2013 Annual Survey of Manufacturing Industries

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

Table of contents

General information
Guidelines
Introduction
Coverage
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales of goods manufactured
Purchases of raw materials and components to be used in manufacturing process
Details on business locations
Detailed information on energy and water costs or expenses
Unit of quantity conversion table
How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Manufacturing Industries and why is it important?

The Annual Survey of Manufacturing Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufacturing Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

  • The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
  • Businesses and associations use the survey results to:
    • track their performance against industry averages;
    • evaluate expansion plans;
    • prepare business plans for investors;
    • adjust inflation-indexed contracts;
    • plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufacturing Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at1-800-858-7921.

Is it a legal requirement to complete this survey?

Yes. The Annual Survey of Manufacturing Industries is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19. This act stipulates that the completion of questionnaires issued under the act is mandatory. You can go to our website (www.statcan.gc.ca) to consult a copy of the Statistics Act.

Is the information provided kept confidential?

Yes. 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 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 all manufacturing industries - there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut, as well as with Environment Canada and Natural Resources Canada.

For establishments in non-ferrous metal (and aluminum) smelting and refining, clay building material and refractory manufacturing, cement manufacturing and lime manufacturing — there are Section 12 agreements with (1) the Newfoundland and Labrador Department of Natural Resources, (2) the New Brunswick Departments of Natural Resources and Energy, (3) the Quebec Ministry of Natural Resources and Wildlife, (4) the Ontario Ministry of Northern Development and Mines, (5) the Manitoba Department of Science, Technology, Energy and Mines and  Mineral Resources, (6) the British Columbia Ministry of Energy, and Mines and Petroleum Resources. (7) The British Columbia Ministry of Natural Gas Development.

For establishments in logging, sawmills, shingle and shake mills, hardwood veneer and plywood mills, softwood veneer and plywood mills, wood preservation, particle board and fibreboard mills, waferboard mills, mechanical pulp mills, chemical pulp mills, paper (except newsprint) mills, newsprint mills and paperboard mills — there is a Section 12 agreement with the Ontario Ministry of Natural Resources.

Authorized disclosure

Section 17 of the federal Statistics Act allows for the disclosure of a list of individual establishments, firms or businesses showing information including the establishments’ names and locations (province, territory and municipality) and North American Industrial Classification System (NAICS) codes. The disclosure of these lists may be authorized in order to aid analysts in the interpretation of data from the Annual Survey of Manufacturing Industries.

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.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

  • The accounting records and financial statements (for profit centres) for your business unit;
  • Your production and cost reports (for cost centres);
  • Your employment and payroll records;
  • Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business’s locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

  • The value of sales;
  • The cost of materials and supplies purchased;
  • The cost of energy and water utility purchased;
  • The opening and closing inventories;
  • The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

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 none of the above activities describes your main source of revenue, please call 1-800-858-7921 for further instructions.

Reporting period information

  • May 1, 2012 to April 30, 2013
  • June 1, 2012 to May 31, 2013
  • July 1, 2012 to June 30, 2013
  • August 1, 2012 to July 31, 2013
  • September 1, 2012 to August 31, 2013
  • October 1, 2012 to September 30, 2013
  • November 1, 2012 to October 31, 2013
  • December 1, 2012 to November 30, 2013
  • January 1, 2013 to December 31, 2013
  • February 1, 2013 to January 31, 2014
  • March 1, 2013 to February 28, 2014
  • April 1, 2013 to March 31, 2014

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

  • September 18, 2012 to September 15, 2013 (e.g., floating year-end)
  • June 1, 2013 to December 31, 2013 (e.g., a newly opened business)

Revenue

  1. Sales of goods and services

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.

For Manufactures and Logging Industries

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
  • Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
  • Amounts received from progress billings;
  • Revenue from repair work (labour costs only as materials and products are owned by client);
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

  • Transfers into inventory and consignment sales;
  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Shipping charges by common carrier or contract carriers;
  • Discounts and returns.
  1. Rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance and excluding the goods and services tax (GST). Rental expenses should not be subtracted from rental revenues.

