Series |
Description |
Sources and methods1 |
Furniture |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey (ARTS), survey nos.
2422, 2433 and 2447, or from the Monthly Retail Trade Survey (MRTS), survey
nos. 2406 and 2408, broken down into commodities according to the Quarterly
Retail Commodity Survey (QRCS), survey no. 2008 [M1]. See Appendix 7A for further details.
|
Floor coverings |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Upholstery and furniture repairs |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on furniture (J001) for t-6 to t-3,
where t is the estimation year [M3].
Quarters:
Personal expenditure on furniture (J001) [M3].
|
Refrigerators and freezers |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Washers and dryers |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Stoves, ranges and microwave ovens |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Other major appliances |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Small electrical appliances |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Household equipment repairs |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on refrigerators and freezers (J004),
washers and dryers (J005), stoves, ranges and microwave ovens (J006),
other major appliances (J007), small electrical appliances (J008) and
garden tools and equipment for outdoor maintenance (J010) for t-4 to
t-1, where t is the estimation year [M3].
Quarters:
Personal expenditure on refrigerators and freezers (J004), washers
and dryers (J005), stoves, ranges and microwave ovens (J006), other
major appliances (J007), small electrical appliances (J008) and garden
tools and equipment for outdoor maintenance (J010) [M3].
|
Garden tools and equipment for outdoor maintenance |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
New automobiles |
Benchmark year + 1, benchmark year + 2 and quarters:
Value of sales of new automobiles as reported by the New
Motor Vehicle Sales Survey (NMVSS), survey no. 2402, from which the
portion representing the commercial use that will be made of the vehicles
sold is subtracted. The commercial use of new automobile purchases is derived
with data from the Canadian Vehicle Manufacturers' Association (CVMA),
from the
Survey of Household Spending (SHS), survey no. 3508, from
the T4 Supplementary file of the Canada Revenue Agency (CRA) and from
provincial and territorial motor vehicle registration files [M6]. See
section on new cars, vans and trucks (paragraphs 7.50
to 7.56) for further
details.
|
Used motor vehicles (net value) |
Benchmark year + 1 and benchmark year + 2:
Purchases minus sales of used motor vehicles by households, derived using
data from the New Motor Vehicle Dealer Commodity
Survey (survey no.
2008), from the Quarterly Retail Commodity Survey and from the federal Goods and Services Tax (GST)
file of the Canada Revenue Agency [M6]. See section on used motor vehicles (paragraphs 7.57
to 7.66) for further details.
Quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M3]. See paragraph 7.67 for further details.
|
New trucks and vans |
Benchmark year + 1, benchmark year + 2 and quarters:
Value of sales of new trucks and vans as reported by the New Motor Vehicle Sales Survey from which
the portion representing the commercial use that will be made of the
vehicles sold is deducted. The commercial use of new trucks and vans
is derived with data from the Canadian Vehicle Manufacturers' Association, from the Survey of Household Spending, from the T4 Supplementary
file of the Canada Revenue Agency and from provincial and territorial motor vehicle registration
files [M6]. See section on new cars, vans and trucks (paragraphs 7.50
to 7.56) for further details.
|
Road and off-road recreational vehicles |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Motor vehicle maintenance and repairs |
Benchmark year + 1:
Expenditures on motor vehicle maintenance and repairs according to the
Survey of Household Spending [M1], confronted with the indicators for the benchmark year + 2.
Benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1], confronted with revenues for automotive repair
and maintenance services (NAICS 8111) obtained from the GST file
of the Canada Revenue Agency [M1].
|
Motor vehicle parts and accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Radios, sound systems and accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
TV sets, video equipment and accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Boats, aircraft and accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Photographic and optical equipment |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Sporting and camping equipment |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Office machines, computers and equipment |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1], confronted with expenditures on computers according
to the Survey of Household Spending [M1] and with the residual value between the supply (production
and imports) and the disposition to businesses,
governments and non-residents [M6], based on data from the Industry Accounts Division (IAD)
and from the International Trade Division.
|
Musical instruments and supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Trailers |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Recreation equipment repairs |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on road and off-road recreational
vehicles (J014), radios, sound systems and accessories (J017), TV sets,
video equipment and accessories (J018), boats, aircraft and accessories
(J019), photographic and optical equipment (J020), sporting and camping
equipment (J021) and office machines, computers and equipment (J022)
for t-4 to t-1, where t is the estimation year [M3].
Quarters:
Personal expenditure on road and off-road recreational vehicles (J014),
radios, sound systems and accessories (J017), TV sets, video equipment
and accessories (J018), boats, aircraft and accessories (J019), photographic
and optical equipment (J020), sporting and camping equipment (J021)
and office machines, computers and equipment (J022) [M3].
|
Recreation equipment rentals |
Benchmark year + 1:
Expenditures on recreation equipment rentals according to the Survey of Household Spending [M1],
confronted with revenue from the industry as reported by the Annual
Survey of Consumer Goods Rental (survey no. 2434) [M1].
Benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Watches and jewellery |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Watches and jewellery repairs |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on watches and jewellery (J027)
for t-4 to t-1, where t is the estimation year [M3].
Quarters:
Personal expenditure on watches and jewellery (J027) [M3].
|
Men's and boys' clothing |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Women's, girls' and infants' clothing |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Thread, yarn and sewing accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Piece goods |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Footwear |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Footwear repairs |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on footwear (J056) for t-1 to t,
where t is the estimation year [M3].
Quarters:
Personal expenditure on footwear (J056) [M3].
|
Luggage, leather goods and other personal effects |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Toys, games and hobby supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Films and other photographic supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Household textiles and furnishings |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
China, glassware and kitchen ware |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities
according to the Quarterly Retail Commodity Survey [M1].
|
Lamps, lighting equipment and accessories |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Flatware |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Hardware |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Newspapers, books, magazines and stationery |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Women's clothing repairs and alterations |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on women's, girls' and infants'
clothing (J052) for t-1 to t, where t is the estimation year [M3].
Quarters:
Personal expenditure on women's, girls' and infants' clothing (J052)
[M3].
|
Pets and supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Men's clothing repairs and alterations |
Benchmark year + 1 and benchmark year + 2:
Moving average of personal expenditure on men's and boys' clothing (J051)
for t-1 to t, where t is the estimation year [M3].
Quarters:
Personal expenditure on men's and boys' clothing (J051) [M3].
|
Food and non-alcoholic beverages |
Benchmark year + 1:
Expenditures on food and non-alcoholic beverages according to the Survey of Household Spending [M1],
confronted with receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into
commodities according to the Quarterly Retail Commodity Survey [M1].
Benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Imputed food |
Benchmark year + 1 and benchmark year + 2:
The first component is the farmers' income in kind obtained from the Agriculture
Division. The second component represents the value of food and non-alcoholic
beverages provided to employees of selected industries in lieu of wages
and salaries, projected according to the trend in total labour income
as reported by the Income and Expenditure Accounts Division [M6].
Quarters:
Personal expenditure on food and non-alcoholic beverages (J101) [M3].
|
Pet food |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Alcoholic beverages bought in stores |
Benchmark year + 1:
Sales to final consumers according to the Control
and Sale of Alcoholic Beverages in Canada (survey no. 1726) [M1] and to the annual reports
of liquor authorities [M1], confronted with the volume of beer distributed,
obtained from the Brewers Association of Canada, multiplied by the
related Consumer Price Index (CPI), survey no. 2301 [M2].
Benchmark year + 2 and quarters:
Receipts from the sale of alcoholic beverages in beer, wine and liquor
stores from the Annual Retail Trade Survey or the Monthly Retail Trade Survey [M1]. For Newfoundland and Labrador
and for Quebec, the volume of beer distributed, obtained from the
Brewers Association of Canada, multiplied by a unit price, is added
to the receipts [M2].
|
Tobacco products |
Benchmark year + 1 and benchmark year + 2:
Volume of tobacco products consumed in each province and territory, to
which consumer prices mostly originating from the Prices Division are
applied. The volume is obtained from a reconciliation of supply and
demand. The demand is based on tobacco tax data reported in the federal,
provincial and territorial public accounts, as well as on historical
trends reported by surveys on tobacco consumption, such as
the Canadian Tobacco Use Monitoring Survey (survey no. 4440)
and the Survey of Household Spending. The domestic sales reported by Canadian manufacturers
and the declared international imports are used on the supply side
[M6]. See section on tobacco products (paragraphs 7.68 to 7.73) for
further details.
Quarters:
Moving average of the last four months of the volume of cigarettes
sold in the country by the Canadian manufacturers and the importers
of tobacco products, multiplied by unit prices from the CPI. An adjustment
is also made to include the expenditures on fine cut tobacco and
contraband products [M6]. See paragraph 7.74 for further details.
|
Electricity |
Benchmark year + 1, benchmark year + 2 and quarters:
Revenue of electric power utilities from electricity sales to the residential sector [M1], confronted
with the quantity of electricity sold to the residential sector multiplied
by the related CPI [M2] and with expenditures on electricity according
to the Survey of Household Spending [M1], by province and territory. The revenue and the quantities
are obtained from the survey on Electricity Supply and Disposition (survey
no. 2194).
|
Natural gas |
Benchmark year + 1, benchmark year + 2 and quarters:
Revenue of natural gas distribution utilities from sales to the residential
sector [M1], confronted with the quantity of natural gas sold to the
residential sector multiplied by the related CPI [M2] and with expenditures
on natural gas according to the Survey of Household Spending [M1], by province and territory.
