Archived - 2014 Annual Non-Store Retail Survey

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Annual Non-Store Retail Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

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General information
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Sales of Commodities

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General information

Survey purpose

Statistics Canada uses your survey responses to compile operating and financial statistics for the retail sector by province/territory and Canada as a whole. By accurately reporting your business units activity, you contribute to measuring provincial/territorial and Canadian economic output - the gross domestic product (GDP), as well as provide an accurate portrait of the store retailing sector in Canada.

Retailers also make significant use of the data from these surveys to:

track their performance against industry averages;
evaluate expansion plans;
prepare business plans for investors;
determine payments with respect to performance based contracts;
plan marketing strategies.

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.

Statistics Canada will use information from this survey for statistical purposes.

Data-sharing agreements

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

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

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

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

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

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

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

Record linkages

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

Reporting instructions

1. Please print in ink.

2. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

3. Do not include sales tax.

4. All dollar amounts reported should be rounded to the nearest whole dollar (e.g., $55,417.40 should be rounded to $55,417). All percentages reported should be rounded to the nearest whole percent (e.g., 37.3% to 37%, 75.8% to 76%).

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

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business, even if it is not exactly how you would describe this business’s main activity.

By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business.

By selecting "No, this is not the main activity.", you indicate that this description is not applicable as a main or a secondary activity of this business. You will be given a chance to describe this business’s main activity.

If you answer “no”, indicating that your business unit is not a store retailer as defined above, then please call 1-800-858-7921 for further instructions.

Reporting period information

May 1, 2013 to April 30, 2014
June 1, 2013 to May 31, 2014
July 1, 2013 to June 30, 2014
August 1, 2013 to July 31, 2014
September 1, 2013 to August 31, 2014
October 1, 2013 to September 30, 2014
November 1, 2013 to October 31, 2014
December 1, 2013 to November 30, 2014
January 1, 2014 to December 31, 2014
February 1, 2014 to January 31, 2015
March 1, 2014 to February 28, 2015
April 1, 2014 to March 31, 2015

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

September 18, 2013 to September 15, 2014 (e.g., floating year-end)
June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Revenue

Sales of goods and services (e.g., fees, admissions, services revenue)

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 this 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.

Rental and leasing

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

Commissions

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

Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

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

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

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

Other revenue (please specify)

Include: Amounts not included in questions (1) to (7).

Total revenue

The sum of questions (1) to (8).

Expenses

Cost of goods sold

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

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

Employment costs and expenses

Salaries, wages and commissions

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

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at question 3 - Subcontracts).

Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

Subcontracts

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

Include: Hired casual labour and outside contract workers; Custom work and contract work; Sub-contract and outside labour; Hired labour.

Research and development fees

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

Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other expenses).

Utilities

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

Include: Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications (report this amount at question 8. - Telephone, Internet and other telecommunications expenses); Vehicle fuel (report at question 21 - All other expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication expenses).

Telephone, Internet and other telecommunications

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

Royalties, franchise fees and memberships

Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties

Crown charges

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

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

Financial services

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

Total expenses

The sum of questions 1 to 21.

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins

Include:

Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit;
Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts;
Parts used in generating repair and maintenance revenue (exclude the labour portion of repair and maintenance).

Do not deduct the value of trade-ins.

Exclude:

Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies;
Labour portion of repair and maintenance.

Please report shipping and handling charges that are not embedded in the price of the merchandise, and which are therefore not reflected in the amount reported in the previous question 1.

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%.

Clients in Canada

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

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

Include:

• Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

Clients outside Canada

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

Sales of Commodities

Food and beverages

Fresh meat and poultry

Include: Beef, pork, fowl and game, poultry, turkey, cooked meats, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.)

Exclude: Frozen or canned meats, "deli" meat products.

Fresh fish and other seafood

Include: Fresh, smoked and cured fish and other seafood.

Exclude: Frozen or canned fish and other seafood, "deli" fish and other seafood.

Fresh fruit and vegetables

Include: Fresh fruits and vegetables.

Exclude: Frozen, canned or dried fruits and vegetables.

Eggs and dairy products (except frozen desserts)

Include: Fresh milk (include chocolate milk and soya milk), fresh eggs in shell, butter, fresh or processed cheese, fresh cream and fresh yogurt.

