Why do we conduct this survey?

This survey collects financial data from the Canadian Level I air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

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 response 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 under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

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.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

Note: Legal name should only be modified 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 for the designated contact person for the business or organization, and correct information if 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):
• 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 operations ceased
  • Sold operations
    • When was this business or organization sold?
      • Date
    • What is the legal name of the buyer?
  • Amalgamated with other businesses or organizations
    • When did this business or organization amalgamate?
      • Date
    • What is the legal name of the resulting or continuing business or organization?
    • What are the legal names of the other amalgamated businesses or organizations?
  • Temporarily inactive but expected to reopen
    • 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 because of 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 classes; 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 (activity) is not the current main activity. Was this business or organization's main activity ever classified as: (activity)?

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

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

Balance Sheet, Annual - Statement 20 (I)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

• cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
• current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets - (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - flight equipment - (Include capital leases.)

Include:

• flight equipment owned and/or under capital leases;
• the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright. Flight equipment under capital leases includes the cost of flight equipment acquired under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the aircraft.

Accumulated depreciation and amortization - flight equipment

Include:

• accumulated depreciation and amortization of flight equipment owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Operating - ground property and equipment - (Include capital leases.)

Include:

• ground property and equipment owned and/or under capital leases;
• the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Ground property and equipment under capital leases includes the cost of ground property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - ground property and equipment

Include:

• accumulated depreciation and amortization of ground property and equipment owned and/or under capital leases;
• accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment - (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" categories above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

• current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
• the current portion of long-term debt and the current obligations under capital leases;
• air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
• salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities - (Include capital leases.)

Include:

• the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
• long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

• deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
• provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

	CAN$ '000
Financial assets
a. Current assets
b. All other financial assets Include investments and special funds.
Property and equipment
a. Operating - flight equipment Include capital leases.
b. Less accumulated depreciation and amortization
c. Operating - ground property and equipment Include capital leases.
d. Less accumulated depreciation and amortization
e. Non-operating property and equipment Include capital leases.
f. Less accumulated depreciation and amortization
g. All other assets
Total assets
Liabilities and capital
a. Current liabilities
b. Advances from associated companies and/or shareholders
c. Long-term debt and other non-current liabilities Include capital leases.
d. Deferred incomes taxes
e. All other liabilities
Shareholders' equity
a. Capital stock
b. Retained earnings
c. All other items
Total liabilities and capital

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

1. For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: Air Operator Certification Manual – TP 4711.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services.

Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD , what were the details of this business's operating revenue?

	CAN$ '000
Operating revenue
a. Scheduled services - passenger revenue Include revenue from fees such as baggage, fuel, seat selection, etc.
b. Scheduled services - goods revenue
c. Charter services - passenger revenue
d. Charter services - goods revenue
e. All other flight - related revenue Include revenue from flying services such as flying training, recreational flying, etc.
f. All other revenue Include subsidies and revenue earned from all other sources.
Total operating revenue

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses - Ground property and equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of ground property and equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other maintenance - ground property and equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of ground property and equipment.

Include materials and supplies, purchased repair services and all other related expenses.

Total maintenance - ground property and equipment expenses

The sum of the previous two expense items.

Operating expenses - Aircraft operations

Flight crew wages, salaries and benefits

Include the wages, salaries and benefits for flight crews (pilot, co-pilot, navigator, and so on).

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Aircraft fuel and oil

Expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil.

Include throughput charges, non-refundable duties and taxes.

Landing fees

Include airport landing fees paid both in Canada and outside of Canada.

Navigation fees

Charges remitted to NAV CANADA or other international suppliers for the provision of air navigation services. Air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services.

Aircraft insurance

Expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable.

Aircraft rental

Expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements.

All other aircraft operation expenses

Expenses incurred directly for the in-flight operation and related standby time of aircraft which are not elsewhere classified.

Total aircraft operations expenses

The sum of the previous seven expense items.

Operating expenses - Flight equipment maintenance

Employee wages, salaries and benefits

Direct labour costs (wages and salaries) expended on the maintenance of flight equipment.

Include benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Materials and supplies

Expenses on materials and supplies for the maintenance of flight equipment.

Purchased repair services

Expenses for repair services for the maintenance of flight equipment purchased from outside suppliers.

All other maintenance - flight equipment expenses

Expenses, both direct and indirect, incurred in the repair and upkeep of flight equipment.

Total maintenance - flight equipment expenses

The sum of the previous four expense items.

Operating expenses - In-flight services

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to cabin crews (flight attendants, and so on);
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals.

Passenger food and supplies

Include expenses for in-flight meals, complimentary drinks, and so on, and the cost of supplies and personal services furnished to passengers.

