Unified Enterprise Survey - Annual
5-3600-229.3 STC/UES-190-60138
Reporting Guide
This guide is designed to assist you as you complete the 2011 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.
Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation. Therefore, for example, the Canada Revenue Agency cannot access identifiable survey records from Statistics Canada.
Information from this survey will be used for statistical purposes only and will be published in aggregate form only.
Help Line: 1-800-972-9692
Table of contents
B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
F - Industry characteristics
G - Personnel
H - Sales by type of client
I - Sales by client location
J - International transactions
K - Provincial/territorial distribution
General information
Survey purpose
Data-sharing agreements
Record linkages
B - Main business activity
1. Please describe the nature of your business.
To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.
2. Please check the one main activity which most accurately represents your main source of revenue.
Below is a description of each main activity.
Film, television and video post-production
Business units primarily engaged in providing post-production services to the motion picture and video industries, including specialized motion picture video post-production services, such as editing, film/tape transferring, dubbing, subtitling, creating credits, closed captioning, and producing computer graphics, animation and special effects, as well as printing and processing motion picture films.
Exclude:
- business units that do work for the film industry, but function as a sound recording studio;
- business units primarily engaged in manufacturing magnetic and optical media or the mass reproduction of recordings on such media.
C - Reporting period information
Please report information for your fiscal year (normal business year) ending between April 1, 2011 and March 31, 2012. Please indicate the reporting period covered by this questionnaire.
D - Revenue
A detailed breakdown may be requested in other sections.
1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.
Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business’s ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include:
- sales from Canadian locations (domestic and export sales);
- transfers to other business units or a head office of your firm.
Exclude:
- transfers into inventory and consignment sales;
- federal, provincial and territorial sales taxes and excise duties and taxes;
- intercompany sales in consolidated financial statements.
2. Grants, subsidies, donations and fundraising
Please report contributions received during the reporting period.
Include:
- non-repayable grants, contributions and subsidies from all levels of government;
- revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
3. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
4. Investment income (dividends and interest)
Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.
Include interest from:
- foreign sources;
- bonds and debentures;
- mortgage loans;
- G.I.C. interest;
- loan interest;
- securities interest and deposits with bank interest.
Exclude:
- equity income from investments in subsidiaries or affiliates; these amounts should be reported in section E, at question 25.
5. Other revenue (please specify)
Include:
- amounts not included in questions 1 to 4 above.
6. Total revenue
The sum of questions 1 to 5.
E - Expenses
1. Salaries and wages of employees who have been issued a T4 statement
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.
Include:
- vacation pay;
- bonuses (including profit sharing);
- employee commissions;
- taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays);
- severance pay.
Exclude:
- all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.
2. Employer portion of employee benefits
Include contributions to:
- health plans;
- insurance plans;
- employment insurance;
- pension plans;
- workers’ compensation;
- contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
- contributions to provincial and territorial health and education payroll taxes.
3. Commissions paid to non-employees
Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.
Include:
- commission payments to independent real estate agents and brokers.
4. Professional and business services fees
Include:
- legal;
- accounting and auditing;
- consulting;
- education and training;
- architect;
- appraisal;
- management and administration.
5. Subcontract expenses (include contract labour, contract work and custom work)
Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include:
- hired casual labour and outside contract workers.
6. Charges for services provided by your head office
Include:
- parent company reimbursement expenses and interdivisional expenses.
7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)
Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.
Include:
- goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
- materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.
Exclude:
- direct and indirect labour costs (salaries, wages, benefits, and commissions);
- overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.
8. Office supplies
Include:
- office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
- diskettes and computer upgrade expenses;
- data processing.
Exclude:
- postage and courier;
- telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).
9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)
Include:
- lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
- motor vehicle rental and leasing expenses;
- rental and leasing of computer and peripheral expenses;
- studio lighting and scaffolding, and other machinery and equipment expenses;
- fuel and other utility costs covered in your rental and leasing contracts.
10. Repair and maintenance (e.g., property, equipment, vehicles)
Include expenses for the repair and maintenance of:
- buildings and structures;
- vehicles (including vehicle fuel);
- machinery and equipment;
- security equipment;
- costs related to materials, parts and external labour associated with these expenses.
Also include janitorial and cleaning services and garbage removal.
