Salarysurvey Members10

2010
Salary
Survey
For CGAs
Table of Contents

Page
1. Project Background
2. Summary of Findings
3. Workplace Background of Certified General Accountants
Working Hours
Gender Distribution
Experience
5
6
6
4. Compensation by:

Company Size
Age
Geographic Location
Employment Status
Education
Chapter
Gender
Position
Industry
Experience
Workplace Sector
Experience in Industry
7
8
9
9
10
11
12
13
14
15
15
22
5. Benefits by Position
29
6. Taxable Benefits
31
7. Bonuses
32
8. Annual Percentage Increase in Salary
33
Project Background
Goals, Methodology and Use

The exercise aims to identify the salaries CGAs and students
command in the marketplace. Another objective is to better equip
CGAs and students to negotiate their salaries and to set salary
levels for accounting and financial staff.
7. Empty row, columns or cells resulted in insufficient data being

collected. Inadequate responses were eliminated for accuracy.
To respect confidentiality and accurate analysis, any segment
where the number of responses are less than 10 are not
included in the analysis and report.
Target Audience
8. For accurate analysis, extremely high or extremely low figures,

a.k.a., outliers 1, were not included in the calculation of averages,
median and percentiles.
A notification about the availability of the survey was distributed

to all existing certified general accountants and current students
in the CGA program of professional studies with valid email
addresses, as per CGA Ontarios database. All designated sectors
and positions were covered in the study; however, those CGAs or
students who indicated themselves as being retired or unemployed
were not included in the compiled results of the study.
Response Rate of Valid Participants:
In 2010, 34 per cent completed the survey.
Research Method
An email invitation, which included the URL link to the survey,
was sent to the target audience. Each email was personalized and
accompanied by a covering letter, which invited CGAs and students
to participate in the salary survey. All respondents were assured of
the confidentiality of their response.
Note 1: An outlier is a data point that is located far from

the rest of the data. Given a mean and standard deviation,
a statistical distribution expects data points to fall within a
specific range. Extreme outliers have been eliminated from the
analysis in order to produce results that are not skewed.
Important notice: This in-depth report is for the exclusive and
personal use of CGAs and students in the CGA program of
professional studies. Please keep these versions of the report
confidential and do not distribute further without consent from
CGA Ontario. (A public executive summary is available on CGA
Ontarios website for downloading and printing.) For more
information, please contact Chris Buyers, manager, marketing,
CGA Ontario at cbuyers@cga-ontario.org.
Survey Roll Out

The survey was distributed to the target audience for the period of
21 days, running from October 18 to November 8, 2010.
Additional Notes
1. Unless specified, Salary/Average annual salary refers to the base
salary, excluding taxes, bonuses and taxable benefits.
2. The mean refers to the numerical average.
3. The median refers to the midpoint of the distribution, e.g., 50
per cent of salaries are above the median and 50 per cent fall
below it. Median is not affected by the highest or lowest values.
4. Percentile 25th: 25 per cent of the respondents earned less than
the given figure, 75 per cent of the respondents earned more
than the given figure.
Summary of Findings
In 2010, the average annual salary is $100,514

(up $8,372 from 2009). The average value of
taxable benefits is approximately $8,989, with
an average bonus value of $8,896.
Annual Salary
$180,000
$165,000
$160,000
$140,000
$100,514
$120,000
$106,000
$100,000
$80,000
$60,000
Workplace Background of
Certified General Accountants

$86,007
$40,000
$20,000
$0
25th
Percentile
Median
Mean
The largest percentage of CGAs works within

commerce (23 per cent), followed by government (14
per cent), those employed in manufacturing (13 per
cent), and public practice (11 per cent).
The vast majority of CGAs (86 per cent) are currently
employed full-time (permanent, salaried). Eight
per cent of CGAs are also employed full-time, on a
contract basis, while four per cent of CGAs are selfemployed. Only two per cent of CGAs are working on
a part-time basis.
Since 2008, there has been virtually no change to the
high levels of employment enjoyed amongst CGAs.
This is indicative of the CGA designations resilience
and strength as an accounting designation within
Canada.indicative of the CGA designations resilience
and strength as an accounting designation within
Canada.
A greater percentage of CGAs (46 per cent) are
working within large organizations, which employ 501
or more employees, followed by 23 per cent of CGAs
who work in companies that have an employee base of
between one and 50.
CGAs holding the title of manager make up
the highest percentage (24 per cent), followed by
controller (18 per cent), accountant (13 per cent),
and analyst (12 per cent).
Eight-in-ten (81 per cent) of CGAs indicate they have
other accounting or business related degrees, of these
individuals 48 per cent have a general business and/or
commerce degree from a Canadian institution.
The majority (61 per cent) of CGAs are working in

a metropolitan centre (i.e., more than 500,000 in
population).
$70,320
The highest percentages of CGAs (35 per cent) are

members of the CGA Ontario Toronto Chapter,
followed by Peel Chapter (14 per cent), and the Ottawa
Chapter (13 per cent).
75th
Percentile
95th
Percentile
Mean
2010
$100,514
2009
$92,142
Increase in
Mean Salary
by $8,372K,
back to
2008 level
2008
2007
2006
2005
$100,000
$94,173
$86,463
$83,720
2004
$80,900
0
$20,000 $40,000 $60,000 $80,000 $100,000 $120,000
Median
2010
$86,007
2009
$84,736
Median salary
remained
steady
between 2008
and 2010
2008
2007
2006
2005
$85,000
$80,000
$78,000
$75,000
2004
$70,950
0
20000
40000
60000
80000
100000
Working Hours
Gender
On average, CGAs work 41.9 hours a week.