The revenue and the quantities are obtained from the monthly survey
on Natural Gas Distribution (survey no. 2149).
|
Other fuels |
Benchmark year + 1 and benchmark year + 2:
Quantities of light fuel oil, heavy fuel oil, kerosene and stove oil, natural
gas liquids (NGL's) and coal sold to households multiplied by related
unit prices [M2] plus the value of firewood projected according to
a linear trend [M5], confronted with expenditures on other fuels according
to the Survey of Household Spending [M1], by province and territory. The quantity of coal is
obtained from the survey Coal Monthly (survey no. 2147)
while the other quantities are obtained from the survey on the End
Use of Refined Petroleum Products (survey no. 2168).
Quarters:
Quantity of light fuel oil sold to households from the survey on the
End Use of Refined Petroleum Products (survey no. 2168) multiplied
by a unit price from the CPI, by province and territory [M2].
|
Soaps and other cleaning supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Other household supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Pharmaceutical products and medical goods |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1], confronted with expenditures on pharmaceutical products
and medical goods according to the Survey of Household Spending [M1] and with expenditures on
drugs obtained from Canadian Institute for Health Information (CIHI)
[M1].
|
Motor fuels and lubricants |
Benchmark year + 1, benchmark year + 2 and quarters:
Number of litres of gasoline delivered to retailers from the survey on
Monthly Refined Petroleum Products (survey no. 2150) multiplied
by an average weighted price per litre from the CPI, by province and
territory [M2], confronted with expenditures on gasoline according
to the Survey of Household Spending [M1] and to receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down
into commodities according to the Quarterly Retail Commodity Survey [M1].
|
Flowers, plants and other horticultural supplies |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Cosmetics and toiletries |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from the Annual Retail Trade Survey or the Monthly Retail Trade Survey broken down into commodities according
to the Quarterly Retail Commodity Survey [M1].
|
Water, sewage and garbage charges |
Benchmark year + 1 and benchmark year + 2:
Revenue from local government for water, garbage collection and sewer services
obtained from the Public Institutions Division (PID) [M1].
Quarters:
Personal expenditure on imputed rent (J153) and on paid rent (J154)
at constant prices, multiplied by the related CPI [M4].
|
Imputed rent |
Benchmark year + 1, benchmark year + 2 and quarters:
Inventory of owned and occupied dwellings multiplied by the average rent
adjusted by a quality factor [M6]. See section on paid and imputed
rents (paragraphs 7.75 to 7.82) for further details.
|
Paid rent |
Benchmark year + 1, benchmark year + 2 and quarters:
Inventory of rented and occupied dwellings multiplied by the average rent,
from which the portion of paid rent not related to the dwelling space
is subtracted [M6]. See section on paid and imputed rents (paragraphs 7.75
to 7.82) for further details.
|
Imputed lodging |
Benchmark year + 1, benchmark year + 2 and quarters:
Labour income and current transfers by governments to the persons
and unincorporated businesses sector as reported by the Income and Expenditure Accounts Division, deflated
by the all-items CPI. The result is then multiplied by the implicit
price index for paid rent (J154) [M4].
|
Paid lodging (excluding universities) |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trends
in recent years, multiplied by the implicit price index for paid rent
(J154) [M5].
|
Lodging in universities |
Benchmark year + 1 and benchmark year + 2:
Number of places in university residences, obtained from the Directory
of Canadian Universities, multiplied by the related price index [M2].
This price index is derived from data on living costs in university
residences obtained from Culture, Tourism and the Centre for Education
Statistics (CTCES).
Quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related price index [M5].
This price index is derived from data on living costs in university
residences obtained from the CTCES.
|
Domestic services |
Benchmark year + 1:
Expenditures on domestic help according to the Survey of Household Spending [M1], confronted with
the indicators for the benchmark year + 2.
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, confronted with certain indicators from the
Labour Force Survey (LFS), survey no. 3701, such as the number of
families in which both parents work and the number of lone-parent
families in which the parent works. The result is then multiplied
by the related CPI [M5].
|
Child care, in the home |
Benchmark year + 1:
Expenditures on child care inside the home according to the Survey of Household Spending [M1], confronted
with the indicators for the benchmark year + 2.
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, confronted with certain indicators from the
Labour Force Survey, such as the number of women who have children and are working
full time. The result is then multiplied by the related CPI [M5].
|
Child care, outside home |
Benchmark year + 1:
Expenditures on child care outside the home according to the Survey of Household Spending [M1],
confronted with the indicators for the benchmark year + 2.
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, confronted with certain indicators from the
Labour Force Survey, such as the number of women who have children and are working
full time. The result is then multiplied by the related CPI [M5].
|
Laundry and dry cleaning |
Benchmark year + 1:
Expenditures on cleaning services according to the Survey of Household Spending [M1], confronted
with industry revenues reported by the Annual Survey of Personal Services (survey no. 2424) [M1].
