Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

1. Yes
2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

1. Yes
2. No

4. Indicate the accounting standard used to complete this questionnaire.

1. International Financial Reporting Standards (IFRS)
2. Accounting Standards for Private Enterprises (ASPE)
3. United States Generally Accepted Accounting Principles (U.S. GAAP)
4. Other (specify)

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

• From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

1. Cash and deposits – Canadian currency
2. Cash and deposits – foreign currency
3. Accounts receivable
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
11. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential
    2. Non-residential
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Non-mortgage loans to non-affiliates
22. Non-mortgage to non-affiliates ─ accumulated allowance for credit loss
23. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
24. Reinsurance contract held assets
25. Insurance contract assets
26. Asset for insurance acquisition cash flows
27. Equity accounted investees
28. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
29. Accrued pension asset
30. Deferred income tax asset
31. All other assets
    • Specify all major items within other assets
32. Other allowances for credit losses

Total assets

Liabilities and equity

Liabilities

8. Report your liabilities.

1. Insurance contract liabilities
2. Accounts payable
3. Income taxes payable
4. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
5. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
6. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
   1. From lenders in Canada ─ banks
   2. From lenders in Canada ─ credit unions
   3. From lenders in Canada ─ other lenders in Canada
   4. From lenders outside Canada
7. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
8. Borrowing from non-affiliates ─ other borrowings
9. Equity securities classified as liabilities
10. Derivative liabilities
11. Obligations related to repurchase agreements
12. Accrued pension liability
13. Non-pension post retirement benefits
14. Deferred income tax liability
15. Policyholders’ liabilities
16. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

Equity

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholders’ equity
6. Retained earnings
   1. Reserves required by the Office of the Superintendent of Financial Institutions, general reserves and contingency reserves
   2. Earned surplus
   3. Head office account

Total equity

Total liabilities and total equity

Earned surplus

10. Report your earned surplus.

1. Earned surplus and head office accounts
   1. Opening balance
   2. Net income (loss) for the current period
   3. Transfers from (to) share capital
   4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Income Statement

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your insurance operations.

1. Insurance revenue
   1. Insurance revenue (excluding reinsurance)
   2. Reinsurance revenue (net)
   3. Total insurance revenue
2. Insurance expenses
   1. Insurance expenses (excluding reinsurance)
   2. Reinsurance expenses (net)
3. Commissions
4. Taxes ─ insurance operations
5. Depreciation ─ underwriting
6. Amortization
   • Intangible assets
   • Amortization ─ other
7. Wages and salaries
8. Employer portion of employee benefits
9. Pension expense
   1. Current service cost
   2. Other pension expenses
10. Stock options expense
11. Indirect taxes
12. Software, research and development
13. Impairments
    1. Credit losses on receivables
    2. Other impairments
14. Charitable donations
15. Dividends and experience rating refunds to policyholders
16. Other operating expenses

Total claims and expenses

Net-income operating results insurance-service

Investments and ancillary operations

13. Report your investments and ancillary operations.

1. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
2. Interest revenue from foreign sources
3. Dividends
   1. From Canadian corporations
   2. From foreign corporations
4. Rental revenue
5. All other investment revenues
   • Specify all major items within other investment revenues
   • Total investment revenue
6. Interest expense
   1. Debt securities
   2. Amounts owing to affiliates
   3. Mortgages
   4. Other interest expenses
7. Dividends paid on equity securities classified as liabilities
8. Operating expenses applicable to investment operations
   1. Depreciation
   2. Other operating expenses
      • Total investment expense
9. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
10. Income (loss) from ancillary operations
    • Specify all major items within income (loss) from ancillary operations
11. Gains and losses ─ foreign exchange
    1. Realized
    2. Unrealized
12. All other revenues
    • Specify all major items within other revenues
13. All other expenses
    • Specify all major items within other expenses

Income

14. Report your income.

1. Income (loss) before income taxes
2. Current income tax expense
3. Deferred income tax expense
4. Income (loss) after income taxes
5. Equity in unconsolidated affiliates
6. Net income (loss)
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
7. Other comprehensive income
   1. Items that will not be reclassified to net earnings
   2. Items that may be reclassified subsequently to net earnings
   3. Reclassification of realized (gains) losses to net earnings
   4. Income taxes
8. Comprehensive income
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report insurance revenue and expenses by line of business.

1. Canadian insurance revenue (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance revenue (excluding reinsurance)
2. Canadian insurance expenses (excluding reinsurance)
   1. Personal property
   2. Commercial property
   3. Automobile
   4. Accident and sickness
   5. Marine and aircraft
   6. Liability
   7. Other
      • Total Canadian insurance expenses (excluding reinsurance)
3. Foreign insurance revenue
   1. Insurance revenue from offices in Canada
   2. Insurance revenue from offices outside Canada
      • Total foreign insurance revenue
4. Foreign insurance expenses
   1. Insurance expenses from offices in Canada
   2. Insurance expenses from offices outside Canada
      • Total foreign insurance expenses

16. Report the number of policies in force by line of Canadian business.

1. Property
   1. Personal
   2. Commercial
2. Automobile
3. Accident and sickness
4. Marine and aircraft
5. Liability
6. Other line of Canadian business

Total number of policies in force from Canadian business

17. Report the number of policies in force from foreign business.

1. Foreign business written by offices in Canada
2. Foreign business written by offices outside Canada

Total number of policies in force from foreign business

Disclosure of selected accounts

18. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and
5. Non-life technical reserves

19. Allocate the changes to selected assets and liabilities.

1. Investments in and claims on parent, subsidiaries and affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
2. Canadian and foreign investments in non-affiliates ─ debt securities
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, funds or trust units and other equity
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
5. Mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
6. Non-mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
7. Fixed assets ─ depreciable assets and land
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
8. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
9. Intangible assets
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange valuation adjustments
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
10. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
11. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
12. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
13. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses

Reporting entity

1. Indicate which type of corporation this report covers.

1. A single corporation
2. Part of a corporation
3. A consolidated family of corporations
4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

1. Yes
2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

1. Yes
2. No

4. Indicate the accounting standard used to complete this questionnaire.

1. International Financial Reporting Standards (IFRS)
2. Accounting Standards for Private Enterprises (ASPE)
3. United States Generally Accepted Accounting Principles (U.S. GAAP)
4. Other (specify)

5. Indicate the currency used to complete this survey.

1. Canadian dollars
2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

• From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

1. Cash and deposits – Canadian currency
2. Cash and deposits – foreign currency
3. Accounts receivable
4. Allowance for credit losses on receivables
5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
   1. In Canada
   2. Outside Canada
6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
   1. In Canada
   2. Outside Canada
7. Investments in and claims on parent, subsidiaries and affiliates ─ net assets of foreign offices
8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
   1. In Canada
   2. Outside Canada
9. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
11. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
13. Canadian investments in non-affiliates ─ other investments
14. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
15. Foreign investments in non-affiliates ─ other investments
16. Derivative assets
17. Reverse repurchase agreements
18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential ─ to individuals and unincorporated businesses
    2. Residential ─ to others
    3. Non-residential ─ to individuals and unincorporated businesses
    4. Non-residential ─ to others
19. Mortgage loans to non-affiliates ─ secured by property outside Canada
20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
21. Home equity lines of credit
22. Non-mortgage loans to non-affiliates
    1. To policyholders
    2. To others
23. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
24. Fixed assets
    1. Depreciable assets and land
    2. Investment properties ─ Canadian
    3. Investment properties ─ foreign
    4. Accumulated depreciation
25. Reinsurance contract held assets
26. Insurance contract assets
27. Asset for insurance acquisition cash flows
28. Equity accounted investees
29. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
30. Accrued pension asset
31. Deferred income tax asset
32. Segregated funds net assets
33. All other assets
    • Specify all major items within other assets
34. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities.

