Provides financial information on non-profit and for-profit heritage institutions in Canada. These institutions include museums, art galleries, historic sites, exhibition centres, planetariums, observatories, aquariums, zoos, botanical gardens, arboretums and conservatories. Data for 2005 should not be compared with previously published data on this industry with the exception of 2004 data. This is because significant changes to the Heritage Institutions survey were made prior to the 2004 survey year.