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Notes

1.Statistics Canada, December 1997. Econnections: Linking the Environment and the Economy. Concepts, Sources and Methods of the Canadian System of Environmental and Resource Account, catalogue no. 16-505-G, Ottawa.
2.Pollution abatement and control (end-of-pipe processes) can be described as equipment and processes that treat pollution and wastes after they have been created.
3.‘Change in process’ was the precursor to the concept of ‘pollution prevention’.
4.The ‘pure purpose criterion’ is defined in the Integrated Environmental and Economic Accounting 2003 handbook as “Activities and expenditure where the main objective is protecting the environment are included in full. This criterion works best where the main objective of protecting the environment is clear and unambiguous, for example end-of-pipe capital expenditure.”
5.United Nations, 2003. Integrated Environmental and Economic Accounting Handbook, 2003. p. 5-6.
6.Pollution prevention is technologies, equipment or processes that reduce or eliminate pollution before they are created.
7.NAICS refers to the North American Industry Classification System jointly developed by the US, Canada, and Mexico to categorize business activities in a comparable manner across the three countries. NAICS has replaced the old Standard Industry Classification (SIC) codes.
8.Statistics Canada. April 2005. GIFI Guide. Ottawa, Ontario.
9.Canadian businesses are not required to split out their waste management expenses when reporting to the Canadian Revenue Agency.
10.Statistics on capital expenditures by farmers for environmental improvements are collected on the Farm Financial Survey.
11.Statistics Canada’s Business Register is a central repository containing principal statistics on all businesses in Canada.
12.D.N. Sharf. 2001. Technical Manual for the 1996 Industrial Water Use and Pricing Surveys, 1972-1996, Environmental Economics Branch, Environment Canada, Ottawa, Ontario.
13.In order to properly stratify the population into size groups, a size measure was created. Shipment values were used from the Annual Survey of Manufacturers 2003 wherever possible, followed by a modeled shipment value and finally Gross Business Income if the other variables were not available.