation and terrain modeling is the production of models describing the elevation of the earth’s surface over a defined area. The models may take the form of a data array, a randomly distributed set of points, or an image produced using the digital elevation data. The elevations may have been corrected for the height of trees, vegetation, and buildings. The result is either a Digital Elevation Model (DEM) or a Digital Terrain Model (DTM).
Aerotriangulation is the determination of horizontal or vertical co-ordinates of points on the ground from precise measurements on a photograph or image to create a control network sufficiently dense to provide a positionally accurate framework.
Photomosaics is the process by which individual photographs obtained directly from the negative are combined to form a photographic image of a larger area. This process is intended to lead to less distortion of scale by making adjustments and cuts of the original photographs. These are not rectified photographs.
Photogrammetric mosaics is the process for combining rectified aerial photographs so that the borders coincide and form a continuous photographic representation of part of the earth’s surface.
Photogrammetric restitution is the process of converting information obtained from aerial photographs or satellite imagery into conventional symbols.

9. Geospatial data interpretation

Analysis of the nature of objects whose images appear on a photograph or other imagery and the description of those objects; the characterization of the earth’s surface, natural or man-made features covering the earth’s surface.

Other non-geophysical surveying and mapping services

10. Topographic and planimetric surveying and mapping services

Surveying for the purpose of determining the shape (relief) of the surface of the land or the location of natural and man-made features on the surface and the preparation or revision of a map indicating the elevation of the surface (relative to a datum point) and slope.

11. Hydrographic and bathymetric surveying and mapping services

Surveying for the purpose of determining the geometric and dynamic characteristics of bodies of water, including:

the depth, temperature, or salinity of water;
the configuration of the bottom;
the velocities of currents;
the heights and times of tides and water stages;
the location of fixed objects used in navigation;
the preparation or revision of maps showing this information.

12. Boundary, property line and cadastral surveying and mapping services

Surveying for the purpose of establishing or re-establishing a boundary or property line on the ground, or for preparation of a map or plan showing a boundary or property line(s), including surveying for legal or cadastral purposes.

13. Subdivision layout and design

Dividing a piece of land into smaller pieces such as:

lots, streets, and rights of way;
marking or monumenting all necessary corners or dividing lines;
preparing maps or plans showing all information regarding adjoining land affecting the boundaries;
may include layout of roadway, and storm water/sanitary systems.

14. Construction surveying

Surveying prior to and during construction to control elevation, horizontal location and dimensions, and configuration; to determine if the construction was adequately completed; and to obtain dimensions essential for calculating quantities used in paying for construction.

15. Geodetic surveying and ground control support

Surveying for the purpose of determining the precise horizontal or vertical position of points or monumented locations to provide a reference framework for further surveys.

Include ground control support.

16. Thematic and orthophoto mapping and aeronautical and nautical charting

Thematic mapping is the preparation and revision of specialized map and data products designed to portray specific data themes (natural resource, demographic, economic, biological, etc.) .
Orthophoto mapping is the preparation and revision of orthophoto maps.
Aeronautical charting is the preparation and revision of charts designed primarily for use in aeronautical navigation. The aeronautical chart provides important information about flight paths, airport approaches and facilities, as well as landmark features.
Nautical charting is the preparation and revision of charts designed primarily for use in nautical navigation. Features usually shown are: bathymetric contours, navigational hazards, aids to navigation, port facilities, water depths and type of shoreline.

Other services

17. Geographic information system (GIS) development and customization

Design, development, modification and customization of a geospatially-referenced information system.

18. Other sales

Include:

geophysical software and equipment;
geographic information system (GIS) software;
satellite images;
maps;
geophysical data management services;
geospatial data conversion and digitizing services;
consulting services;
expert witness services;
training.

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

J - International transactions

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

General information

Survey purpose

Data-sharing agreements

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

5-3600-85.3 STC/UES-425-75385

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

Include:

sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

J - International transactions

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

General information

Survey purpose

Data-sharing agreements

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

5-3600-170.3 STC/UES-425-75382

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

North American Industry Classification System Description of the Real Estate Brokers

The categories to select from on the questionnaire use a coding system called the North American Industry Classification System (NAICS). The NAICS system was developed by the statistical agencies of Canada, Mexico and the United States against the background of the North American Free Trade Agreement. It is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies.