Benchmark year + 2 and quarters: GDP at constant prices for dry cleaning and laundry services (NAICS
8123) as measured on a monthly basis by the Industry Accounts Division, combined with the
related CPI [M4].
|
Property insurance |
Benchmark year + 1, benchmark year + 2 and quarters:
Premiums earned minus claims due plus investment income on technical reserves
[M6]. The source data are obtained from the Quarterly
Survey of Financial Statements of Property and Casualty Insurers,
compiled by the Industrial Organization and Finance Division (IOFD),
and from statistics of the Office of the Superintendent of Financial
Institutions Canada (OSFI). See section on insurance services (paragraphs 7.83
to 7.88) for further details.
|
Pet care |
Benchmark year + 1:
Expenditures for veterinary care and boarding, grooming and other pet-related
services according to the Survey of Household Spending [M1], confronted with the indicators
for the benchmark year + 2.
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years multiplied by the related CPI [M5], confronted
with revenues for veterinary services (NAICS 54194) and pet care
services (NAICS 81291) obtained from the GST file of the Canada Revenue Agency [M1],
and with the salaries and wages for those two industries as reported
by the Income and Expenditure Accounts Division [M3].
|
Furniture and appliance rentals |
Benchmark year + 1 and benchmark year + 2:
Personal expenditure on furniture (J001), refrigerators and freezers (J004),
washers and dryers (J005) and stoves and microwave ovens (J006) [M3],
confronted with the quarterly indicators.
Quarters:
Personal expenditure on paid rent (J154)
at constant prices, combined with the related CPI [M4].
|
Janitorial services |
Benchmark year + 1, benchmark year + 2 and quarters:
Inventory of rented and occupied dwellings combined with the related CPI
[M4].
|
Medical care, dental care and the like |
Benchmark year + 1 and benchmark year + 2:
Private sector health expenditures for physicians and other health professionals
from the Canadian Institute for Health Information [M1].
Quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Special care facilities |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years, multiplied by the related price index [M5]. This result
as well as the implied volume are confronted with the growth of compensation
[M3] and of the number of employees [M4] reported by the Survey of Employment, Payroll and Hours for nursing
and residential care facilities (NAICS 623). An indicator derived by
the Industry Accounts Division from data on private sector health expenditures, obtained from
the Canadian Institute for Health Information, is also used when available [M1].
|
Other health care |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years, multiplied by the related CPI [M5]. This result as
well as the implied volume are confronted with the growth of compensation
[M3] and of the number of employees [M4] reported by the Survey of Employment, Payroll and Hours for social
assistance (NAICS 624). An indicator derived by the Industry Accounts Division from data on
private sector health expenditures, obtained from the Canadian Institute for Health Information, is also
used when available [M1].
|
Hospital care and the like |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years, multiplied by the related price index [M5]. This result
as well as the implied volume are confronted with the growth of compensation
[M3] and of the number of employees [M4] reported by the Survey of Employment, Payroll and Hours for hospitals
(NAICS 622). An indicator derived by the Industry Accounts Division from data on private sector
health expenditures, obtained from the Canadian Institute for Health Information, is also used when available
[M1].
|
Accident and sickness insurance |
Benchmark year + 1, benchmark year + 2 and quarters:
Premiums earned less claims due plus investment income on technical reserves
[M6]. The source data are obtained from the Quarterly
Survey of Financial Statements of Property and Casualty Insurers, compiled by the Industrial Organization and Finance Division,
as well as from statistics of the OSFI and of the Canada Life and Health
Insurance Association. See section on insurance services (paragraphs 7.83
to 7.88) for further details.
|
Commissions paid to tour operators |
Benchmark year + 1:
Operating revenues of travel agencies (NAICS 56151) from the Annual
Survey of Travel Arrangement Services (survey no. 2423) [M1].
Benchmark year + 2 and quarters:
Revenues for travel agencies (NAICS 56151) obtained from the GST file
of the Canada Revenue Agency [M1].
|
Bridge and highway tolls |
Benchmark year + 1, benchmark year + 2 and quarters:
The component related to toll bridges is projected by the number of vehicles
crossing each toll bridge or tunnel, obtained through the CTCES, multiplied
by an average toll per bridge or tunnel. Revenues obtained from each
toll highway are used for the second component [M6].
|
Auto insurance |
Benchmark year + 1, benchmark year + 2 and quarters:
Premiums earned less claims due plus investment income on technical reserves
[M6]. The source data are obtained from the Quarterly
Survey of Financial Statements of Property and Casualty Insurers compiled by the Industrial Organization and Finance Division,
from reports of the Public Institutions Division for provinces with a public auto insurance
plan, and from statistics of the OSFI. See section on insurance services
(paragraphs 7.83
to 7.88) for further details.
|
Urban transit |
Benchmark year + 1:
Revenues for urban transit and commuter services from the Canadian Passenger Bus and Urban Transit Industries (survey no. 2798) [M1]. Annual data on operating
revenues [M1] and on the number of passengers [M2] from the Canadian
Urban Transit Association are also used as a secondary indicator.