Exclude: Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.

Baked goods (except frozen products, cookies and crackers)

Include: In-house fresh bakery goods or baked foods, commercial fresh bakery goods or baked foods and products of fresh bakery products.

Exclude: Frozen bakery products.

Perishable prepared foods (including fresh sliced deli meats, prepared entrées and fresh pasta)

Include: Deli luncheon meats, deli poultry, deli food (except cheese), deli fish, deli seafood, deli party platters, prepared pizza, prepared foods for take-out, prepared pizza for take out, deli salads, perishable prepared foods (except cheese), deli foods and salad bars and prepared foods for take-out (except cheese).

Exclude: Cheese, meals and lunches.

Frozen food

Include: Frozen meats, frozen game food, frozen cooked, cured and smoked meats, frozen poultry, frozen fish, frozen smoked and cured fish, frozen smoked and cured seafood, frozen smoked and cured shellfish, frozen fruits, frozen vegetables, ice cream, frozen yogurt, sherbets, popsicles, frozen juice concentrates, frozen bakery products, frozen TV dinners and frozen entrées.

Cookies, confectionery and snack foods

Include: Candy, chewing gum, fruit pastilles, chips, chocolate preparations (except baking chocolate), cocoa paste, unsweetened cocoa powder, confectionery, confectionery nuts, granola bars, package sugar confectionery goods, sugar confectionery specialities, sesame bars, snack foods, popped popcorn, mixed nuts, prepackaged cookies, prepackaged biscuits or crackers, prepackaged cakes, prepackaged doughnuts, prepackaged buns and prepackaged muffins.

Exclude: Candy and chocolate baking items, un-popped popcorn, products primarily sold as breakfast cereals.

Packaged food dry goods, not elsewhere classified

Include: Canned or dried foods (except pet foods), baking supplies, baking chocolate, baking flour, baking powder, baking chopped nuts, breakfast cereals, dry coffee, powdered, canned, evaporated or condensed dairy products, dietetic foods, drink crystals, flour, food mixes, cake, biscuit and pancake mixes (except prepackaged), cooking oils, un-popped popcorn, rice, salad dressings, salt, herbs and spices, sugar, syrups and dry tea leaves.

Exclude: Meals and lunches, pet food.

Soft drinks (except bottled water)

Include: Canned soft drinks and bottled soft drinks (except bottled water)

Non-alcoholic beverages (except soft drinks, milk and frozen drinks)

Include: Non-alcoholic beer (except root beer pops), non-alcoholic wine or cider, fruit drinks (except soft drinks and frozen concentrates), juices (except soft drinks and frozen concentrates), non-alcoholic cocktails or punch, vegetable juices (except frozen concentrates), water, sparkling beverages (except water and sodas) and ice tea.

Exclude: Milk and cream, frozen juice concentrates, drink crystals.

Prepared hot beverages (including coffee)

Include: Hot coffee, hot tea and hot chocolate.

Exclude: Packaged coffee, tea, hot chocolate and other packaged hot beverage products.

Alcoholic beverages (except served on premises)

Include: Beer (except non-alcoholic), wine (except non-alcoholic), spirits, liquor, liqueur and coolers.

Exclude: Alcoholic beverages served on premises.

Ice

Include: Ice cubes and ice blocks.

Prepared meals

Include: Sales of alcoholic beverages served on premise.

Clothing, footwear and accessories

Men’s outerwear coats and jackets

Include: Winter coats, fur coats, jackets (except sport jackets), rainwear, ski clothing, snowmobile clothing and windbreakers.

Exclude: Suits, sport jackets and blazers.

Men’s suits, sport jackets and blazers

Include: Sport jackets and blazers and made-to-measure and ready-to wear suits.

Exclude: Occupational uniforms.

Men’s pants, shirts, sweaters and other bottoms and tops

Include: Pants (dress and casual), shorts, dress or casual shirts (except evening dress shirts), vests (except as occupational uniforms), school uniforms, gym uniforms, indoor jackets and sweaters.

Men’s sleepwear, underwear and hosiery

Include: Socks, underwear, pyjamas, bathrobes and nightwear.