In order to help you choose the category that best describes the activity of your business, here is a short description of each category.

Real estate broker or real estate brokerage firm

Business units or individuals that are licenced or registered as real estate brokers where the primary activity (main source of revenue) is renting, buying and selling real estate for others on a fee or commission basis. Brokers may also assist vendors by advertising and listing properties, conducting open houses for prospective buyers, assist prospective buyers by selecting, visiting and making purchase offers. Secondary broker activities can include the rental or leasing of client owned properties, referrals, franchise operations, real estate advisory/consulting services and property appraisals.

Exclude brokers acting in the capacity of independent real estate sales persons.

Independent real estate sales persons

Business units or individuals that are licenced to participate in the activities of buying and selling real estate, who are obligated by contract to represent real estate brokers and are not considered to be regular employees. Independents can be identified by various names such as real estate agents, sales representatives, sales associates and associate brokers. This category also includes brokers that are acting in the capacity of independent real estate sales persons. If you are an independent real estate sales person please indicate this by completing the section “describe the nature of your business”.

Other activities

If you have selected “independent real estate salespersons” or “other activities”, please complete question 1 so that we may properly classify your business unit(s) according to the primary source of revenue.

Once this is done, we request that you complete Section L and return the questionnaire.

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

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

Brokerage services

1. Commissions earned from real estate and lots

Include commissions and fees earned for the sale or re-sale of homes, buildings, businesses, lands and properties (include in trust amounts).

a) Sales of residential real estate and lots

Assisting buyers and sellers of residential real estate, acting in an agency capacity, for a fee or commission. Includes residential real estate auction services.

Exclude:

advising clients on property matters, but not acting in an agency capacity (provide in question 3).

b) Rental of residential and real estate lots

Assisting owners of residential real estate to rent it, acting in an agency capacity, for a fee or commission.

Exclude:

advising clients on property matters, but not acting in an agency capacity (provide in question 3);
handling rentals for an owner as part of an ongoing property management service (provide in question 4).

c) Sales of commercial real estate and lots

Assisting buyers and sellers of non-residential real estate, acting in an agency capacity, for a fee or commission. Includes non-residential real estate auction services.

Exclude:

advising clients on property matters, but not acting in an agency capacity (provide in question 3).

d) Rental of commercial real estate lots

Assisting owners of non-residential real estate to rent it, acting in an agency capacity, for a fee or commission.

Exclude:

advising clients on property matters, but not acting in an agency capacity (provide in question 3);
handling rentals for an owner as part of an ongoing property management service (provide in question 4).

2. Revenue received from independent real estate associates

Include commissions, fees and other revenues that are paid by independent real estate sales persons to this surveyed business. Some examples of these are desk fees, deal fees, charges for office space/use, publicity and advertising.

3. Revenue from rental or leasing of property directly owned by the business unit

Include the revenue received from the rental or leasing of property owned by this business unit only if it is earned as part of the normal real estate broker operations of the business unit.

Exclude income generated from the rental or leasing of properties that are owned or partially owned by the business as investment properties or other types of operations that are not related to the real estate broker operations.

4. Real estate consulting services

Providing advice and guidance to clients regarding real estate. Includes advice on real estate-related accountancy, financing and similar matters that are provided to the client independently of the actual provision of accountancy, financial and similar services.

Include:

expert witness services related to real estate;
commercial and industrial location finding services.

Exclude:

advising clients on property matters, while acting in an agency capacity (provide in question 2).

5. Real estate appraisal services

Providing assessments of the value of real estate, in order to assist clients in buying, selling, or financing the purchase of real estate, or in dealing with tax matters. Includes general real estate appraisals, reviews of others’ appraisals and appraisals for taxation purposes.

Exclude:

providing advice about real estate and property matters, not associated with providing an appraisal (provide in question 3).

6. Real estate listing services

Providing a register of real estate offered for sale in an area, in a printed directory, electronic database or other format.

7. Other sales

Include the sales of all other goods, services and revenues not previously identified such as referrals or bad debt recoveries.

8. Total sales

Sum of questions 1 to 7.