Benchmark year + 2 and quarters:
Revenues for urban transit from the Large Urban Transit Survey - Monthly (survey no. 2745) [M1].
|
Railway transport |
Benchmark year + 1:
Revenues derived from passenger transit obtained from the Railway
Transport Survey - Annual (survey no. 2734) [M1].
Benchmark year + 2 and quarters:
Revenues from passenger fares reported by rail carriers [M1].
|
Inter-urban bus |
Benchmark year + 1:
Revenues for regular inter-city transportation, transport by chartered
passenger bus or school bus, paratransit services and express parcel
transport by bus from the Canadian Passenger Bus and Urban Transit Industries (survey
no. 2798) [M1], confronted with the expenditures for intercity and
rural bus according to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Revenues for inter-city transportation from the Large Urban Transit Survey - Monthly (survey no. 2745) [M1].
|
Air transport |
Benchmark year + 1, benchmark year + 2 and quarters:
For each type of service, regular and charter, the total number of passenger-kilometers
travelled monthly is first multiplied by a factor that reflects the
personal use of air transportation for each type. The personal portion
of passenger-kilometers is then multiplied by the price index for air
transportation [M2]. The number of passenger-kilometers comes from
the monthly operating reports of the major Canadian air carriers as
provided by the Transportation Division. When monthly reports are not
available, passenger-kilometer data from the financial reports of the
major Canadian carriers are used. As well, aircraft movements statistics
(survey no. 2715) are used for data confrontation purposes.
|
Water transport |
Benchmark year + 1, benchmark year + 2 and quarters:
Provincial estimators for t-1, where t is the estimation period, multiplied
by the change in the number of passengers and in the related CPI, by
province and territory. The number of passengers, according to the
routes travelled, is obtained from selected water carriers operating
in the Atlantic provinces and in British Columbia. For the other provinces
and territories, it is assumed that the number of passengers remains
constant from one period to the next. The national estimator is obtained
by aggregating the provincial and territorial estimators [M6]. Estimates
are confronted with the financial reports for selected water carriers.
|
Taxis |
Benchmark year + 1:
Expenditures for taxi travel according to the Survey of Household Spending [M1], confronted with
operating revenues from the Survey of the Taxi
and Limousine Services Industry (survey no. 4707) [M1].
Benchmark year + 2 and quarters:
Labour income and current transfers by governments to the persons
and unincorporated businesses sector as reported by the Income and Expenditure Accounts Division, deflated
by the all-items CPI. The result is then multiplied by the related
CPI [M4].
|
Moving and storage |
Benchmark year + 1:
Expenditures for moving, storage and delivery services according to the
Survey of Household Spending [M1], confronted with the indicator for benchmark year + 2.
Benchmark year + 2 and quarters:
Number of residential units sold through the Multiple Listing Service
(MLS) reported by the Canadian Real Estate Association and lagged
by 2 months, combined with the related CPI [M4]. Transfer costs for
residential properties are also used as an indicator [M3].
|
Telecommunications |
Benchmark year + 1:
Telecommunications expenditures according to the Survey of Household Spending [M1]. Such expenditures
include charges for wireline and wireless telecommunications, Internet
service and other items such as cabling and installation.
Benchmark year + 2 and quarters:
Telecommunications operating revenues from the Quarterly
Survey of Telecommunications (survey no. 2721) [M1].
|
Postal and courier services |
Benchmark year + 1:
Expenditures for postage stamps and other postal services, such as messenger
services, according to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Games of chance |
Benchmark year + 1, benchmark year + 2 and quarters:
Sales of lottery tickets, net of prizes awarded, plus net revenues of casinos,
video lotteries and slot machines [M1]. These data, obtained
from each lottery and gaming corporation, are confronted with their
annual reports.
|
Pari-mutuel |
Benchmark year + 1, benchmark year + 2 and quarters:
Amount bet minus amount won, obtained monthly from the Canadian Pari-Mutuel
Agency [M1].
|
Other recreational services |
Benchmark year + 1:
Expenditures related to recreation services according to the Survey of Household Spending [M1],
confronted with industry revenues as reported by the Annual
Survey of Service Industries : Amusement and Recreation (survey no. 2425) [M1].
Benchmark year + 2 and quarters: GDP at constant prices for performing arts, spectator sports and related
industries (NAICS 711), amusement parks and arcades (NAICS 7131)
and other amusement and recreation industries (NAICS 7139) as measured
monthly by the Industry Accounts Division, combined with the related CPIs [M4].
|
University fees |
Benchmark year + 1:
Tuition and other fees received by university according to the Financial
Information of Universities and Colleges Survey (survey no. 3121),
aggregated by province and calculated on a calendar year with specific
factors for each province [M1].
Benchmark year + 2 and quarters:
Number of university students as reported by the Labour Force Survey multiplied by the
related CPI [M2].
|
Fees for education and training, other than university |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years multiplied by the related CPI [M5], confronted with
expenditures for post secondary education according to the Survey of Household Spending [M1].
|
Other educational and cultural services |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years, multiplied by the related CPI [M5].
|
Hairstyling for men and women |
Benchmark year + 1:
Expenditures for hairdressing services according to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Other personal care |
Benchmark year + 1:
Expenditures for personal care services other than hairdressing according
to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Meals outside the home |
Benchmark year + 1, benchmark year + 2 and quarters:
Revenues from the Monthly Survey of Food Services and Drinking Places (survey
no. 2419) [M1] or operating revenues from the Annual
Survey of Service Industries: Food Services and Drinking Places (survey no. 4704) [M1],
confronted with expenditures for food purchased from restaurants according
to the Survey of Household Spending [M1] and with revenues from the food services industries
(NAICS 7221 to 7223) obtained from the GST file of the Canada Revenue Agency [M1]. Sales
of alcoholic beverages are excluded.
|
Alcoholic beverages consumed in licensed establishments |
Benchmark year + 1:
Sales to licensed establishments according to the survey on the Control
and Sale of Alcoholic Beverages in Canada (survey no. 1726) [M1] and
to the annual reports of liquor authorities [M1], confronted with the
volume of beer distributed, obtained from the Brewers Association of
Canada, multiplied by the related CPI [M2].
Benchmark year + 2 and quarters:
Sales to licensed establishments for resale from the Survey
of Sales and Inventory of Alcoholic Beverages (survey no. 2406) [M1], confronted
with the volume of beer distributed, obtained from the Brewers Association
of Canada, multiplied by the related CPI [M2].
|
Accommodation services |
Benchmark year + 1:
Operating revenues from the Annual Survey of Traveller
Accommodation (survey
no. 2418) [M1], confronted with expenditures for temporary accommodation
according to the Survey of Household Spending [M1] as well as with the indicators
for the benchmark year + 2.
Benchmark year + 2 and quarters:
Revenues obtained from the GST file of the Canada Revenue Agency for accommodation services
(NAICS 721) [M1], confronted with two external sources providing
information on occupancy rates, on the number of rooms available
and on average prices: Canadian Lodging Outlook, published by Smith
Travel Research, and reports produced by Pannell Kerr Forster Consulting
Inc. [M2].
|
Board paid |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their trend
in recent years, multiplied by the related CPI [M5].
|
Stock and bond commissions |
Benchmark year + 1, benchmark year + 2 and quarters:
Total commissions paid to investment dealers less commissions paid by trusteed
pension funds and those related to mutual funds since they are covered
in J206 and J208 respectively. The remaining commissions on stocks
and bonds are distributed by major activities and a ratio is applied
to each activity to calculate personal spending [M1]. The source data
are obtained from the quarterly reports of the Securities Industry Performance provided by the Investment Industry Association of Canada.
|
Financial intermediaries, implicit loan charges |
Benchmark year + 1, benchmark year + 2 and quarters:
The value of services provided to borrowers is calculated first by multiplying
the net interest received by the financial intermediaries, adjusted
for the use of own funds, by the ratio of loan assets to total deposit
liabilities and loan assets. Secondly, the household's share of the
financial intermediaries' loan assets is applied to the borrowers'
portion, calculated in the first step, to derive the implicit loan
charges paid by households [M6]. Source data for chartered banks are
obtained from the OSFI while the data for the other institutions of
the personal and commercial banking industry (NAICS 522111), for consumer
lending (NAICS 522291) and for sales financing (NAICS 52222) are obtained
from the Quarterly Survey of Financial Statistics
for Enterprises (QFS),
survey no. 2501. See section on financial services indirectly measured
(paragraphs 7.89 to 7.95) for further details.
|
Credit unions, implicit deposit charges |
Benchmark year + 1, benchmark year + 2 and quarters:
The value of services provided to depositors is calculated first by multiplying
the net interest received by the credit unions, adjusted for their
profits and the use of own funds, by the ratio of deposit liabilities
to total deposit liabilities and loan assets. Secondly, the household's
share of the credit unions' deposit liabilities is applied to the depositors'
portion, calculated in the first step, to derive the implicit deposit
charges paid by households [M6]. Source data are obtained from the
Quarterly Survey of Financial Statistics for Enterprises. See section on financial services indirectly measured (paragraphs 7.89
to 7.95) for further details.
|
Life insurance |
Benchmark year + 1, benchmark year + 2 and quarters:
Premiums earned less claims due plus investment income on technical reserves
minus increases (plus decreases) in actuarial reserves [M6]. The source
data are obtained from the Quarterly Survey of
Financial Statements of Life Insurers compiled by the Industrial Organization and Finance Division, from
the OSFI and from the Canada Life and Health Insurance Association.