Compared to 2009, the gap in working hours between
women and men is closing (43 hours men, compared to 41
hours women).
Female
Thirty five per cent of CGAs work less than 40 hours per
week, while forty-six per cent work between 40 and 49 hours
per week. On average, 19 per cent of CGAs work 50 or more
hours per week.
41.06
Male
42.9
0
10
15
Among CGAs, presidents and CEOs work the most hours

(48.3), followed by partners (46.9), VPs and directors (47.2),
CFOs and COOs (46.0). On average, accounting clerks work
the least amount of hours (34.0).
20
25
30
35
40
45
Mean Hours
Company Size
501+
42.02
201-500
43.06
101-200
42.58
51-100
42.12
1-50
40.91
39
40
41
42
43
44
Mean Hours
Geographic Location
Rural (all other areas)
Small Urban Centre (5,000 to 39,999)
Median Urban Centre
(40,000 to 199,999)
Large Urban Centre

(200,000 to 499,999)
Metropolitain (Over 500,000)

40.5
41
41.5
42
42.5
43
Mean Hours
Gender Distribution
Experience
The average age of a CGA is 45.3 years. At present, male

membership is slightly below female membership.
Male CGAs outnumber their female counterparts in selfemployed public practice (where 74 per cent are male and
26 per cent are female). Other sectors where men are more
represented than women are primary industry (63 per cent
men vs. 37 per cent women), banking (57 per cent men vs. 43
per cent women) and consulting (46 per cent men vs. 44 per
cent women).
Conversely, women are over-represented in working for
non-profit organizations, such as hospitals (71 per cent vs. 29
per cent), charities (67 per cent vs. 33 per cent), non-profit
professional associations (59 per cent women vs. 41 per cent
men), and in public practice (58 per cent vs. 42 per cent men).
Gender Distribution
Female
52%
Male
48%
0%
10%
20%
30%
Percent
40%
50%
60%
CGAs have an extensive amount of experience, as the

average amount of Canadian working experience in
accounting and finance was demonstrated to be 18.3 years.
On average, male CGAs possess 19.6 years of experience,
compared to female CGAs whose average experience is 17.2
years.
CGAs who hold management-level roles have the most
experience, upwards of 20 years: president/CEO 25.8 years,
sole proprietor 23.7 years, partner 23.5, CFO 23.4.
Compensation
Compensation is affected by several factors, including sector,
position, experience, geographic location and size of the company.
Below is the segmented analysis of each factor and its affect on
salary scale.
Experience within the accounting and finance field and sector
experience show the greatest correlation to salary.
Effect of the Company Size

Employees tend to collect the highest salaries at companies

that employ more than 500 people ($98,070, on average).
Effect of the Company Size

501+
$98,070
201-500
$97,760
101-200
$92,428
51-100
$91,455
1-50
$88,806
$0
$20,000
$40,000
$60,000
$80,000
$100,000
Mean Salary
Effect of Age
Annual Salary ($)

Age
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
16
26-30
$65,403
$64,500
$55,000
$73,000
$90,000
156
31-35
$77,767
$73,000
$64,000
$85,000
$112,000
483
36-40
$87,246
$80,000
$70,000
$98,410
$140,000
874
41-45
$93,369
$87,000
$72,000
$106,000
$150,000
1057
46-50
$98,697
$90,000
$75,000
$110,000
$175,000
976
51-55
$108,725
$97,000
$80,000
$120,000
$200,000
746
56-60
$104,376
$95,000
$77,345
$120,000
$190,000
451
61-65
$106,902
$100,000
$83,000
$125,000
$175,000
158
66 and above
$101,091
$89,000
$60,000
$105,000
$230,000
37
25 or below
Income increases fairly evenly with age, until peaking at age 65. Ninety-fifth (95th) percentile earnings peak
around 61-55, while 25th percentile earnings peak between ages 51-55.
Effect of Geographic Location
Mean salaries are highest in

metropolitan areas, such as Toronto,
London, Ottawa, Peel, and Durham*.
There is not a great discrepancy of
salaries based on other geographic
locations/community sizes.
Effect of Geographic Location

Region Size
$100000
$90000
$80,000
$78,000
Rural
(all other areas)
Small Urban
Centre
(5000 39,000)
$80000
$82,500
$82,000
$90,000
$70000
* 2006 census data for population size

used to determine corresponding
regions with particular populations.
Medium Urban
Centre
(40,000 199,999)
Large Urban
Centre
(200,000 499,999)
Metropolitain
(over 500,000)
Effect of Employment Status
Annual Salary ($)

Age
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
Employed full-time
(permanent, salaried)
$99,138
$90,000
$75,000
$110,000
$180,000
409
Employed full-time
(contract, temporary)
$93,839
$86,000
$71,000
$105,000
$156,900
4253
Self-employed, full-time
(owner, partner, principal)
$61,138
$60,000
$43,680
$75,000
$120,000
88
$121,526
$100,000
$75,000
$150,000
$265,000
176
Part-time employee
(contract or permanent)
Effect of Education
Annual Salary ($)