Passenger liability insurance

Include the premiums for passenger liability and accident insurance paid by the carrier.

All other in-flight service expenses

Include passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit.

Total in-flight service expenses

The sum of the previous four expense items.

Operating expenses - Aircraft and traffic servicing

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to ground personnel;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Purchased services

Expenses for aircraft and traffic servicing purchased from outside suppliers.

All other aircraft and traffic servicing expenses

Include expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage.

Total aircraft and traffic servicing expenses

The sum of the previous three expense items.

Operating expenses - Promotion and sales

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all staff engaged in reservations, ticketing, sales and promotional activities;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

All other promotion and sales expenses

Include:

• passenger and cargo commission expenses;
• the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services, advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses.

Total promotion and sales expenses

The sum of the previous two expense items.

Operating expenses - Depreciation

Depreciation - flight equipment

Include:

• provisions for the depreciation of flight equipment only;
• all charges incurred in normal wear and tear on flight equipment which have not been replaced by current year repair, as well as losses in service ability.

All other depreciation

Include:

• provisions for the depreciation of all non-flight ground and property equipment;
• all charges incurred in normal wear and tear which have not been replaced by current year repair, as well as losses in service ability;
• charges for the amortization of capitalized development and other intangible assets.

Total depreciation

The sum of the previous two expense items.

Operating expenses - All other expenses

Include general administration.

Employee wages, salaries and benefits

Include:

• the wages, salaries and benefits paid to all employees performing the general and administrative functions of the air carrier;
• benefits such as employer contributions to pensions, medical benefits, insurance, and so on.

Exclude all amounts reported in the previous six wages, salaries and benefits categories.

All other expenses

Include:

• all operating expenses and general administration expenses not reported elsewhere;
• expenses for general financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
• expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
• all miscellaneous operating expenses not covered elsewhere;
• staff reduction expenses.

Total other expenses

The sum of the previous two expense items.

Total operating expenses

The sum of the eight expenses sub-totals, in other words, Total maintenance - ground property and equipment expenses, Total aircraft operations expenses, and so on.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

	CAN$ '000
Operating expenses - Ground property and equipment maintenance
a. Employee wages, salaries and benefits
b. All other maintenance - ground property and equipment expenses
Total maintenance - ground property and equipment expenses
Operating expenses - Aircraft operations
a. Flight crew wages, salaries and benefits
b. Aircraft fuel and oil
c. Landing fees
d. Navigation fees
e. Aircraft insurance
f. Aircraft rental
g. All other aircraft operations expenses
Total aircraft operations expenses
Operating expenses - Flight equipment maintenance
a. Employee wages, salaries and benefits
b. Materials and supplies
c. Purchased repair services
d. All other maintenance - flight equipment expenses
Total maintenance - flight equipment expenses
Operating expenses - In-flight service
a. Employee wages, salaries and benefits
b. Passenger food and supplies
c. Passenger liability insurance
d. All other in-flight service expenses Include expenses incurred due to interrupted flights such as hotels, meals, etc.
Total in-flight service expenses
Operating expenses - Aircraft and traffic servicing
a. Employee wages, salaries and benefits
b. Purchased services
c. All other aircraft and traffic servicing expenses
Total aircraft and traffic servicing expenses
Operating expenses - Promotion and sales
a. Employee wages, salaries and benefits
b. All other promotion and sales expenses
Total promotion and sales expenses
Operating expenses - Depreciation
a. Depreciation - flight equipment
b. All other depreciation Include provisions for the depreciation of all non-flight ground and property equipment, etc.
Total depreciation
Operating expenses - All other expenses Include general administration.
a. Employee wages, salaries and benefits
b. All other expenses Include all operating expenses and general administration expenses not reported elsewhere, expenses such as incidental air transport-related expenses, expenses for general financial accounting activities, supplementary labour income, property taxes, etc.
Total other expenses
Total operating expenses

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

• capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
• gains or losses made on investments in securities;
• net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

	CAN$ '000
Operating income
a. Net operating income (a loss should be a negative number) Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
Non-operating income/expenses
a. Interest and discount income
b. Interest expenses
c. All other net non-operating income (enter a negative number for a loss)
Net non-operating income (a loss should be a negative number)
d. Provision for income taxes
Net income (a loss should be a negative number)

Statement of Revenues and Expenses, Annual - Statement 21 (I, II)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all non-turbo fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.

