FAQ – Financial forms (1XX)

Forms 1XX – Financial forms

If I am unable to provide the details requested, can I enter the data on another line such as “Other revenues”?

No, if you are unable to provide the details requested, please use estimates. If you are still unsure as to what to do, please contact us toll-free at 1-866-845-6036 and or by phone at 819-997-4597 or by using our contact form.

Form 101 – Income statement

Why is the Income statement divided into Canadian and Non-Canadian operations?

The Income statement (Form 101) must match your audited financial statements. A company's financial statements could include both Canadian and non-Canadian operations. Information gathered in Form 101 is used for contribution purposes and telecom fees, as well as the monitoring of telecommunications services in Canada. The latter two, however, are interested in your Canadian operations only. As the income statement is requested on a non-consolidated basis only, for most companies, non-Canadian operations should be immaterial and need not be split from the total.

What qualifies as Other revenues?

Other revenues are revenues a company earns through the provision of non-telecommunications services. For example, some companies in addition to telecommunications services also provide a large range of services unrelated to telecommunications such as rental of floor space, fleet rental, etc. These revenues are to be identified in Form 101. These revenues must be reported as they are an integral part of the income statement. Provide your Broadcast distribution revenues on line 11 and the other revenues on line 13.

What are Broadcast distribution revenues?

For the purposes of this form (and the Telecommunications Monitoring Report) BDU or Broadcast distribution are your broadcasting distribution undertakings. BDU revenues are the revenues generated from your BDU operations excluding Internet and telecommunication service that may be offered by a BDU provider. BDU revenues include revenues from: programming services, non-programming services and exempt programming services excluding Internet and telecommunications services. BDU revenues should be reported on line 11 in form 101.

Why are Internet and telecommunications revenues excluded from BDU revenues?

Internet is considered a telecommunication service. Accordingly, Internet and telecommunications revenues must be excluded from the BDU revenues in the non-telecommunications portion of Form 101 but are to be included on lines 3 to 9 in the telecommunication portion of the form.

Where should settlement revenues be reported?

Settlement revenues should be included in gross operating revenue, offset by an operating expense. On the revenue side, the grossed-up figure should be assigned to the appropriate market segment. On the expense side, the offsetting expense figure should generally be assigned to Intercarrier Expenses.

Form 104 – Fixed assets and capital expenditures

When providing capital expenditures, where do items such as computers and software belong?

Capital expenditures on items such as computers and software are to be included with the activities that they support. For example, computers used by the accounting office are to be included as “Other” under Access in Form 104. If the computers are used in the operation of the network, the expenditure is to be included under Inter-exchange network.

Where should expenditures for vehicles, building leases, PCs, and similar items be classified?

Generally, items of this type should be classified according to the facility they support. For example, Vehicles should be reported on the line 'Other – Non-Network (Fleet, Billing Systems, etc)'. Building leases for administrative buildings are to be reported on the line 'Other – Non-Network (Fleet, Billing Systems, etc)' whereas leases for central office buildings are reported on the line ‘Other’ under ‘Access.'

When completing the capital expenditure form, where should I report capital expenditures on station connection and station apparatus?

Although terminal equipment is excluded from our monitoring activities, we require these expenditures to be reported in the capital expenditure Form 104 as follows:

Report Station Apparatus as “Other - Non-network (Fleet, Billing Systems, etc.)”
Report Station Connection as “Access – (Other)” 

Where do I report support structures such as poles, conduits, etc.?

Support structures such as poles conduits, etc., are part of the company's outside plant facilities. These should be reported as either Access or Network depending on how the facility is used. If the facility supports both access and inter-exchange, the expenditure should be allocated between the two on some reasonable basis. Within each of these categories, these expenses should be reported as transmission and assigned to the appropriate technology (wireline, fixed wireless, satellite or other)

What are considered Canadian capital expenditures?

Canadian capital expenditures relate to any capital expenditures within Canada or that contribute to Canadian telecommunications revenues.

Form 107 – Price regulated services

What are non-forborne revenues?

Non-forborne revenues are revenues generated from services for which an incumbent telephone company must file tariffs for Commission approval. This encompasses revenues from both retail and wholesale services.

Form 201Q – Quarterly revenues

What qualifies as “Other revenues”?

Other revenues are revenues a company earns through the provision of non-telecommunications services. For example, some companies, in addition to telecommunications services, also provide a large range of services unrelated to telecommunications such as rental of floor space, broadcasting activities, fleet rental, etc. These revenues are to be identified in Form 201Q as other revenues.

Date modified:

2017-02-23