10
Education
Mean
Median
Count
PHD
$130,897
$110,000
19
MBA
$106,962
$100,000
394
Three Year Business Diploma (Non-Can Diploma)
$100,498
$91,427
38
Three Year Business Diploma (Can Diploma)
$97,318
$87,250
627
Two Year Business Diploma (Can Diploma)
$94,862
$87,000
286
General Business/Commerce Degree (Can Degree)
$93,946
$86,000
1047
Two Year Business Diploma (Non-Can Diploma )
$92,730
$87,500
31
One Year Post-Graduate Diploma (Can Diploma)
$92,080
$82,500
72
Honors Business/Commerce Degree (Can Degree)
$91,706
$84,000
866
General Business/Commerce Degree (Non-Can Degree)
$83,844
$76,000
391
Honors Business/Commerce Degree (Non-Can Degree)
$82,022
$77,000
226
One Year Post-Graduate Diploma (Non-Canadian Diploma)
$78,083
$80,800
26
Nearly 90 per cent (89 per cent) of all CGAs hold commerce or business-related undergraduate degrees, or business diplomas. Ten per
cent hold an MBA.
Twenty six per cent of CGAs hold a Canadian general business/commerce degree. Similarly, 22 per cent of CGAs hold an honours
business/commerce degree and 23 per cent of CGAs have a two or three-year business diploma from a Canadian institution.
Concerning non-Canadian degrees, six per cent of CGAs have an honours business/commerce degree, and an additional 10 per cent
have a general business or commerce degree.
Together with the CGA designation, four per cent of CGAs hold a CPA designation and another three per cent an ACCA designation. A
very small number of CGAs hold a CA, CFP, CFE or CMA (one per cent each). The vast majority of CGAs, 80 per cent, do not have any
other designations, including CBV, CFA, LLB and TEP.
Younger CGAs are significantly more likely to have obtained an accounting or business-related university undergraduate degree (for
example, 96 per cent per cent of those who hold a CGA between the ages of 26 to 30 years of age have obtained a commerce or
business-related degree, compared to 66 per cent of CGAs between the ages 56 and 60 who have obtained the same degree).
Effect of Chapter
Annual Salary ($)

Chapter
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
Belleville
$81,467
$81,000
$64,155
$90,000
$148,000
37
Chatham
$96,798
$93,000
$76,000
$112,000
$150,000
30
Durham
$99,064
$89,594
$72,850
$106,000
$176,600
231
Hamilton
$95,692
$86,700
$72,000
$109,000
$156,000
299
Huronia
$97,422
$91,150
$69,000
$114,700
$160,000
140
Kingston
$86,315
$82,000
$68,000
$97,000
$132,000
64
Kitchener-Waterloo
$88,464
$80,000
$69,000
$100,000
$151,367
314
London
$83,129
$78,000
$65,200
$93,000
$133,000
291
Niagara
$87,167
$80,397
$70,700
$96,000
$150,000
84
North Bay
$90,428
$82,000
$70,000
$104,000
$160,000
39
Ottawa
$96,116
$90,000
$75,000
$106,000
$155,000
634
Peel
$92,686
$87,000
$70,700
$105,000
$150,000
670
Sarnia-Lambton
$97,307
$81,500
$68,246
$108,606
$225,000
32
Sault Ste. Marie
$76,766
$76,000
$68,120
$88,000
$107,000
19
Sudbury
$92,363
$89,000
$76,000
$102,000
$148,000
61
Thunder Bay
$80,813
$74,300
$61,000
$98,000
$150,000
49
Toronto
$96,421
$87,000
$70,000
$110,000
$170,000
1751
Windsor
$92,592
$86,075
$66,000
$110,000
$163,000
79
Out of Province
$124,379
$110,000
$83,000
$150,000
$250,000
129
11
Effect of Gender
Annual Salary ($)

Age
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
Female
$85,884
$80,000
$67,000
$97,000
$97,000
2571
Male
$104,125
$94,000
$76,400
$120,000
$120,000
2382
Gender difference does affect the earnings, as the average annual salary of a male CGA is $104,125 as compared to female CGAs earning
approximately $85,884, or $18,241 less than men. This difference is most visible at senior-level positions (graph below).
Gender / Position / Salary

$200000
$180000
Male
Female
Mean Salary
$160000
$140000
$120000
$100000
$80000
$60000
$40000
$20000
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Effect of Position
Annual Salary ($)

Age
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
$66,703
$65,000
$55,000
$75,000
$97,000
638
Analyst
$76,440
$73,000
$65,000
$82,371
$99,182
609
Assistant Accountant
$60,900
$60,000
$54,900
$65,000
$100,000
17
Auditor
$78,813
$80,000
$70,000
$86,523
$100,000
318
CFO
$136,960
$125,000
$100,000
$155,000
$225,000
205
Consultant
$107,646
$100,000
$85,000
$125,000
$200,000
95
Controller
$92,095
$90,000
$76,000
$105,000
$135,000
893
Manager
$92,131
$90,000
$77,572
$102,000
$129,500
1171
Partner
$176,719
$140,000
$95,000
$205,000
$550,000
37
President/CEO
$175,278
$147,500
$100,000
$225,000
$400,000
70
Principal
$140,625
$120,000
$100,000
$165,000
$265,000
53
Professor/Instructor/
Lecturer
$94,175
$97,942
$80,000
$106,000
$165,000
41
Sole Proprietor
$80,597
$78,000
$69,000
$90,000
$103,000
149
Supervisor
$98,467
$90,000
$60,000
$125,000
$210,000
62
Treasurer
$109,390
$103,018
$82,000
$134,000
$181,350
40
Vice-President/Director
$131,925
$128,000
$107,000
$150,000
$200,000
517
Chief Operating Officer
$138,365
$114,500
$94,500
$154,500
$260,000
28
Accountant
Accounting Clerk
13
Per Industry
Annual Salary ($)

14
Industry
Mean
Median
Commerce: Banking, Trust Co./Credit Union
$95,660
$90,000
Commerce: Consulting
$123,679
$100,000
Commerce: Finance/Investment/Mortgage
$100,291
$90,000
Commerce: Hospitality
$83,486
$79,000
Commerce: Insurance
$98,668
$86,500
Commerce: Others
$96,755
$90,000
Commerce: Wholesale/Retail Trade
$94,646
$83,330
Construction
$92,362
$82,800
Crown Corporation
$98,068
$90,000
Education: College/University
$92,631
$92,750
Education: Elementary and Secondary
$111,669
$105,505
Government (Federal): Canadian Customs
$97,104
$92,000
Government (Federal): Other
$97,597
$93,339
Government (Municipal):
$95,730
$90,000
Government (Provincial): Finance
$85,618
$85,500
Government (Provincial): Other
$93,232
$90,000
Government (Fed) Canada Revenue Agency
$84,290
$84,250
Information Technology
$100,272
$92,000
Manufacturing
$95,496
$86,940
Not-For-Profit: Charities
$77,149
$72,950
Not-For-Profit: Hospitals
$95,884
$85,000
Not-For-Profit: Other
$92,619
$85,000
Not-For-Profit: Professional Association
$108,800
$88,500
Primary Industry
$107,386
$96,500
Printing/Publishing
$98,660
$95,000
Processing
$98,009
$90,000
Public Practice Employed
$81,944
$72,660
Public Practice Self-Employed
$109,156
$100,000
Transportation/Communication
$91,178
$85,000
Utilities
$105,733
$98,000
Effect of Experience
Experience within the accounting and finance:
Annual Salary ($) - Canadian experience in accounting and finance field