The quantity should include gasoline, turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous two items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

	Quantity - Litres (L)	Expenses CAN$ '000
Fuel and oil consumed
a. Turbo fuel consumed (litres) Include fuel used in both turbopop and jet aircraft.
b. All other fuel and oil consumed (litres)
Total fuel and oil consumed (litres)

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Employment

Average number of employees

Refer to the average number of people employed for each of the six categories of personnel. Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.
Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

• Pilots and co-pilots. Self-explanatory;
• Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
• General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales, and so on);
• Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
• Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
• All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

	Average number of employees	Wages and salaries expenses CAN$ '000
Employment
a. Pilots and co-pilots
b. Other flight personnel Include flight engineers, navigators, flight attendants, etc.
c. General management and administration employees
d. Maintenance personnel
e. Aircraft and traffic servicing personnel Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
f. All other employees Include air ambulance attendants, accountants, purchasing personnel, etc.
Total employees

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue or expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

	Passenger revenue CAN$ '000	Goods revenue CAN$ '000	Employee wages and salaries CAN$ '000
Area of operation
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. Outside Canada
Total

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Changes or events

7. 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 change or event:
• No changes or events

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Include the time spent gathering the necessary information.

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• History and background
• Changes in data collection
• General definitions
• The tables explained: ESES financial data
• The tables explained: ESES public, private and home-schooling data
  • Public school enrolment
  • Private school enrolment
  • Home-schooling enrolment
  • Public and private schools, enrolments in official languages programs
  • Public schools, enrolments in Indigenous language programs
  • Public schools, number of students who self-identify as Indigenous
  • Public and private schools, number of secondary school graduates
  • Public and private schools, number of educators

Data Collection: 2017/2018 to 2021/2022

History and background

The Elementary–Secondary Education Survey (ESES) began in 2003 as a Statistics Canada pilot project known as the Elementary–Secondary Education Statistics Project (ESESP). The ESESP survey content originated from three tables that were originally part of a survey sent out each year to all provinces and territories by the British Columbia Ministry of Education. Following formal consultation with all provinces, territories and data users, Statistics Canada introduced seven new tables to collect additional data. The project's goals were to collect expenditures data for elementary and secondary public schools, and to replace several surveys that were collecting data on enrolments, graduates, and educators: the Elementary/Secondary School Enrolment Survey; the Secondary School Graduate Survey; and the Elementary–Secondary Education Staff Survey. Although the ESESP collected expenditure data, the Survey of Uniform Financial System – School Boards survey (SUFSB, record number 3119) remained active.

In January 2010, the ESESP was renamed the Elementary–Secondary Education Survey to symbolize the change from a pilot project to a Statistics Canada ongoing core survey. The main objectives of the collection tool remained: to produce relevant, comparable and timely statistics, and to reduce the respondent burden on educational organizations and school principals.

Statistics Canada maintains a close relationship with the Canadian Education Statistics Council (CESC), particularly its Strategic Management Committee (SMC), and seeks its ongoing advice and guidance on the survey. The CESC is a partnership between the Council of Ministers of Education, Canada (CMEC) and Statistics Canada. It was established in 1989 to improve the quality and comparability of Canadian education data and to provide information that can inform policy development in education. The CESC also produces two sets of education indicators, Education Indicators in Canada: Report of the Pan-Canadian Education Indicators Program (Statistics Canada catalogue number 81-582-X) and Education Indicators in Canada: An International Perspective (catalogue number 81-604-X), for policy makers, practitioners, and the public to monitor the performance of education systems, across jurisdictions and over time.

Changes in data collection

The ESES is an annual survey of administrative data that focuses primarily on public schools. It collects aggregate data from the provincial/territorial ministries or departments of education. Information on enrolments and graduates is reported by type of program and by age and sex, and enrolments are also reported by grade and sex. In addition, the ESES collects information pertaining to full- and part-time educators.

Private school data collection: In the summer of 2010, Statistics Canada conducted a jurisdictional review and was able to ascertain that data for enrolments by grade and by age, enrolments in official languages programs, and counts of graduates and educators could also be provided for private schools. Therefore, in January 2011, Statistics Canada began collecting private school data (2009/2010 reference period).

Home-schooling data collection: In the summer of 2011, Statistics Canada conducted another jurisdictional review and was able to ascertain that data for enrolments by grade and by age could also be provided for home-schooling. Therefore, in January 2012, Statistics Canada began collecting home-schooling data (2010/2011 reference period).

General definitions

In order to obtain consistent counts of students, graduates, educators, and expenditures across provinces and territories, it is important that respondents use common definitions.

Ministry/Department of Education: There is no federal department of education and no integrated national system of education in Canada. Ministries or departments of education in Canada's 10 provinces and 3 territories are responsible for the organization, delivery and assessment of education at the elementary and secondary levels.

School boards/districts: Local governance of education is usually entrusted to school boards, school districts, school divisions or district education councils/authorities (the terminology used varies by province/territory). The power delegated to these local authorities, whose members are typically appointed or elected by public ballot, is at the discretion of the provincial and territorial governments and generally consists of the operation and administration (including financial) of the group of schools within their board, district or division, curriculum implementation, responsibility for personnel, enrolment of students, and initiation of proposals for new construction or other major capital expenditures.

The tables explained: ESES financial data

Table 1, Expenditures: The information in the expenditures table (tab 1PubExpenditures) is collected primarily for use by the finance section at the Centre for Education Statistics, where the data form an input into the consolidated revenue and expenditure figures for public elementary–secondary education. The ESES financial data are compared with and validated against other sources of financial data such as provincial/territorial public accounts and school board financial statements.

School board/district expenditures: Include all expenditures (operating and capital) paid directly by district school boards.

Ministry/Department of Education expenditures: Include all expenditures (operating and capital) paid on behalf of district school boards by Ministries/Departments of Education or any other entities responsible for education.

Other provincial/territorial government or agency expenditures: Include all expenditures (operating and capital) incurred by other provincial/territorial departments or agencies such as Ministry of Finance, Ministry of Transport, etc. Do not include expenses paid on behalf of school districts by Ministries of Education.

Expenditures should be reported by fiscal year.

Include expenditures for programs in elementary and secondary public schools.

Do not include the following expenditures:

• federal expenditures (e.g., schools operated by Indigenous Services Canada or National Defence, or federal programs such as Canadian Heritage official languages programs, Employment and Social Development Canada programs, Global Affairs Canada programs, and social [health and welfare] programs);
• those for private schools;
• those related to programs at the postsecondary level;
• intra-sectoral transactions;
• principal portion of debt repayments or bank loans;
• recoveries of expenditures from specified purpose;
• provision for vacation pay and similar employee benefit;
• provision for bad debts and any other provisions;
• reserves and other suspense accounts;
• deficits and write-off to losses;
• depreciation on capital expenditures (amortization charges);
• debenture discount;
• taxes remitted to other government sub-sectors (e.g., municipal taxes).

1.1 School boards and districts

Educator remuneration:

Row 1: Salaries, wages and allowances
Salaries and wages are the remuneration to educators for services rendered. Include teachers, school administrators, such as principals and vice-principals; and other professional non-teaching staff, such as guidance counselors and librarians as well as pedagogical support personnel.

Allowances are payments made in addition to salaries/wages to compensate for isolation, additional administrative duties or other responsibilities and other similar costs. Include sick leave payments, maternity leave, and other approved leave. Do not include ad hoc allowances for travel and accommodation (include in "Row 6: Other operating expenditures") and payments of superannuation or pension premiums on behalf of the educator.

Row 2: Fringe benefits – except employer contributions to the Canada and Quebec pension plans
Includes payment on behalf of the educator for Employment Insurance premiums, life insurance plans, health, dental and drug plans, vision care plans, workers' compensation plans, disability insurance plans, termination and early retirement gratuities, private use of institution's goods and services, employee discounts, professional fees related to professional development, payments to government work safety agencies, purchase and maintenance of clothing, moving fees, employee counseling services, union duties leave, annuity funds, paid recognition for years of service, paid holidays, trips, jury duty pay, employee parking lot fees, and board-sponsored recreation or paid memberships.

Educator pension plans:

Row 3: Employer contributions to Canada and Quebec pension plans
Includes all employer contributions to the Canada and Quebec pension plans.

Row 4: Contributions to other pension plans
Includes contributions to any other types of pension plans.

Row 5: Periodic contributions to rectify actuarial deficiencies
Adjustments made during the current year to ensure that the funds required are available, which are actuarial liability adjustments made to current service payments to reduce or eliminate the debt.

Other operating expenditures:

Row 6: Other operating expenditures
Include salary and non-salary costs related to business administration, instruction, educational services, food services, school facilities services, school transportation and any other expenditure related to the provision of services in the public school system. Do not include interest on debt services.

Row 7: Total operating expenditures
The sum of rows 1 to 6.

Capital expenditures:

Row 8: Capital expenditures
Include acquisitions of physical assets of a fixed or permanent nature with a useful life of more than one operating year. Include expenditures of an annual or cyclical nature for capital-lease and leasehold improvement (e.g., major repairs and upgrades to school and board buildings, new school and board furniture equipment and vehicles). Do not include expenditures for non-major repairs and maintenance designated as "plant operation" under "Row 6: Other operating expenditures".

Note that all capital expenditures must be reported with the historical cost in the year of the initial expenditure. If the capital expenditures are "amortized" during their useful life, they should be converted to the historical cost and reported to the year of the initial cost in order to insure the comparability of data between provinces and territories.

Row 9: Interest on debt services
Include the interest on loans and advances, bonds, debentures and mortgages, other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Row 10: Total capital expenditures
The sum of rows 8 and 9.