1. Insurance and investment contract liabilities
   1. Insurance contract liabilities
   2. Reinsurance contract held liabilities
   3. Investment contract liabilities
2. Insurance premiums and annuity considerations received in advance
3. Provisions for policyholder dividends and experience rating refunds
4. Accounts payable
5. Income taxes payable
6. Amounts owing to affiliates
   1. In Canada
   2. Outside Canada
7. Borrowing from non-affiliates ─ mortgage loans
   1. Residential
   2. Non-residential
8. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
   1. From lenders in Canada ─ banks
   2. From lenders in Canada ─ credit unions
   3. From lenders in Canada ─ other lenders in Canada
   4. From lenders outside Canada
9. Borrowing from non-affiliates ─ debt securities
   1. Term-to-maturity of less than one year
   2. Term-to-maturity of one year or more
10. Borrowing from non-affiliates ─ other borrowings
11. Equity securities classified as liabilities
12. Derivative liabilities
13. Obligations related to repurchase agreements
14. Accrued pension liability
15. Non-pension post retirement benefits
16. Amounts due in respect of staff pension plan
17. Segregated fund liabilities
18. Deferred income taxes liability
19. Policyholder’s liabilities
20. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

9. Report your equity.

1. Share capital
   1. Preferred
   2. Common
2. Contributed surplus
3. Accumulated other comprehensive income
4. Non-controlling interest
5. Policyholder’s equity
6. Retained earnings/Head office account
   1. Appropriated
   2. Unappropriated

Total equity

Total liabilities and total equity

10. Report your unappropriated retained earnings.

1. Unappropriated retained earnings
   1. Opening balance
   2. Net income (loss) for the current period
   3. Transfers from (to) share capital
   4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
2. Dividends declared
   1. Cash ─ preferred shares
   2. Cash ─ common shares
   3. Other dividends

Closing balance

Revenues and expenses

11. What period does this income statement cover?

• From: YYYY-MM-DD to YYYY-MM-DD

12. Report your revenue.

1. Insurance revenue
2. Interest revenue from Canadian sources
   1. Debt securities
   2. Debt claims on affiliates
   3. Mortgages
   4. Other interest revenue
3. Interest revenue from foreign sources
4. Dividends
   1. From Canadian corporations
   2. From foreign corporations
5. Rental revenue
6. Gains and losses ─ fair value adjustments
   1. Realized
   2. Unrealized
7. Gains and losses ─ foreign exchange
   1. Realized
   2. Unrealized
8. All other revenues
   • Specify all major items within other revenues

Total revenue

13. Report your expenses.

1. Claims and benefits
2. Commissions
3. Increase (decrease) insurance and investment contract liabilities
   1. Net finance income (expenses) from insurance contracts
   2. Movement in investment contract liabilities
4. Experience rating refunds
5. Wages and salaries
6. Employer portion of employee benefits
7. Pension expense
   1. Current service cost
   2. Other pension expense
8. Stock option expense
9. Indirect taxes
10. Depreciation and amortization
    1. Depreciation
    2. Amortization ─ intangible assets
    3. Amortization ─ other
11. Software and research development
12. Impairments
    1. Credit losses on receivables
    2. Other impairments
13. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
14. Dividends paid on equity securities classified as liabilities
15. Charitable donations
16. Other general operating expenses
17. All other expenses
    • Specify all major items within other expenses

Total expenses

Income

14. Report your income.

1. Income (loss) before income taxes
2. Current income tax expense
3. Deferred income tax expense
4. Income (loss) after income taxes
5. Equity in unconsolidated affiliates
6. Net income (loss)
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
7. Other comprehensive income
   1. Items that will not be reclassified to net earnings
   2. Items that may be reclassified subsequently to net earnings
   3. Reclassification of realized (gains) losses to net earnings
   4. Income taxes
8. Comprehensive income
   1. Attributable to non-controlling interest
   2. Attributable to equity shareholders
   3. Attributable to others
9. Net income from foreign operations

Disclosure of selected accounts

15. Report premiums by line of business.

1. Premiums ─ direct premiums
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
2. Premiums ─ premiums assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
3. Premiums ─ premiums ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
4. Claims and benefits ─ direct
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
5. Claims and benefits ─ assumed
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other
6. Claims and benefits ─ ceded
   1. Life
   2. Annuity
   3. Accident and sickness
   4. Property and casualty
   5. Other

16. Report the number of policies in force by line of business

1. Life
2. Annuity
3. Accident and sickness
4. Property and casualty
5. Other

17. Report other disclosures.

1. Equity method dividends
   1. Canadian dividends
   2. Foreign dividends
2. Securitized assets ─ recognized
   1. Credit cards
   2. Mortgages
   3. Other assets
3. Securitized assets ─ unrecognized
   1. Credit cards
   2. Mortgages
   3. Other assets
4. Capitalized expenses for software, research and development

18. Allocate the changes to selected assets and liabilities.

1. Investments in and claims on parent, subsidiaries and affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
2. Canadian and foreign investments in non-affiliates ─ debt securities
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
3. Canadian and foreign investments in non-affiliates ─ corporate shares, funds or trust units and other equity
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
5. Mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
6. Home Equity lines of credit
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
7. Non-mortgage loans to non-affiliates
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
8. Fixed assets ─ depreciable assets and land
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
9. Fixed assets ─ investment properties
   1. Initial balance
   2. Net (purchases-sales or issuances-repayments and other changes)
   3. Fair value adjustments and foreign exchange
   4. Other adjustments
      • Closing balance
   5. Realized gains and losses
10. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
11. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
12. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
13. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses
14. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
       • Closing balance
    5. Realized gains and losses

The following table provides a detailed chronology of the various baskets implemented from the inception of the CPI in 1913 until the 2023 basket. It includes the basket reference period; the first month published with the new basket; the last month of use of the basket; any major revisions made at the time of the basket update; changes to the target population and/or geographical coverage; the introduction of new products into the basket or sample; as well as notable changes that were made to the classifications, scope or methodologies.