Include:

  • Revenue from rental or leasing of manufactured products made by your business unit; 
  • Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
  • Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

  • Finance charges from financing and sales leases;
  • Revenue from intellectual property (e.g., patents, trademarks, copyrights).
  1. 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).

  1. 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.
  1. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.  Royalties paid by your business unit should not be subtracted from royalty revenues.

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. Examples are: motion pictures, computer programs, etc;
  • Revenues from franchise fees;
  • Revenues from licensing agreements.
  1. Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

  • Dividend income;
  • Dividends from Canadian sources;
  • Dividends from foreign sources;
  • Patronage dividends.

Exclude:

  • Dividend from capital investment from affiliates
  1. Interest

Interest expenses should not be subtracted from interest revenues.

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.
  1. Other revenue (please specify)

Include:

Amounts not included in questions 1 to 7 above such as:

  • Revenue from warranties;
  • Placement fees for displaying items on websites, store windows, catalogues;
  • Revenue from shipping and handling charges that are not included in the price of the merchandise;
  • Deposit service income, credit service income and card service income;
  • Lodging and boarding revenue in the logging industry;
  • Revenue from secondary activities (e.g. cafeterias and lunch counters;
  • Revenue from outside installation or construction work not related to your own products.
  1. Total Revenue

(sum of lines 1 to 8)

Expenses

  1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

  • Purchases of raw materials and components for manufacturing;
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal, provincial and territorial sales taxes, and excise duties and taxes;
  • Change in inventories
  1. Employment costs and expenses

    2. (a) 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) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

  • Indirect labour costs (e.g., food service staff, repair staff) Overtime payments;
  • Vacation pay;
  • Payments to casual labour; Directors’ pay;
  • Bonuses (including profit sharing);
  • Commissions paid to regular employees such as your manufacturer’s agents;
  • Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
  • Retroactive wage payments;
  • Stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA  rules); Any other allowance forming part of the employee’s earnings;
  • Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
  • Severance pay.

Exclude:

  • Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);
  • Amounts paid out to other business units for employment costs only;
  • Monies withdrawn by working owners and partners of unincorporated business units;
  • Director’s fees or distribution of profits to shareholders of incorporated business units;
  • Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses).
  • (b) Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

  • Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
  • Employer portion of CPP/QPP contributions;
  • Employer pension contributions;
  • Contributions to provincial and territorial health education payroll taxes (applicable to your business unit);
  • Workers’ compensation (provincial or territorial) applicable to your business unit;
  • Employer portion of EI premiums;
  • Association dues;
  • All other employee benefits such as childcare and SUB plans.

Exclude:

  • Employee portions of employee benefits (i.e., deductions from pay).
  1. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”.  Subcontract expense only refers to work hired out for production towards the company’s outputs.

Include:

  • Commissions paid to non-employees;
  • Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
  • Custom work and contract work;
  • Sub-contract and outside labour;
  • Hired labour.

Exclude:

  • Research and development sub-contracts (report these amounts at question 4 – Research and Development);
  • Salaries and wages paid to employees;
  • Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
  • Cost of materials;
  • Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other expenses);
  • Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).
  1. Research and Development fees

Paid activities (purchased or subcontracted) 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.

Exclude:

  • Own labour costs (included at line 2 (a) - Salaries, wages and commissions)
  1. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

  • Legal services;
  • Accounting and auditing fees;
  • Education and training fees;
  • Appraisal fees;
  • Management and administration fees;
  • Property management fees;
  • Information technology (IT) consulting and service fees (purchased);
  • Data processing fees;
  • 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 and other business units not included in this questionnaire (report these at question 21- All other costs and expenses);
  • The cost of in-house activities undertaken by your own staff.
  1. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

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 these at question 21- All other costs and expenses);
  • Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non energy purpose (report these at question 1 - Purchases).
  1. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

  • Computer rental;
  • 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);
  • Memory storage devices and computer upgrade expenses;
  • Data processing expense.