Experience in
accounting and
Mean
Median
finance field
Percentile
25
Percentile
75
Percentile
95
Minimum
Maximum
Count
0-2 years
$72,026
$60,000
$54,000
$98,000
$125,000
$7,000
$150,000
36
3-6 years
$72,190
$65,000
$55,000
$77,000
$125,000
$9,000
$650,000
343
7-10 years
$78,966
$72,500
$64,000
$85,000
$120,000
$10,000
$685,000
839
11-14 years
$87,376
$82,390
$70,000
$96,500
$140,000
$75,250
$300,000
709
15-18 years
$95,289
$87,000
$75,000
$105,000
$150,000
$80,000
$612,000
718
19-22 years
$100,672
$92,000
$79,500
$110,000
$165,000
$65,000
$625,000
789
23-26 years
$103,102
$96,000
$78,250
$120,000
$180,000
$75,000
$430,000
566
27 yrs & above
$112,311
$100,000
$85,000
$125,000
$200,000
$100,000
$800,000
953
Experience within current workplace sector:

Annual Salary ($) sector experience
Sector experience
Mean
Median

Percentile
25
Percentile
75
Percentile
95
Minimum
Maximum
Count
0-2 years
$84,093
$77,000
$9,000
$92,500
$135,000
$65,000
$135,000
590
3-6 years
$84,874
$77,000
$55,000
$95,000
$145,000
$65,000
$145,000
1237
7-10 years
$88,356
$83,000
$77,000
$99,000
$144,000
$70,000
$144,000
1057
11-14 years
$97,135
$90,000
$83,000
$110,000
$165,000
$75,000
$165,000
633
15-18 years
$106,464
$95,520
$75,000
$115,000
$195,000
$79,761
$195,000
431
19-22 years
$104,392
$98,000
$75,000
$115,085
$175,000
$85,000
$175,000
473
23-26 years
$113,698
$104,000
$93,000
$132,000
$200,000
$86,000
$200,000
263
27 yrs & above
$126,803
$108,000
$10,000
$142,000
$260,000
$94,394
$260,000
270
Note: Sector experience may also include experience within the accounting and finance fields.
15
Effect of Non-Canadian Experience
16
Non-Canadian
experience in
accounting and
Mean
Median
finance field
Annual Salary ($)

Percentile
25
Percentile
75
Percentile
95
Minimum
Maximum
Count
0-2 years
$94,617
$87,000
$71,000
$106,118
$160,000
$75,000
$800,000
3326
3-6 years
$89,653
$82,000
$67,000
$98,000
$163,000
$55,000
$625,000
360
7-10 years
$92,401
$84,000
$67,000
$100,500
$170,000
$65,000
$450,000
345
11-14 years
$99,322
$84,150
$70,000
$107,300
$200,000
$83,000
$612,000
130
15-18 years
$95,377
$80,000
$70,000
$101,000
$175,000
$45,000
$400,000
120
19-22 years
$86,050
$80,000
$70,000
$93,000
$152,000
$43,200
$200,000
41
23-26 years
$98,826
$84,500
$68,600
$125,000
$270,000
$90,000
$270,000
16
27 yrs & above
$110,562
$85,000
$70,000
$120,000
$350,000
$48,800
$350,000
13
Salary may also include effect of Canadian Experience , as respondents can have Canadian as well as non-Canadian experiences in the
accounting and finance fields.
Effect of Sector
Industry Sector
The table displays the effect of the sector and experience on annual salary.
Experience in accounting and finance field (Canadian + non-Canadian experience)

Experience in
accounting and
finance field
0-2 years
Annual Salary ($)

Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
3-6 years
$63,262
$60,000
$52,000
$70,000
$95,800
63
7-10 years
$73,388
$70,000
$61,250
$80,000
$120,000
215
11-14 years
$82,684
$76,250
$66,625
$92,875
$136,850
288
15-18 years
$88,966
$82,500
$71,000
$101,000
$145,150
356
19-22 years
$101,930
$92,000
$77,450
$115,000
$181,685
361
23-26 years
$106,788
$95,440
$79,134
$120,000
$188,500
274
27 years and above
$117,090
$102,512
$85,000
$134,000
$210,200
489
Annual Salary ($)

Sector experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
$84,404
$78,000
$65,000
$96,550
$148,750
285
3-6 years
$85,681
$77,090
$65,000
$97,000
$150,000
594
7-10 years
$91,851
$85,000
$71,000
$102,000
$150,000
480
11-14 years
$100,554
$92,100
$74,000
$115,000
$180,374
276
15-18 years
$106,774
$97,500
$76,600
$120,000
$200,638
217
19-22 years
$108,847
$100,000
$86,750
$124,000
$180,810
213
23-26 years
$116,380
$105,000
$88,750
$139,250
$200,000
121
27 years and above
$140,514
$121,000
$95,375
$157,250
$318,750
125
Industry sector includes the following sectors:

