Income and Expenditure Accounts Technical Series
Human Resource Module of the Tourism Satellite Account, 2012
Glossary of terms
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Basic prices: A basic price valuation including the costs of production factors (labour and capital) and indirect taxes and subsidies on production factors. It represents essentially the prices received by the sellers, and does not include taxes on the sales of goods and services.
Employee jobs: All jobs in which the person employed draws compensation for services rendered and for whom the employer must complete a Revenue Canada T4 form. Jobs in which workers are paid by tips or commissions are included. Self-employed proprietors of unincorporated enterprises and unpaid family workers are not included.
Full-time job: One in which a person usually works 30 hours or more per week.
Full-time equivalent employment: Is the number of full-time equivalent jobs.
Full-time equivalent (FTE) jobs: Is deﬁned as total hours worked divided by average annual hours worked in full-time jobs. This can also be described as full-time-equivalent work-years. It is a less precise alternative to expressing labour input in terms of total hours worked.
Gross domestic product (GDP): The total unduplicated value of the goods and services produced in the economic territory of a country or region during a given period. GDP can be measured three ways: as total incomes earned in current production (income approach), as total ﬁnal sales of current production (expenditure approach), or as total net values added in current production (value added approach). It can be valued either at basic prices or at market prices.
Hours worked: Actual hours worked during normal periods of work, including overtime but excluding paid leave (e.g., holidays, sick leave).
Immigrant: In this study, an immigrant is deﬁned as a person who is a landed immigrant (or has been and has become a Canadian citizen) or a non-permanent resident. A landed immigrant is a permanent resident who is not a Canadian citizen at birth. A non-permanent resident is a person who holds a study or work permit or who is a refugee claimant or is a family member living with this refugee claimant.
Industry: An industry is a group of establishments engaged in the same or a similar kind of economic activity.
Job: A job is deﬁned as an explicit or implicit contract between a person and an institutional unit to perform work in return for compensation for a deﬁned period or until further notice. The institutional unit may be the proprietor of an unincorporated enterprise; in this case the person is described as being self-employed and earns a mixed income. The number of jobs exceeds the number of persons employed by the number of second, third, etc. jobs.
Jobs generated by tourism: Jobs that can be directly attributed to tourism demand.
Labour force: The civilian non-institutional population 15 years of age and over who are either employed or unemployed.
Labour income: Total earnings of employees, consisting of wages and salaries as well as supplementary labour income (such as employer's contributions to pension funds, employee welfare funds, the Employment Insurance Fund and Worker's Compensation Funds).
Main job: The job at which the most hours are worked.
Market prices: A valuation expressed in terms of the prices actually paid by the purchaser, that is, after all applicable taxes (including taxes on the sale of goods and services) and subsidies.
Mixed income: Mixed income is a balancing item in the industry accounts of the Input-Output accounts, representing the return to both self-employed labour and capital of the unincorporated business. Mixed income consists of earnings of proprietors of unincorporated businesses (sole proprietorships and partnerships) such as retailers and consultants, earnings of independent professional practitioners such as lawyers and dentists, net (after expenses) rental income of owners of real property and the accrued net farm income of farm operators.
Multiple-job holder: A person who is employed in more than one job during the reference period.
Non-immigrant: In this study, a non-immigrant is a person who is a Canadian citizen at birth.
Occupation: A collection of jobs, sufﬁciently similar in work performed (tasks, duties and responsibilities) to be grouped under a common title for classiﬁcation purposes.
Part-time job: One in which a person usually works less than 30 hours per week.
Satellite account: An accounting system that follows the basic principles of the System of National Economic Accounts but also expands the analytical capacity for selected areas of economic or social concern, without overburdening or disrupting the central system. Satellite accounts are linked with the central framework of the national accounts and through them to the main body of integrated economic statistics.
Self-employment jobs: Includes working-owners of unincorporated enterprises, and members of their households who work without a wage or salary (i.e., unpaid family workers).
Supplementary labour income: Expenditures by employers on their labour account which are regarded as compensation of employees. It includes contributions to employment insurance, private and public pension plan contributions, worker’s compensation, health and life insurance plans, and retirement allowances.
System of National Accounts (SNA): The System of National Accounts (SNA) consists of a coherent, consistent and integrated set of macroeconomic accounts, balance sheets and tables based on a set of internationally agreed concepts, deﬁnitions, classiﬁcations and accounting rules. In its broad outline, the Canadian System of National Accounts (CSNA) bears a close relationship to the international standard as described in the United Nations publication: System of National Accounts 1993.
Total hours worked: The aggregate number of hours actually worked during the year in employee and self-employment jobs.
Tourism: The deﬁnition of tourism adapted from the World Tourism Organization and the United Nations Statistical Commission is: “the activities of persons travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business and other purposes.”
Tourism commodity: Tourism commodity is one for which an important part of its total demand in Canada comes from visitors.
Tourism demand: The spending of Canadian visitors and non-resident visitors on domestically produced commodities. It is the sum of tourism domestic demand and tourism exports.
Tourism employment: The number of jobs in tourism and non-tourism industries that can be directly attributed to tourism demand. Someone who works 10 hours a week counts for as much, by this measure, as someone who works 50 hours a week. This is also called “employment generated by tourism”.
Tourism industry: An industry which as a direct result of the absence of tourism would cease or continue to exist only at signiﬁcantly reduced levels of activity. Some industries may be affected by the absence of tourism but not directly, for example the absence of tourism would greatly affect the air transportation industry and thus indirectly the catering industry.
Tourism Satellite Account: Tourism Satellite Account is an accounting framework, based on the System of National Accounts that serves to deﬁne tourism and is used to compile and integrate statistics on tourism, to measure its importance to the economy, and to facilitate its comparison with other industries within the economy.
Visitors: Visitors are persons who undertake tourism as deﬁned above. They are referred to as either tourists (those who stay overnight or longer in the place visited), or same-day visitors. In Canada, “tourist” is used to denote all visitors, whether they are same-day or overnight visitors.
Wages and salaries: Consists of monetary compensation and payments-in-kind (e.g., board and lodging), to wage earners and salaried persons employed in private, public and non-proﬁt institutions in Canada including domestic servants and baby-sitters. Other forms of compensation included are commissions, bonuses, tips, directors' fees, taxable allowances, and the values of stock options of corporations. Bonuses, commissions and retroactive wages are recorded in the period paid rather than earned. Wages and salaries are recorded on a gross basis, before deductions for taxes, employees' contributions to employment insurance, and private and public pension plans.