Also rating of the impact of major business factors on business performance (Energy prices, Customer demand, Insurance premiums, Labour availability, Competition, Interest rates, Access to bank finance [access to credit], Border crossings, Stock market performance, Other input costs), Capital spending plans, Wage and price increase plans.

% of small business owners realize that their outside accountant is critical to their success, % of small business owners report receiving business tax compliance and auditing and financial planning/consulting from their accountant, % value an outside accountant's bookkeeping services

% of Canadian small businesses have been audited, % started using an accountant right at start-up, 'within 6 months from start-up, 6 to 12 months from start-up, % of small business owners found their outside accountant through a referral.

Variables include: sex and age, education attainment, presence of children, workplace size, job tenure, job status and union coverage, industry sector, occupation grouping. [absenteeism]