Men’s hats, gloves, belts and other accessories

Include: Caps or hats, belts, gloves (except for work), mitts, scarves, suspenders, ties, umbrellas and wallets.

Exclude: Wigs, toupees.

Men’s clothing, not elsewhere classified

Include: Bathing suits, exercise and fitness clothing, work gloves, occupational clothing or uniforms, work jackets or vests, priest clothing, running and jogging wear and safety clothing.

Women’s outerwear coats and jackets

Include: Winter coats, jackets, parkas, rainwear, ski jackets or suits, snowmobile suits, snowsuits, windbreakers and anoraks.

Exclude: Suit jackets and blazers.

Women’s dresses and suits

Include: One-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses.

Exclude: Wedding gowns and occupational uniforms.

Women’s skirts, pants, blouses, sweaters and other bottoms and tops

Include: Skirts, blouses, pants (dress and casual), jeans, blazers, jackets (except for outdoors), shorts, maternity tops or bottoms, casual shirts (except evening dress shirts), sweat tops and bottoms, sweaters, T-shirts and other tops, school uniforms and gym uniforms.

Women’s lingerie, sleepwear and underwear

Include: Pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear.

Exclude: Hosiery.

Women’s hosiery

Include: Pantyhose, stockings, nylons, socks, tights, leggings and leotards.

Women’s dresses and suits

Include: One-piece and two-piece dresses, evening gowns, evening dress shirts, suits (except ski suits, snowmobile suits, snowsuits and maternity suits) and maternity dresses.

Exclude: Wedding gowns and occupational uniforms.

Women’s skirts, pants, blouses, sweaters and other bottoms and tops

Women’s lingerie, sleepwear and underwear

Include: Pyjamas, dressing gowns, bathrobes, foundation garments, lingerie, nightgowns, bras, nightshirts, slips and underwear.

Exclude: Hosiery.

Women’s hosiery

Include: Pantyhose, stockings, nylons, socks, tights, leggings and leotards.

Women’s handbags, purses and accessories

Include: Hats or caps (sport and fashion), gloves (except for work), mitts, scarves, purses, wallets, backpacks, belts, hair accessories, headbands, handbags and umbrellas.

Exclude: Wigs.

Women’s clothing, not elsewhere classified

Include: Bathing and swim suits, exercise and fitness clothing, wedding gowns, occupational clothing or uniforms, priest clothing, running and jogging wear, safety clothing and track suits.

Boys’ clothing and accessories

Include: Boys' clothing (sizes 7 to 18) and accessories.

Exclude: Very specialized sports clothing, used clothing.

Girls’ clothing and accessories

Include: Girls' clothing (sizes 7 to 16) and accessories.

Exclude: Very specialized sports clothing, used clothing.

Infants’ clothing and fabric accessories

Include: Baby clothing and accessories (infants' sizes 0 to 24 months), children's clothing and accessories (sizes 2 to 6X), baby bottles, nursery bedding, crib mobiles, diaper bags, baby blankets, baby linens, baby plastic pants, baby bibs, cloth diapers, breast pumps, nursery wall hangings, nursing pads, baby rattles, baby teething rings and baby soothers.

Exclude: Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.

Unisex clothing, costumes and vestments

Include: Unisex clothing, unisex kilts (except as sport equipment), Halloween costumes, Christmas costumes, carnival costumes and dance costumes.

Men’s athletic footwear

Include: Aerobic shoes, athletic footwear or shoes (except ski boots, skates and cleats), running shoes, basketball shoes, tennis shoes (except table tennis) and cross-trainers footwear.

Men’s footwear and accessories (except athletic)

Include: Men’s or boys’ (except children) non-athletic footwear or shoes, fashion footwear or shoes, winter boots, rain boots, slippers, orthopedic shoes and men’s work boots.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Women’s athletic footwear

Include: Court shoes, athletic footwear or shoes (except ski boots, skates and cleats), cross-trainers footwear, running shoes, walking shoes and hiking boots.

Women’s footwear and accessories (except athletic)

Include: Women’s or girls’ (except children) non-athletic footwear or shoes, winter boots, rain boots, orthopedic shoes and shoe accessories or clip-on.

Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Infants’ footwear

Include: Infants' or babies' (except children) footwear, all types of infants’ non-athletic footwear or shoes and infants’ orthopedic shoes.

Children’s athletic footwear

Include: Athletic footwear or shoes (except ski boots, skates and cleats) and all types of athletic footwear (except table tennis)

Fine jewellery (including precious metal, diamonds, gemstones, and pearls)

Include: Fine jewellery.

Exclude: Watches.

Costume jewellery (including base metal, glass, plastic, and synthetic stones)

Include: Costume jewellery (except watches), all types of jewellery (except watches) and trinkets.

Watches

Include: Pocket watches, wrist watches and pendant watches.

Exclude: Antique watches.

Luggage, briefcases, knapsacks, and duffel bags

Include: Attaché cases, backpacks, knapsacks, leather or leather-like briefcases, luggage, leather and leather-like school bags, sport bags, suitcases and leather and leather-like travel accessories.

Exclude: Purses, wallets, billfolds, camera and instrument cases and fashion knapsacks.

Home furniture, furnishings, housewares, appliances and electronics

Mattresses and foundations

Include: Bed frames, spring, foam and water mattresses (except crib and air mattresses), box springs and bedding foundations (except sofa beds and futons).

Exclude: Headboards, crib mattresses, air mattresses.

Infants’ furniture

Include: New infants' furniture, junior or toddler beds, infants' changing tables, baby highchairs, baby crib and mattress sets, new nursery furniture or equipment and new nursery furniture parts.

Exclude: Car seats (see Health, personal and household products).

Indoor home furniture, not elsewhere classified

Include: New bed headboards or footboards and parts, new indoor home furniture (except nursery) and parts, new indoor home office furniture and parts, new home futons and parts, new home office and office furniture and equipment and parts, all other new indoor furniture parts, home security safes and new home sofa beds and parts.

Exclude: Nursery furniture, lamps, mattresses and foundations, counters and cupboards.

Outdoor home furniture

Include: Patio furniture cushions, patio and garden furniture and cottage outdoor furniture.

Window treatments

Include: Indoor window treatments (except furniture coverings), blinds or shades, curtains (except shower), drapes, valances and indoor window shutters.

Household textile products, not elsewhere classified

Include: Furniture covers or throws, furniture coverings, bedding (except nursery), cushions and cushion covers, afghans, bathroom accessories, dishcloths or dish towels, cloth napkins, oven mitts, aprons, pot holders, doilies, non disposable table linens, tea towels and placemats or tablecloths.

Exclude: Disposable paper tablecloths and napkins.

Decorative home furnishings (except textile products)

Include: Household seasonal decorations or ornaments, candles, clocks (except with radio), figurines, fireplace screens and accessories, artificial and dried flowers or plants, picture or photograph frames, incense, jewellery boxes, music boxes, thermometers, barometers, room dividers, giftware, gift baskets and trophies.

Exclude: Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves and clock radios.

Tableware, kitchenware, cookware and bakeware

Include: Bakeware, speciality bakeware, kitchenware, barbecue tools, cheese tools, egg tools, garlic or herbs tools, ice cream tools, kitchen utensils sets, speciality kitchenware, tableware (except disposable), cookware, cookware sets, lunch boxes or bags, picnic baskets or accessories and disposable tableware.

Exclude: Kitchen and table linens, pot holders, electrical kitchen appliances and disposable tableware (plastic, plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.).

Household cleaning supplies

Include: Air fresheners, toilet fresheners, fabric dyes, floor polish or wax, laundry detergent, furniture polish or wax, shoe polish, scouring powders or creams, baking soda, upholstery or rug spot removers.

Exclude: Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.) and automotive waxes and cleaners.

Paper household supplies

Include: Toilet paper, facial tissues, paper products, wax paper, foil food wraps, disposable paper plates and disposable paper cups.

Miscellaneous household supplies, not elsewhere classified

Include: Disposable plasticware, disposable table linens, barbecue starter fuel, glues or adhesives, garment bags, garbage or trash cans, recycling bins, clothes or laundry hampers, clothes or laundry drying racks, ironing boards, laces, matches, stools, outlet covers, cabinet locks, steps, multiplatform use non-rechargeable batteries, multiplatform use rechargeable batteries, light bulbs, fire extinguishers, smoke detectors and carbon monoxide detectors.