11. Insurance (include professional liability, motor vehicles, etc.)
Include:
- professional and other liability insurance;
- motor vehicle and property insurance;
- executive life insurance;
- bonding, business interruption insurance and fire insurance.
Insurance recovery income should be deducted from insurance expenses.
12. Advertising, marketing and promotions (report charitable donations at question 22)
Include:
- newspaper advertising and media expenses;
- catalogues, presentations and displays;
- meeting and convention expenses;
- tickets for theatre, concerts and sporting events for business promotion;
- fundraising expenses.
13. Travel, meals and entertainment
Include:
- passenger transportation, accommodation and meals while travelling;
- other travel allowances as well as meal, entertainment and hospitality purchases for clients.
14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)
Include:
- diesel, fuel wood, natural gas, oil and propane;
- sewage.
Exclude:
- energy expenses covered in your rental and leasing contracts;
- vehicle fuel.
15. Property and business taxes, licences and permits
Include:
- property taxes paid directly and property transfer taxes;
- vehicle licence fees;
- beverage taxes and business taxes;
- trade licence fees;
- membership fees and professional licence fees.
16. Royalties, rights, licensing and franchise fees
Include:
- amounts paid to holders of patents, copyrights, performing rights and trademarks;
- gross overriding royalty expenses and direct royalty costs;
- resident and non-resident royalty expenses;
- franchise fees.
17. Delivery, warehousing, postage and courier
Include:
- amounts paid for courier, custom fees, delivery and installation;
- distribution, ferry charges and cartage;
- freight and duty, shipping, warehousing and storage.
18. Financial service fees
Include:
- explicit service charges for financial services;
- credit and debit card commissions and charges;
- collection expenses and transfer fees;
- registrar and transfer agent fees;
- security and exchange commission fees;
- other financial service fees.
Exclude:
- interest expenses.
19. Interest expenses
Please report the cost of servicing your company’s debt.
Include interest on:
- short-term and long-term debt;
- capital leases;
- bonds and debentures and mortgages.
20. Amortization and depreciation of tangible and intangible assets
Include:
- direct cost depreciation of tangible assets and amortization of leasehold improvements;
- amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).
21. Bad debts
A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.
Include:
- allowance for bad debts.
Bad debt recoveries are to be netted from bad debt expenses.
22. All other expenses (please specify)
Include:
- amounts not included in questions 1 to 21;
- charitable and political expenses;
- research and development expenses;
- recruiting expenses.
23. Total expenses
The sum of questions 1 to 22.
24. Corporate taxes, if applicable
Include:
- federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.
25. Gains (losses) and other items
Include:
- realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
- foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
income/losses; - joint venture income/losses and partnership income/losses;
- unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
- write-offs.
26. Net profit/loss after tax and other items
Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.
F - Industry characteristics
Sales by type of revenue
1. Motion picture film laboratory services
Providing services that may include motion picture film processing, printing (workprints, answer prints, intermediates, etc.), negative matching, colour timing, film cleaning, release printing, etc.
2. Editing services for audiovisual works
Organizing and arranging the visual and audio aspects of an audiovisual work (film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using a sequential editing process (linear) or a computerized random access editing process (non-linear). Process may include incorporating stock shots selected from film and video libraries into film or video.
3. Transfer services
Transferring an audiovisual work (film, video, digital media, etc.) from one format to another for the purpose of adapting the production to a format selected for its presentation or preservation characteristics (e.g., creating backup masters or copies because the original is deteriorating). Examples include transfer of film to tape, tape to film, digital media to film, digital media to tape, diapose to video, photo to video, etc.
Exclude format conversion services (transcoding), compression and digital encoding services; this should be reported in question 8 of this section “Format conversion services”.
4. Colour correction and digital restoration services
Colour correction services include adding, modifying, or excluding colour from an audiovisual work (film, video, or digital media, etc.) electronically, using digital techniques.
Examples of digital restoration include removing scratches from audiovisual works (film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process.
5. Visual effects and animation services for audiovisual works
Introducing visual effects to audiovisual works (film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred. Examples include miniatures, optical and digital effects, matte paintings, double printing, fades, compositing and vignetting.
Examples of animation includes creating pictures, abstract designs, and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation.
6. Subtitling, titling, captioning services for audiovisual works
Subtitling is inserting text in the screen that translates the dialogues and titles of the original audiovisual work (film, video, or digital media, etc.) to another language.
