Unified Enterprise Survey - Annual
5-3600-223.3 STC/UES-425-60172
Reporting Guide
This guide is designed to assist you as you complete the 2009 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-888-881-3666
Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information from this survey which would identify a person, business, or organization, without their prior consent. The confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation. The Canada Revenue Agency cannot access identifiable survey data from Statistics Canada.
These survey data will only be used for statistical purposes and will be published in an aggregate form only.
Table of contents
B - Main business activity
C - Reporting period information
D - Revenue
E - Expenses
General information
Survey purpose
Data-sharing agreements
Record linkages
B - Main business activity
1. Please describe the nature of your business.
To ensure that you have received the appropriate questionnaire, you are asked to describe the nature of your business. The description should briefly state the main activities of your business unit.
2. Please check the one main activity which most accurately represents your main source of revenue.
Below is a description of each main activity.
Theatre (except musical) company (include festival with in-house company)
These establishments are primarily engaged in producing live presentations that involve the performances of actors and actresses. Theatre companies that operate their own facilities, primarily for the staging of their own productions, are included.
Include:
- theatre companies;
- community theatres;
- improvisational theatres;
- repertory or stock theatrical companies;
- summer theatres;
- puppet theatres;
- amateur theatrical companies;
- comedy troupes.
Exclude:
- freelance producers and performing artists (e.g., actors, writers);
- cinemas;
- producers of corporate events;
- drama schools;
- arts organizations;
- establishments primarily engaged in organizing and promoting, but not producing, performing arts productions (e.g., theatre festival promoters with or without facilities; and performing arts centres that promote events);
- establishments primarily engaged in providing food and beverages for consumption on the premises and that also present live entertainment (e.g., comedy clubs).
Dinner theatre
Establishments, known as dinner theatres, engaged in producing live theatrical entertainment and in providing food and beverages for consumption on the premises, are included.
Exclude:
- freelance musicians and vocalists;
- freelance producers and performing artists (e.g., actors, writers);
- establishments primarily engaged in organizing and promoting, but not producing, performing arts productions (e.g., theatre festival promoters with or without facilities; and performing arts centres that promote events);
- establishments primarily engaged in providing food and beverages for consumption on the premises and that also present live entertainment, such as comedy clubs (except dinner theatres).
Dance company
These establishments are primarily engaged in producing live presentations. Dance companies that operate their own facilities, primarily for the staging of their own production, are included.
Include:
- ballet companies;
- contemporary dance companies;
- dance companies;
- folk dance companies;
- jazz dance companies.
Exclude:
- freelance producers and dancers;
- dance studios and schools;
- dance instruction;
- establishments primarily engaged in organizing and promoting, but not producing, dance productions;
- establishments primarily engaged in providing food and beverages for consumption on the premises and that also present live dance entertainment (e.g., exotic dance clubs).
Musical group or artist
These establishments are primarily engaged in producing live presentations that involve the performances of musicians and/or vocalists. Establishments in this industry may consist of groups or individual artists.
Include:
- chamber and symphony orchestras;
- country music groups;
- jazz music groups;
- pop and rock music groups;
- independent musicians and vocalists.
Exclude:
- agents and managers for musical groups and artists;
- independent composers;
- freelance producers;
- integrated record companies;
- sound recording studios;
- establishments primarily engaged in producing theatrical, musical and opera productions;
- establishments primarily engaged in organizing and promoting, but not producing, concerts and other musical performances (e.g., music festival promoters without facilities);
- establishments primarily engaged in providing food and beverages for consumption on the premises and also presenting live musical entertainment (e.g., nightclubs).
Other performing arts company
These establishments are not classified to any other industry and are primarily engaged in producing live performing arts presentations.
Include:
- multidisciplinary companies (the term multidisciplinary encompasses forms of expression that use several artistic disciplines and where practice, language and works lie outside recognized artistic forms);
- travelling show carnivals;
- circuses;
- ice skating companies;
- magic shows.
Exclude:
- musical groups and independent musicians and vocalists;
- freelance producers and independent performing artists (e.g., magicians, independent);
- carnival ride concession operators;
- performing arts centres, promoting events;
- establishments primarily engaged in producing musicals, plays, operas, and puppet and mime shows (see definition for Theatre (except musical) company, above);
- establishments primarily engaged in producing dance performances;
- establishments primarily engaged in organizing and promoting, but not producing, ice shows, circuses and other live performing arts presentations;
- establishments primarily engaged in providing food and beverages for consumption on the premises and also presenting live entertainment (e.g., comedy clubs).