Table – Detailed chronology of basket updates and changes to the Consumer Price Index (CPI)

Basket Reference YearFootnote 1	Basket start monthFootnote 2	Basket end monthFootnote 3	Revisions at basket update	Target population/geographical coverage	New products introduced	Other notable changes
2023	May 2024	N/A	N/A	N/A	N/A	Some existing elementary aggregates are now basic aggregates to provide more granular data. Previously classified as elementary aggregates in the fresh or frozen beef category, the following indexes are now published as basic aggregates under the same category: fresh or frozen beef hip cuts, fresh or frozen beef loin cuts, fresh or frozen rib cuts, fresh or frozen beef chuck cuts, fresh stewing beef, fresh or frozen ground beef and other fresh or frozen beef. Similarly, the following indexes are now published as basic aggregates under fresh or frozen pork: fresh or frozen pork loin cuts, fresh or frozen pork shoulder cuts and other fresh or frozen pork. Previously these indexes existed in the fresh or frozen pork index as elementary aggregates and were not published.  To publish at the same level of detail as beef and pork products, new basic aggregates were created and are now published under the fresh or frozen chicken category. These include fresh or frozen chicken breasts, fresh or frozen chicken thighs, fresh or frozen chicken drumsticks, fresh or frozen whole chicken and other fresh or frozen chicken. Previously, prices for these products were collected but were grouped together under the same category.  As the service became available in more locations, geographic coverage of ridesharing increased in the CPI, with basket weights added in Prince Edward Island and Nova Scotia. Various elementary aggregates under the audio equipment index were streamlined to reduce unnecessary detail at the lowest levels of aggregation, with no changes to the goods and services priced under this series. Expenditures for these elementary aggregates are still included and are now labelled portable audio equipment and non portable audio equipment.
2022	May 2023	Apr. 2024	N/A	N/A	Introduction of charcoal barbecues and snow removal equipment.	Some existing elementary aggregates are now basic aggregates to provide more granular data. Previously classified in the other fresh fruit category, citrus (excluding oranges), grapes, and berries (including cherries) are now published under fresh fruit. Similarly, carrots, onions, peppers, cucumber and mushrooms are now published separately under fresh vegetables. Previously these products were included in the other fresh vegetables index. Publication of provincial level price indexes and weights for cellular services. Various elementary aggregates under the homeowners' maintenance and repairs index were streamlined to reduce unnecessary detail at the lowest levels of aggregation. New elementary aggregates were created for the introduction of charcoal barbecues and snow removal equipment. New elementary aggregates were created for small appliances for food and beverage preparation, as well as for infant and baby hygiene products. These will include existing representative products previously classified under all other household appliances and all other personal care supplies and equipment, respectively. Telephone equipment, which included land lines, was removed from the list of basic aggregates due to a small basket share. Certain consumer electronics such as DVD players, DVD recorders and video cameras were removed from the list of elementary aggregates.
2021	May 2022	Apr. 2023	N/A	N/A	Introduction of prices for the purchase of used passenger vehicles.	Implement methodology for two new product classes (purchase of new passenger vehicles, purchase of used passenger vehicles). Incorporate timely alternate data including various Statistics Canada and external data sources. Introduction of separate published classes for purchase of new passenger vehicles and purchase of used passenger vehicles.
2020	Jun. 2021	Apr. 2022	N/A	N/A	Introduction of prices and weights for shipping fees, local delivery fees, digital subscription services to magazines and video gaming consoles.	Household Final Consumption Expenditure (HFCE) and related System of National Accounts (SNA) data for reference year 2020 are incorporated, together with Survey of Household Spending (SHS) 2019, and timely alternative data including various Statistics Canada data. Four new elementary product classes are introduced for shipping fees, local delivery fees, digital subscription services to magazines and video gaming consoles.
2017	Jan. 2019	May 2021	N/A	N/A	Introduction of therapeutic and recreational cannabis, audio streaming services, platform-based taxi services, platform-based short-term accommodation services, commuter train fares and some food products.	Two new elementary aggregates created for the introduction of therapeutic cannabis and recreational cannabis.
2015	Jan. 2017	Dec. 2018	N/A	N/A	N/A	Further obsolete consumer electronics and services such as video rentals removed from basic classes. Luxury passenger vehicles added as a separate elementary aggregate. First update of the food weights for the Northern Territories from the redesigned Survey of Household Spending (SHS-R).
2013	Jan. 2015	Dec. 2016	N/A	N/A	Additional fruits and vegetables added to list of elementary aggregates. On-line video subscriptions included with satellite and cable video subscriptions.	Certain obsolete products such as 35mm film removed from list of elementary aggregates. Clothing elementary aggregates below the basic class level are reorganised to better represent the current clothing market.
2011	Feb. 2013	Dec. 2014	N/A	N/A	N/A	The first basket update using the SHS-R. The first biennial basket update.
2009	May 2011	Jan. 2013	N/A	N/A	Several new product classes were added to the CPI basket including smartphones, tablet PCs, funeral services, retail club memberships, government services (e.g. passport fees).	N/A
2005	May. 2007	Apr. 2011	N/A	N/A	Medical services not covered by provincial health care systems were introduced into the basket.	N/A
2001	Jan. 2003	Apr. 2007	N/A	An index for Iqaluit, the capital city of the newly created Territory of Nunavut, was calculated from December 2002 onwards with December 2002 as the time base.	Internet access services and financial services were both added to the CPI basket as new product classes.	The first CPI basket to be based on the SHS rather than on the FAMEX. The CPI classification for clothing was collapsed into women's clothing, men's clothing and children's clothing, since the SHS did not have the more detailed breakdown previously available in FAMEX.
1996	Jan. 1998	Dec. 2002	N/A	Target population was expanded to include all private households in Canada. The condition of population equal to or greater than 30,000 was dropped.	N/A	No adjustment was made to the basket weight for alcohol.
1992	Jan. 1995	Dec. 1997	N/A	Target population was expanded to include expenditures made by residents of smaller cities, towns and rural communities. Also added were expenditures made by households that existed for only part of the basket reference year 1992 (such as college students living separately during the school year).	N/A	The introduction of the 1992 basket was postponed by two years to ensure it would reflect adjustments to consumption patterns resulting from the introduction of the Goods and Services Tax (GST) and the removal of the Federal Sales tax in January 1991. The "housing" component from the 1986 basket was split into two major components: "shelter" and "household operations, furnishings and equipment". This brought the number of major components to a total of eight. Also, the definition of "shelter" was changed. The traveller accommodation category, which was part of the 1986 definition of "shelter", was moved to "recreation" with the introduction of the 1992 basket. To provide some continuity certain aggregates were reconstructed using their 1986 basket definitions.
1986	Jan. 1989	Dec. 1994	N/A	Eighty-two urban centres were grouped into 34 strata.	N/A	N/A
1982	Jan. 1985	Dec. 1988	N/A	Whitehorse and Yellowknife were incorporated into the calculation of the All-items CPI.	N/A	A standard classification of goods and services (the Consumer Classification System) was introduced.
1978	Apr. 1982	Dec. 1984	N/A	The general target population remained the same as in the previous basket. Indices for two northern cities, Whitehorse and Yellowknife, were calculated for the first time. Sixty-four urban centres were grouped into 31 strata, using geographical proximity and urban centre size as major criteria of this stratification.	N/A	N/A
1974	Oct. 1978	Mar. 1982	Previously published city indices were revised to reflect an expanded shelter component.	Canadian families and unattached individuals living in private households in urban centres with populations of 30,000 and over. This was the first time that family size and household income were not determinants of the target population.	N/A	A policy of regular basket updates was established, with the updates tied to a four-year cycle of the FAMEX. National indices were calculated as weighted averages of the corresponding indices for 59 urban centres. The New Housing Price Index (NHPI) replaced the Residential Building Construction Input Price Index in the CPI series measuring homeowners' replacement cost, mortgage interest cost and insurance for owned accommodation.
1967 (with 1969 food basket)	May 1973	Sep. 1978	"No revision" policy.	All Canadian families living in urban centres with metropolitan populations exceeding 30,000, ranging in size from two to six persons, consisting of any combination of adults or adults and children, and with annual incomes during the basket reference period ranging from $4,000 to $12,000.	Forty-four new products were added to the basket. Examples include: parking, stereos, cameras, hotels/motels, tuition fees and alcohol consumed in licensed premises. Twenty-four products were removed from the basket. Examples include: lard, coal, wool blanket, knitting yarn, doctors' services, prepaid medical care.	A supplementary product classification was created in order to calculate separate indices for goods and services. This marked the return to annual weights for food, replacing the seasonal food weights used in the CPI since 1949.
1957	Jan. 1961	Apr. 1973	This was the first basket in which the official CPI values previously released were not revised and a "no revision" policy was adopted for the CPI. Index values under the new 1957 basket were calculated back to January 1957 for comparison purposes only.	Same as previous basket.	Forty-three new products were added to the basket. Examples include: frozen foods, air travel and the purchase and repair of television sets. Twelve products were removed from the basket. Examples include: canned strawberries, ice, brooms, hospital rates, radio licenses.	N/A
1947-1948 (Sept 1947 - Aug 1948)	Jan. 1949	Dec. 1960	Index values were revised back to the basket link month, January 1949, when the basket was introduced in August 1952.	All Canadian families living in 27 Canadian cities with a population over 30,000, ranging in size from two adults to two adults with four children, and with annual incomes during the basket reference period ranging from $1,650 to $4,050.	Owned accommodation was introduced into the CPI.	The name of the index was changed from "Cost-of-living index" to "Consumer Price Index (CPI)". Seasonal baskets were used for food.
1937 - 1938	Sep. 1940	Dec. 1948	N/A	Urban wage-earner families with annual incomes during the basket reference period between $450 and $2,500.	N/A	N/A
1926	Jan. 1928	Aug. 1940	N/A	N/A	N/A	N/A
1913	Jan. 1914	Dec. 1927	N/A	N/A	N/A	Annual indices were available from 1913. January 1914 marked the introduction of continuous monthly indices.
Footnote 1 Expenditure weight reference period. Return to footnote 1 referrer Footnote 2 First month the CPI calculation uses the new basket weights. Return to footnote 2 referrer Footnote 3 Last month the CPI calculation uses the new basket weights. Return to footnote 3 referrer Source: Statistics Canada, Consumer Prices Division.