Small home appliances

Include: Electric knives, central vacuum cleaners, coffee makers or grinders, waste compactors, dehumidifiers, electric fans, floor polishers, food processors, deep fryers, food steamers, garbage disposals, portable space heaters, portable humidifiers, electric kettles, electric food mixers or processors, electric personal care appliances, heating pads, rug cleaning equipment, sewing machines, toasters, new small electrical home appliances and parts or accessories and water purifiers.

Exclude: Room air conditioners and microwave ovens.

Major home kitchen and cleaning appliances

Include: Room air conditioners, major appliances, microwave ovens, convection ovens, ranges, kitchen range hoods or fans, dishwashers and washing machines and clothes dryers.

Computers, peripherals and networking equipment

Include: Blank audio disc, computer batteries, CD computer drives, blank computer CDs, DVD computer drives, blank computer DVDs, computer hard drives, computer integrated circuits, personal digital assistants (PDAs), printers (except toners), computer scanners, new computers and pre-loaded software, anti-glare screens, monitor stands, external numeric keypads, computer mice or mouse, computer mouse pads, CD, DVD and diskette storage boxes, cases or racks and new computers components or parts and accessories (except toners and cartridges)

Computer software (except games)

Include: Computer software (except games), computer multimedia items (except electronic games), books packaged and sold together with software (except electronic games), cassettes packaged and sold together with software (except electronic games) and disks packaged and sold together with software (except electronic games).

Telephones and related products

Include: Fax machines, phone answering machines, pagers (except messaging services), telephones (except phone services), new telephone or cellphone parts, telephone batteries and cellphone batteries.

Televisions and home audiovisual equipment

Include: Non-automotive amplifiers, audio and video equipment or supplies (except mixers), clock radios, non-automotive mini disc players (except mixers), non-automotive DVD players (except mixers), films for movie and video cameras, ghetto blasters, boom boxes or sound boards, head cleaners for audio and video tape players, headphones, microphones (except for computer), movie cameras and accessories, MP3 players (except mixers), iPod, non-automotive audio receivers and tuners, reel-to-reel tape players (except mixers), satellite dishes, non-automotive sound systems (except mixers), non-automotive stereos (except mixers), non-automotive tape recorders and players or decks (except mixers), blank audio and video tapes, televisions, television audio and new video parts, videocassette recorders or VCRs and blank video tapes or videocassettes.

Cameras (except video cameras) and photographic equipment

Include: Photo albums, still and digital cameras and accessories, photographic enlarging equipment, film for still cameras, still and digital cameras new parts, photographic equipment and supplies, slide projectors and accessories, photographic slides, camera lenses, photographic tripods, flash attachments, projector screens, still or digital camera cases and specialized batteries for digital video camera (except AA and AAA batteries).

Exclude: Video cameras and related equipment and supplies, picture frames and binoculars.

Rental services of movies and games on DVD's, tapes and cassettes

Include: Rental services of movies and games on DVD's, tapes and cassettes, subscription rental of movies and games.

Computer equipment rental and leasing services

Include: Rental and leasing of computer equipment and laptops.

Sporting and leisure products

Bicycles and biking equipment and accessories

Include: Bicycles (except children’s tricycles), specialized bike clothing, biking equipment and accessories, bicycle helmets, bicycle locks and new bicycle parts (except children’s tricycles).

Exercise equipment

Include: Exercise equipment (except clothing and videos), fitness equipment (except clothing and videos), exercise or fitness treadmills, exercise or fitness ellipticals, exercise or fitness, weighted vests, fully-assembled workout stations and home gyms.

Golf equipment

Include: Golf equipment (except clothing), golf fairway woods, motorized golf pull carts, non-motorized golf pull carts, golf bags, golf towels, golf accessories (except clothing), golf club head covers and golfing kilts.

Exclude: Motorized golf carts.

Skiing and snowboarding equipment

Include: Ski equipment, ski boots, aerodynamic racing ski suits, insulators for ski, boots or gloves, snowboarding equipment, snowboards, snowboard accessories, snowboard cleaning brushes and snowboard carriers.