Organizational structure
3. Is this establishment a not-for-profit organization? (yes – no)
Not-for-profit organization
An organization usually formed for social, philanthropic or similar purpose in which there is normally no transferable ownership interest. The organization files a non-profit organization information return. It does not carry on business with a view to distribution or use of any profit or the pecuniary gain of the parties involved.
If none of the above activities describes your main source of revenue, please call 1-888-881-3666 for further instructions.
C - Reporting period information
Please report information for your fiscal year (normal business year) ending between April 1, 2009 and March 31, 2010. Please indicate the reporting period covered by this questionnaire.
D - Revenue
A detailed breakdown may be requested in other sections.
1. Sales of goods and services (e.g., rental and leasing income, commissions, fees, admissions, services revenue) Report net of returns and allowances.
Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business’s ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include:
- sales from Canadian locations (domestic and export sales);
- transfers to other business units or a head office of your firm.
Exclude:
- transfers into inventory and consignment sales;
- federal, provincial and territorial sales taxes and excise duties and taxes;
- intercompany sales in consolidated financial statements.
2. Grants, subsidies, donations and fundraising
Please report contributions received during the reporting period.
Include:
- non-repayable grants, contributions and subsidies from all levels of government;
- revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
3. Royalties, rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Please include revenue received from the sale or use of all intellectual property rights of copyrighted musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
4. Investment income (dividends and interest)
Investment income is defined as the portion of a company’s income derived from its investments, including dividends and interest on stocks and bonds.
Include interest from:
- foreign sources;
- bonds and debentures;
- mortgage loans;
- G.I.C. interest;
- loan interest;
- securities interest and deposits with bank interest.
Exclude:
- equity income from investments in subsidiaries or affiliates; these amounts should be reported in Section E, at question 25.
5. Other revenue (please specify)
Include:
- amounts not included in questions 1 to 4 above.
6. Total revenue
The sum of questions 1 to 5.
E - Expenses
1. Salaries and wages of employees who have been issued a T4 statement
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.
Include:
- vacation pay;
- bonuses (including profit sharing);
- employee commissions;
- taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays);
- severance pay.
Exclude:
- all payments and expenses associated with casual labour and outside contract workers; please report these amounts in this section, at question 5.
2. Employer portion of employee benefits
Include contributions to:
- health plans;
- insurance plans;
- employment insurance;
- pension plans;
- workers’ compensation;
- contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans;
- contributions to provincial and territorial health and education payroll taxes.
3. Commissions paid to non-employees
Please report commission payments to outside workers without a T4 – Statement of Remuneration Paid.
Include:
- commission payments to independent real estate agents and brokers.
4. Professional and business services fees
Include:
- legal;
- accounting and auditing;
- consulting;
- education and training;
- research and development;
- architect;
- appraisal;
- management and administration.
5. Subcontract expenses (include contract labour, contract work and custom work)
Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include:
- hired casual labour and outside contract workers.
6. Charges for services provided by your head office
Include:
- parent company reimbursement expenses and interdivisional expenses.
7. Cost of goods sold, if applicable (purchases plus opening inventory minus closing inventory)
Report cost of purchased goods that were resold during the reporting period. If applicable, report cost of goods and material used in manufacturing of sold products.
Include:
- goods purchased for resale: purchases during the period (including freight-in) plus opening inventory less closing inventory;
- materials used in manufacturing of products sold: report only the material component of cost of finished manufactured goods that were sold during the reporting period.
Exclude:
- direct and indirect labour costs (salaries, wages, benefits, and commissions);
- overhead and all other costs normally charged to cost of goods sold, such as depreciation, energy costs, utilities, sub-contracts, royalties, transportation, warehousing, insurance, rental and leasing; these expenses should be reported elsewhere in the detailed categories provided.
8. Office supplies
Include:
- office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
- diskettes and computer upgrade expenses;
- data processing.
Exclude:
- postage and courier;
- telephone, Internet and other telecommunications expenses (please report this amount in this section, at question 14).
9. Rental and leasing (include rental of premises, equipment, motor vehicles, etc.)
Include:
- lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
- motor vehicle rental and leasing expenses;
- rental and leasing of computer and peripheral expenses;
- studio lighting and scaffolding, and other machinery and equipment expenses;
- fuel and other utility costs covered in your rental and leasing contracts.