1. Primary Industry
8. Commerce: Wholesale/Retail Trade
2. Manufacturing
9. Commerce: Banking/Trust Co/Credit Union
3. Processing
10. Commerce: Finance/Investment Mortgage
4. Construction
11. Commerce: Insurance/Real Estate
5. Transportation/Communication
12. Commerce: Hospitality
6. Utilities
13. Commerce: Other
7. Printing/Publishing
14. Commerce: Consulting

17
Government Sector
Experience in government sector (Canadian + non-Canadian experience)

Experience in
accounting and
finance field
0-2 years
Annual Salary ($)

Mean
Median
Percentile 25
Percentile 75
Percentile 95
3-6 years
$75,703
$75,000
$62,000
$82,030
$115,400
27
7-10 years
$89,568
$80,000
$70,051
$88,372
$118,800
80
11-14 years
$84,816
$82,912
$73,250
$93,460
$117,750
68
15-18 years
$84,356
$83,000
$73,000
$93,000
$119,600
87
19-22 years
$93,765
$92,000
$83,103
$105,000
$125,500
81
23-26 years
$96,629
$94,000
$83,000
$108,481
$137,700
73
27 years and above
$102,577
$95,689
$87,197
$114,250
$151,775
162
Count
5
Annual Salary ($)

Sector experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
$85,105
$82,000
$70,000
$96,500
$132,900
91
3-6 years
$94,178
$82,989
$72,000
$97,150
$139,950
160
7-10 years
$89,363
$86,000
$78,000
$95,750
$125,725
152
11-14 years
$90,042
$88,000
$82,000
$99,346
$120,700
85
15-18 years
$96,626
$93,000
$82,750
$107,750
$121,300
46
19-22 years
$103,575
$99,000
$89,425
$111,285
$146,300
58
23-26 years
$107,568
$105,500
$94,298
$117,500
$169,500
44
27 years and above
$114,017
$107,700
$95,200
$127,500
$184,900
41
Government sector includes the following sectors:

1. Government (Federal): Revenue Canada
5. Government (Municipal)
2. Government (Federal): Other
6. Crown corporation
3. Government (Provincial): Finance
7. Printing/Publishing
4. Government (Provincial): Other
18
Public Practice Employed

Experience in public practice employed (Canadian + non-Canadian experience)

Experience in
accounting and
finance field
Annual Salary ($)

Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
3-6 years
7-10 years
$71,594
$64,750
$53,750
$91,250
18
11-14 years
$83,510
$76,500
$65,000
$110,000
$136,150
30
15-18 years
$95,018
$92,000
$71,450
$113,250
$150,000
29
19-22 years
$105,837
$97,000
$78,500
$115,000
$202,000
29
23-26 years
$108,392
$104,000
$80,000
$125,500
$183,450
26
27 years and above
$128,627
$120,000
$78,000
$175,000
$275,000
39
Annual Salary ($)

Sector experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
$76,606
$75,000
$65,000
$90,000
19
3-6 years
$73,982
$68,500
$58,500
$91,000
$131,500
49
7-10 years
$97,826
$90,000
$70,675
$120,000
$186,350
50
11-14 years
$111,613
$108,875
$82,225
$126,500
$213,750
28
15-18 years
$115,846
$110,000
$82,400
$140,000
$202,400
28
19-22 years
$115,044
$100,500
$85,000
$145,500
16
23-26 years
$161,136
$140,000
$102,500
$250,000
11
27 years and above
$173,667
$175,000
$75,000
19
Public Practice Self Employed

Public practice self-employed (Canadian + non-Canadian experience)

Experience in
accounting and
finance field
0-2 years
Annual Salary ($)

Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
3-6 years
$50,000
$50,000
$50,000
$50,000
$50,000
7-10 years
$75,000
$75,000
$50,000
11-14 years
$71,840
$68,500
$57,300
$74,750
10
15-18 years
$82,494
$75,750
$64,000
$95,000
11
19-22 years
$74,300
$78,000
$65,000
$81,750
23-26 years
$109,333
$103,000
$95,000
27 years and above
$101,778
$95,000
$78,000
$102,000
Annual Salary ($)
20
Sector experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
$75,500
$68,500
$65,500
$92,500
3-6 years
$69,893
$65,000
$50,000
$77,000
15
7-10 years
$80,560
$75,000
$71,400
$90,022
11-14 years
$88,501
$81,000
$64,000
$90,000
11
15-18 years
$98,000
$99,000
$95,000
19-22 years
$97,200
$95,000
$83,000
$112,500
23-26 years
27 years and above
Other Sectors
Other sector experience (Canadian + non-Canadian)

Experience in
accounting and
finance field
0-2 years
Annual Salary ($)

Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
3-6 years
$95,387
$65,000
$58,000
$79,000
$560,000
23
7-10 years
$73,732
$70,000
$60,000
$80,000
$114,860
100
11-14 years
$83,732
$79,950
$66,000
$90,000
$157,150
128
15-18 years
$88,173
$85,000
$70,500
$100,000
$140,000
145
19-22 years
$94,742
$85,000
$74,068
$115,000
$150,000
147
23-26 years
$101,250
$90,000
$74,000
$120,000
$190,000
121
27 years and above
$109,340
$97,000
$78,000
$120,245
$198,800
228
Annual Salary ($)

Sector experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0-2 years
$85,051
$75,000
$65,000
$90,000
$132,500
149
3-6 years
$84,472
$78,000
$67,000
$93,800
$150,000
305
7-10 years
$91,103
$85,000
$71,350
$100,500
$150,000
207
11-14 years
$99,896
$90,000
$73,000
$115,000
$175,000
128
15-18 years
$121,053
$100,050
$82,000
$130,750
$222,750
82
19-22 years
$103,087
$100,000
$80,000
$121,000
$183,300
73
23-26 years
$121,204
$105,000
$87,000
$146,000
$254,000
51
27 years and above
$125,090
$110,000
$96,541
$149,000
$284,000
33
Other sector includes the following sectors:

1. Education: Elementary & Secondary
4. Not-for-Profit: Hospitals
2. Education: College & University
5. Not-for-Profit: Charities
3. Not-for-Profit: Professional Association
6. Not-for-Profit: Other
21
Experience in Workplace Sector
Commerce: Banking, Trust Company/Credit Union

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$62,756
$62,000
$54,250
$85,375
10
6 to 10 years
$75,727
$73,000
$67,250
$85,000
$113,250
44
11 or more years
$106,932
$100,000
$86,000
$125,000
$178,000
107

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$56,750
$54,500
$52,500
$63,250
6 to 10 years
$113,900
$87,500
$65,750
$147,500
10
11 or more years
$128,827
$100,000
$87,500
$146,000
$300,000
71

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$61,000
$54,250
$42,750
$66,250
14
6 to 10 years
$85,590
$71,000
$65,000
$100,000
$181,500
41
11 or more years
$108,081
$99,950
$78,000
$125,000
$200,000
149

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$49,000
$49,000
$49,000
$49,000
$49,000
6 to 10 years
$62,120
$57,500
$49,800
$72,000
10
11 or more years
$90,193
$86,000
$70,700
$99,500
$138,700
37
Commerce: Insurance/Others
22
Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$98,550
$70,650
$60,500
$159,000
6 to 10 years
$78,893
$72,000
$65,000
$83,000
$133,200
43
11 or more years
$105,717
$92,000
$79,500
$117,015
$187,300
118
Commerce: Others

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$91,979
$70,250
$58,000
$100,250
14
6 to 10 years
$79,492
$75,500
$63,203
$90,000
$130,725
41
11 or more years
$103,641
$96,500
$76,014
$120,000
$184,500
110

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$56,750
$54,500
$52,500
$63,250
6 to 10 years
$113,900
$87,500
$65,750
$147,500
10
11 or more years
$128,827
$100,000
$87,500
$146,000
$300,000
71

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$61,000
$54,250
$42,750
$66,250
14
6 to 10 years
$85,590
$71,000
$65,000
$100,000
$181,500
41
11 or more years
$108,081
$99,950
$78,000
$125,000
$200,000
149

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$49,000
$49,000
$49,000
$49,000
$49,000
6 to 10 years
$62,120
$57,500
$49,800
$72,000
10
11 or more years
$90,193
$86,000
$70,700
$99,500
$138,700
37
Commerce: Insurance/Others

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$98,550
$70,650
$60,500
$159,000
6 to 10 years
$78,893
$72,000
$65,000
$83,000
$133,200
43
11 or more years
$105,717
$92,000
$79,500
$117,015
$187,300
118
23
Commerce: Others

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$91,979
$70,250
$58,000
$100,250
14
6 to 10 years
$79,492
$75,500
$63,203
$90,000
$130,725
41
11 or more years
$103,641
$96,500
$76,014
$120,000
$184,500
110
Commerce: Wholesale/Retail Trade

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$65,541
$58,500
$53,250
$78,500
$132,500
26
6 to 10 years
$72,664
$70,000
$60,000
$77,500
$122,500
69
11 or more years
$102,913
$95,000
$72,140
$120,000
$180,000
276
Construction

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$56,750
$51,000
$42,750
$76,500
6 to 10 years
$78,950
$74,000
$63,750
$85,000
$140,830
29
11 or more years
$97,702
$87,000
$72,350
$110,000
$192,800
97
Crown Corporation

Years of Experience
0 to 5 years
6 to 10 years
11 or more years
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
$91,000
$93,000
$75,000
$81,218
$78,250
$70,250
$89,867
12
$102,364
$97,250
$81,825
$115,000
$168,550
52
Percentile 95
Count
Education: College/University
24
Years of Experience
Mean
Median
Percentile 25
0 to 5 years
Percentile 75
6 to 10 years
$76,510
$75,125
$65,463
$88,250
11 or more years
$115,957
$108,000
$88,048
$140,000
$195,890
41
Government (Federal): Canadian Customs

Years of Experience
0 to 5 years
6 to 10 years
11 or more years
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
$112,000
$112,000
$109,000
$87,173
$87,520
$82,000
Government (Federal): Other

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$84,297
$82,000
$60,000
$108,500
16
6 to 10 years
$94,166
$80,750
$72,100
$89,475
$140,950
56
11 or more years
$100,511
$96,725
$88,000
$108,000
$140,000
139
Government: (Municipal)

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$74,512
$69,485
$61,275
$88,500
6 to 10 years
$94,615
$73,000
$66,300
$84,000
$332,800
31
11 or more years
$96,735
$93,000
$80,863
$107,500
$145,000
161
Government (Provincial): Finance

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$71,500
$72,500
$62,000
6 to 10 years
$80,647
$78,000
$70,000
$87,500
$117,750
27
11 or more years
$87,458
$86,350
$80,250
$93,000
$116,900
97
Government (Provincial): Other

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$64,750
$64,750
$63,500
6 to 10 years
$76,060
$74,000
$70,000
$80,000
11
11 or more years
$97,622
$94,800
$84,650
$109,500
$136,350
56
25
Manufacturing

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$79,128
$60,000
$50,000
$75,000
$313,000
23
6 to 10 years
$78,858
$72,000
$63,750
$88,050
$128,660
117
11 or more years
$100,257
$90,000
$75,000
$112,750
$171,925
490
Not-For-Profit: Charities

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$73,800
$70,000
$59,500
$90,000
6 to 10 years
$62,188
$61,000
$55,000
$72,950
$96,863
23
11 or more years
$80,983
$74,650
$65,495
$95,061
$132,750
105
Not-For-Profit: Hospitals