Exclude: Ski jackets and apparel and water ski equipment.

Hunting, fishing and camping equipment

Include: Camping air mattresses (except water air mattresses), hunting ammunition, target shooting ammunition, bait, camouflage and hunting clothing, camping equipment and supplies, firearm collections, fishing equipment and accessories, hunting equipment and accessories, lanterns, fishing lures or scents, hunting lures or scents, sleeping bags, camping stoves, fishing tackle boxes, tents and bows or arrows.

Exclude: Tent trailers.

Team sporting equipment

Include: Balls (except golf and exercise balls), baseball, football and soccer cleats or shoes, baseball, soft ball, football, basketball, soccer, volleyball, ringette, rugby and hockey uniforms (except as street wear) and equipment.

Exclude: Baseball caps, and other sports clothing for street wear.

Sporting equipment, not elsewhere classified

Include: Water air mattresses, badminton equipment, bowling equipment or accessories, boxing equipment or accessories, broomball equipment or accessories, curling equipment or accessories, curling sliders or grippers (except discs), fencing sport equipment, harness goods, halters or leads, in-line skates, figure skates, billiard (include: pool equipment and accessories and snooker equipment and accessories), racquet sports equipment, tennis equipment or accessories (except footwear and clothing), rock climbing equipment or accessories, snowshoes, squash equipment or supplies (except footwear and clothing), sailboards, scuba gear, snorkels, skateboards, roller skates, surfboards, trampolines and fireworks.

Exclude: Used sporting goods.

Electronic game consoles and game software

Include: Electronic games (except computer software games), Nintendo games, Playstation games, Xbox games, Wii games and iPad games.

Toys and games (except game consoles and software)

Include: Ball toys, non-electronic games, microscope toy models, telescope toy models, puzzle games, toy and hobby racing sets, sleds, sleighs, toboggans, soccer table games, soccer table balls, video games, wagon toys, air tennis table games, board games, specialized replacement toy batteries (except AA, AAA, D, C, 9V, Common Button Cells), playground structures and playground equipment.

Exclude: Computer software games, three-wheeled bikes for adults, used toys and games.

Books

Include: Atlases, Bibles, "talking" books, new hard and soft cover books, reference and text books, trade mass market paperback books, professional or technical books and electronic books.

Exclude: Multimedia items (includes a book and a record, cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, brochures, pamphlets, owners’ manuals and comic books.

Newspapers, magazines and periodicals

Include: Comic books, magazines, newspapers, periodicals and television guides.

Publications not elsewhere classified (including posters, art prints, maps and greeting cards)

Include: Art prints and related supplies, greeting cards, wedding and engagement cards, thank you and appreciation cards, maps and posters.

Audio and video recordings

Include: Pre-recorded audio discs, new pre-recorded audio tapes, CDs, DVDs, new pre-recorded media, new records, new pre-recorded audio and video tapes, new audio and video recordings, new audio compact disc and new digital video disc recordings

Artists’ equipment and supplies

Include: Brushes, charcoal supplies, paint supplies, paintbrushes supplies, canvases supplies and easel supplies.

Musical instruments and print music

Include: New musical instruments, accessories and supplies, musical whistles, drums, turntables, samplers, musical synthesizers and organs.

Exclude: Amplifiers, sound boards, mixers, speakers and microphones.

Sewing and knitting supplies

Include: Yarns or threads, knitting yarns, sewing threads, ribbons, fabrics, measuring tapes, notions, buttons, crochet hooks and dressmakers or sewing patterns.

Exclude: Sewing machines.

Craft and hobby kits and leisure supplies, not elsewhere classified

Include: Air hockey game equipment, hobby supplies, table hockey games, make-up, hobby model kits, craft supplies, bows craft supplies, glue guns and other glues craft supplies, handicraft kits and stained glass making supplies.

Exclude: Household and industrial glues and adhesives.

Motor vehicles, recreational vehicles, motor vehicles parts and accessories

New passenger automobiles

Include: New automobiles (except jeeps, vans, light trucks, SUVs, pickup trucks, medium and heavy trucks).