2013 Annual Wholesale Trade Survey
Integrated Business Statistics Program (IBSP)
This guide is designed to assist you as you complete the 2013 Annual Wholesale Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.
Help Line: 1-800-858-7921
Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.
Statistics Canada will use information from this survey for statistical purposes.
Table of contents
Reporting period information
Sales by type of client
Province/country of origin and destination of goods sold
1. Please print in ink.
2. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).
3.3. Do not include sales tax
4. 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%).
5. When precise figures are not available, please provide your best estimates.
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. Please provide a brief but precise description of this business 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. Please provide a brief but precise description of this business main activity
If you answer “no”, indicating that your business unit is not a Wholesaler as defined above, then please call 1-800-858-7921 for further instructions.
For this survey, please report information for this business’s most recent 12 month fiscal period
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)
- Sales of products and services (e.g., fees, commissions, services revenue)
Report net of returns and allowances.
Sales of products and services are defined as amounts derived from the sale of products and services (cash or credit), falling within a business’s ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm. Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.
- Rental and leasing revenue
Include: Rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.
Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – (compensation could also be reported under this item (for example, compensation for collecting sales tax).
- Subsidies (including grants, donations 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.
- Royalties rights, licensing and franchise fees
A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends. Exclude: Equity income from investments in subsidiaries or affiliates.
Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources. Exclude: Equity income from investments in subsidiaries or affiliates.
- Other revenue (please specify)
Include: Amounts not included in questions (1) to (7). intracompany transfers
- Total revenue
(sum of questions 1 to 8)
- Cost of goods sold
Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.
- opening inventories
Include: raw material, goods purchased for resale and non-returnable containers
Exclude: change in inventories
- closing inventories
- cost of goods sold
(opening inventories plus purchases minus closing inventories)
- Employment costs and expenses
(for all employees who were issued a T4):
- Salaries, wages and commissions
Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.
Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at sub-question (3) - Sub-contracts).
- Employee benefits
Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.
Sub-contract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
Include: Hired casual labour and outside contract workers; Custom work and contract work; Sub-contract and outside labour; Hired labour.
Exclude: research and development
- Research and development
Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
Exclude: in-house research and development
- Professional and business fees
Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at sub-question (21) - All other expenses).
Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
Include: Diesel, fuel wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications; Vehicle fuel (report at sub-question (21) - All other expenses).
- Office and computer related expenses
Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses. (report this amount at sub-question (8) - Telephone, Internet and other telecommunication expenses).
- Telephone, Internet and other telecommunications
Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.
- Business taxes, licenses and permits
Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.
- Royalties, franchise fees and memberships
Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties
- Crown charges
Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.
- Rental and leasing
Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.
- Repair and maintenance
Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.
- Amortization and depreciation
Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).
Insurance recovery income should be deducted from insurance expenses.
Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.
- Advertising, marketing, promotion, meals and entertainment
Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.
- Travel, meetings and conventions
Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.
- Financial services
Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at sub-question (19) - Interest expense).
- Interest expense
Report the cost of servicing your company’s debt.
Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.
- Other non-production-related costs and expenses
Include: Charitable donations and political contributions; bad debt expense; loan losses; provisions for loan losses (minus bad debt recoveries); inventory writedown or adjustments
- All other costs and expenses (including intracompany expenses)
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in sub-questions (1) to (20) above.
- Total expenses
(sum of lines 1 to 21)
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.
- All products purchased for resale
Include: Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit; Sales of all products purchased for resale, please report gross sales of new and used products less returns, discounts and rebates; Parts used in generating repair and maintenance revenue, report the labour portion of repair and maintenance at sub-question 3; Any sales made to any member company of your enterprise. Do not deduct the value of trade-ins.
Exclude: Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies. Labour revenue from repair and maintenance
- Products manufactured as a secondary activity by this business
Report revenue from sales of products of own manufacture.
- Repair and maintenance services
Include: Labour revenue from installation, repair and maintenance work; Parts used in generating installation
Exclude: sales of parts and repair and maintenance revenue as reported in question 1 above
- Rental and leasing of real estate
Include: Rental and leasing of office space and other real estate.
- Rental and leasing of goods and equipment
Include: Rental and leasing of products and equipment whether or not they have been produced by this business.
Exclude: sales of parts as reported in question 1 above
- Report sale value of those products upon which this business has reported earning a commission or fee in the Revenue section question 1 acting as an Agent Broker
This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.
- Clients in Canada
(a) Individuals and households
Please report the percentage of sales to individuals and households who do not represent the business or government sector.
Percentage of sales sold to the business sector should be reported here.
• Sales to Crown corporations.
(c) Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
• Sales to hospitals, schools, universities and public utilities.
- Clients outside Canada
Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.
• Sales to foreign subsidiaries and affiliates.
Report for each product the proportion of total cost of goods sold and sales of goods in each province/territory.
The origin is where the products were originally produced or manufactured. If the origin is not known, an acceptable substitute is: The location of this business’s supplier. Exclude: intermediate shipping points from them to you.
The total for the origin should be equal to 100%.
The destination is the location where the products will ultimately be used. If the destination is not known, acceptable substitutes are: Shipping destinations; Location of retail customers; Location of warehouses. The total for the destination should be equal to 100%.
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, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.
For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.
Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-858-7921 for more information about these data-sharing agreements.
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.
- Date modified: