Information identified as archived is provided for reference, research or record keeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us us to request a format other than those available.
This guide is designed to assist you as you complete the 2012 Annual Retail Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-800-858-7921
General information
Part A
A - Introduction
Reporting instructions
Main business activity
Reporting period information
Revenue, cost of goods sold and expenses
B - Revenue
C - Cost of goods sold
D - Expenses
E - Distribution of total operating revenue
F - Events that may have affected your business unit
H - Comments
J - Contact information
Part B - Location details
APPENDIX 1 - GASOLINE SERVICE STATION GUIDE
I - Independent retail dealer
II - Retail commissionned agent
III - Lessee
IV - Oil refinery or other wholesale supplier
APPENDIX 2 - BEER, WINE AND LIQUOR CHAINS
Survey purpose
Statistics Canada uses your survey responses to compile operating and financial statistics for the retail sector by province/territory and Canada as a whole. By accurately reporting your business units activity, you contribute to measuring provincial/territorial and Canadian economic output - the gross domestic product (GDP), as well as provide an accurate portrait of the store retailing sector in Canada.
Retailers also make significant use of the data from these surveys to:
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 business establishments located within the jurisdiction of the respective province or territory.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.
For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.
For agreements with provincial and territorial government organizations, the shared data will be limited to business establishments located within the jurisdiction of the respective province or territory.
Record linkage
To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.
Questionnaire
This guide is designed to provide additional information and to assist you in completing the questionnaire.
The Annual Retail Trade Survey is comprised of 2 parts. Part A of the questionnaire requests information on revenue earned and expenses incurred by your business unit, information typically found on the income statement of the business unit. Part A is divided into six sections identified with capital letters A to F. Each section is further subdivided by headings and letters.
Part B of the questionnaire requests detailed information on individual locations. Part B serves 2 important purposes:
Electronic reporting
The Retail Trade questionnaire is available in both a paper and an electronic format. The electronic version is particularly useful for companies with a large number of locations and allows the location detail to be loaded from a variety of software formats. Should you wish to change from the paper questionnaire to the electronic questionnaire, or the reverse, please call the Help Line number on the front page. Guideline items in this guide correspond to sections and question numbers on the survey questionnaire.
The first step is to verify the business covered by this survey. Statistics Canada requests that you report for either your entire business unit or that part that is described in the pre-printed area (hereafter referred to as the coverage statement) at the top of the first page. This may include one or more banners in the same industry class and under the same legal ownership. If any of the information in the coverage statement and address information is not correct, please provide corrections in the spaces provided.
The introduction includes information on the survey purpose, data-sharing agreements, coverage, confidentiality of data provided, return of the questionnaire and a warning about fax or other electronic transmission disclosure. Please read this information.
1. Please print in ink.
2. Please report all dollar amounts in Canadian dollars (CAN$).
3. All dollar amounts reported should be rounded to the nearest whole dollar (e.g., $55,417.40 should be rounded to $55,417). All percentages reported should be rounded to the nearest whole percent (e.g., 37.3% to 37%, 75.8% to 76%).
4. When precise figures are not available, please provide your best estimates.
1. Is this business unit primarily a store retailer?
(yes - no)
Store retailers operate fixed point-of-sale locations, located and designed to attract a high volume of walk-in customers. In general, retail stores have extensive displays of merchandise and use mass-media advertising to attract customers. They typically sell merchandise to the general public for personal or household consumption, but some also serve business and institutional clients. If sales to individuals and households equal or exceed 10% of the total sales generated by the business unit, then that business unit is typically classified to the retail trade industry. These include business units such as office supply stores, computer and software stores, gasoline stations, building material dealers, plumbing supply stores and electrical stores.
Catalogue sales showrooms and mobile home dealers are treated as store retailers.
If you answer “no”, indicating that your business unit is not a store retailer as defined above, then please call 1-800-858-7921 for further instructions.
2. How many retail locations does this business unit cover?
Please provide the number of stores included in this questionnaire.
3. Is this business unit a franchise operation?
(yes - no)
Definition of a franchise: a person, group of persons, partnership or incorporated company granted a contractual privilege permitting the sale of a product, use of a trade name or provision of a service within a specific territory and/or in a specified manner.
4. Main lines of merchandise and services
Please list up to three principal lines of merchandise and services sold by this business unit and indicate the estimated percentage of total operating revenue associated with each one. This information is used to determine whether you have been correctly classified into one of 65 retail store industries.
Your principal lines of merchandise should be broadly described (e.g., men’s clothing; clothing accessories; new cars and trucks; wide range of general merchandise, etc).
Please report for your fiscal year ending between April 1, 2012 and March 31, 2013. Indicate the start and end dates.
Sections B, C and D are designed to gather information from your business unit’s financial records. Not all of the itemized details in the three sections apply to every business unit. Please report for these items that are relevant to your business unit.