Exclude:

  • Telephone, Internet and other telecommunication expenses (report this amount at question 8 -Telephone, Internet and other telecommunication).
  1. Telephone, Internet and other telecommunication

Include:

  • Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
  • Internet access charges;
  • Purchased cable and satellite transmission of television, radio and music programs;
  • Wired telecommunication services;
  • Wireless telecommunication services;
  • Satellite telecommunication services;
  • Large bandwidth services to send/receive digital works;
  • Online access services;
  • Online information provision services.
  1. Business taxes, licences and permits

This item comprises the cost of various licences and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

  • Property taxes paid directly and land transfer taxes;
  • Business taxes;
  • Vehicle licence and/or registration fees;
  • Beverage licence fees;
  • Trade licence fees;
  • Professional license fees;
  • All other licence fees;
  • Lot levies;
  • Building permits and development charges;
  • Other property/business licences or permits not specified above.

Exclude:

  • Property taxes covered in your rental and leasing expenses;
  • Corporate income taxes;
  • Stumpage fees (report these at 11 –Crown charges).
  1. Royalties (other than crown 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;
  • Membership fees;
  • Franchise fees.

Exclude:

  • Stumpage fees (report these at 11 – Crown charges).
  1.  Crown charges (for logging, mining and energy industries only)

Include:

  • Crown royalties, crown leases and rentals, oil sand leases and stumpage fees;
  • Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
  1. Rental and leasing (land, building, equipment, vehicles, etc.)

Include:

  • Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
  • Only operating leases (as opposed to leases that can be capitalized);
  • Motor vehicle rental and leasing expenses (without driver);
  • Furniture and fixtures;
  • Computer, machinery and equipment rental expenses (without operator);
  • Storage expense;
  • Studio lighting and scaffolding; Road and construction equipment rental;
  • Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

  • Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).
  1. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

  • Waste removal services, hazardous and non-hazardous;
  • Janitorial and cleaning services;
  • Sweeping and snow removal services;
  • Costs related to materials, parts and external labour associated with the following expenses: buildings and structures,machinery and equipment,motor vehicles,security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

  • Salaries already reported in question 2 (Employment costs and expenses);
  • Property management fees (report these at 5 - Professional and business fees);
  • Repair and maintenance expenses that are included in any payment to a head office.
  1. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

  • Direct cost depreciation of tangible assets and amortization of leasehold improvements;
  • Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
  • Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).
  1. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

  • Accident and health insurance services;
  • Life insurance and individual pension services;
  • Asset insurance services, including property and motor vehicle;
  • General liability insurance services;
  • Executive life insurance;
  • Bonding, business interruption insurance and fire insurance;
  • All other insurance services not elsewhere specified.

Exclude:

  • Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
  • Premiums paid directly to your head office (report these at question 21 – All other costs and expenses).
  1. Advertising, marketing, promotion, meals and entertainment

Include:

  • Advertising planning and creating services;
  • Newspaper advertising and media expenses;
  • Catalogues, presentations and displays;
  • Trade fairs and exhibition organization services;
  • Tickets for theatre, concerts and sporting events for business promotion;
  • Fundraising expenses;
  • Meals, entertainment and hospitality purchases for clients;
  • Other advertising services.
  1. Travel, meetings and conventions

Include:

  • Travel expenses;
  • Rental services of passenger cars, buses and coaches with operator;
  • Meeting and convention expenses, seminars;
  • Passenger transportation (airfare, bus, train, etc.);
  • Accommodations (hotel and motel lodging);
  • Travel allowance and meals while travelling;
  • Travel agency services;
  • Taxi services;
  • Meal and beverage services for consumption on the premises;
  • Other travel expenses.
  1. Financial services (bank charges, transaction fees, etc.)

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 these at question 19- Interest expense).
  1. Interest expense

Please report the cost of servicing your company’s debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

  • Short-term and long-term debt; Bonds and debentures;
  • Mortgages.