Commissions information

9. Proportion of commissions and fees earned from real estate sales (as reported in question 1)

Selected expenditure information

10. Commissions and fees paid to independent real estate salespersons

Include all commissions and fees paid to independent real estate sales persons if they are by some means contracted to you.

Exclude commissions paid to your employees. These should be reported in salaries and wages, in Section E, question 1.

11. Commissions and fees paid to other real estate brokers

Include all commissions and fees paid to other real estate brokers for their actions in assisting in real estate transactions.

12. Total commissions

Sum of questions 10 and 11.

Personnel information

13. Number of paid employees

Include those employees who work full-time (those employees who work a standard workweek as defined by the business unit) or part-time (those employees who work fewer hours than a regular workweek or only work for a limited duration, such as seasonal, short term or employees hired for special projects).

14. Number of independent real estate salespersons

Include persons that are licensed to sell or trade in real estate and are contracted to work for your enterprise; these independents may themselves be licensed or registered as brokers but if they are contracted to work as an independent salesperson, they are treated as such.

General information

Survey purpose

Data-sharing agreements

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey - Annual

5-3600-173.3 STC/UES-425-75381

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

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

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

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

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

Exclude:

mini-warehouses.

Lessors - self-storage mini-warehouses

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

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

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

Property managers (residential and non-residential)

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

Exclude:

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

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

Condo association

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

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

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

1. Rental income - residential properties

Include:

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

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

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

Exclude:

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

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

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

Exclude:

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

c) Rental or leasing of land for residential uses

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

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

2. Rental income - non-residential properties

Include:

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

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

Exclude:

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

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

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

Exclude:

providing a location for the placement of vending machines.

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

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

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

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

Exclude:

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

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

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

Include:

rooms;
compartments;
lockers;
containers;
outdoor spaces.

4. Property management services

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

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

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

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

c) Land property management on behalf of property owners

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

Include:

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

6. Other sales (please specify)

Include:

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

7. Total sales

The sum of amounts reported at questions 1 to 6.

8. Percentage of total revenue from real estate investment trust

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

Selected expenditure information

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

9. Property management fees paid

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

10. Real estate commissions paid

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

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

11. Value of inducements to tenants

Includes:

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

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

12. Transfer taxes and lot levies paid

Please report expenses related to transfer taxes and lot levies.

13. Property taxes paid

Please report taxes paid on vacant land and buildings.

14. Mortgage interest paid

Please report the interest portion of the mortgage payments.

Excludes:

interest expenses related to bank loans.

Property information

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

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

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

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

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

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

Renovations and alterations

Definition of additions:

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

Definition of renovations:

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

Include:

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

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

Definition of replacement of equipment:

Installation of equipment that replaces an existing unit.

Include:

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

Definition of new installations:

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

Include:

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

18. Total capital expenditures

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

K - Provincial/territorial distribution

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

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

General information

Survey purpose

Data-sharing agreements

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

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

Record linkages

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

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

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

Thank you!

Unified Enterprise Survey

5-3600-208.3 STC/UES-462-75378

Reporting Guide

This guide is designed to assist you as you complete the 2010 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

General information
Data-sharing agreements
Additional information
Guidelines
A - Introduction
Coverage
Reporting period information
Main business activity
B - Revenue
C - Expenses
D - Inventories
E - Employment
F - Distribution of operating revenue by customer location
G - Events that may have affected your business unit
H - Comments

General information

What is the Annual Survey of Aquaculture Industry and why is it important?

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

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

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

the Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which, in turn, affect the cost of doing business.
businesses and associations use the survey results to:

- track their performance against industry averages;

- evaluate expansion plans;

- prepare business plans for investors;

- adjust inflation-indexed contracts;

- plan marketing strategies.

Why were you chosen to receive the Annual Survey of Aquaculture Industry?

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

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

Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

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

Your assistance in completing the enclosed survey is vital to the production of timely and accurate aquaculture statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1‑800‑972‑9692.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Aquaculture Industry is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19, which stipulates that completion of questionnaires issued under the Act is mandatory. Please visit our website at www.statcan.gc.ca. to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes, your answers are confidential. Statistics Canada is prohibited by law from releasing any information from this survey which would identify a person, business, or organization, without their prior consent. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation. The Canada Revenue Agency cannot access identifiable survey data from Statistics Canada.