Row 11: Total expenditures - School boards and districts
The sum of rows 7 and 10.

1.2 Ministry of Education

Educator remuneration:

Row 12: Salaries/Wages and allowances
As defined under school district expenditures (see row 1).

Row 13: Fringe benefits – except employer contributions to pension plans
As defined under school district expenditures (see row 2).

Educator pension plans:

Row 14: Employer contributions to pension plans
As defined under school district expenditures (see row 3).

Row 15: Contributions to other pension plans
As defined under school district expenditures (see row 4).

Row 16: Periodic contributions to rectify actuarial deficiencies
As defined under school district expenditures (see row 5).

Other operating expenditures:

Row 17: Other operating expenditures
Include only Ministry/Department of Education expenses relating to direct financial support of school boards; e.g., milk programs or textbooks, or library, guidance and audio–visual expenses. Do not include any grants or contributions to schools boards or districts.

Row 18: General administration
Include only administration expenses directly incurred by the Ministry/Department of Education; e.g., expenses for the Minister's office, including his/her salary, human resources, administrative support and financial services. If any of these administration expenses are grouped together with those for postsecondary education, please indicate only those applicable to elementary and secondary education.

Row 19: Total operating expenditures
The sum of rows 12 to 18.

Capital expenditures:

Row 20: Capital expenditures
Include only Ministry/Department of Education capital expenditures relating to direct financial support of school boards. Do not include any grants or contributions to schools boards or schools districts.

Row 21: Interest on debt services
Include the interest on loans and advances, bonds, debentures and mortgages. Also include other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Row 22: Total capital expenditures
The sum of rows 20 and 21.

Row 23: Total expenditures – Ministry/Department of Education
The sum of rows 19 and 22.

1.3 Other provincial/territorial departments or agencies

Educator remuneration:

Row 24: Salaries, wages and allowances
As defined under school district expenditures (see row 1).

Row 25: Fringe benefits – except employer contributions to pension plans
As defined under school district expenditures (see row 2).

Educator pension plans:

Row 26: Employer contributions to pension plans
As defined under school district expenditures (see row 3).

Row 27: Contributions to other pension plans
As defined under school district expenditures (see row 4).

Row 28: Periodic contributions to rectify actuarial deficiencies
As defined under school district expenditures (see row 5).

Other operating expenditures:

Row 29: Other operating expenditures
Include only Other provincial/territorial government or agencies expenses relating to direct financial support of school boards. For example, provision of textbooks/school book bureaus, milk programs, guidance and audio-visual expenses. Do not include any grants or contributions to schools boards or schools districts, administration expenses (see row 17). Do not include any expenses from Ministry/Department of Education.

Row 30: Total operating expenditures
The sum of rows 24 to 29.

Capital expenditures:

Row 31: Capital expenditures
Include only "Other provincial/territorial governments or agencies" capital expenditures related to direct financial support of school boards. Do not include any grants or contributions to schools boards or schools districts. Do not include any expenses from Ministry/Department of Education.

Row 32: Interest on debt services
Include the interest on loans and advances, bonds, debentures and mortgages. Also include other debt charges such as bank service charges and other charges pertaining to the servicing of the public debt.

Row 33: Total capital expenditures
The sum of rows 31 and 32.

Row 34: Total expenditures - Other provincial/territorial departments or agencies
The sum of rows 30 and 33.

Total education expenditures:

Row 35: Total education expenditures
The sum of rows 11, 23 and 34.

The tables explained: ESES public, private and home-schooling data

The ESES is an annual survey of administrative data that focuses primarily on public schools. It also collects some information pertaining to private/independent schools, as well as home-schooling.

Public schools: Public schools are publicly funded elementary and secondary schools that are operated by school boards or the province or territory. They include all regular public schools as well as provincial reformatory or custodial schools, and other schools that are recognized and funded by the province or territory.

Private/Independent schools: Parents can choose to send their children to private/independent schools, which typically offer a curriculum similar to that provided by public schools, in a similarly structured way. Private/Independent schools encompass elementary and secondary schools that are operated, managed and administered by private individuals and/or groups (e.g., a church, a trade union or a business enterprise, or a foreign or international agency) or that have a governing board that exercises powers similar to those of a board of education and consists mostly of members not selected by a public agency.

The extent to which an institution receives funding from public or private sources does not determine its classification as a public or private school. Privately managed schools may be subject to some regulation or control by public authorities, but these institutions are nevertheless classified as private, provided that they are ultimately subject to private control. Public regulation may extend to areas such as curriculum, staffing appointments, admissions policies, and other matters.

The ESES does not distinguish between government-dependent private and independent private institutions.

