Prepared Food and Beverage Sales Survey (PFBSS)

Detailed information for 2025

The objective of this survey is to collect information about the sales of prepared foods and non-alcoholic beverages by different establishments in Ontario and to collect information on the percentage of those sales that are exempt from the Ontario portion of the Harmonized Sales Tax (HST) (excluding the temporary HST pause introduced by the federal government that ended on February 15, 2025). The results of this survey are important in order to determine the allocation of tax revenues between the Ontario and federal governments.

• Questionnaire(s) and reporting guide(s)
• Description
• Data sources and methodology

Description

Statistics Canada, in partnership with the Ontario Ministry of Finance and the Department of Finance Canada, conducts the Prepared Food and Beverage Sales Survey. The objective of the survey is to collect information about the sales of prepared foods and non-alcoholic beverages by different establishments and to collect information on the percentage of those sales that are exempt from the Ontario Retail Sales Tax. This information is used by the Ontario Ministry of Finance and the Department of Finance Canada to determine how revenue collected under the Ontario HST will be split between the provincial and federal governments.

Reference period: Calendar year

Subjects

• Accommodation and food
• Business, consumer and property services
• Income, pensions, spending and wealth
• Personal and household taxation

Data sources and methodology

Target population

The target population includes establishments in Ontario that sell prepared food and beverages (i.e. restaurants, mobile food services, traveler accommodations, retail food businesses, etc.). These establishments are classified according to the North American Industry Classification System (NAICS 2022) and include NAICS 311811, 445110, 445131, 445291, 457110, 455110, 455211, 455212, 455219, 445132, 512130, 711111, 711112, 711120, 711130, 711190, 711213, 711214, 711217, 711311, 711319, 712111, 712115, 712119, 712120, 712130, 712190, 713110, 713120, 713210, 713299, 713910, 713920, 713930, 713940, 713950, 713991, 713992, 713999, 721111, 721112, 721113, 721114, 721191, 721192, 721198, 722310, 722330, 722410, 722511, 722512, 813410.

Instrument design

The Prepared Food and Beverage Sales Survey questionnaire was designed in co-operation with the Ontario Ministry of Finance, the Department of Finance Canada and Statistics Canada's HST secretariat. It is used to collect information on the proportion of sales of prepared food and non-alcoholic beverages which are exempt from the provincial portion of the HST.

Sampling

This is a sample survey with a cross-sectional design.

The sample design is a stratified random sample of establishments classified using the North American Industry Classification System (NAICS) Canada 2022.

Sampling unit:
The Business Register is the survey frame. The sampling unit is the establishment.

Sampling and allocation:
The sample size was 2,928 units and was allocated as to minimize the overall coefficient of variation (CV) of the total sales while keeping the CV to at most 25% in the industries contributing very little to the total. A stratified simple random sample was selected in accordance with the allocation. The 13 industries are as follow:

1. Bakeries (NAICS 311811 and 445291)
2. Cafeterias, coffee shops, doughnut shops, fast food restaurants, soup and sandwich shop, take-out restaurants (NAICS 722512)
3. Chip wagons, hot dog stands, coffee stands, mobile food services (NAICS 722330)
4. Cocktail lounges, taverns and bars (NAICS 722410)
5. Convenience stores (NAICS 445131 and 457110)
6. Food service contractors (NAICS 722310)
7. Full-service restaurants (NAICS 722511)
8. Grocery stores (NAICS 445110)
9. Hotels and motels (NAICS 721111, 721112, 721113, 721114, 721191, 721192, 721198)
10. Private or social clubs or legion halls (NAICS 813410)
11. Snack bars (NAICS 512130, 711111, 711112, 711120, 711130, 711190, 711213, 711214, 711217, 713110, 713120, 712111, 712115, 712119, 712120, 712130, 712190, 711311, 711319, 713210, 713299, 713910, 713920, 713930, 713940, 713950, 713991, 713992, 713999)
12. Vending machines (NAICS 445132) - only vending machine operators that sold meals were included on the frame.
13. Department stores and general merchandise stores (NAICS 455110, 455211, 455212, 455219)

Data sources

Data collection for this reference period: 2026-03-13 to 2026-06-17

Responding to this survey is mandatory.

Data are collected directly from survey respondents.

The collection method is electronic questionnaire.

View the Questionnaire(s) and reporting guide(s) .