These survey data will only be used for statistical purposes and will be published in an aggregate form only.

Data-sharing agreements

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

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

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

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

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

Record linkage

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

Additional information

In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

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

Please visit our website at www.statcan.gc.ca or contact Statistics Canada at 1‑800‑972‑9692 for more information about these data-sharing agreements.

Guidelines

General remarks

This guide is designed to help you complete the Annual Survey of Aquaculture Industry. It provides further clarification of each question by section and by line to enable complete and accurate responses. These eight sections comprise:

A - Introduction

B - Revenue

C - Expenses

D - Inventories

E - Employment

F - Distribution of operating revenue by customer location

G - Events that may have affected your business unit during the reporting period

H - Comments

The data requested can generally be obtained from:

the accounting records and financial statements for your business unit;
your employment and payroll records;
other sources ( e.g. , production manager).

While filling out the questionnaire:

print in ink;
report all dollar amounts in Canadian dollars (CAN$);
dollar amounts and percentages should be rounded to whole numbers;
when precise figures are not available, provide your best estimate.

A - Introduction

Coverage

Please report the data for the business unit identified on the questionnaire. Include only those operations located in Canada.

The first page asks for the name of a contact, and the section I, for the person primarily responsible for completing this questionnaire. Sometimes these are not the same people. Please answer both questions accurately.

Reporting period information

Lines 1 through 3

The reporting period for the Annual Survey of Aquaculture is your business unit’s 12-month fiscal period ending between April 1, 2010 and March 31, 2011.

On line 2, temporarily inactive means labour actions (strikes/lockouts), or international trade actions (duties/quotas) that result in a temporary cease of operations with planned resumption in the short term.

Main business activity

Lines 4 and 5

Please check the one main activity, at this business unit, which most accurately describes the primary source of revenue.

In order to help you choose the category that best describes the activity of your business, here is a short description of each category.

4. Finfish and shellfish farming:

Production of finfish (hatchery or grow-out)

This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.

Finfish production is reported as gutted head-on and the value is based on a farm-gate price.

Exclude establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

Production of shellfish (seed or grow-out)

This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.

Shellfish is reported as whole, with a farm-gate value.

Exclude establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

5. None of the above

If you have selected this box, please provide a description of the nature of your business so that we may properly classify your business unit according to the primary source of revenue and call us at 1-800‑972‑9692 to obtain further instructions.

B - Revenue

Revenue should be reported net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.

Lines 6 through 11: Finfish

Revenues reported on these lines relate to the sale of finfish and fish eggs for grow-out.

Lines 12 through 15: Molluscs

Revenues reported on these lines relate to the sale of shellfish. Any shellfish not specified on these lines should be reported on line 17, Sales of all other goods and services produced, and list the items.

Line 16: Aquaculture services

Line 17: Sales of all other goods and services produced

Include:

roe;
crustaceans;
seed or larvae for grow-out;
other shellfish not specified on lines 12 to 15;
aquaculture by-products.

Line 18: Sales of goods purchased for resale

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Line 19: Revenue from rental and leasing

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

Include:

revenue from rental or leasing of assets, including office space or other real estate, goods and/or machinery, and equipment owned by your business unit (including operating leases).

Exclude:

any residential rent or leasing.

Other operating revenue

Line 20: Consulting revenue

Line 21: Operating subsidies

Please report contributions that are allocated to the current operations of the reporting period. This includes non-repayable grants, contributions and subsidies from all levels of government.

Line 22: All other operating revenue

Operating revenue related to current operations not reported elsewhere. List major items.

Include:

franchise fees;
repairs and maintenance;
commission revenue.

Exclude:

interest and dividend income. Please report this revenue on line 24, Non-operating revenue.

Line 23: Total operating revenue

The sum of lines 6 to 22.

Line 24: Non-operating revenue

Include dividend and interest income.

Line 25: Total revenue

The sum of lines 23 and 24.

C - Expenses

Include all expenses within or outside of Canada recorded by this business unit. Exclude GST/HST and TVQ.

