It is possible to benchmark a company's financial statement data by type of business, size of business, and by line of business (e.g., industry or NAICS) using these Canadian sources:
It includes information from T1 General Returns and T2 Corporation Income Tax Returns. Note that non-profit organizations may have to file a T2 return if they are incorporated.
IBISWorld Industry Research DatabaseThe Competitive Landscape tab of each report includes Cost Structure Benchmarks. The Key Statistics tab of each report includes key ratios such as IVA/Revenue, Revenue/ Employee, Wages/Employee. The US reports also include over 40 Industry Financial Ratios.