Why are we conducting this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

• Legal name
• Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples:

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

Main activity

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

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

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

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

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

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

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

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

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

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

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

Table 8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

Note: For the survey, the end date should fall between April 1, 2022 and March 31, 2023.

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

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023.

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business)

• Fiscal year start date:
• Fiscal year-end date

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

• Select all that apply.
• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other - Specify reason the reporting period does not cover a full year:

Additional reporting instructions

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

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

CAN$ '000: $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

a. Sales of goods and services (e.g., fees, commissions, 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.

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Table h. All other revenue (Include intracompany transfers)
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	CAN$ '000
a. Sales of goods and services
b. Rental and leasing
c. Commissions
d. Subsidies
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. All other revenue
Total revenue

E-commerce

The following questions are about e-commerce activities.

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

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

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

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

Include:

• sales of goods and services
• rental, leasing and property management
• commissions
• subsidies, grants, donations, fundraising and sponsorships
• royalties
• rights
• licensing and franchise fees
• dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

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

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

Exclude orders made by telephone, facsimile or email.

• Yes
• No

3. Of the $ [amount] amount reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps, including Apple's App Store, Google Play or Blackberry App World).

Company website
Include sales through a browser-based website where your organization maintains control of the content.

Third-party website
Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia or Etsy).

Electronic Data Interchange (EDI)
A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other - Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other - Specify the other reasons

Industry characteristics

1. Did this business operate a virtual or ghost kitchen during this reporting period?

A virtual or ghost kitchen is a business which provides food services to the public through delivery only. In most cases, a virtual kitchen uses third-party food service delivery companies like Uber Eats, Skip the Dishes, etc., to host their menu online, take orders and arrange for the delivery and payment of the food service.

In some cases, a virtual kitchen can be setup on the premises of an existing restaurant, with a different brand and menu designed solely for delivery.

• Yes
• No

2 Please report the value of food services sales generated from this business's virtual kitchen.

If precise figures are not available, provide your best estimate.

Food services sales in CAN$ '000

3. Please report the third party food delivery charges paid to companies like Uber Eats, Skip the Dishes, etc.v , excluding the portion paid by the customer.

If precise figures are not available, provide your best estimate.

Third party food delivery charges paid in CAN$ '000

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

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

Include:

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

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

e. Professional and business fees

Include:

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

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

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance
Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense
Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses
The sum of sub-questions a. to u.

Table u. The sum of sub-questions a. to u.
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases
a3. Closing inventories
a4. Cost of goods sold
b. Employment costs and expenses
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts
d. Research and development fees
e. Professional and business fees
f. Utilities
g. Office and computer related expenses
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits
j. Royalties, franchise fees and memberships
k. Crown charges
l. Rental and leasing
m. Repair and maintenance
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services
s. Interest expense
t. Other non-production-related costs and expenses
u. All other costs and expenses
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

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 alcoholic beverages served with meals.

Exclude retailing of alcoholic beverages sold in unopened cans, bottles, cartons or other containers (report at question c).

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).

Table e. What were this business's sales for each of the following goods and services?.
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	CAN$ '000
Sales of alcoholic beverages for immediate consumption on the premises
Sales of food and non-alcoholic beverages
Sales of merchandise
Fees and commissions from coin operated machines such as video gambling terminals, video games and vending machines
Total sales of goods and services

5. What were the following costs of goods sold for this business?

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.