Labour remuneration

Line 26: Salaries and wages paid to employees for whom you issued a T4 – Statement of Remuneration Paid

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

Include:

vacation pay;
bonuses (including profit sharing);
employment commissions;
taxable allowances ( e.g. , room and board, vehicle allowances, gifts such as airline tickets for holidays);
any other allowance forming part of the employees’ earnings;
severance pay;
overtime payments.

Exclude:

all payments and expenses associated with outside contract workers. Please report these payments on the appropriate line of the “Purchased service expenses” sub-section, in Section C. Otherwise, report these payments on line 50, All other operating expenses.
payments to an employment agency or personnel supplier ( e.g. pay for temporary workers paid through an agency and/or charges for personnel search services). Please report these payments on line 41, Professional and business service fees.
payments to casual labour without a T4 Supplementary Form. Please report these payments on line 50, All other operating expenses.

Line 27: Employer portion of employee benefits paid for all employees for whom you issued a T4 – Statement of Remuneration Paid

Report expenses related to the employer portion of employee benefits.

Include:

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

Exclude:

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

Line 28: Total labour remuneration

The sum of lines 26 and 27.

Materials, components and supply expenses

Exclude capital expenditures.

Line 29: Feed

Line 30: Therapeutants

Include pesticides, drugs, vaccinations.

Line 31: Purchases of fish eggs, live fish, mollusc seed, spat and li ve larvae: for grow- out

Line 32: Purchases of fish eggs, live fish, mollusc seed, spat and live larvae: for processing

Line 33: Purchases of goods for resale

Report the cost of goods purchased for resale in the same condition as purchased.

Purchased energy and water expenses

Line 34: Cost of energy

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

Include:

electricity;
gasoline;
fuel oil;
diesel fuel;
propane;
natural gas;
water.

Exclude:

energy and water expenses that are covered in your rental and leasing expenses. Please report these payments at line 38, Rental and leasing expenses.

Management fees or other service fees paid to head office

Line 35: Management fees or any other service fees (for example legal fees, advertising fees, insurance) paid to head office and other business support units

Business support units include warehouses, sales centres, trucking facilities.

Purchased service expenses

Purchased service expenses are services purchased from external businesses ( e.g. , third parties). Exclude purchased services that have been reported at line 35, Management fees or any other service fee paid to head office.

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

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

Include:

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

Exclude:

shipping using own vehicles.

Line 37: Processing services

Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting, or shelling.

Line 38: Rental and leasing expenses

Include:

rental of real property (land, buildings, office space);
rental of motor vehicles;
rental of computers, machinery and equipment;
all associated energy, fuel and water expenses.

Line 39: Purchased repair and maintenance service expenses for buildings and structures, including janitorial and cleaning services

This item covers repair and maintenance costs related to the replacement of parts or other restoration of buildings and structures to keep your properties in efficient working condition.

Include:

waste removal services, hazardous and non-hazardous;
purchased materials, parts and labour;
sweeping and snow removal services.

Exclude:

property management fees. Please report these payments on line 41, Professional and business service fees.

Line 40: Purchased repair and maintenance service expenses for machinery and equipment and other goods

This item covers repair and maintenance costs related to the replacement of parts or other restoration of machinery, equipment, and other goods to keep your properties in efficient working condition. Include materials, parts and labour.

Line 41: Professional and business service fees

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

Include:

property management fees;
legal fees;
advertising fees;
information technology (IT) consulting and service fees;
accounting and auditing fees;
architectural fees;
engineering fees;
scientific and technical service fees;
other consulting fees (management, technical and scientific);
fees for human health services;
education and training fees;
payroll preparation fees;
payments to an employment agency or a personnel supplier ( e.g. pay for temporary workers paid through an agency and/or charges for personnel search services);
all other professional and business service fees.

Exclude:

service fees paid to head office and other business support units not included in this questionnaire. Please report these payments on line 35, Management fees or other service fees paid to head office and other business support units.

Line 42: Veterinary fees

Line 43: Insurance premiums (government and private)

Include:

livestock insurance premiums;
asset insurance premiums, including property and motor vehicle;
general liability insurance premiums;
all other insurance premiums not elsewhere specified.

