Unified Enterprise Survey - Annual

5-3600-35.3 STC/UES-425-60137

Reporting Guide

This guide is designed to assist you as you complete the 2009 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-888-881-3666

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.

Table of contents

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2009 and March 31, 2010. 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;
• research and development;
• 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;
• education and training expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

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

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

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.

For more information about these data-sharing agreements, please contact Statistics Canada at 1-888-881-3666 or visit our website at
www.statcan.gc.ca/survey-enquete/index-eng.htm.

Thank you!

Unified Enterprise Survey - Annual

5-3600-26.3 STC/UES-425-60132

Reporting Guide

This guide is designed to assist you as you complete the 2009 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-888-881-3666

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.

Table of contents

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

B - Main business activity

1. Please describe the nature of your business.

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

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

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

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

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

Software publishers

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

Include:

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

Exclude:

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

Data processing, hosting, and related services

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

Include:

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

Exclude:

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

Computer systems design and related services

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

Include:

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

Exclude:

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

C - Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2009 and March 31, 2010. 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;
• research and development;
• 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;
• education and training expenses;
• recruiting expenses.

23. Total expenses

The sum of questions 1 to 22.

24. Corporate taxes, if applicable

Include:

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

25. Gains (losses) and other items

Include:

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

26. Net profit/loss after tax and other items

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

F - Industry characteristics

Sales breakdown by products

1. Information technology (IT) technical consulting services

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

2. Custom software design and development services

a) Web site design and development services

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

b) Database design and development services

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

c) Customization and integration of packaged software

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

d) Other custom application design and development services

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

3. Computer systems and network design and development services

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

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

b) Computer systems design, development and integration services

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

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

• Web site hosting services

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

• Application service provisioning (ASP)

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

• Business process management

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

• Collocation

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

• Data storage

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

• Data management

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

5. IT infrastructure and network management services

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

a) Network management

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

b) Computer systems management services

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

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

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

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

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

8. Software publishing

a) System software (include programming languages)

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

• Operating system software

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

• Network software

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

• Database management software

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

• Development tools and programming languages software

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

b) Application software (include entertainment and gaming software)

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

• General business productivity and home use applications

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

• Cross-industry applications

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

• Vertical market applications

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

• Utilities software

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

G - Personnel

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

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

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

2. Paid employees

a) Average number of paid employees during the reporting period

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

Exclude:

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

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

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

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

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

H - Sales by type of client

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

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

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

1. Clients in Canada

a) Businesses

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

Include:

• sales to Crown corporations.

b) Individuals and households

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

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

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

Include:

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

2. Clients outside Canada

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

Include:

• sales to foreign subsidiaries and affiliates.

I - Sales by client location

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

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

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

J - International transactions

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

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.

For more information about these data-sharing agreements, please contact Statistics Canada at 1-888-881-3666 or visit our website at
www.statcan.gc.ca/survey-enquete/index-eng.htm.

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 2009 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-888-881-3666

Table of contents

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 1-888-881-3666.

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. You can consult a copy of the Statistics Act on our website www.statcan.gc.ca).

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.

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, 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.

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 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.

For more information about these data-sharing agreements, please contact Statistics Canada at 1-888-881-3666 or visit our website at www.statcan.gc.ca.

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, 2009 and March 31, 2010.

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 1-888-881-3666 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 renumeration

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 live 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  ees;
• 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 crustacea 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.