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$73,800
$70,000
$59,500
$90,000
6 to 10 years
$71,827
$72,000
$65,000
$82,000
18
11 or more years
$102,511
$89,000
$78,300
$103,175
$207,150
83
Not-For-Profit: Other

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$66,500
$67,500
$60,000
$85,000
6 to 10 years
$75,531
$78,600
$63,125
$85,000
$105,000
24
11 or more years
$98,732
$90,000
$75,000
$112,155
$173,200
97
Not-For-Profit: Professional Association
26
Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
6 to 10 years
$76,315
$70,000
$60,000
$83,000
13
11 or more years
$122,422
$114,000
$78,000
$155,000
$314,000
31
Primary Industry

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$93,000
$93,000
$90,000
6 to 10 years
$79,167
$71,000
$60,000
$90,000
15
11 or more years
$117,214
$103,850
$85,025
$136,250
$249,500
46
Printing/Publishing

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$87,500
$87,500
$45,000
6 to 10 years
$82,192
$75,500
$69,750
$98,288
11 or more years
$101,477
$97,500
$81,000
$120,000
$159,380
43
Processing

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$60,000
$60,000
$55,000
6 to 10 years
$78,867
$75,000
$70,000
11 or more years
$109,129
$101,500
$85,288
$129,600
12
Public Practice - Employed

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$56,099
$53,020
$48,250
$63,000
$85,000
32
6 to 10 years
$65,823
$63,000
$52,000
$73,000
$113,500
105
11 or more years
$90,372
$80,000
$64,375
$100,000
$160,000
300
Public Practice Self-Employed

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$70,667
$45,000
$42,000
6 to 10 years
$69,300
$74,000
$47,500
$86,250
10
11 or more years
$114,510
$100,000
$71,250
$143,750
$252,250
97
27
Transportation/Communication

Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$51,025
$55,125
$37,500
$62,500
6 to 10 years
$75,740
$67,885
$64,625
$88,750
$130,000
24
11 or more years
$96,467
$90,000
$75,000
$109,000
$161,400
108
Utilities
28
Years of Experience
Mean
Median
Percentile 25
Percentile 75
Percentile 95
Count
0 to 5 years
$94,000
$94,000
$63,000
6 to 10 years
$86,232
$85,000
$74,000
$100,000
11
11 or more years
$109,233
$100,000
$89,250
$127,198
$191,900
68
Benefits
The table below displays the percentage of respondents receiving respective benefits. For example, 55 per cent of CGAs indicated they would
receive a pension.
Benefits (%)

Position
Drug Plan
Training
Pension
Hospitalization
All CGAs
85%
84%
70%
62%
58%
52%
Accountant
74%
71%
56%
48%
40%
37%
Accounting Clerk
44%
56%
56%
33%
33%
33%
Analyst
88%
89%
77%
64%
73%
46%
76%
65%
35%
29%
24%
29%
Auditor
92%
93%
80%
65%
78%
55%
CFO
89%
88%
70%
65%
55%
68%
Consultant
61%
61%
52%
48%
43%
39%
Controller
89%
88%
70%
60%
45%
52%
Manager
89%
87%
75%
70%
65%
54%
Partner
54%
49%
35%
38%
30%
35%
President/CEO
60%
57%
50%
49%
39%
49%
Principal
57%
55%
40%
42%
28%
40%
Professor/Instructor/Lecturer
80%
83%
73%
32%
66%
59%
Supervisor
91%
92%
83%
74%
70%
53%
Sole Proprietor
15%
13%
5%
11%
3%
6%
Treasurer
95%
93%
88%
78%
75%
80%
93%
93%
79%
75%
68%
68%
86%
86%
75%
71%
61%
64%
Dental Plan Vision Care
There is no broad significant difference in the benefits received among male and female CGAs.
29
Benefits (%)

Position

30
Education
Subsidy
Membership
Laptops
Parking
Subscriptions
Share
Car
Option
Interest
Free Loans
ALL CGAs
47%
46%
29%
24%
14%
7%
4%
Accountant
37%
34%
17%
18%
8%
2%
4%
Accounting Clerk
33%
33%
0%
11%
11%
0%
0%
Analyst
44%
48%
21%
13%
13%
0%
4%
29%
35%
12%
24%
6%
6%
6%
Auditor
50%
45%
19%
10%
3%
1%
0%
CFO
47%
46%
49%
35%
11%
20%
7%
Consultant
41%
28%
33%
17%
17%
7%
0%
Controller
51%
48%
31%
24%
12%
9%
4%
Manager
50%
49%
29%
27%
17%
2%
5%
Partner
43%
22%
41%
35%
8%
5%
8%
President/CEO
39%
33%
47%
29%
17%
46%
6%
Principal
51%
32%
38%
32%
11%
19%
8%
Professor/Instructor/Lecturer
17%
59%
34%
2%
2%
0%
5%
Supervisor
48%
51%
19%
23%
9%
0%
6%
Sole Proprietor
13%
5%
11%
6%
3%
16%
0%
Treasurer
48%
58%
30%
33%
8%
5%
5%
57%
58%
49%
43%
30%
17%
7%
29%
54%
43%
36%
4%
21%
4%
Value of Taxable Benefits
Annual Value of Taxable Benefits ($)

