Accumulated operating surplus or deficit
The operating surplus or deficit can be defined as unallocated net assets or the balance of funds in the general fund increased by net assets in other funds related to the organization's ongoing operation and the net assets of related charitable organizations or foundations.


Artistic coproduction
A coproduction refers to a partnership between two or more production and/or dissemination organizations. The organizations work together to create an artistic activity or event in respect of which they have pooled their talent and contributed to and shared the cost of production with a view to public presentation.


Audience development
Strategic initiatives aimed at increasing and diversifying the audience in a given territory.


Casual employee
A salaried employee who performs duties at a specific time or as needed and in respect of whom the organization pays fringe benefits such as employment insurance, pension plan, health insurance, and so on. The position may be full or part time (a set number of regular hours per week) but for a defined period of time during the year.


Contract
An agreement that defines the links between the two parties, i.e. the producer and the exhibitor, the artist and the producer, the artist and the exhibitor, and so on. The contract must comply with recognized rules, statutes and agreements in each artistic field.


Employer contributions
Includes employer contributions to the Québec Pension Plan, the Employment Insurance Account, the CSST, professional association or union dues, and employer contributions to pension plans or RRSPs.


Employment program employee
An employee whose salary is fully or partially covered by a government subsidy.


Fee-based performance
A performance in respect of which the producing organization receives from the exhibitor a set fee for the presentation of its performance. In this instance, the exhibitor assumes almost all or all of the financial risk inherent in the presentation of the performance.


Joint dissemination
An activity in respect of which the financial risk of presenting a production is shared by the producing organization and at least one other partner.


Local market
The place of residence and neighbouring territory in which an organization disseminates its productions by means of its operating grant or a grant covering a production project.


Market development
Strategic initiatives aimed at broadening the territory in which a work is disseminated and the audience for such a work.


Market outside Québec
The market in other Canadian provinces and foreign countries.


Original Québec production
An original Québec production is produced by a Québec organization that is credited with the creation and management of the production.


Paying spectator
A spectator who purchases a ticket either by subscription or at the box office. Tickets exchanged under a sponsorship or exchange of services agreement must be accounted for at their exchange value in the number of paying spectators.


Per diem allowance
The amount allocated to offset daily expenses such as food and accommodation.


Permanent employee
A salaried employee who occupies a position that, under normal circumstances, must be filled year after year and in respect of whom the organization pays fringe benefits such as employment insurance, pension plan, health insurance and so on. The position may be full or part time (a set number of regular hours per week).


Regular activities
Activities that an organization carries out from year to year in conjunction with its mission and mandate.


Québec market
The market in Québec, excluding the organization's local market.


Self-dissemination
An activity in respect of which the organization assumes the full financial risk of presenting its production.


Self-employed worker
An employee remunerated by means of fees who is a permanent part-time or casual employee, which allows him to accept contracts from other employers. The organization does not pay any fringe benefits. It should be noted, in this instance, that professional association and union dues are not deemed to be fringe benefits.


Series of performances
An uninterrupted succession of performances of the same show at a given site. The organization must provide the statistics requested for each performance or series of performances.


Special activities
Exceptional, non-recurrent activities covered by the extension of the organization's mandate.


Tickets offered for sale
In some instances, the number of tickets offered for sale may differ from the auditorium's total capacity. This information makes it possible to accurately assess the occupancy rate.