Exclude:

  • Dividends paid to term and retractable preferred shares;
  • Debt issue expenses, including their amortization.
  1. Bad debt, loan losses, donations, political contributions and inventory write-down

Include:

  • Charitable donations and political contributions;
  • Bad debt expense;
  • Loan losses;
  • Provisions for loan losses (minus bad debt recoveries);
  • Inventory adjustments.
  1. All other expenses (including intracompany expenses)

Include:

  • Log yard expense, forestry costs, logging road costs;
  • Production costs;
  • Vehicle fuel expenses;
  • Pipeline operations, drilling, site restoration costs;
  • Gross overriding royalty;
  • Other producing property rental costs;
  • Well operating, fuel and equipment costs;
  • Other lease rental costs;
  • Other direct costs;
  • Equipment hire and operation costs;
  • Overhead expenses allocated to costs of sales;
  • Cash over/short (negative expense);
  • Reimbursement of parent company expenses;
  • Warranty expenses;
  • Recruiting expenses;
  • General and administrative expenses;
  • Interdivisional expenses;
  • Interfund transfers (minus expense recoveries);
  • Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
  • Safety supplies;
  • Cafeteria supplies;
  • Materials, components and supplies for installation and construction that is not related to own product;
  • All other supplies, material and components not elsewhere specified;
  • Variance;
  • All other expenses not reported elsewhere.

Exclude:

  • Items related to expenditures in prior periods.
  1. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

  • If you are a single business unit firm, sales must be reported at your final selling price.
  • If you are part of a multi-business unit firm:
    a) sales to your firm’s non-logging or non-manufacturing business units must be reported at your final selling price.
    b) sales to your firm’s logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

  1. Sales of goods manufactured

Include:

  • Sales of goods manufactured from own materials whether at this business unit or at any other sub-contracted manufacturing plants located within Canada;
  • Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
  • Amounts received from progress billings;
  • Charges for installation of manufactured goods where installation is part of sales;
  • Book value of goods sold for rental;
  • Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Sales of goods purchased for resale, as is;
  • Revenue from repair work;
  • Revenue from manufacturing and logging service fees and/or custom work.
  1. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

  • Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

  • Transfers into inventory and consignment sales;
  • Shipping charges by common or contract carriers;
  • Discounts and returns;
  • Federal provincial and territorial sales taxes and excise duties and taxes.;
  1. Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Revenue from manufacturing service fees or and/or custom work

Custom work, manufacturing service, comprise manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

  • Shipping charges by common or contract carriers;
  • Discounts;
  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. All other sales

Include:

  • Sales of goods and services not specified elsewhere.

Exclude:

  • Revenue from rental and leasing;
  • Commissions;
  • Revenue from royalties, franchise and licensing fees;
  • Revenue from interest and dividends;
  • Subsidies /grants.
  1. Total sales of goods and services

(sum of lines 1 to 5)

Selected expense information

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of expense might not be part of your questionnaire.

  1. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
  • Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
  • Change in inventories.
  1. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:  

  • Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes.
  1. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding  GST), i.e., without further manufacturing or processing.

Include:

  • Shipping charges by common carrier or contract carriers;
  • Freight in and duty.

Exclude:

  • Federal provincial and territorial sales taxes and excise duties and taxes;
  • Change in inventories.
  1. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your manufacturing.

Include:

  • Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives’ cars, delivery trucks, lift trucks, etc.

Exclude:

  • Any fuel purchased for power/heat generation.

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacturing and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

  • Inventory at the manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
  • Inventory in transit in Canada;
  • Inventory held on consignment in Canada.

Exclude:

  • Goods owned and held in inventory abroad;
  • Any goods held on consignment from others.
  1. Raw materials and components

Include:

  • Materials and components to be used in the manufacturing process;
  • Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
  • Non-returnable containers and other shipping and packaging materials.

Exclude:

  • Any raw material intended for resale in the same condition as purchased.
  1. Goods and work in process

Include:

  • Partially completed goods;
  • The value of work done on goods accounted for under progress billing for which no payment has been received.
  1. Finished goods manufactured

Include:

  • Goods of own manufacture from your business unit.
  1. Goods purchased for resale, as is

Include:

  • All goods which are purchased for resale without further processing by your business unit.

Exclude:

  • Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under (11) – Raw material and components).
  1. Other inventories (please specify)

Include:

  • All other inventory of materials used in your logging or manufacturing process but not included in the above categories.
  1. Total inventories

(sum of lines 11 to 15)

Sales of goods manufactured

This section represents a breakdown, by product for the total reported at question 1- Sales of goods manufactured”  in the Industry characteristics section 1. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

  • Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts after answering “Yes” when asked “During the reporting period, did this business manufacture and sell any other products?”

