Survey of Service Industries: Food Services and Drinking Places, 2012 - Full Questionnaire

If necessary, please make address label corrections in the boxes below.

• 1: Legal name
• 2: Business name
• 3: Title of contact
• 4: First name of contact
• 5: Last name of contact
• 6: Address (number and street)
• 7: City
• 8: Province/territory or state
• 9: Country
• 10: Postal code/ zip code

What is your language of preference?

• 1: English
• 2: French

B - Main business activity - Question identifier: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.

B - Main business activity - Question identifier:2.

Please check the one main activity which most accurately represents your main source of revenue.

Below is a description of each main activity.
Full service restaurant
Patrons order while seated and pay after eating. These establishments may sell alcoholic beverages, provide takeout services, operate a bar or present live entertainment, in addition to serving food and beverages. Waiter/waitress service is available.
Include:
- fine-dining;
- family restaurants;
- buffet-style restaurants.
Exclude:
- establishments that produce and present live theatrical productions and provide food and beverages for consumption on the premises.
Limited-service restaurant
Patrons order or select food or beverages at a counter and/or order by phone. Food and beverages are picked up for consumption on the premises or for takeout, or delivered to the customer's location. A variety of food items such as specialty snacks or non-alcoholic beverages may be offered. Patrons pay before eating.
Include:
- fast food restaurants;
- coffee shops;
- doughnut shops;
- food court establishments;
- takeout and delivery establishments.
Food service contractor
Food services supplied under contract for a specific period of time, and for the convenience of the contracting organization.
Include:
- industrial caterers;
- school cafeterias;
- food services to airlines;
- food services to railways;
- food services to institutions;
- food concessions at sports and similar facilities.
Exclude:
- food vending machine operators.
Social caterer
Primarily provides single event-based food services for social events such as parties, wedding receptions and business events. These establishments generally have equipment and vehicles to transport meals and snacks to events and may prepare food at the event site.
Include:
- caterers who own or manage permanent facilities in which they provide event based food services.
Exclude:
- establishments engaged in preparing and/or delivering food for the needy.
Mobile food service
Prepares and serves food and beverages for immediate consumption from motorized vehicles or non-motorized carts.
Include:
- mobile canteens and lunch wagons;
- street vendors selling prepared food, such as french fries, from mobile equipment.
Exclude:
- street vendors selling non-prepared food items from mobile equipment;
- street vendors selling fruit and/or vegetables from mobile equipment.
Drinking places
Establishments that prepare and serve alcoholic beverages and offer limited food services for immediate consumption.
Include:
- bars;
- taverns;
- nightclubs;
- cocktail lounges;
- bar operating video gaming or other gambling machines.
Exclude:
- civic or social organizations that operate a bar for their members.

• 1: Full-service restaurant: patrons order while seated and pay after eating
• 2: Limited-service restaurant: patrons order food and beverages at a counter, and/or order by phone and pay before eating
• 3: Food service contractor: supplies food services under contract for a specific period of time
• 4: Social caterer: provides food services for social or business events
• 5: Mobile food service: serves food and beverages, from motorized vehicles or non-motorized carts
• 6: Drinking places (e.g., bars, night-clubs, taverns)
• 7: None of the above - Please call the contact telephone number on the cover page for further instructions.

C - Reporting period information - Question identifier:1.

Please report information for your fiscal year (normal business year) ending between April 1, YYYY and March 31, YYYY. Please indicate below the period covered by this questionnaire.

• 1: Date from (YYYY MM DD) to (YYYY MM DD)

C - Reporting period information - Question identifier:2.

If the reporting period does not cover a full year, please check the reason(s) below:

• 1: seasonal operations
• 2: new business
• 3: change of fiscal year
• 4: change of ownership
• 5: ceased operations
• 6: temporarily inactive

D - Revenue - Question identifier: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.

D - Revenue - Question identifier: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.

D - Revenue - Question identifier: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.

D - Revenue - Question identifier: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.

D - Revenue - Question identifier:5.

