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 DatabaseThis link opens in a new windowThe 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.