Integrated Business Statistics Program (IBSP)
Reporting Guide
This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-800-972-9692
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.
Table of contents
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
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 or organization, even if it is not exactly how you would describe this business or organization'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 or organization.
By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization’s main activity, and select an appropriate classification.
By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization’s main activity, and provide an appropriate classification.
If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.
Reporting period information
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2014 to April 30, 2015
- June 1, 2014 to May 31, 2015
- July 1, 2014 to June 30, 2015
- August 1, 2014 to July 31, 2015
- September 1, 2014 to August 31, 2015
- October 1, 2014 to September 30, 2015
- November 1, 2014 to October 31, 2015
- December 1, 2014 to November 30, 2015
- January 1, 2015 to December 31, 2015
- February 1, 2015 to January 31, 2016
- March 1, 2015 to February 28, 2016
- April 1, 2015 to March 31, 2016
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2014 to September 15, 2015 (e.g., floating year-end)
- June 1, 2015 to December 31, 2015 (e.g., a newly opened business)
Revenue
- 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.
- 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, 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.
- 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 - specify
Include: Amounts not included in questions (1) to (7).
- Total revenue
The sum of sub-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 resale – net of discounts earned on purchases; Freight in and duty.
Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.
- 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 sub-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; Subcontract 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 sub-question (21) - All other expenses).
- 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 telecommunication (report at sub-question (8) - Telephone, Internet and other telecommunication); Vehicle fuel (report at sub-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); Computer and peripherals upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at sub-question (8) - Telephone, Internet and other telecommunication).
- Telephone, Internet and other telecommunication
Include: Internet; Telephone and telecommunication; 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 sub-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 sub-questions (1) to (20) above.
- Total expenses
(sum of sub-questions 1 to 21)
Industry Characteristics
Revenue
Revenue is divided into two main categories: revenue from transactions with external clients and revenue from transactions with internal clients. Please report accordingly.
Employment at this head office
To calculate the average number of people employed, add the number of people employed in the last pay period of each month and divide this sum by the number of months in the reporting period (usually 12).
Exclude:
• contract and subcontract workers who are not part of your payroll;
• company pensioners;
• persons working on a full commission basis for whom you are not making Canada Pension Fund (CPP) or Quebec Pension Fund (le Régime des rentes du Québec) or employment insurance (EI) contributions;
• outside directors of incorporated companies.