Other revenue
(please specify):

Include:
- amounts not included in questions 1 to 4 above.

D - Revenue - Question identifier:6.

Total revenue (sum of questions 1 to 5)

The sum of questions 1 to 5.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier:2.

Employer portion of employee benefits (include employer contributions to pension, medical/life insurance plans, employment insurance, etc.)

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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier:4.

Professional and business services fees (e.g., legal, accounting)

Include:
- legal;
- accounting and auditing;
- consulting;
- education and training;
- architect;
- appraisal;
- management and administration.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier:6.

Charges for services provided by your head office

Include:
- parent company reimbursement expenses and interdivisional expenses.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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).

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier:18.

Financial services 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.

E - Expenses - Question identifier: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.

E - Expenses - Question identifier: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).

E - Expenses - Question identifier: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.

E - Expenses - Question identifier:22.

All other expenses
(please specify):

Include:
- amounts not included in questions 1 to 21;
- charitable and political expenses;
- research and development expenses;
- recruiting expenses.

E - Expenses - Question identifier:23.

Total expenses (sum of questions 1 to 22)

The sum of questions 1 to 22.

E - Expenses - Question identifier:24.

Corporate taxes, if applicable

Include:
- federal, provincial and territorial current income taxes and federal, provincial and territorial provision for deferred income taxes.

E - Expenses - Question identifier:25.

Gains (losses) and other items (see reporting guide)

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.

E - Expenses - Question identifier:26.

Net profit/loss after tax and other items (see reporting guide)

Total revenue less Total expenses minus Corporate taxes plus Gains (losses) and other items.

F - Industry characteristics - Question identifier:1.

Franchise information

F - Industry characteristics - Question identifier:a)

Does this establishment use a trade name authorised by a franchisor?

• 1: yes
• 2: no, go to question 2

F - Industry characteristics - Question identifier:b)

Please specify the trade name:

F - Industry characteristics - Question identifier:c)

Is this establishment owned or operated by the franchisor or the franchisee?

• 1: franchisor
• 2: franchisee

F - Industry characteristics - Question identifier:2.

Estimated average cheque per person (exclude taxes and tips). Please check one only.

• 1: less than $5
• 2: $5 to $9.99
• 3: $10 to $14.99
• 4: $15 to $19.99
• 5: $20 to $29.99
• 6: $30 or more

F - Industry characteristics - Question identifier:3.

Does this establishment have a licence to sell and serve alcohol? Please check one only.

• 1: yes
• 2: no

F - Industry characteristics - Question identifier:4.

Number of seats in this establishment (exclude patio or seasonal seating). If reporting for more than one establishment, please report average number of seats.

This question attempts to define the size of the establishment. If you are reporting for more than a single location, please indicate the number of seats in a typical location or an average of all locations for which you are reporting.
Should this establishment have only delivery or catering services, please indicate that there are "0" seats.
Where the seating arrangements are in a shared food court, please provide the total number of seats divided by the number of food court establishments or your best estimate.

F - Industry characteristics - Question identifier:5.

Please report the number of locations (physical place in which business activity is conducted) that you operated in Canada during the reporting period.

F - Industry characteristics - Question identifier:6.

Sales and other revenue

Please provide a breakdown of total revenue, including sales and other revenue.

a) Sales of alcoholic beverages for immediate consumption on the premises: revenue generated from sales of alcoholic beverages (beer, wine and liquor) prepared and served or dispensed for immediate consumption, including drinks served with meals.

Exclude:
- retailing of alcoholic beverages sold in unopened cans, bottles, cartons or other containers (please report under c) Sales of merchandise).

b) Sales of food and non-alcoholic beverages: revenue generated from the sales of meals, snacks, other food items and non‑alcoholic beverages prepared and served or dispensed for immediate consumption.

c) Sales of merchandise: revenue generated from the sale or disposition of goods sold in the same condition in which they were purchased (e.g., toys, gifts, cigarettes, newspapers).

d) Fees and commissions from coin operated machines: the fees or commissions received from the owners or lessors of coin operated machines such as video lottery terminals, slot machines, video games, vending machines, children's mechanical rides, etc.

e) Other sales: sales from other sources (e.g., rentals, cover charge, coat check, delivery service fees).

g) Other revenue: all revenue other than sales (e.g., grants, subsidies, licenses and franchise fees, investment income, etc.).

