2020 Survey of Service Industries: Book Publishers

Why do we conduct this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

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

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

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

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

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

Legal name:
Operating name (if applicable):

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
	Percentage of revenue
Main activity
Secondary activity
All other activities
Total percentage

Reporting period information

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

For this survey, the end date should fall between April 1, 2020 and March 31, 2021.

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

May 1, 2019 to April 30, 2020
June 1, 2019 to May 31, 2020
July 1, 2019 to June 30, 2020
August 1, 2019 to July 31, 2020
September 1, 2019 to August 31, 2020
October 1, 2019 to September 30, 2020
November 1, 2019 to October 31, 2020
December 1, 2019 to November 30, 2020
January 1, 2020 to December 31, 2020
February 1, 2020 to January 31, 2021
March 1, 2020 to February 28, 2021
April 1, 2020 to March 31, 2021.

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

September 18, 2019 to September 15, 2020 (e.g., floating year-end)
June 1, 2020 to December 31, 2020 (e.g., a newly opened business).

Fiscal year start date:
Fiscal year-end date:

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000: $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

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

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

sales from Canadian locations (domestic and export sales)
transfers to other business units or a head office of your firm.

Exclude:

transfers into inventory and consignment sales
federal, provincial and territorial sales taxes and excise duties and taxes
intercompany sales in consolidated financial statements.

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

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

E-commerce

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

Include:

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

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000:

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

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

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

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

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

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

Total e-commerce revenue in CAN$ '000:

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

Select all that apply.

Mobile app

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

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

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

Electronic Data Interchange (EDI)

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

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

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

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

Select all that apply.

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

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

internet
telephone and telecommunications
cellular telephone
fax machine
pager.

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

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

Industry characteristics

Definitions:

Own titles: works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Agency titles: titles which are published or reprinted outside of Canada, but sold in Canada.

Revenue from pre-sold books should be reported in the year in which they are delivered.

Include e-books and print books.

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of the following goods and services?

Report dollar amounts in thousands of Canadian dollars.

Guidelines

Please complete the questions 1 to 15 for books only, in all formats (not any other published material that your firm produces).
Sales of own and agency titles (net of returns) (Paper and digital book sales only).

Sources of revenue

Net sales of own and exclusive agency titles (minus book returns) (report book sales only).
A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.

Include:

titles bearing an ISBN published under the publisher's own imprint or under an imprint for which the publisher has acquired the publishing, management and marketing rights
non-periodical printed publications having at least 48 pages of text or illustrations, collated or bound, excluding covers
non-periodical printed publications having less than 48 pages but which you consider to be (are marketed as) a book (e.g., children's books and poetry books)
titles published in print, audio, CD-ROM, online e-books and other formats
titles published with non-book goods such as toys, etc.
titles sold under the form of masters for the purpose of reproduction (e.g.,, educational materials)
atlases.

Exclude:

publications issued for advertising purposes such as trade catalogues, prospectuses, tourist advertising, etc.
instruction books for assembling or operating machines, household appliances, etc., sold with the product
test sheets and music scores
timetables, price lists, directories, entertainment programs, calendars, school yearbooks, horoscopes, etc.
publications for internal use only, such as company regulations, reports, etc.
blank books such as ledgers and diaries
colouring books
newspapers and magazines
government publications and charts
publications containing advertising other than the publisher's own promotional materials.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of the following goods and services?
	Sales (CAN$ '000)
a. Net sales of own and exclusive agency titles Report book sales only (minus book returns).
b. All other sales of goods and services e.g., sales of rights, periodical publishing, printing services, marketing, rental and leasing revenue Specify all other sales:
Total sales of goods and services

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how much did this business receive in grants and subsidies?

Include federal, provincial/territorial and municipal grants and subsidies.

Exclude tax credits.

CAN$ '000:

3. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., what was the percentage breakdown of own and agency titles by language of printing?

Exclude sales of rights.

All books with 2 languages in equal proportion must be classified in the category "Other languages".

Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., what was the percentage breakdown of own and agency titles by language of printing?
	Percentage
a. English
b. French
c. Other languages
Total percentage

4. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to online sales of print titles for the following breakdown by authorship?

Include:

sales to online stores, including sales made through other companies' websites
sales in Canada and export sales.

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to online sales of print titles for the following breakdown by authorship?
	Online sales of print titles (CAN$ '000)
a. Canadian authorship
b. Foreign authorship
Total online sales of print titles

5. Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to sales of e-books for the following breakdown by authorship?

Include all sales by other companies/websites, sales in Canada and export sales.

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

Of the [amount] net sales of own and exclusive agency titles reported in question 1 a., how much was attributed to sales of e-books for the following breakdown by authorship?
	E-book sales (CAN$ '000)
a. Canadian authorship
b. Foreign authorship
Total e-book sales

6. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of own and exclusive agency titles in Canada through the following channels?

Include sales done via distributors.

Exclude sale of rights.

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

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's net sales of own and exclusive agency titles in Canada through the following channels?
	Net sales of books in Canada (CAN$ '000)
Net sales of print books in Canada Exclude online sales.
a. Wholesalers
b. Major chain bookstores i.e., chains of four outlets or more.
c. Independent bookstores i.e., one to three outlets Include campus bookstores.
d. General retailers e.g., drugstores, department stores
e. Libraries Exclude educational libraries.
f. Educational institutions Include educational libraries.
g. Direct sales to consumer e.g., festivals, trade fairs
h. All other channels of sales, excluding online sales Specift all other channels of sales:
Online sales of print books in Canada
i. Online sales of print books through any channel
Sales of e-books in Canada
j. Sales of e-books through any channel
Total net sales in Canada of print books and e-books

7. What was the breakdown of this business's net sales for own and exclusive agency titles [amount], according to the following commercial categories?

Include e-books and print books sales.

Please report the number of books sold in Canada and export during the fiscal year. The publisher's own titles are to be reported separately from exclusive agency books sold.

Own titles: works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Agency titles: titles which are published or reprinted outside of Canada, but sold in Canada.

Revenue from pre-sold books should be reported in the year in which they are delivered.

What was the breakdown of this business's net sales for own and exclusive agency titles [amount], according to the following commercial categories?
	Sold in Canada (CAN$ '000)	Export sales (CAN$ '000)
Own titles
a. Textbooks Include: - workbooks, teacher's manuals, and books focusing on developing literacy - sales to schools at all levels of education.
b. Children and juvenile books Include picture books and texts not primarily intended as textbooks. Exclude colouring books.
c. Tradebooks Include mass market paperbacks, trade paperbacks and trade hardcovers.
d. Reference, scholarly, professional and technical e.g., dictionaries, encyclopedias, thesauruses Include titles aimed at the academic community, research institutes and specific groups of individuals.
Subtotal own titles
Exclusive agency titles
e. Textbooks Include: - workbooks, teacher's manuals, and books focusing on developing literacy - sales to schools at all levels of education
f. Children and juvenile books Include picture books and texts not primarily intended as textbooks. Exclude colouring books.
g. Tradebooks Include mass market paperbacks, trade paperbacks and trade hardcovers.
h. Reference, scholarly, professional and technical e.g. dictionaries, encyclopedias, thesauruses Include titles aimed at the academic community, research institutes and specific groups of individuals.
Subtotal exclusive agency titles
Total book sales

8. What was the percentage breakdown of this business's net sales in Canada of own titles [amount] according to the following authorships?

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

What was the percentage breakdown of this business's net sales in Canada of own titles [amount] according to the following authorships?
	Percentage
a. Canadian authors
b. Foreign authors
Total percentage Should equal 100%

9. What was the percentage breakdown of this business's net export sales of own titles [amount] according to the following authorships?

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

What was the percentage breakdown of this business's net export sales of own titles [amount] according to the following authorships?
	Percentage
a. Canadian authors
b. Foreign authors
Total percentage Should equal 100%

10. What was the percentage breakdown of this business's net sales in Canada of exclusive agency titles [amount] according to the following authorships?