Captioning services for audiovisual works include adding text to an audiovisual work (film, video, or digital media, etc.), using a character generator or a captioning data generation system. Includes open captioning services, which creates text always visible on screen and closed captioning services, which creates text made visible on screen at the option of the user.
Titling services for audiovisual works includes adding titles to audiovisual works (film, video, or digital media, etc.) through text, including beginning titles, and credits.
7. DVD authoring services
Providing services required for finalizing a DVD, including menu creation and mastering.
8. Format conversion services, digital encoding and conversion (e.g. transcoding)
Format conversion consists of converting an audiovisual work (film, video, digital media, etc.) to a format differing spatially (pixel count, aspect ratio) and/or temporally (frame rate) from the original work.
Compression and digital encoding involves using bit-rate reduction techniques to reduce the size of media for storage and for transmission (e.g., encoding using MPEG, JPEG, etc.) of an audiovisual work (film, video, digital media, etc.). This service also consists of recording digital information to CD-ROM format.
9. Duplication and copying (except large-run) services for audiovisual works, digital and video
Creating limited high-quality reproductions of the master of an audiovisual work (video, digital media, etc.) and small-run reproductions of audiovisual works for a variety of uses. The reproductions may be produced in a variety of formats, including VHS, DVD, streaming video, etc.
Examples include edit masters, generic edit masters, high definition masters, component masters, sub-masters, clones (an exact copy of the digital master), etc. These masters can be with or without titles, etc. These copies can be sent to a broadcaster to air on television, or can be sent to a manufacturer to produce copies for mass duplication for further distribution.
Examples of small-run duplication include creating reproductions of audiovisual works (video, digital media, etc.) intended for audiovisual business use, such as screening copies and approval copies, as well as copies of special events, such as weddings, institutional videos, business videos, etc.
Exclude reproducing film for the purposes of distribution to exhibition houses. This should be reported in question 1, “Motion picture film laboratory services”. Exclude large-run reproductions intended for the retail or rental market. These should be reported in question 13 of this section.
10. Sound editing and design services for sound elements of audiovisual works (e.g. dubbing, sound synchronization)
Examples include orchestration services, Foley stage sound design, additional dialogue recording (ADR) services, dubbing, sound integration and synchronization services for audiovisual works.
13. Other sales
Other postproduction services for audiovisual works (film, video, digital media, etc.),
Examples of other related services include licensing of copyrighted music, contract creation and recording of original music, script translation, reproduction of audiovisual works (large-run duplication and copying) for distribution to the retail or rental market, rental of postproduction equipment, sale of merchandise, etc.
G - Personnel
To fully measure the contribution of all human capital in this industry, we require information on the number of partners and proprietors as well as the number and classification of workers.
1. Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)
For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.
2. Paid employees
a) Average number of paid employees during the reporting period
To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).
Exclude:
- partners and proprietors, non-salaried reported at question 1 above.
b) Percentage of paid employees (from question 2a) who worked full time
Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.
3. Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)
Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.
H - Sales by type of client
This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.
1. Clients in Canada
a) Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
- sales to Crown corporations.
b) Individuals and households
Please report the percentage of sales to individuals and households who do not represent the business or government sector.
c) Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
- sales to hospitals, schools, universities and public utilities.
2. Clients outside Canada
Please report the share of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.
Include:
- sales to foreign subsidiaries and affiliates.
I - Sales by client location
Please provide a percentage breakdown of your total sales by client location (first point of sale).
Please ensure that the sum of percentages reported in this section equals 100%.
The percentage in question 14 must equal question 2 in section H.
J - International transactions
his section is intended to measure the value of international transactions on goods, services, and royalties and licences fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/orreceived from outside Canada. Services cover a varietyof industrial, professional, trade and business services.
K - Provincial/territorial distribution
This section is intended to collect information on the locations operated by your business during the reporting period.
Please report the number of business units or locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.
Please report data for the provinces or territories in which you have business units and indicate if you are reporting in Canadian dollars or percentages.
General information
Survey purpose
Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.
The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.
Data-sharing agreements
To reduce respondent burden, Statistics Canada has entered into data sharing agreements with provincial and territorial statistical agencies and other government organizations, which must keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.
For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.
The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.
For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.
For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Record linkages
To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.
Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.
Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.
Thank you!