Table c. What were the following costs of goods sold for this business's sales for each of the following goods and services?.
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	CAN$ '000
Alcoholic beverages
Food and non-alcoholic beverages
Merchandise
Total cost of goods sold

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • e.g., www.example.gc.ca
  • Specify the business website address 2
  • e.g., www.example.gc.ca
  • Specify the business website address 3
  • e.g., www.example.gc.ca
• No

Notification of intent to extract web data

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

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

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

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

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

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

4. Do you have any comments about this questionnaire?

Statement outlining results, risks and significant changes in operations, personnel and program

A) Introduction

Statistics Canada's mandate

Statistics Canada ("the agency") is a member of the Innovation, Science and Industry portfolio.

Statistics Canada's role is to ensure that Canadians have access to a trusted source of statistics on Canada that meets their highest priority needs.

The agency's mandate derives primarily from the Statistics Act. The Act requires that the agency collects, compiles, analyzes and publishes statistical information on the economic, social, and general conditions of the country and its people. It also requires that Statistics Canada conduct the census of population and the census of agriculture every fifth year and protects the confidentiality of the information with which it is entrusted.

Statistics Canada also has a mandate to co-ordinate and lead the national statistical system. The agency is considered a leader, among statistical agencies around the world, in co–ordinating statistical activities to reduce duplication and reporting burden.

More information on Statistics Canada's mandate, roles, responsibilities and programs can be found in the 2022-2023 Main Estimates and in the Statistics Canada 2022-2023 Departmental Plan.

The Quarterly Financial Report:

• should be read in conjunction with the 2022-2023 Main Estimates;
• has been prepared by management, as required by Section 65.1 of the Financial Administration Act, and in the form and manner prescribed by Treasury Board of Canada Secretariat;
• has not been subject to an external audit or review.

Statistics Canada has the authority to collect and spend revenue from other federal government departments and agencies, as well as from external clients, for statistical services and products.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the agency's spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2022-2023 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

The agency uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

B) Highlights of fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net decrease in resources available for the year, as well as actual expenditures for the quarter ended December 31.

Chart 1 outlines the gross budgetary authorities, which represent the resources available for use for the year as of December 31.

Significant changes to authorities

Total authorities available for 2022-23 have decreased by $211.4 million, or 20.8%, from the previous year, from $1,015.4 million to $804 million (Chart 1). The net decrease is mostly the result of the following:

• A decrease of $319.6 million for the 2021 Census of Population and Census of Agriculture programs due to the cyclical nature of funding winding down in 2022–2023;
• An increase of $36.8 million for the Disaggregated Data Action Plan;
• An increase of $1.9 million for collective bargaining;
• An increase of $31 million for various initiatives including Census of Environment, Quality of Life Framework for Canada, Supporting Access to Sexual and Reproductive Health Care Information and Services and Workload Migration Project.

In addition to the appropriations allocated to the agency through the Main Estimates, Statistics Canada also has vote net authority within Vote 1, which entitles the agency to spend revenues collected from other federal government departments, agencies, and external clients to provide statistical services. The vote netting authority increased by $30 million, or 25%, compared to the third quarters of fiscal years 2021-2022 and 2022-2023, from $120 million to $150 million.

Significant changes to expenditures

Year-to-date net expenditures recorded to the end of the third quarter decreased by $176.4 million, or 24.2% from the previous year, from $728 million to $551.6 million (see Table A: Variation in Departmental Expenditures by Standard Object).

Statistics Canada spent approximately 84.4% of its authorities by the end of the third quarter, compared with 81.3% in the same quarter of 2021-2022.

Table A: Variation in Departmental Expenditures by Standard Object (unaudited) This table displays the variance of departmental expenditures by standard object between fiscal 2021-2022 and 2022-2023. The variance is calculated for year to date expenditures as at the end of the third quarter. The row headers provide information by standard object. The column headers provide information in thousands of dollars and percentage variance for the year to date variation.

Departmental Expenditures Variation by Standard Object:	Q3 year-to-date variation between fiscal year 2021-2022 and 2022-2023
	$'000	%
(01) Personnel	-241	0.0
(02) Transportation and communications	-47,380	-80.6
(03) Information	-16,790	-76.4
(04) Professional and special services	-119,555	-81.6
(05) Rentals	-4,496	-21.9
(06) Repair and maintenance	-612	-57.5
(07) Utilities, materials and supplies	-244	-32.1
(08) Acquisition of land, buildings and works	270	1,227.3
(09) Acquisition of machinery and equipment	-7	-0.1
(10) Transfer payments	-	N/A
(12) Other subsidies and payments	712	85.8
Total gross budgetary expenditures	-188,343	-23.9
Less revenues netted against expenditures:
Revenues	-11,927	-19.6
Total net budgetary expenditures	-176,416	-24.2
Note: Explanations are provided for variances of more than $1 million.

Transportation and communications: The decrease is mainly due to postage costs for the mailing of Census questionnaires and related materials and travel expenditures for enumerators for the 2021 Census collection which occurred last fiscal year.

Information: The decrease is mainly due to printing and advertising costs for the 2021 Census which occurred last fiscal.

Professional and special services: The decrease is mainly due to the remuneration of Statistics Act employees hired to conduct the 2021 Census.

Rentals: The overall decrease is mainly due to the building space rentals related to the census operations as they are winding down in 2022-2023.

Revenues: The decrease is mainly due to a timing difference in invoicing compared to last year.

C) Significant changes to operations, personnel and programs

In 2022–2023, Statistics Canada will continue processing and analysing Census data, and disseminating the remaining major 2021 Census data releases. Six data releases took place in 2022-23 for the Census of Population (April, July, August, September, October and November 2022). There are seven major 'themed' (2021 Census dissemination planning, Release plans) release dates for the dissemination of data from the 2021 Census of Population. The Census of Agriculture took place in May of 2021. This contrasts with last year, when Statistics Canada focused on data collection and processing activities of the 2021 Census program.

The agency is managing other changes in operations and program activities with financial implications including:

• Continued effort and collaboration to provide data and insights related to the impact of the pandemic on the society and economy;
• New initiatives announced in the Budget 2021 are ramping up and activities related to those initiatives are on track;
• Increase in revenues due to cyclical programs and restoring paused programs post pandemic.
• Transition of the agency's IT infrastructure and applications to the Cloud

D) Risks and uncertainties

Statistics Canada will address the issues and corresponding uncertainties raised in this Quarterly Financial Report by implementing corresponding risk mitigation measures captured in the 2022-23 Corporate Risk Profile and at the program level.

Statistics Canada continues to pursue and invest in modernizing business processes and tools to maintain its relevance and maximize the value it provides to Canadians. To address uncertainties, the agency is implementing the Census of Environment, the Quality of Life Framework for Canada and the Disaggregated Data Action Plan initiatives to meet the evolving needs of users and remain relevant as an agency.