See section on insurance services (paragraphs 7.83 to 7.88) for further
details.
|
Financial intermediaries, explicit charges |
Benchmark year + 1, benchmark year + 2 and quarters:
The explicit charges paid by households to the personal and commercial
banking industry (NAICS 522111), to consumer lending (NAICS 522291)
and to sales financing (NAICS 52222) include all non-interest fees
such as charges on deposit accounts, other payment services, guarantees
and letters of credit and credit card fees. The charges paid to banks
are calculated by applying a personal ratio to each selected non-interest
revenue items identified from the OSFI's financial reports. For the
other financial intermediaries, a fixed ratio is applied to the other
revenue reported by the Quarterly Survey of Financial Statistics for Enterprises in order to reflect personal spending on
those services [M1].
|
Financial intermediaries, implicit deposit charges |
Benchmark year + 1, benchmark year + 2 and quarters:
The value of services provided to depositors is calculated first by multiplying
the net interest received by the financial intermediaries, adjusted
for the use of own funds, by the ratio of deposit liabilities to
total deposit liabilities and loan assets. Secondly, the household's
share of the financial intermediaries' deposit liabilities is applied
to the depositors' portion, calculated in the first step, to derive
the implicit deposit charges paid by households [M6]. Source data for
chartered banks are obtained from the OSFI while the data for the other
institutions of the personal and commercial banking industry (NAICS
522111), for consumer lending (NAICS 522291) and for sales financing
(NAICS 52222) are obtained from the Quarterly Survey of Financial Statistics for Enterprises. See section on financial services
indirectly measured (paragraphs 7.89
to 7.95) for further details.
|
Credit unions, explicit charges |
Benchmark year + 1, benchmark year + 2 and quarters:
All non-interest fees such as charges on deposit accounts, other payment
services, guarantees and letters of credit and credit card fees reported
by the Quarterly Survey of Financial Statistics for Enterprises, multiplied by a fixed ratio in order to reflect personal
spending on those services [M1].
|
Trusteed pension funds |
Benchmark year + 1, benchmark year + 2 and quarters:
Administrative expenses of managing the funds, obtained from the QuarterlyEstimates of Trusteed Pension Funds (survey no. 2607) [M1]. In the absence
of survey data, the estimates are projected using historical trends
and are also adjusted for the impact of recent developments in financial
markets.
|
Credit unions, implicit loan charges |
Benchmark year + 1, benchmark year + 2 and quarters:
The value of services provided to borrowers is calculated first by multiplying
the net interest received by the credit unions, adjusted for their
profits and the use of own funds, by the ratio of loan assets to
total deposit liabilities and loan assets. Secondly, the household's
share of the credit unions' loan assets is applied to the borrowers'
portion, calculated in the first step, to derive the implicit loan
charges paid by households [M6]. Source data are obtained from the
Quarterly Survey of Financial Statistics for Enterprises. See section on financial services indirectly measured (paragraphs 7.89
to 7.95) for further details.
|
Mutual funds |
Benchmark year + 1, benchmark year + 2 and quarters:
Operating expenses of mutual funds and commissions/redemption fees paid
by individuals are used to measure personal expenditure on these funds.
Management fees, which represent about 85% of operating expenses, are
based on a percentage of the market value of the assets. Commissions
or redemption fees are applicable to selected purchases or sales of
mutual fund units, such as front-end load and back-end load funds.
The operating expenses are obtained from the financial statements of
the mutual funds while the commission/redemption data are obtained
from the Investment Industry Association of Canada (IIAC). In the absence of data
from the IIAC and of operating expenses of the funds, the asset value
of the funds and the new sales and redemptions, provided by the Investment
Funds of Canada, are used to project operating expenses and commissions,
respectively [M6].
|
Legal, accounting and other services |
Benchmark year + 1:
Expenditures for notary and lawyer fees, accounting and financial planning
services, and advertising services according to the Survey of Household Spending [M1], confronted
with the indicator for the benchmark year + 2.
Benchmark year + 2 and quarters: GDP at constant prices for legal services and accounting, tax preparation
and bookkeeping services (NAICS 5411 and 5412) as measured monthly
by the Industry Accounts Division, combined with the related CPI [M4].
|
Undertaking and other funeral services |
Benchmark year + 1, benchmark year + 2 and quarters:
Number of deaths multiplied by the related price index [M2], confronted
with revenues for funeral services (NAICS 8122) obtained from the GST
file of the Canada Revenue Agency [M1] and with operating revenues for the industry [M1],
obtained from the Annual Survey of Personal Services (survey no. 2424).
The number of deaths is obtained from the Demography Division.
|
Miscellaneous household services |
Benchmark year + 1:
Expenditures for miscellaneous household services according to the Survey of Household Spending
[M1].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Welfare and charitable organizations |
Benchmark year + 1:
Salaries and wages paid by non-profit organizations in the social assistance
industry (NAICS 624), as reported by the Income and Expenditure Accounts Division [M3].
