Definitional/Methodical Changes for 2002

1. Change in source data format

Starting in 2000, Statistics Canada has received the source data for the Small Business Profiles in a completely different format than previous years, from the Canada Customs and Revenue Agency (CCRA). In 2000, CCRA introduced the General Index of Financial Information (GIFI) as a standardized way for corporations to report their financial statements for tax purposes. These data are reported electronically by every incorporated business in Canada and therefore a census of incorporated businesses has been possible.

2. The North American Industrial Classification System (NAICS) Canada and the present use of NAICS 2002 versus NAICS 1997

Small Business Profiles 2002 uses NAICS 2002 whereas Small Business Profiles 2000 used NAICS 1997. NAICS 2002 has expanded and added new classifications in the Construction sector and the Information and Cultural Industries sector.

3. New variable definitions

1. Sales of goods and services:
   These variables have been added to this item in 2002: fishing revenue (8160), fish products (8161), other marine products (8162), NPO amounts rec'd (8220), membership fees (8221), assessments (8222), gifts (8223), gross sales and revenues from organizational activities (8224), management and administration fee (8239), telecommunications revenue (8240), consulting fees (8241), sale of by-products (8243), other farm revenue loss amount (9600), custom or contract work (9601), wood sales (9602), horse racing (9603), gravel (9610); trucking (9611) and resale of commodities purchased (9612). Royalty income amount (8050) has been removed.
   
   
2. All other revenues:
   Royalty income amount (8050) has been added to this item. Several variables have been removed from this item: fishing revenue (8160), fish products (8161), other marine products (8162), NPO amounts received (8220), membership fees (8221), assessments (8222), gifts (8223), gross sales and revenues from organizational activities (8224), management and administration fees (8239), telecommunications revenue (8240), consulting fees (8241), sale of by-products (8243), other farm revenue loss amount (9600), custom or contract work (9601), wood sales (9602), horse racing (9603), gravel (9610), trucking (9611) and resale of commodities purchased (9612).
   
   
3. Repairs and Maintenance:
   Unspecified farm machinery expense amount (9760) has been added to this item.
   
   
4. Utilities and telephone/telecommunication:
   Internet (9152) has been added to this item.
   
   
5. Interest and bank charges:
   These variables have been removed from this item: bank charges (8715), credit card charge expense amount (8716) and collection and credit cost expense amount (8717).
   
   
6. Professional fees:
   Brokerage fee expense amount (8869), transfer fee expense amount (88700, registrar and transfer agent fee expense amount (8873) and security and exchange commission fee expense amount (8875) have been removed from this item.
   
   
7. Advertising and promotion:
   Meeting and convention expense amount (9201) has been added to this item. Charitable political donation expense amount (8522) has been removed.
   
   
8. Delivery expenses:
   Farm freight and trucking expense amount (9801) has been added to the item.
   
   
9. Insurance:
   The subtraction of insurance recoveries (8248) and insurance proceeds (9604) has been added to the Insurance expense item. Insurance premiums (crop) NISA ACS (9665), crop insurance, GRIP and stabilization premiums (9797) and insurance program overpayment recapture (9803) have been removed.
   
   
10. Other indirect expenses:
    Bank charges (8715), credit card charge expense amount (8716), collection and credit cost expense amount (8717), unspecified financial institution interest paid amount (8740), financial institution deposit paid amount (8741), financial institution bond debenture interest paid amount (8742), brokerage fee expenses amount (8869). transfer fee expense amount (8870), registrar and transfer agent fee expense amount (8873), security and exchange commission fee expense amount (8875), insurance premiums (crop) NISA ACS (9665), crop insurance, GRIP and stabilization premiums (9797), insurance program overpayment recapture (9803) have been added to this item. Furthermore, the subtraction of expense recoveries (8249) and bad debt recoveries (8250) has been added to this item. Internet (9152), meeting and convention expense amount (9201), shipping and warehouse expense amount (9274), unspecified farm machinery expense amount (9760), farm freight and trucking expense amount (9801) have been removed from this item.