Statistics Canada requires a skilled workforce to achieve its objectives; however, it is difficult to compete with other organizations in the data ecosystem and the current labour market situation. To address uncertainties, Statistics Canada proactively recruits from universities and colleges across Canada promoting a strong workplace culture, a healthy work-life balance and put forward the Equity, Diversity and Inclusion Action Plan. In addition, the Integrated Business and Human Resources plan targets attracting talented employees with an increased focus on diversity, inclusion and official languages.

Statistics Canada is collaborating with federal partners to access IT services and support to realise its modernization objectives and transition its infrastructure and applications to the Cloud. To address uncertainties, the agency is working closely with its federal partners, while adhering to the agency's notable financial planning management practices and integrated strategic planning framework. Statistics Canada invested in aging IT infrastructure and transitioned to the Cloud. The financial risk related to the cloud cost have materialized as the actual costs of operating on the cloud are higher than estimated. The action plan to contain and optimize cloud operations is essential as we move into 2023-24.

Approval by senior officials

Approved by:

Anil Arora
Chief Statistician
Ottawa, Ontario
February 22, 2023

Kathleen Mitchell
Acting Chief Financial Officer
Ottawa, Ontario
February 8, 2023

Appendix

Statement of Authorities (unaudited)This table displays the departmental authorities for fiscal years 2021-2022 and 2022-2023. The row headers provide information by type of authority, Vote 105 – Net operating expenditures, Statutory authority and Total Budgetary authorities. The column headers provide information in thousands of dollars for Total available for use for the year ending March 31; used during the quarter ended December 31; and year to date used at quarter-end of both fiscal years.

	Fiscal year 2022-2023			Fiscal year 2021–2022
	Total available for use for the year ending March 31, 2023Table note *	Used during the quarter ended December 31, 2022	Year-to-date used at quarter-end	Total available for use for the year ending March 31, 2022Table note *	Used during the quarter ended December 31, 2021	Year-to-date used at quarter-end
	in thousands of dollars
Vote 1 — Net operating expenditures	565,503	146,983	491,638	808,940	146,904	667,199
Statutory authority — Contribution to employee benefit plans	88,455	19,992	59,976	86,434	20,277	60,831
Total budgetary authorities	653,958	166,975	551,614	895,374	167,181	728,030
Table note * Includes only Authorities available for use and granted by Parliament at quarter-end. Return to the first table note * referrer

Departmental budgetary expenditures by Standard Object (unaudited)This table displays the departmental expenditures by standard object for fiscal years 2021-2022 and 2022-2023. The row headers provide information by standard object for expenditures and revenues. The column headers provide information in thousands of dollars for planned expenditures for the year ending March 31; expended during the quarter ended December 31; and year to date used at quarter-end of both fiscal years.

	Fiscal year 2022-2023			Fiscal year 2021–2022
	Planned expenditures for the year ending March 31, 2023	Expended during the quarter ended December 31, 2022	Year-to-date used at quarter-end	Planned expenditures for the year ending March 31, 2022	Expended during the quarter ended December 31, 2021	Year-to-date used at quarter-end
	in thousands of dollars
Expenditures:
(01) Personnel	665,875	178,497	533,055	678,110	169,408	533,296
(02) Transportation and communications	17,089	4,071	11,391	72,692	5,352	58,771
(03) Information	13,136	1,776	5,194	27,901	5,939	21,984
(04) Professional and special services	64,093	7,643	26,992	205,167	8,443	146,547
(05) Rentals	25,824	1,031	15,987	18,503	2,442	20,483
(06) Repair and maintenance	690	188	453	779	242	1,065
(07) Utilities, materials and supplies	2,804	138	515	1,924	162	759
(08) Acquisition of land, buildings and works	807	292	292	756	22	22
(09) Acquisition of machinery and equipment	10,116	2,787	5,094	9,485	2,399	5,101
(10) Transfer payments	-	-	-	-	-	-
(12) Other subsidies and payments	3,524	252	1,542	57	262	830
Total gross budgetary expenditures	803,958	196,675	600,515	1,015,374	194,671	788,858
Less revenues netted against expenditures:
Revenues	150,000	29,700	48,901	120,000	27,490	60,828
Total revenues netted against expenditures	150,000	29,700	48,901	120,000	27,490	60,828
Total net budgetary expenditures	653,958	166,975	551,614	895,374	167,181	728,030

Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

• Legal name:
• Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

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

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

Note: For the survey, the end date should fall between April 1, 2022 and March 31, 2023.

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

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023.

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business)

• Fiscal Year Start date
• Fiscal Year-End date

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000: $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, 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.

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

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

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

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

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

Include printed and online publications.

a. Sales of published materials

a1. Databases

A set of logically organized data or a data bank that contains relevant and specific information on products or services to be used for practical purposes.

Examples:

• database publishers
• electronic database publishers

a2. Directories

A regularly updated list or directory containing information ( e.g., name, address, contact information) on the members of an association, a company, a professional organization or subscribers of a service.

Include:

• published directories
• reverse directories (enable the following types of searches: by address, by telephone number, by postal code, by proximity, by regional code, by social media, by map or by itinerary)
• published company directories
• published telephone directories

a3. Mailing lists

A compilation of mailing addresses by type of company, association or other.

a4. Art prints, posters, greeting cards, postcards, calendars and other consumer publications

Include:

• published art prints
• published calendars
• published greeting cards.

Exclude advertising posters and desktop calendars.

a5. Catalogues, diaries, time schedulers, brochures and other business, trade and professional publications

Include:

• published coloring books
• published city directories, such as high school, college, university
• published diaries and time schedulers
• published catalogues, such as e.g., mail order, store and merchandise

Exclude publishing of books, periodicals and newspapers.

a6. Other publications

Examples: published race track programs.

b. Sales of advertising space

b1. Databases

Include sales of advertising space in printed or electronic format or online.

b2. Directories (telephone and other)

Include sales of advertising space in printed or electronic format or online.

b3. Other advertising

Sales of advertising space sold in a type of published material other than databases or directories. Include sales of advertising space in printed or electronic format or online.

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

	CAN$ '000
a. Sales of published materials
a1. Databases
a2. Directories (telephone and other)
a3. Mailing lists
a4. Art prints, posters, greeting cards, postcards, calendars and other consumer publications Exclude advertising posters and desktop calendars.
a5. Catalogues, diaries, time schedulers, brochures and other business, trade and professional publications Exclude books, periodicals and newspapers.
a6. Other Specify all other publications:
b. Sales of advertising space in
b1. Databases
b2. Directories (telephone and other)
b3. Other advertising
c. Other Specify all other sales of goods and services:
Total sales of goods and services

2. What was the percentage breakdown of this business's sales of published materials ( [amount] ) by printed and online materials?

(reported at question 1a.)

Printed

Of the total sales reported in question 1a., what percentage is directly from printed or electronic documents such as CD-ROMs, USB keys or others.