• a): Sales of alcoholic beverages for immediate consumption on the premises
• b): Sales of food and non-alcoholic beverages
• c): Sales of merchandise (e.g., toys, gifts, cigarettes, newspapers)
• d): Fees and Commissions from coin operated machines such as video gambling terminals, video games and vending machines
• e): Other sales (e.g., rentals, cover charge, coat check) (please specify):
• f): Total sales (sum of questions 6a to 6e)
• g): Other revenue (e.g., grants, subsidies, license and franchise fees, investment income, etc.)
  (please specify):
• h): Total revenue (sum of questions 6f and 6g)

Please indicate if you are reporting in Canadian dollars or percentages.

F - Industry characteristics - Question identifier:7.

Sales of alcoholic beverages for immediate consumption by type of service

• a): Full-table service
• b): Counter service (including bar service)
• c): Take-out
• d): Drive-through
• e): Home delivery
• f): Mobile service (e.g., chip wagon, street vending)
• g): Contract catering (e.g., contracts for a specified period of time, such as contracts with airlines, governments, institutions, etc.). Excludes the sale of alcoholic beverages paid for directly by the consumer.
• h): Social catering (e.g., catering to weddings, business meetings or social events). Excludes the sale of alcoholic beverages paid for directly by the consumer.
• i): Other services
  (please specify):
• j): Total sales of alcoholic beverages (sum of questions 7a to 7i)

Please provide a breakdown of sales and indicate if you are reporting in Canadian dollars or percentages.

F - Industry characteristics - Question identifier:8.

Sales of food and non-alcoholic beverages by type of service

Type of service:
a) Full-table service: a server takes orders for food and beverages which are served to customers while seated at a table. The server provides the customer with a bill that is generally paid after eating.

b) Counter service (including bar service): food and beverages are dispensed to customers to be eaten on the premises and are generally paid for prior to consumption.

c) Take-out: customers pick up food and beverages to be consumed elsewhere.

d) Drive-through: customers drive up and place their order for food and beverages; purchases are consumed away from the premises.

e) Home delivery: food and beverages are ordered by phone and delivered to customers by vehicle.

f) Mobile service: food and beverages are prepared and sold from motorized vehicles and non-motorized carts.

g) Contract catering: food and beverages are prepared and served for immediate consumption, under contract for a specified period of time, to a business, government or institution, which pays the food prepared to provide the meals to a particular group of people.

Include:
- meals and beverages purchased by airlines, hospitals, prisons and schools to feed their passengers, patients, inmates, students, etc.

Exclude:
- all revenue that is not included in the catering contract, such as meals and beverages paid for directly by the consumer (include these sales in the appropriate type of service).

h) Social catering: food and beverages are prepared and served for immediate consumption at unique events (such as weddings, business meetings, parties, etc.), where one person or entity contracts with the catering establishment and directly pays for the food and beverages.

Exclude:
- all revenue that is not included in the catering contract, such as meals and beverages paid for directly by the consumer (include these sales in the appropriate type of service).

• a): Full-table service
• b): Counter service (including bar service)
• c): Take-out
• d): Drive-through
• e): Home delivery
• f): Mobile service (e.g., chip wagon, street vending)
• g): Contract catering (e.g., contracts for a specified period of time, such as contracts with airlines, governments, institutions, etc.). Excludes the sale of food and non-alcoholic beverages paid for directly by the consumer.
• h): Social catering (e.g., catering to weddings, business meetings or social events). Excludes the sale of food and non-alcoholic beverages paid for directly by the consumer.
• i): Other services
  (please specify):
• j): Total sales of food and non-alcoholic beverages (sum of questions 8a to 8i)

Please provide a breakdown of sales and indicate if you are reporting in Canadian dollars or percentages.