Notes:
If you are reporting for a retail gasoline service station, please see Appendix 1 to this guide for additional information specific to this industry.
If you are reporting for beer, wine and/or liquor stores and your company also completes the Monthly Survey on Sales and Inventory of Alcoholic Beverages, please see Appendix 2 to this guide for additional information on completing this questionnaire.
All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.
1. Sales of all goods purchased for resale, net of returns and discounts
Include:
Do not deduct the value of trade-ins.
Exclude:
2. Commission revenue and fees earned from selling merchandise on behalf of others
Include, for example:
A concession is a separately-owned business operated as a department within your premises, usually under licence or contractual agreement.
The value of the commissions received and not the total value of sales should be reported here.
3. Commission revenue and fees earned from selling services on behalf of others
Include, for example:
The value of the commission and not the total value of sales received should be reported here.
4. Sales of goods manufactured as a secondary activity by this retailing business unit
Please report revenue from sales of goods of own manufacture.
5. Labour revenue from repair and maintenance
Include:
Parts used in generating installation, repair and maintenance revenue are to be included at question 1 above.
6. Revenue from rental and leasing of goods and equipment
Include:
7. Revenue from rental of real estate
Include:
8. All other operating revenue
Please report all other operating revenue not specified and reported above.
Include:
Exclude:
Please report these amounts at question 10 (see next page).
9. Total operating revenue
The sum of questions 1 to 8 in this section.
10. Non-operating revenue
Non-production-related revenue by this business unit.
Include:
11. Total revenue
The sum of questions 9 and 10 in this section.
1. Opening inventory and 3. Closing inventory
Please report inventories at book value (i.e., the value maintained in the accounting records).
Include opening and closing inventories of all types, such as:
Closing inventory should reflect all inventory adjustments.
Exclude:
2. Purchases
Please report the purchases of new and used goods purchased for resale and, if applicable, raw materials.
Include:
4. Cost of goods sold
The sum of questions 1 and 2 minus question 3.
1. Salaries and wages of employees
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions.
Include:
Exclude all payments and expenses associated with outside contract workers and casual labour for whom a T4-Statement of Remuneration Paid was not issued such as:
Please report these amounts in this section, at question 8.
2. Employer portion of employee benefits
Include :
3. Total labour remuneration
The sum of questions 1 and 2 or the total if you cannot provide the above breakdown.
4. Rental and leasing expenses
Include:
Exclude:
5. Advertising and promotion
Include:
6. Amortization and depreciation expenses
Include the amortization and depreciation expenses on this business unit’s:
Exclude:
7. Management fees and other service fees charged by head office and other business support units
Include:
8. All other operating expenses
Please report all other operating expenses not specified and reported above.
Include:
Exclude:
9. Total operating expenses
The sum of questions 3 to 8 in this section.
10. Other expenses
Include:
11. Total expenses
The sum of questions 9 and 10 in this section.
Statistics Canada recognizes that this may be a difficult section to answer. If precise numbers are not available, please provide your best estimates.
1. By type of customer
In this section you are asked to indicate the percentage of total operating revenue (reported in Section B, at question 9) from individuals and households and from all other customers.
Data on your revenue by type of customer are used to determine the percentage of revenue in the retail trade sector that originates from end use consumption by individuals and households and the percentage that is derived from purchases for other uses.
2. By method of sale
In this section you are asked to indicate the percentage of total operating revenue earned from in-store sales, e-commerce, catalogue, mail-order and telephone and all other methods.
Data on your revenue by method of sale are used to measure the evolving means by which traditional store retailers reach their clientele.
a) In-store sales
Please report the percentage of total operating revenue of goods or services which are purchased in a fixed point-of-sale location accessible to the public. Sales at pumps for gasoline stations are considered in-store sales.
b) E-commerce
Please report the percentage of total operating revenue of goods or services, whether between businesses, households, individuals, governments, conducted over internet applications. The goods and services are ordered over those networks, but the payment and ultimate delivery of the good or service may be conducted on or off-line.
c) Catalogue, mail order or telephone
Please report the percentage of total operating revenue generated from customers ordering their goods from catalogues and mail order flyers. Include sales purchased via telephone and fax.
d) All other methods
Please report the percentage of total operating revenue of goods or services from all other methods. This includes trade shows, special events, in-home sales and card lock.
In this section, in the space provided, please make note of any factors (e.g., strike, layoffs, weather) that affected your business as compared to last year. Your response reduces the likelihood of further inquiries seeking to understand significant changes from one year to the next in reported values.
Statistics Canada invites you to comment on any aspect of the survey. All comments are appreciated and reviewed.
If the name of the person completing the questionnaire is not the same as the one indicated in the pre-printed area (on page 1), please provide the information requested at Section J of the questionnaire. Should there be questions about the information provided, Statistics Canada will then be able to contact the appropriate person.