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

What was the percentage breakdown of this business's net sales in Canada of exclusive agency titles [amount] according to the following authorships?
	Percentage
a. Canadian authors
b. Foreign authors
Total percentage Should equal 100%

11. What was the percentage breakdown of this business's net export sales of exclusive agency titles [amount] according to the following authorships?

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

What was the percentage breakdown of this business's net export sales of exclusive agency titles [amount] according to the following authorships?
	Percentage
a. Canadian authors
b. Foreign authors
Total percentage Should equal 100%

A new title is a book with more than 50% original content. New editions and reprints are not considered new titles. In contrast with a new title, a book is considered a new edition if less than 50% of its content is original.

12. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many new titles did this business publish in each of the following commercial categories?

Include:

e-books and print books sales
your own titles and exclusive agency titles.

Canadian author:

A Canadian author (Canadian citizen) who lives abroad is considered a Canadian author
If the author or translator is Canadian, the book must be classified as a Canadian author.

Collective work:

A book with more than one author is considered Canadian-authored if at least one of the co-authors is Canadian
A collective work (e.g., an anthology) is considered Canadian-authored if at least 50% of the contributors are Canadian.

Foreign authors:

Any person living outside of Canada who is not a Canadian citizen.

Translation:

Whether it is a book with a simple translation or a translated book with adaptation, if the author or translator is Canadian, the book should be categorized as a Canadian author.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many new titles did this business publish in each of the following commercial categories?
	Number of Canadian authors	Number of foreign authors
a. Textbooks Include: - workbooks, teacher's manuals, and books focusing on developing literacy - sales to schools at all levels of education.
b. Children and juvenile books Include picture books and texts not primarily intended as textbooks. Exclude colouring books.
c. Tradebooks Include mass market paperbacks, trade paperbacks and trade hardcovers.
d. Reference, scholarly, professional and technical e.g., dictionaries, encyclopedias, thesauruses Include titles aimed at the academic community, research institutes and specific groups of individuals.
Total number of new titles published by authorship
Total number of new titles published

13. Of the [number of] new titles published, how many are available in the following formats?

Of the [number of] new titles published, how many are available in the following formats?
	Number of new titles
a. Print only
b. Both print and e-book
c. E-book only
Total number of new titles published Should equal the total number of new titles published at question 12.

14. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many copies of books did this business sell in the following commercial categories?

Include:

e-books and print books sales
your own titles and exclusive agency titles.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, how many copies of books did this business sell in the following commercial categories?
	Number of copies sold
a. Textbooks Include: - workbooks, teacher's manuals, and books focusing on developing literacy - sales to schools at all levels of education.
b. Children and juvenile books Include picture books and texts not primarily intended as textbooks. Exclude colouring books.
c. Tradebooks Include mass market paperbacks, trade paperbacks and trade hardcovers.
d. Reference, scholarly, professional and technical e.g., dictionaries, encyclopedias, thesauruses Include titles aimed at the academic community, research institutes and specific groups of individuals.
Total number of copies sold

15. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's direct costs of own titles, exclusive agency titles and other published material, as reported for your cost of goods sold?

Report direct costs related to publishing.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's direct costs of own titles, exclusive agency titles and other published material, as reported for your cost of goods sold?
	Costs of titles sold (CAN$ '000)
a. Opening inventory
b. Purchases Include freight-in, customs and brokerage.
Direct costs related to publishing Include amortized pre-publication costs, e.g., editorial and design.
c. Production employee salaries, wages and benefits
d. Contract printing service fees e.g., printing, binding and paper
e. All other production costs Include materials for in-house printing such as pre-press, paper and ink.
Subtotal direct costs related to publishing
f. Closing inventory
Total cost of titles sold

Sales by type of client

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

Sales by type of client

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

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

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

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

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

Include sales to Crown corporations.

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

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

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

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
	Percentage
a. Clients in Canada - individuals and households
b. Clients in Canada - businesses
c. Clients in Canada - governments, not-for-profit organizations and public institutions e.g., hospitals and schools
d. Clients outside Canada
Total percentage

International transactions - revenue received from exports

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