F - Industry characteristics - Question identifier:9.

Cost of goods sold

The cost of goods sold is divided into three categories: alcoholic beverages, food and non-alcoholic beverages, and merchandise purchased for resale. The cost of goods sold is obtained by calculating opening inventory plus total purchases minus closing inventory. Please exclude salary costs.

Please indicate if you are reporting in Canadian dollars or percentages.

F - Industry characteristics - Question identifier:a)

Alcoholic beverages

Include:
- beer;
- wine;
- liquor;
- alcoholic drinks served with meals.

F - Industry characteristics - Question identifier:b)

Food and non-alcoholic beverages

- cost of materials required for meal preparation

F - Industry characteristics - Question identifier:c)

Merchandise (e.g., gifts, toys, cigarettes, newspapers)

Include:
- gifts;
- toys;
- newspapers;
- cigarettes;
- alcohol not sold with meals and for consumption away from the premises.

F - Industry characteristics - Question identifier:d)

Total cost of goods sold (sum of questions 9a to 9c)

F - Industry characteristics - Question identifier:10.

Waste management

F - Industry characteristics - Question identifier:a)

Do you pay a contractor or a municipality to collect some or all of your solid or liquid waste and/or recyclable materials?

• 1: Yes
• 3: No, go to section G

F - Industry characteristics - Question identifier:b)

How much did you pay for waste management and/or recycling during the reporting period?

G - Personnel - Question identifier:1.

Number of partners and proprietors, non-salaried (if salaried, report at question 2 below)

For unincorporated businesses, please report the number of partners and proprietors for whom earnings will be the net income of the partnership or proprietorship.

G - Personnel - Question identifier:2.

Paid employees

G - Personnel - Question identifier:a)

Average number of paid employees during the reporting period (see reporting guide)

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).
Exclude:
- partners and proprietors, non-salaried reported
at question 1 above.

G - Personnel - Question identifier:b)

Percentage of paid employees (from question 2a) who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

G - Personnel - Question identifier:3.

Number of contract workers for whom you did not issue a T4, such as freelancers and casual workers (estimates are acceptable)

Contract workers are not employees, but workers contracted to perform a specific task or project in your organization for a specific duration, such as self-employed persons, freelancers and casual workers. These workers are not issued a T4 information slip. Please report the number of contract workers employed by your organization during the fiscal year.

K - Provincial/territorial distribution - Question identifier:1.

Please report the number of business units/locations operating in Canada during the reporting period. Business unit is defined as the lowest level of the firm for which accounting records are maintained for such details as revenue, expenses and employment.

K - Provincial/territorial distribution - Question identifier:2.

Do you have business units/locations in more than one province or territory?

• 1: yes, go to question 3
• 2: no, go to section L

K - Provincial/territorial distribution - Question identifier:3.

Please report the following data for the provinces or territories in which you have business units, indicating if you are reporting in Canadian dollars or percentages.

Report for each province: Number of business units (locations); Total revenue; Salaries, wages and employee benefits; Amortization and depreciation of tangible and intangible assets; Total expenses.

• 1: Newfoundland and Labrador
• 2: Prince Edward Island
• 3: Nova Scotia
• 4: New Brunswick
• 5: Quebec
• 6: Ontario
• 7: Manitoba
• 8: Saskatchewan
• 9: Alberta
• 10: British Columbia
• 11: Yukon
• 12: Northwest Territories
• 13: Nunavut
• 14: Total

Name of person to contact about this questionnaire:

• 1: Mr.
• 2: Mrs.
• 3: Miss
• 4: Ms

• 1: Last name
• 2: First name
• 3: Title
• 4: Telephone number
• 5: Extension number
• 6: Fax number
• 7: E-mail address
• 8: Website address

I certify that the information contained herein is complete and correct to the best of my knowledge.

• 1: yyyy mm dd

We invite your comments below. Please be assured that we review all comments with the intent of improving the survey.