Benchmark year + 2 and quarters:
Labour income and current transfers by governments to the persons
and unincorporated businesses sector as reported by the Income and Expenditure Accounts Division [M3].
|
Religious organizations |
Benchmark year + 1:
Salaries and wages paid by religious organizations (NAICS 8131), as reported
by the Income and Expenditure Accounts Division [M3].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the all-items CPI [M5].
|
Trade unions |
Benchmark year + 1, benchmark year + 2 and quarters:
Number of employees under union coverage, obtained through the Labour Force Survey, combined
with the all-items CPI [M4].
|
Travel payments abroad |
Benchmark year + 1, benchmark year + 2 and quarters:
Personal spending by Canadians abroad on international travel from the
International Travel Survey (ITS), survey no. 3152 [M1].
See section on net expenditure abroad (paragraphs 7.96 to 7.100) for
further details.
|
Spending of military personnel abroad |
Benchmark year + 1, benchmark year + 2 and quarters:
Salaries and wages paid to members of the Canadian military abroad [M3].
See section on net expenditure abroad (paragraphs 7.96
to 7.100) for
further details.
|
Travel receipts from non-residents |
Benchmark year + 1, benchmark year + 2 and quarters:
Receipts from international travel from the International Travel Survey [M1]. See section on net expenditure
abroad (paragraphs 7.96
to 7.100) for further details.
|
Cable television and pay television |
Benchmark year + 1:
Expenditures for cable television and satellite services according to the
Survey of Household Spending [M1]. The number of subscribers [M2] and operating revenues [M1],
obtained from the Annual Cable Television Survey (survey no. 2728),
are used as secondary indicators.
Benchmark year + 2 and quarters: GDP at constant prices for Pay TV, Speciality TV and Program Distribution
(NAICS 5132) as measured monthly by the Industry Accounts Division, combined with the related
CPI [M4].
|
Political parties |
Benchmark year + 1, benchmark year + 2 and quarters:
Expenditures reported in the annual reports of political parties and in
the election expense reports of the parties and their candidates [M1].
Imputations based on historical values are made until the reports become
available.
|
Parking |
Benchmark year + 1:
Expenditures for parking fees and garage rentals according to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Driving lessons and membership in automobile associations |
Benchmark year + 1 and benchmark year + 2:
The estimator is based on two components estimated separately. First, the
expenditures for driving courses are obtained from the Survey of Household Spending. A projection
of such expenditures according to their trend in recent years is performed
for the benchmark year + 2 since the Survey of Household Spending data are not yet available.
Second, expenditures for membership in automobile associations are
derived from the number of members of the Canadian Automobile Association,
as posted on the Internet by a number of provincial associations, as
well as the number of licensed vehicles, multiplied by a related price
[M6].
Quarters:
Personal expenditure at constant prices projected according to their
trend in recent years, multiplied by the related CPI [M5].
|
Motor vehicle renting |
Benchmark year + 1:
Expenditures for vehicle rental according to the Survey of Household Spending [M1], confronted with
revenues from the Annual Survey of Automotive
Equipment Rental and Leasing (survey no. 2442) [M1].
Benchmark year + 2 and quarters:
Revenues from the GST file of the Canada Revenue Agency for passenger car rental (NAICS
532111) [M1].
|
Cinemas |
Benchmark year + 1:
Expenditures for movies according to the Survey of Household Spending [M1], confronted with the
indicators for the benchmark year + 2.
Benchmark year + 2 and quarters:
Revenues from the GST file of the Canada Revenue Agency for motion picture and video
exhibition (NAICS 51213) [M1], confronted with admission revenues
published in certain annual and quarterly financial statements [M1]
and with monthly statistics on revenues [M1] and attendance [M2] at cinemas
and drive-ins in Quebec as published by the Institut de la statistique
du Québec.
|
Photographic services |
Benchmark year + 1:
Expenditures for photographic services according to the Survey of Household Spending [M1].
Benchmark year + 2 and quarters:
Labour income and current transfers by governments to the persons
and unincorporated businesses sector as reported by the Income and Expenditure Accounts Division, deflated
by the all-items CPI. The result is then multiplied by the related
CPI [M4].
|
Indian bands and Inuit |
Benchmark year + 1:
Salaries and wages paid by aboriginal public administration (NAICS 914)
as reported by the Income and Expenditure Accounts Division [M3].
Benchmark year + 2 and quarters:
Labour income and current transfers by governments to the persons
and unincorporated businesses sector as reported by the Income and Expenditure Accounts Division [M3].
|
1. For more information on
the methodologies M1 through M6, see paragraph 7.36.
|
Source: Guide to the Income and Expenditure Accounts, Statistics Canada, catalogue no.13-017-X