Online

Of the total sales reported in question 1a., what percentage is exclusively from online sales (do not include the Online sales of a printed document).

What was the percentage breakdown of this business's sales of published materials ( [amount] ) by printed and online materials?

	Percentage
Printed
Online

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

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

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

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

	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada – businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

Sales by consumer location

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

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

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

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouses/distribution centres.

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

	Percentage
a. Newfoundland and Labrador
b. Prince Edward Island
c. Nova Scotia
d. New Brunswick
e. Quebec
f. Ontario
g. Manitoba
h. Saskatchewan
i. Alberta
j. British Columbia
k. Yukon
l. Northwest Territories
m. Nunavut
n. United States
o. All other countries
Total percentage

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Revenue received (CAN$ '000):

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of revenue received from clients outside Canada by country?

	Percentage
a. United States
b. Mexico
c. Provide the percentage of revenue received from any other countries - top 4 clients only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

• Yes
• No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

Payments made (CAN$ '000):

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

	Percentage
a. Goods
b. Services
c. Royalties, rights, licensing and franchise fees
Total percentage

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licenses 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.

What was the percentage breakdown of payments made to suppliers outside Canada by country?

	Percentage
a. United States
b. Mexico
c. Provide the percentage of payments made to any other countries - top 4 suppliers only
c1. Other country 1 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 1:
c2. Other country 2 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 2:
c3. Other country 3 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 3:
c4. Other country 4 Begin entering the name of the other country by typing the first few letters to narrow down the choices or enter your own answer Specify other country 4:
Total percentage

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • e.g., www.example.gc.ca
  • Specify the business website address 2
  • e.g., www.example.gc.ca
  • Specify the business website address 3
  • e.g., www.example.gc.ca
• No

Notification of intent to extract web data

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

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

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

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

Is [Provided Given Names], [Provided Family Name] the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

4. Do you have any comments about this questionnaire?

Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

• Legal name:
• Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

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

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

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

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2022 and March 31, 2023.

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

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023.

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000: $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, 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.

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

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

	CAN$ '000
a. Sales of goods and services Include sales, commissions, rental and leasing revenue if they are this business's primary revenue source.
b. Rental and leasing Report only if this is a secondary revenue source. If rental and leasing are your primary revenue source, report at question a.
c. Commissions Report only if this is a secondary revenue source. If commissions are your primary revenue source, report at question a.
d. Subsidies Include grants, donations, fundraising and sponsorships.
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other Include intracompany transfers. Specify all other revenue:
Total revenue

E-commerce

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

Include:

• sales of goods and services
• rental, leasing and property management
• commissions
• subsidies, grants, donations, fundraising and sponsorships
• royalties
• rights
• licensing and franchise fees
• dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000:

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

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

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

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

• Yes
• No

3. Of the [amount] amount reported in total revenue, what was the total e-commerce revenue?

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

Total e-commerce revenue in CAN$ '000:

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app

Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps, including Apple's App Store, Google Play or Blackberry App World).

Company website

Include sales through a browser-based website where your organization maintains control of the content.

Third-party website

Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia or Etsy).

Electronic Data Interchange (EDI)

A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other
  • Specify the other methods:

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other
  • Specify the other reasons:

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

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

	CAN$ '000
a. Cost of goods sold
a1. Opening inventories
a2. Purchases Include raw materials, goods purchased for resale and non-returnable containers. Exclude change in inventories.
a3. Closing inventories
a4. Cost of goods sold Opening inventories plus purchases minus closing inventories.
b. Employment costs and expenses Include all employees who were issued a T4. Exclude commissions to be paid to non-employees, report at sub-question c.
b1. Salaries, wages and commissions
b2. Employee benefits
c. Subcontracts Include commissions to non-employees. Exclude research and development.
d. Research and development fees. Exclude in-house research and development.
e. Professional and business fees e.g., legal, accounting, consulting, scientific and property management fees
f. Utilities e.g., electricity, water, gas
g. Office and computer related expenses e.g., office supplies, postage, computer upgrades
h. Telephone, Internet and other telecommunication
i. Business taxes, licenses and permits e.g., beverage tax, business tax, license fees, property taxes
j. Royalties, franchise fees and memberships Exclude Crown royalties.
k. Crown charges (for logging, mining and energy industries only)
l. Rental and leasing Include land buildings, equipment, vehicles.
m. Repair and maintenance Include buildings, equipment, vehicles.
n. Amortization and depreciation
o. Insurance
p. Advertising, marketing, promotion, meals and entertainment
q. Travel, meetings and conventions
r. Financial services e.g., bank charges, transaction fees
s. Interest expense
t. Other non-production-related costs and expenses Include bad debts, loan losses, donations, political contributions and inventory write-down.
u. All other costs and expenses Include intracompany expenses. Specify all other costs and expenses:
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

a. Auditing and other assurance services

Include:

• financial auditing
• tax auditing
• review of financial statements with or without compilation
• agreed-upon procedures for financial information
• other assurance and related services.

b. Taxation preparation and representation services

Include:

Services for companies and other clients such as:

• preparation of income and other tax returns
• review of returns prepared by others
• filing of returns
• preparation of supplementary documents associated with returns
• preparation for representation at tax audits and appeals.

Include compilation of financial statements when provided as a package with tax preparation for a single fee.

Tax planning and consulting services

Planning and consulting in order to minimize the impact of taxation and interpreting tax law.

c. Bookkeeping, financial statement compilation, payroll services

General accounting services (include financial statement compilation services)

Include:

• bookkeeping
• compilation of financial statements.

A compilation engagement is one in which an accountant receives information from a client and arranges it into the form of a financial statement. The accountant assures that the assembly of information is arithmetically correct. However, the accountant does not attempt to verify the accuracy or completeness of the information provided, and no endorsement or expression of assurance is provided.

Bookkeeping services

A service consisting of general transaction entry.

Include:

• maintenance of all journals and ledgers
• preparation of trial balances and bank reconciliations
• production of management information reports
• billing and collection of accounts receivable
• processing of accounts payable.

May include payroll calculation but not the overall payroll services.

Payroll services

Include:

• payroll processing
• withholding deductions
• remitting deductions and employer's contributions to government-mandated and other plans
• filing reports.

d. Insolvency and receivership services

Include:

• overseeing the dissolution (bankruptcy) of a firm
• payment of all creditors possible
• filing of the necessary documents in compliance with government regulation.

e. Management consulting services

Management consulting services in the areas of strategic and organizational planning, finance, human resources, marketing and production.

f. Other sales of goods and services - specify

All other sales of services not specified elsewhere such as:

• business incorporation services
• personal financial planning services
• legal services
• accounting training services
• litigation support services
• business valuation services
• computerized accounting systems services.

Please indicate any major items associated with the revenue reported for this category on the line provided. Sales from these goods and services, while not generally part of your principal source of revenue, complete the financial picture of the activities of your business unit.