Exclude:

premiums paid directly to your head office. Please report these payments on line 35, Management fees or other service fees paid to head office and other business support units;
payments on behalf of employees which are considered to be taxable benefits that were reported on line 27, Employer portion of employee benefits.

Line 44: Travel, meal and entertainment expenses

Travel

Include:

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

Meal and entertainment expenses

Include:

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

Line 45: Property and business taxes, licences and permits expenses

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

Include:

property taxes – except those which are covered in your rental and leasing expenses;
property/land transfer tax;
business and other fees (does not include business service fees);
vehicle licence fees;
other licences for which no goods or services are received from municipal, provincial, territorial and federal governments;
capital taxes;
lot levies;
building permits and development charges;
other property/business licences or permits not specified above.

Exclude:

lease fees or permits paid to governments ( i.e. access to shoreline or areas off-shore). Please report these payments on line 46, Lease fees or permits paid to governments.

Line 46: Lease fees or permits paid to governments ( i.e. access to shoreline or areas off-shore)

Other operating expenses

Line 47: Amortization and depreciation

Report the amortization/depreciation related only to the current reporting period.

Include:

amortization of tangible and intangible assets;
amortization of rental equipment;
a) for operating leases (by lessor)

b) for capital leases (by lessee)
amortization of current and deferred costs attributable to the current period;
amortization of deferred gains and losses on investments.

Line 48: Office and all other operating supplies and materials used in this business

Please report all office supplies and other operating supplies purchased and used by your business unit.

Line 49: Bad debts, donations and inventory adjustments

A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans. Bad debt recoveries are to be netted from bad debt expenses.

Include:

charitable or political donations;
allowance for bad debts.

Line 50: All other operating expenses

List major items.

Include:

payments and expenses associated with outside contract workers not elsewhere reported;
payments to casual labour without a T4 Supplementary Form;
other operating expenses not specified above.

Exclude:

interest expenses. Please report these amounts on line 52, Interest expenses.

Expense totals

Line 51: Total operating expenses

The sum of lines 28 to 50.

Line 52: Interest expenses

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

Include:

interest expenses related to all borrowing (loans and the interest portion of mortgage payments), including finance charges;
interest payments on capital leases;
any amortization of bond discounts.

Exclude:

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

Line 53: Total expenses

The sum of lines 51 and 52.

D - Inventories

Inventories are to be reported at book value ( i.e. , the value maintained in the accounting records). Please include inventory owned by this business unit within or outside Canada (including inventory held at any warehouse, selling outlet, in transit, or on consignment). Please exclude inventory held on consignment for others.

Line 54: Raw materials

For example: feed.

Line 55: Goods in process

For example: in pools, pens, on beaches and on grow-out sites.

Line 56: Finished products

For example: finfish, molluscs, and crustacean ready for market.

Line 57: Goods purchased for resale (in the same condition as purchased)

Line 58: Total inventories

The sum of lines 54 to 57.

E - Employment

Line 59: Please report average number of people employed during the reporting period.

Include full-time, part-time and temporary employees and employees absent with pay.

Exclude contract workers who are not part of your payroll.

F - Distribution of operating revenue by customer location

Please indicate the percentage of total operating revenue (reported at line 23) by the location of the customer to whom the goods or services were delivered. Please ensure that the sum of percentages reported in this section equals 100%.

Customers in Canada

Line 60: Newfoundland and Labrador

Line 61: Prince Edward Island

Line 62: Nova Scotia

Line 63: New Brunswick

Line 64: Quebec

Line 65: Ontario

Line 66: Manitoba

Line 67: Saskatchewan

Line 68: Alberta

Line 69: British Columbia

Line 70: Yukon

Line 71: Northwest Territories

Line 72: Nunavut

Customers outside Canada (exports)

Line 73: United States

Line 74: Mexico

Line 75: Asia and Oceania

Line 76: All other countries

G - Events that may have affected your business unit

Line 77: Compared to last fiscal year, list any events that may have significantly affected the reported values for this business unit during this reporting period. Please specify.

Include:

merger and acquisitions, please list business units involved;
increase in business;
price changes, goods and/or services sold (output);
adverse weather or natural disaster;
decrease in business;
changes in industry regulation;
foreign exchange;
temporary shutdown;
permanent shutdown;
change in product line;
strike;
restocking issues;
outbreak of disease;
price changes, labour and/or raw materials (input).