10. Repair and maintenance (e.g., property, equipment, vehicles)
Include expenses for the repair and maintenance of:
- buildings and structures;
- vehicles (including vehicle fuel);
- machinery and equipment;
- security equipment;
- costs related to materials, parts and external labour associated with these expenses.
Also include janitorial and cleaning services and garbage removal.
11. Insurance (include professional liability, motor vehicles, etc.)
Include:
- professional and other liability insurance;
- motor vehicle and property insurance;
- executive life insurance;
- bonding, business interruption insurance and fire insurance.
Insurance recovery income should be deducted from insurance expenses.
12. Advertising, marketing and promotions (report charitable donations at question 22)
Include:
- newspaper advertising and media expenses;
- catalogues, presentations and displays;
- meeting and convention expenses;
- tickets for theatre, concerts and sporting events for business promotion;
- fundraising expenses.
13. Travel, meals and entertainment
Include:
- passenger transportation, accommodation and meals while travelling;
- other travel allowances as well as meal, entertainment and hospitality purchases for clients.
14. Utilities and telecommunications expenses (include gas, heating, hydro, water, telephone and Internet expenses)
Include:
- diesel, fuel wood, natural gas, oil and propane;
- sewage.
Exclude:
- energy expenses covered in your rental and leasing contracts;
- vehicle fuel.
15. Property and business taxes, licences and permits
Include:
- property taxes paid directly and property transfer taxes;
- vehicle licence fees;
- beverage taxes and business taxes;
- trade licence fees;
- membership fees and professional licence fees.
16. Royalties, rights, licensing and franchise fees
Include:
- amounts paid to holders of patents, copyrights, performing rights and trademarks;
- gross overriding royalty expenses and direct royalty costs;
- resident and non-resident royalty expenses;
- franchise fees.
17. Delivery, warehousing, postage and courier
Include:
- amounts paid for courier, custom fees, delivery and installation;
- distribution, ferry charges and cartage;
- freight and duty, shipping, warehousing and storage.
18. Financial service fees
Include:
- explicit service charges for financial services;
- credit and debit card commissions and charges;
- collection expenses and transfer fees;
- registrar and transfer agent fees;
- security and exchange commission fees;
- other financial service fees.
Exclude:
- interest expenses.
19. Interest expenses
Please report the cost of servicing your company’s debt.
Include interest on:
- short-term and long-term debt;
- capital leases;
- bonds and debentures and mortgages.
20. Amortization and depreciation of tangible and intangible assets
Include:
- direct cost depreciation of tangible assets and amortization of leasehold improvements;
- amortization of intangible assets (e.g., amortization of goodwill, deferred charges, organizational costs, and research and development costs).
21. Bad debts
A bad debt is the portion of receivables deemed uncollectible, typically from accounts receivable or loans.
Include:
- allowance for bad debts.
Bad debt recoveries are to be netted from bad debt expenses.
22. All other expenses (please specify)
Include:
- amounts not included in questions 1 to 21;
- charitable and political expenses;
- research and development expenses;
- education and training expenses;
- recruiting expenses.
23. Total expenses
The sum of questions 1 to 22.
24. Corporate taxes, if applicable
Include:
- federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.
25. Gains (losses) and other items
Include:
- realized gains/losses on disposal of assets and realized gains/losses on sale of investments;
- foreign exchange gains/losses, subsidiary/affiliate share of income/losses and other division
income/losses; - joint venture income/losses and partnership income/losses;
- unrealized gains/losses, extraordinary items, legal settlements, and other unusual items;
- write-offs.
26. Net profit/loss after tax and other items
Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.
General information
Survey purpose
Statistics Canada conducts this survey to obtain detailed and accurate data on this industry, which is recognised as being an important contributor to the Canadian economy. Your responses are critically important to produce reliable statistics used by businesses, non-profit organizations and all levels of government to make informed decisions in many areas.
The information from this survey can be used by your business to benchmark your performance against an industry standard, to plan marketing strategies or to prepare business plans for investors. Governments use the data to develop national and regional economic policies and to develop programs to promote domestic and international competitiveness. The data are also used by trade associations, business analysts and investors to study the economic performance and characteristics of your industry.
Data-sharing agreements
To reduce respondent burden, Statistics Canada has entered into data sharing agreements with provincial and territorial statistical agencies and other government organizations, which must keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.
For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.
The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.
For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.
For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Record linkages
To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.
Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.
For more information about these data-sharing agreements, please contact Statistics Canada at 1-888-881-3666 or visit our website at
www.statcan.gc.ca/survey-enquete/index-eng.htm.
Thank you!