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

	CAN$ '000
a. Auditing and other assurance services
b. Taxation preparation and representation services Include corporate, individual, tax planning and consulting services.
c. Bookkeeping, financial statement compilation, payroll services
d. Insolvency and receivership services
e. Management consulting services
f. Other Specify all other sales of goods and services:
Total sales of goods and services

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many non-salaried partners and proprietors did this business have?

Non-salaried partners and proprietors

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

Number:

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

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

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

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

	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada - businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

Sales by consumer location

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

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

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

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouses/distribution centres.

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

	Percentage
a. Newfoundland and Labrador
b. Prince Edward Island
c. Nova Scotia
d. New Brunswick
e. Quebec
f. Ontario
g. Manitoba
h. Saskatchewan
i. Alberta
j. British Columbia
k. Yukon
l. Northwest Territories
m. Nunavut
n. United States
o. All other countries
Total percentage

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • e.g., www.example.gc.ca
  • Specify the business website address 2
  • e.g., www.example.gc.ca
  • Specify the business website address 3
  • e.g., www.example.gc.ca
• No

Notification of intent to extract web data

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

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

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

2. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is [Provided Given Names], [Provided Family Name] the best person to contact?

• Yes
• No

Who is the best person to contact about this questionnaire?

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

Feedback

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

Include the time spent gathering the necessary information.

• Hours:
• Minutes:

4. Do you have any comments about this questionnaire?

Why are we conducting this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

Legal name

Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples:

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

Main activity

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

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

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

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

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

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

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

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

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

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

Table 8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2022 and March 31, 2023.

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

• May 1, 2021 to April 30, 2022
• June 1, 2021 to May 31, 2022
• July 1, 2021 to June 30, 2022
• August 1, 2021 to July 31, 2022
• September 1, 2021 to August 31, 2022
• October 1, 2021 to September 30, 2022
• November 1, 2021 to October 31, 2022
• December 1, 2021 to November 30, 2022
• January 1, 2022 to December 31, 2022
• February 1, 2022 to January 31, 2023
• March 1, 2022 to February 28, 2023
• April 1, 2022 to March 31, 2023.

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

• September 18, 2021 to September 15, 2022 (e.g., floating year-end)
• June 1, 2022 to December 31, 2022 (e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000: $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, 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.

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

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

	CAN$ '000
a. Sales of goods and services
b. Rental and leasing
c. Commissions
d. Subsidies
e. Royalties, rights, licensing and franchise fees
f. Dividends
g. Interest
h. Other
Total revenue

E-commerce

The following questions are about e-commerce activities.

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

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

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

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

Include:

• sales of goods and services
• rental, leasing and property management
• commissions
• subsidies, grants, donations, fundraising and sponsorships
• royalties
• rights
• licensing and franchise fees
• dividends, interest and other revenue.

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business have any e-commerce revenue?

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

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

Exclude orders made by telephone, facsimile or email.

• Yes
• No

3. Of the $ [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make sales over the Internet through any of the following methods?

Select all that apply.

• Mobile app
  Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps, including Apple's App Store, Google Play or Blackberry App World).
• Company website
  Include sales through a browser-based website where your organization maintains control of the content.
• Third-party website
  Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia or Etsy).
• Electronic Data Interchange (EDI)
  A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.
• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other - Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other - Specify the other reasons

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

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

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
All other costs and expenses
Total expenses

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

a. 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 fee is charged whether or not the candidate is hired. This product is also known as retained search.

b. 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, e.g., 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 service (report at Executive/retained search services).

c. Contract staffing services (temporary assignment of contract employees — 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.

d. 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.

e. 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 résumé upgrading.

f. 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.

g. 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 résumé listing services

Soliciting and posting résumés/curriculums 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 résumés 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 postings, résumé searching, use of job tracking software and access to statistical databases.

On-line employment database search services

Enabling users to search résumés/curriculums vitae or job listings posted to a website. Searches can usually be conducted by function, industry, location and date of résumé 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.
Assisting client employees in making job and career changes. Employee assistance includes counselling, job search support, workshops, seminars and résumé 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 areas such 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

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

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

	CAN$ '000
Executive/retained search services
Permanent placement services
Contract staffing services
Temporary staffing services
Temporary staffing to permanent placement services
Co-employment staffing and payrolling services
Other sales of goods and services
Total sales of goods and services

2. What were this business's labour costs for the following types of employees and contractors?

a. 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.

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.

b. 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.

c. 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.

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

	CAN$ '000
Salaries, wages and benefits paid to internal employees — T4 recipients
Salaries, wages and benefits paid to employees temporarily assigned — T4 recipients
Amounts paid to contractors temporarily assigned — non T4 recipients

3. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many internal employees (T4 recipients) did this business have?

Number

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

	CAN$ '000
Professional and business fees
Legal services
Accounting, tax preparation, bookkeeping and payroll services
Management, scientific and technical consulting services
Office administrative services
Freight transportation arrangements and customs brokering services
Brokerage and other insurance related services
Security brokerage and securities dealing services
Other purchased professional services
Total expenses for professional and business fees
Office and computer related expenses
Data processing, hosting, and related services
Business support services
Other office and computer related purchased services
Total expenses for office and computer related expenses
Royalties, franchise fees and memberships
Rights to non-financial intangible assets
Membership fees or services
Other royalties, franchise fees and memberships
Total expenses for royalties, franchise fees and memberships
Rental and leasing
Non-residential real estate rental
Motor vehicle rental and leasing
Computer equipment rental and leasing
Office machinery and equipment rental and leasing services
Commercial and industrial machinery and equipment renting and leasing services, without operator
Other rental services
Total expenses for rental and leasing
Repair and maintenance
Security services and investigation
Waste management and remediation services
Motor vehicle repair and maintenance services
Other repair and maintenance services
Total expenses for repair and maintenance

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

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

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

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

	Percentage
Clients in Canada — individuals and households
Clients in Canada — businesses
Clients in Canada — governments, not-for-profit organizations and public institutions
Clients outside Canada
Total percentage

Sales by consumer location

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

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

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

• shipping destination
• client's billing address
• location of this business's retail customers
• location of this business's warehouses/distribution centres.

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

	Percentage
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Northwest Territories
Nunavut
United States
All other countries
Total percentage

Notification of intent to extract web data

1. Does this business have a website?

• Yes
  • Specify the business website address 1
  • e.g., www.example.gc.ca
  • Specify the business website address 2
  • e.g., www.example.gc.ca
  • Specify the business website address 3
  • e.g., www.example.gc.ca
• No

Notification of intent to extract web data

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

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

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

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

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

• Yes
• No

Who is the best person to contact about this questionnaire?

First name:

Last name:

Title:

Email address:

Telephone number (including area code):

Extension number (if applicable):
The maximum number of characters is 5.

Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

Hours:

Minutes:

4. Do you have any comments about this questionnaire?