H - Comments

We welcome any comments. Please be assured that we review all comments with the intent of improving the survey.

Thank you for your co-operation.

All data provided are kept confidential.

Unified Enterprise Survey - Annual

5-3600-226.3 STC/UES-190-60181

Reporting Guide

This guide is designed to assist you as you complete the 2010 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act. The confidentiality provisions of the Statistics Act are not affected by either the Access to information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.

Information from this survey will be used for statistical purposes only and will be published in aggregate form only.

Help Line: 1-800-972-9692

B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
General information
Survey purpose
Data-sharing agreements
Record linkages

B - Main business activity

1. Please describe the nature of your business.

To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.

2. Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.

Record production

This industry is comprised of business units primarily engaged in record production. These business units contract with musical artists, and arrange and finance the production of original master recordings. Business units in this industry hold the copyright to the master recording and derive most of their revenue from selling, leasing, and licensing master recordings.

Integrated record production and distribution

This industry is comprised of business units primarily engaged in releasing, promoting and distributing sound recordings. Business units in this industry manufacture or arrange for the manufacture of recordings, such as audio tapes/cassettes and compact discs, and promote and distribute these products to wholesalers, retailers or directly to the public. These business units produce master recordings themselves, or obtain reproduction and/or distribution rights to master recordings produced by record production companies or other integrated record companies.

Music publishing

This industry is comprised of business units primarily engaged in acquiring and registering copyrights for musical compositions and promoting and authorizing the use of these compositions in recordings, on radio and television, in motion pictures, live performances, print, multimedia or other media. Business units in this industry represent the interests of songwriters or other owners of musical compositions in generating revenue from the use of such works, generally through licensing agreements. These business units may own the copyright or act as administrator of the music copyrights on behalf of copyright owners.

Sound recording studio

This industry is comprised of business units primarily engaged in providing the facilities and technical expertise for recording musical performances. Business units in this industry may also provide audio production or post-production services for producing master recordings, and audio services for film, television and video productions.

Other sound recording services

This industry is comprised of business units, not classified to any of the above sound recording industries, that are primarily engaged in providing sound recording services, such as audio taping of meetings and conferences.

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2010 and March 31, 2011. Please indicate the reporting period covered by this questionnaire.

D - Revenue

A detailed breakdown may be requested in other sections.

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

Include:

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

Exclude:

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

2. Grants, subsidies, donations and fundraising

Please report contributions received during the reporting period.

Include:

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

3. Royalties, rights, licensing and franchise fees

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

4. Investment income (dividends and interest)

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

Include interest from:

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

Exclude:

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

5. Other revenue (please specify)

Include:

amounts not included in questions 1 to 4 above.

6. Total revenue

The sum of questions 1 to 5.

E - Expenses

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

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

Include:

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

Exclude:

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

2. Employer portion of employee benefits

Include contributions to:

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

3. Commissions paid to non-employees

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

Include:

commission payments to independent real estate agents and brokers.

4. Professional and business services fees

Include:

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

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

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

Include:

hired casual labour and outside contract workers.

6. Charges for services provided by your head office

Include:

parent company reimbursement expenses and interdivisional expenses.

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

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

Include:

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

Exclude:

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

8. Office supplies

Include:

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

Exclude:

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

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

Include:

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

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

Include expenses for the repair and maintenance of:

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

Also include janitorial and cleaning services and garbage removal.

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

Include:

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

Insurance recovery income should be deducted from insurance expenses.

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

Include:

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

13. Travel, meals and entertainment

Include:

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

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

Include:

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

Exclude:

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

15. Property and business taxes, licences and permits

Include:

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

16. Royalties, rights, licensing and franchise fees

Include:

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

17. Delivery, warehousing, postage and courier

Include:

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

18. Financial service fees

Include:

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

Exclude:

interest expenses.

19. Interest expenses

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

Include interest on:

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

20. Amortization and depreciation of tangible and intangible assets

Include:

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

21. Bad debts

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

Include:

allowance for bad debts.

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

22. All other expenses (please specify)

Include:

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

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

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

Thank you!

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Reporting Guide

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Reporting Guide

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Reporting Guide

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