Home-schooling: Home-schooling is an alternative method of learning that takes place outside the public or private/independent school environment. Parents choosing home-schooling have the primary responsibility of managing, delivering and supervising their children's courses and programs of learning. Although home-schooling students may be associated with a public or private/independent school, the enrolment counts for home-schooling should be reported separately.

Public school enrolment

Table 2A and Table 2B, Number of students, by type of program, grade and sex / age and sex
(tab 2APubEnrolGradeSex and tab 2BPubEnrolAgeSex)

Public school enrolment is the number of students (headcount) enrolled in publicly funded schools operated by school boards or the province/territory in September (or as close as possible thereafter) of the school year.

Include all students in regular publicly funded schools, provincial reformatory or custodial schools, and other students recognized and funded by a province or territory. Students in a specific elementary or secondary grade should be reported in the appropriate grade. If a student is not considered to be in a specific elementary or secondary grade because the student is taking different subjects at a number of levels, or if the grade of the student is not known, report the student in the category “grade not reported”.

Include other, non-standard, enrolments such as those for students receiving educational services (if recognized by the province/territory) and for schools and/or school boards that receive funding in a unique manner. They may be non-graduates who are taking only a few courses required to complete graduation; for example, a student who is enrolled in only 25% of a "regular" course load and for whom the school or school district receives only 25% of the usual funding. Note: This category may not apply to some provinces or territories.

Do not include students enrolled in: programs or schools outside the regular system; home-schooling programs; private/independent schools; or schools that are financed by federal departments (e.g., Indigenous Services Canada or the Department of National Defence).

Table 2.1, Regular programs for youth

Report the number of students enrolled in general training programs geared toward and offered primarily to similarly-aged young people. Although the majority of enrolments in this category will likely be for school-aged children and youth, some adults may be enrolled.

Table 2.2, Full-time equivalent (FTE) rate – Regular programs for youth

The full-time equivalent (FTE) rate represents the fraction of time spent in a classroom and for which the students are funded. If the fraction is unknown, an estimate should be provided; for example, for junior kindergarten and kindergarten students taking a half-time program that is funded, the FTE enrolment would be the headcount enrolment divided by 2, which is 0.5. If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by 4, which is 0.25.

Note: For most jurisdictions, Grades 1 through 12 have an FTE of 1.0 as these grades are generally considered full time. FTEs of less than 1.0 are common for Junior kindergarten and Kindergarten.

Table 2.3, General programs for adults

Report the number of students enrolled in general programs geared toward and offered primarily to adults within the elementary–secondary system. Some students in the youth sector may be enrolled in order to follow programs of study labelled as "adult education".

Do not include students enrolled in programs offered at the postsecondary level, or by any institution other than a school board.

Table 2.4, Vocational programs for youth and adults

Vocational education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour market vocational qualification recognized by the authorities in the province/territory in which it is obtained.

Vocational students must have at least 25% of their instructional time in a vocational or technical program.

Report the number of students enrolled in professional and technical training programs offered in public schools operated by school boards or the province/territory.

Do not include students enrolled in vocational programs offered at the postsecondary level, or by any institution other than a school board.

Private school enrolment

Table 2A and Table 2B, Number of students, by type of program, grade and sex / age and sex
(tab 2APrivEnrolGradeSex and tab 2BPrivEnrolAgeSex)

Private school enrolment is the number of students enrolled in private/independent schools in September (or as close as possible thereafter) of the school year.

Students in a specific elementary or secondary grade should be reported in the appropriate grade. If a student is not considered to be in a specific elementary or secondary grade because the student is taking different subjects at a number of levels, or if the grade of the student is not known, report the student in the category “grade not reported”.

Do not include students enrolled in home-schooling programs, or in schools that are financed by federal departments (e.g., Indigenous Services Canada or the Department of National Defence).

Table 2.1, Regular programs for youth

Report the number of students enrolled in general training programs geared toward and offered primarily to similarly-aged young people. Although the majority of enrolments in this category will likely be for school-aged children and youth, some adults may be enrolled.

Table 2.2, Full-time equivalent (FTE) rate – Regular programs for youth

The full-time equivalent (FTE) rate represents the fraction of time spent in a classroom and for which the students are funded. If the fraction is unknown, an estimate should be provided; for example, for junior kindergarten and kindergarten students taking a half-time program that is funded, the FTE enrolment would be the headcount enrolment divided by 2, which is 0.5. If a student is only taking a quarter of the usual course load and is funded on that basis, the FTE enrolment would be the headcount enrolment divided by 4, which is 0.25.

Note: For most jurisdictions, Grades 1 through 12 have an FTE of 1.0 as these grades are generally considered full time. FTEs of less than 1.0 are common for Junior kindergarten and Kindergarten.