This section serves two important purposes.
Part B appears in the form of an information grid. Information requested in the column headings about each store operation is to be reported in the rows of the grid.
The column headings are:
Please be advised that to reduce your burden of response, the questionnaire contains information you have provided in the past. We will continue to pre-fill the questionnaire unless otherwise notified. Please review this information and provide corrections, if necessary. Please add any new stores that you may have opened during the fiscal year covered by this questionnaire.
Please refer to Retail NAICS (North American Industry Classification System) - Reference Guide (5-3600-156)for the applicable NAICS codes for retail trade. The North American Industrial Classification System (NAICS) code is requested for each of the locations reported in Part B of the questionnaire.
More information and detailed instructions are included in the Part B Survey.
An independent retail dealer purchases gasoline for resale from a supplier (e.g., an oil refinery or wholesaler), i.e., owns the inventories.
An independent dealership is a typical retail operation and should report all data as requested on the questionnaire.
A franchisee is usually an independent retail dealer.
Reporting instructions:
Section B - Revenue
Exclude:
Include:
A retail commissioned agent sells petroleum products on consignment and does not own the inventory of gasoline; may also purchase and carry inventories of other merchandise for resale.
A retail commissioned agent also receives a commission or flat fee from supplier of products sold on consignment.
Reporting instructions:
Section B - Revenue
Please report only the commissions or fees received for consignment sales, plus excise taxes, and total sales of other merchandise not on consignment, as well as revenue from repairs, rentals, car washes and other services.
Exclude:
Section C, questions 1, 2 and 3 (inventories and cost of goods sold)
Exclude:
Include:
Section D, questions 1, 2 and 3 (labour remuneration)
Report as requested on questionnaire.
For purposes of the survey, a lessee can be either an independent dealer or a retail commissioned agent.
If a lessee purchases gasoline for resale, i.e., he owns the inventories, he should report as an independent dealer.
If a lessee sells gasoline on consignment, i.e., he does not own the inventories, he should report as a retail commissioned agent.
An oil-producing company, refinery or other wholesale supplier involved in gasoline retailing through:
a) company owned-and-operated gasoline service stations;
or
b) retail commissioned agents or lessees who sell company-owned gasoline on consignment.
Reporting instructions:
Report for each location, depending upon its type, i.e.:
or
Section B - Revenue
a) Company owned-and-operated stations
Include:
Exclude:
b) Retail commissioned agents or lessees who sell on consignment
Include:
Exclude:
Section C, questions 1, 2 and 3 (inventories and cost of goods sold)
Report total inventories of petroleum products held at retail locations (both company owned-and-operated and retail commissioned agents or lessees), as well as at any other locations where the inventories are segregated pending sale on consignment or through company owned-and-operated outlets.
Inventories should be reported at transfer or wholesale value.
For company owned-and-operated stations, inventories of other merchandise held for resale (e.g., food, auto parts, etc.) should also be reported.
Section C, question 2 (purchases)
Report the transfer or wholesale value of all petroleum products sold on consignment or through company owned-and-operated stations.
Purchases of other merchandise sold through company owned-and-operated outlets should also be included, at cost of goods sold.
Section D, questions 1, 2 and 3 (labour remuneration)
Report for all employees of company owned-and-operated stations, plus a portion of the administrative salaries (overhead) applicable to both the company owned-and-operated outlets as well as to the stations operated by retail commissioned agent or lessees who sell on consignment.
Important
If none of the above categories applies to your service station business, please enclose a note with your questionnaire.
The information in this appendix applies, if and only if, your company is requested to complete the Monthly Survey on Sales and Inventory of Alcoholic Beverages.
If you are not sure whether your company receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, please call us at 1‑ 800‑858‑7921 for clarification.
If you are primarily a retailer of beer, wine and/or liquor and your company also receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, you are requested to complete the entire questionnaire for both your retail and wholesale trade operations.
The definition of store retailers is included in Section A of this Guide under Main Business Activity. Your retail stores should be reported in Part B of the questionnaire with NAICS code 445310 - Beer, Wine and Liquor Stores.
Your wholesale distribution centres (i.e., distribution outlets that are not retail stores and that sell directly to commercial accounts) should be reported in Part B of the questionnaire with NAICS code 413220 - Alcoholic Beverage Wholesaler-Distributors.
If your company has transfer pricing between its wholesale and retail operations, these values should neither be included as revenue for the wholesale component nor as an expense for the retail component.
It is expected that the total operating revenue that you report on this questionnaire will be similar to the total sales, excluding taxes, that have been reported for the relevant months on the Survey on Sales and Inventory of Alcoholic Beverages. If there is a substantial difference and you have not provided an explanation in the Comments section, it is likely that Statistics Canada will telephone you in an attempt to understand the reasons for the differences.
Thank you!