Corporations and Labour Unions Returns Act, Part 1 - Corporations (CALURA)
Summary of changes
Activity on this program started: 1962
Reference period of change - 2013
Please note that changes in coverage, classification, concepts and methods may affect the comparability of the Corporations Returns Act data over time. The year associated with each change indicates the reference year of data to which the change was first applied.
Methodology note
Program estimates include only units that have been assigned a valid NAICS code on Statistics Canada's Business Register database. Starting with the release of data for reference year 2013, many units that had previously not been assigned to an industry were added to the database, using NAICS codes they supplied with their tax returns. These consisted of mostly smaller units that had not previously been classified on the Business Register. This change resulted in a significant increase in the number of enterprises covered by the program.
Change in definition of European Union
Beginning with reference year 2013, statistics for the European Union (EU) cover 28 countries, reflecting the addition of Croatia. Data for this country were previously included in estimates for the Other Foreign country of control category.
Reference period of change - 2011
Beginning with reference year 2011, statistics by industry have been compiled based on the 2012 North American Industry Classification System (NAICS). The data are published at an aggregate level such that there is no effect on historical comparability.
Reference period of change - 2007
Beginning with reference year 2007, statistics for the European Union (EU) cover 27 countries, reflecting the addition of Bulgaria and Romania. Data for these countries were previously included in estimates for the Other Foreign country of control category.
Reference period of change - 2006
Beginning with reference year 2006, statistics by industry have been compiled based on the 2007 North American Industry Classification System (NAICS). Data for reference years 1999 to 2005 were revised in order to reflect this new classification system.
Also, starting in reference year 2006, the country of control was assigned to enterprises based on the country of residence of their ultimate, controlling parent rather than based on the country which has majority ownership of enterprise's voting shares. When the preliminary 2006 data were released, data for reference years 1999 to 2005 were revised to reflect the new country of control method, technical improvements and late returns.
At the Total All industries level, the use of the new country of control method for the 1999 to 2005 data resulted in a small increase in the level of Canadian-controlled assets when compared with statistics for the same years based on the previous method. On average, over the 1999 to 2005 period, Canadian-controlled assets were 1.9% higher under the new method country of control method than under the old method.
Reference period of change - 2004
Beginning with reference year 2004, statistics for the European Union (EU) cover 25 countries, reflecting the addition of the following ten countries to the EU: Czech Republic, Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia. Prior to reference 2004, the EU included the following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and the United Kingdom.
Reference period of change - 2003
Beginning with reference year 2003, statistics by industry were compiled based on the 2002 North American Industry Classification System (NAICS). Data for reference years 1999 to 2002 were revised in order to reflect this new classification system.
Reference period of change - 1999
Starting with reference year 1999, statistics by industry were compiled based on the 1997 North American Industry Classification System (NAICS 1997). For reference periods 1988 to 1998 inclusive, the statistics were compiled based on the Standard Industrial Classification for Companies and Enterprises (SIC-C 1980). Prior to 1988, the 1960 Standard Industrial Classification for Establishments was used.
Reference period of change - 1997
The Corporations Returns Act was formerly known as the Corporations and Labour Unions Returns Act (CALURA). The original CALURA was first introduced in 1962 and Statistics Canada has prepared annual reports to Parliament since that time. Parliament officially amended the Act as of January 1999, deleting the requirement of labour unions to report under the Act.
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