Table 2.3, General programs for adults

Report the number of students enrolled in general programs geared toward and offered primarily to adults within the elementary-secondary system. Some students in the youth sector may be enrolled in order to follow programs of study labelled as "adult education".

Do not include students enrolled in programs offered at the postsecondary level.

Table 2.4, Vocational programs for youth and adults

Vocational education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour market vocational qualification recognized by the authorities in the province/territory in which it is obtained.

Vocational students must have at least 25% of their instructional time in a vocational or technical program.

Report the number of students enrolled in professional and technical training programs.

Do not include students enrolled in vocational programs offered at the postsecondary level.

Home-schooling enrolment

Table 2A and Table 2B, Number of students, by type of program, grade and sex / age and sex
(tab 2AHSEnrolGradeSex and tab 2BHSEnrolAgeSex)

Home-schooling enrolment is the number of students enrolled in home-schooling in September (or as close as possible thereafter) of the school year. These counts should be reported separately to capture this alternative method of learning that takes place outside the public or private school environment.

Table 2.1, Regular programs for youth

Report the number of students enrolled in general training programs geared toward and offered primarily to similarly-aged young people. Although the majority of enrolments in this category will likely be for school-aged children and youth, some adults may be enrolled.

Public and private schools, enrolments in official languages programs

Table 3, Number of students enrolled in official languages programs, by type of program, grade and sex
(tab 3PubEnrolOffLangGradeSex and tab 3PrivEnrolOffLangGradeSex)

Table 3.1, Regular second language programs (or core language programs)

Canada outside Quebec: Enrolments in programs where French is taught to students attending English schools, as a subject in the regular course offerings. Quebec: Enrolments in programs where English is taught to students attending French schools, as a subject in the regular course offerings.

Include students enrolled in core French (programme de base de français) - A second language program offered at various grade levels, in which French is studied as a subject. This also includes the extended core program where one or more additional subjects can also be taught in the student's second official language (French outside Quebec, English in Quebec).

Also include students enrolled in intensive/extended French (programme intensif de français) - An enrichment of the core French program that involves periods of intensive study and use of French, while the regular curriculum is "compressed" into the remainder of that school year. It is important to note that the French instruction is focused only on language acquisition.

Table 3.2, French immersion programs

Enrolments in programs where French is the language of instruction for students attending English schools.

Include students enrolled in French immersion (programme d'immersion en français) - A program in which French is the language of instruction for a significant part of the school day; that is, several or all subjects are taught in French, except for English language arts. Immersion is designed for students who want to develop a proficiency in French as a second language.

Do not include enrolments in intensive/extended French programs in Table 3.2; they should be reported in Table 3.1.

Table 3.3, Education programs in the minority official language

Enrolments in programs for students from the official language minority of each province or territory (French outside Quebec, English in Quebec). These programs allow children in the official language minority to pursue their education in their language.

Public schools, enrolments in Indigenous language programs

Table 4, Number of students enrolled in Indigenous language programs, by type of program and grade
(tab 4PubEnrolAborLangGrade)

Table 4.1, Indigenous language as a subject (Indigenous second language program or core Indigenous)

Enrolments in programs or courses where an Indigenous language is taught as a subject (as a part of the regular course offerings) to Indigenous and non-Indigenous students. One or more additional subjects can also be taught in an Indigenous language but may not exceed 25% of all instruction time. Include enrolments in elective courses where an Indigenous language is taught as a subject.

Table 4.2, Indigenous language immersion programs (Indigenous first language programs)

Enrolments in programs where all classroom instruction is taught in an Indigenous language to Indigenous and non-Indigenous students.

Public schools, number of students who self-identify as Indigenous

Table 5A and Table 5B, Number of students enrolled in public schools who self-identify as Indigenous, by type of program, Indigenous group, grade and sex / age and sex (tab 5APubIndGradeSex and tab 5BPubIndAgeSex).

Report the number of students enrolled in public schools who self-identify as belonging to one of the three Indigenous groups recognized by the Canadian Constitution: First Nations (North American Indian), Métis, and Inuit (Inuk). First Nations (North American Indian) includes both Status and Non-Status Indians.

If a student’s Indigenous group appears to have changed from one school year to the next, record the enrolment in the most recent Indigenous group reported.

When more than one Indigenous group has been reported, the student should be counted in each appropriate group; however, the student must be counted only once in the totals.

Note: All students included in tabs 5A and 5B should be enrolled in off-reserve public schools (i.e., these students should already have been reported in the public school enrolments on tabs 2A and 2B).

Table 5.1, Regular programs for youth

Report the number of students who self-identify as Indigenous and are enrolled in general training programs geared toward and offered primarily to similarly-aged young people. Although the majority of enrolments in this category will likely be for school-aged children and youth, some adults may be enrolled.

Table 5.3, General programs for adults

Report the number of students who self-identify as Indigenous and are enrolled in general programs geared toward and offered primarily to adults within the elementary–secondary system. Some students in the youth sector may be enrolled in order to follow programs of study labelled as “adult education”.

Do not include students enrolled in programs offered at the postsecondary level, or by any institution other than a school board.

Table 5.4, Vocational programs for youth and adults

Vocational education is designed for students to acquire the practical skills, know-how and understanding necessary for employment in a particular occupation or trade or class of occupations or trades. Successful completion of these programs usually leads students to a relevant labour market vocational qualification recognized by the authorities in the province/territory in which it is obtained.

Vocational students must have at least 25% of their instructional time in a vocational or technical program.

Report the number of students who self-identify as Indigenous and are enrolled in professional and technical training programs offered in public schools operated by school boards or the province/territory.

Do not include students enrolled in vocational programs offered at the postsecondary level, or by any institution other than a school board.

Public and private schools, number of secondary school graduates

Table 6, Number of graduates, by type of program, age and sex
(tab 6PubGradAgeSex and tab 6PrivGradAgeSex)

Graduates represent first-time graduates only. Count late graduates but do not count the same graduate twice.

Table 6.1, Regular programs for youth

Include first-time graduates from general programs geared toward and offered primarily to similarly-aged young people. Although the majority of these graduates will likely be typically school-aged youth, some adults may graduate from these programs.

Table 6.2, General programs for adults

Include first-time graduates from general programs geared toward and offered primarily to adult learners within the elementary–secondary school system. This may include some graduates from the youth sector who have pursued programs of study labelled as "adult education", as well as older graduates.

Do not include any graduates of programs offered at the postsecondary level or by any institution other than a school board.

Tables 6.3a & 6.3b, Vocational programs for youth and adults

Include first-time graduates from professional and technical training programs.

Do not include any graduates of vocational programs offered at the postsecondary level or by any institution other than a school board.

Public and private schools, number of educators

Table 7, Number of educators
(tab 7PubEducAgeSex and tab 7PrivEducAgeSex)

Two different counts are captured for educators:

• the number of full-time and part-time educators (headcounts), by age group and sex (Table 7.1); and
• the number of full-time equivalent (FTE) educators, by category and sex (Table 7.2).

In both cases, report the number of educators on September 30 (or as close as possible thereafter) of the school year. Educators is a broad category that comprises teachers, school administrators, and pedagogical support.

• Teachers are personnel who provide direct instruction to students, either in a group or on a one-on-one basis. Include:
  • classroom teachers, special education teachers, and other specialists such as music or physical education teachers;
  • other teachers who work with a group, or groups, of students in a classroom, in small groups in a resource room, or one-on-one inside or outside a regular classroom;
  • chairpersons of departments or other administrators/managers who spend the majority of their time teaching; and
  • personnel temporarily not at work (e.g., for reasons of illness or injury, maternity or parental leave, holiday or vacation)

Do not include substitute or supply teachers and unpaid instructional personnel such as student teachers.

• School administrators are personnel who are responsible for the organization, administration and management of the school. Include principals, vice-principals, and other management staff with similar responsibilities who do not spend the majority of their time teaching. Do not include those who are in higher level management or receptionists, secretaries, clerks and other staff who support the administrative activities of the school.
• Pedagogical support includes professional non-teaching personnel who provide services to students to support their educational programs. Include, for example, educational assistants, paid teacher's aides, guidance counselors and librarians. Do not include those in health and social support roles who are not educators (e.g., school nurses, school psychologists).

Table 7.1, Number of full-time and part-time educators (headcounts), by age group and sex

An educator headcount is defined as the number of educators on September 30 (or as close as possible thereafter) of the school year who are responsible for providing services to the students reported in the enrolment tables (tab 2APubEnrolGradeSex and tab 2BPubEnrolAgeSex). The numbers of full- and part-time educators reported in Table 7.1 will be summed to obtain the total number of educators.

Table 7.2, Number of full-time equivalent (FTE) educators, by category and sex

Full-time equivalent (FTE) educator is defined as the number of full-time educators on September 30 (or as close as possible thereafter) of the school year, plus the sum of part-time educators according to their percentage of a full-time employment allocation (determined by the province or territory). For example, if a normal full-time work allocation is 10 months per year, an educator who works for 6 months of the year would be counted as 0.6 of a full-time equivalent (FTE) or an employee who works part time for 10 months at 60% of full time would be 0.6 of an FTE. Report FTEs by category of educator if possible; i.e., in teachers, school administrators, or pedagogical support.