Position
Mean
Median

Percentile
25
Percentile
75
Percentile
95
Minimum
Maximum
Count
Accountant
$4,975
$3,500
$2,000
$6,000
$21,000
$94
$98,000
638
Accounting Clerk
$1,643
$4,000
$2,000
$5,500
$5,500
$2,000
$5,500
Analyst
$6,744
$5,000
$2,010
$10,000
$22,000
$100
$110,000
609
$4,241
$5,000
$2,000
$11,800
$14,000
$1,000
$14,000
17
Auditor
$5,983
$5,000
$2,000
$10,000
$20,000
$50
$88,000
318
CFO
$16,520
$10,000
$5,000
$20,000
$50,000
$200
$200,000
205
Consultant
$5,855
$8,000
$3,000
$15,000
$30,000
$1,000
$40,000
95
Controller
$8,423
$6,000
$3,000
$12,000
$30,000
$120
$145,000
893
Manager
$6,000
$6,000
$3,000
$12,000
$30,000
$10
$140,000
1171
Partner
$9,039
$5,000
$2,500
$20,000
$100,000
$1,000
$100,000
37
President/CEO
$8,583
$15,000
$9,500
$30,000
$50,000
$1,000
$75,000
70
Principal
$15,318
$10,000
$5,000
$17,000
$25,000
$100
$25,000
53
Lecturer
$7,760
$5,000
$2,000
$10,000
$25,000
$160
$30,000
41
Sole Proprietor
$5,971
$5,000
$2,000
$10,000
$22,092
$200
$50,000
149
Supervisor
$6,145
$7,000
$5,000
$15,000
$60,000
$1,000
$60,000
62
Treasurer
$2,656
$10,000
$5,528
$20,000
$32,000
$500
$35,000
40
$12,546
$13,500
$6,000
$25,000
$50,000
$15
$245,000
517
$17,319
$10,500
$5,000
$20,000
$25,000
$2,000
$28,000
28
31
Bonuses
Annual Bonus ($)

Position
Mean
Median

Accountant
Percentile
75
Percentile
95
Minimum
Maximum
Count
$2,587
$3,500
$2,000
$7,000
$15,000
$100
$60,000
638
$111
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
Analyst
$2,806
$5,000
$2,500
$7,000
$12,000
$3,000
$100,000
609
$1,765
$3,500
$750
$5,500
$10,000
$500
$10,000
17
Auditor
$1,002
$3,000
$2,200
$8,000
$15,000
$3,000
$35,000
318
CFO
$24,293
$25,000
$10,000
$50,000
$150,000
$500
$612,000
205
Consultant
$6,447
$10,000
$5,000
$25,000
$47,500
$2,000
$80,000
95
Controller
$9,358
$10,000
$5,000
$16,000
$35,000
$3,000
$400,000
893
Manager
$6,953
$8,000
$4,000
$13,500
$30,000
$8,000
$100,000
1171
Partner
$20,487
$17,500
$5,000
$50,000
$300,000
$100,000
$300,000
37
President/CEO
$28,750
$75,000
$20,000
$100,000
$200,000
$8,000
$250,000
70
Principal
$10,658
$14,000
$8,000
$37,500
$115,000
$2,500
$150,000
53
Lecturer
$1,744
$10,000
$1,500
$60,000
$60,000
$1,500
$60,000
41
Sole Proprietor
$2,784
$4,000
$2,500
$6,000
$10,000
$10
$25,000
149
$484
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
62
$9,325
$25,000
$10,000
$40,000
$130,000
$3,000
$130,000
40
$26,572
$20,000
$10,000
$38,750
$100,000
$155
$342,000
517
$10,393
$15,000
$8,000
$25,000
$100,000
$5,000
$100,000
28
Accounting Clerk
Supervisor
Treasurer
32
Percentile
25
By what percentage did your yearly salary increase when you

progressed from student to member? (This change might take
into account a new position or raises and bonuses beyond
annual increases.)
Salary Increase
0% - 5%
6% - 10%
11% - 15%
16% - 20%
21% - 25%
26% - 30%
More Than 30%
No Answer
0%
10%
20%
30%
40%
33

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2010

3. Workplace Background of Certified General Accountants

8. Annual Percentage Increase in Salary

Goals, Methodology and Use

7. Empty row, columns or cells resulted in insufficient data being

8. For accurate analysis, extremely high or extremely low figures,

A notification about the availability of the survey was distributed

Note 1: An outlier is a data point that is located far from

Survey Roll Out

In 2010, the average annual salary is $100,514

The largest percentage of CGAs works within

The majority (61 per cent) of CGAs are working in

The highest percentages of CGAs (35 per cent) are

$20,000 $40,000 $60,000 $80,000 $100,000 $120,000

On average, CGAs work 41.9 hours a week.

Among CGAs, presidents and CEOs work the most hours

Large Urban Centre

Metropolitain (Over 500,000)

The average age of a CGA is 45.3 years. At present, male

CGAs have an extensive amount of experience, as the

Effect of the Company Size

Employees tend to collect the highest salaries at companies

Effect of the Company Size

Annual Salary ($)

Effect of Geographic Location

Mean salaries are highest in

Effect of Geographic Location

* 2006 census data for population size

Effect of Employment Status

Annual Salary ($)

Annual Salary ($)

Three Year Business Diploma (Non-Can Diploma)

Three Year Business Diploma (Can Diploma)

Two Year Business Diploma (Can Diploma)

General Business/Commerce Degree (Can Degree)

Two Year Business Diploma (Non-Can Diploma )

One Year Post-Graduate Diploma (Can Diploma)

Honors Business/Commerce Degree (Can Degree)

General Business/Commerce Degree (Non-Can Degree)

Honors Business/Commerce Degree (Non-Can Degree)

One Year Post-Graduate Diploma (Non-Canadian Diploma)

Annual Salary ($)

Sault Ste. Marie

Annual Salary ($)

Gender / Position / Salary

Annual Salary ($)

Chief Operating Officer

Annual Salary ($)

Commerce: Banking, Trust Co./Credit Union

Commerce: Wholesale/Retail Trade

Education: Elementary and Secondary

Government (Federal): Canadian Customs

Government (Federal): Other

Government (Provincial): Finance

Government (Provincial): Other

Government (Fed) Canada Revenue Agency

Not-For-Profit: Professional Association

Public Practice Employed

Public Practice Self-Employed

27 yrs & above

Experience within current workplace sector:

27 yrs & above

Effect of Non-Canadian Experience