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 7-"Purchases of raw materials and components" of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Include:

  • Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
  • Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

  • Fuel used for energy purposes (e.g., for office or plant heating) - these energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts, when asked, "During the reporting period, did this business purchase any other raw materials or components to be used in the manufacturing process?”.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (manufacturing or logging)

Include wages for employees engaged in:

  • Manufacturing (processing and/or assembling);
  • Logging and forestry support;
  • Packing, handling, warehousing;
  • Repair and maintenance, janitorial;
  • Watchmen;
  • Foremen doing work similar to their employees;
  • Erection/installation by own business unit when an extension of your manufacturing operations.

Non-manufacturing/indirect (administrative and selling/operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

  • Executives, administrators and office staff;
  • Sales staff;
  • Food service staff;
  • Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
  • Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).
Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

  • Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

  • Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).
  1. Electricity

Please report the delivered cost of purchased electricity.

  1. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

  • Fuel for motor vehicle use
  1. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

  • * Light fuel oil includes all distillate type fuels for power burners;
  • * Fuel oil no.2 (heating oil no. 2);
  • * Fuel oil no.3 (heating oil  no. 3);
  • * Furnace fuel oil;
  • * Gas oils;
  • * Light industrial fuel.
  1. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);
  • * Bunker B and Bunker C;
  • * Fuel oils no. 4, 5 and 6
  • * Residual fuel oil.
  1. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

  • Fuel for motor vehicle use.
  1. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased LPG for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

  • Fuel for motor vehicle use
  1. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

  • Fuel for motor vehicle use
  1. Coal

Please report the total value of purchased coal for this reporting period.

  1. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

  1. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

  1. Total energy and water expenses

(sum of lines 1 to 10)

Unit of quantity conversion table

 

Abbreviation

Metric

Abbreviation

Imperial

Barrel (35 gal. petroleum)

barrel

0.15899

m3

Board feet (logs), Thousand

M.ft.b.m.

4.53

m3

Board feet (Lumber), Thousand

M.Bd.Ft.

2.35974

m3

British Thermal Unit

BTU

1.05506

kj

Carat

ct.

0.2

g

Cord

cd.

2.40693

m3

Cubic foot

cu.ft.

0.02832

m3

Cubic yard

cu.yd.

0.76455

m3

Cunit (wood chips)

cunit

2.83168

m3

Foot

ft.

0.3048

m

Gallon

gal.

4.54609

l

Gallon (U.S.)

gal. (US)

3.78541

l

Hunderweight

cwt.

45.35924

kg

Ounce

oz.

28.34952

g

Pound

lb.

0.45359

kg

Roof Square

rf. sq.

9.2903

m2

Square foot

sq. ft.

0.0929

m2

Square yard

sq. yd.

0.83613

m2

Ton

ton

0.90718

tonne

Ton

ton

907.18474

kg

Yard

yd.

0.9144

M

Metric

Cubic metre

m3

1.30795

cu.yd.

Cubic metre

m3

0.41547

cd.

Cubic metre

m3

0.35315

cunit

Cubic metre

m3

0.22075

M.ft.b.m.

Cubic metre

m3

0.42378

M.Bd.Ft.

Gigajoule

gj

947817.1199

BTU

Gram

g

0.03527

oz.

Gram

g

5

ct

Joule

j

0.00095

BTU

Kilogram

kg

2.20462

lb.

Litre

l

0.21997

gal.

Metre

m

1.09361

yd.

Metre

m

3.28084

ft.

Metric tonne

tonne (short)

1.10231

ton

Metric tonne

tonne

2204.62262

lb.

Square metre

m2

1.19599

sq.yd.

Square metre

m2

0.10764

rf.sq

How can I obtain data from Statistics Canada?

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Ask about our most recent data by:

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Data from the Annual Survey of Manufactures and Logging

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Telephone: 613-951-9497
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E-mail address: manufact@statcan.gc.ca

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Intergrated Business Survey Program (IBSP)

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