T HIS paper is concerned with differences among Canadian manufacturing industries in productivity relative to their U.S. counterparts. Data for two years, 1963 and 1972, were utilized to enable tests of constancies and changes over time. Some findings are quite familiar, some less so. The most important and robust novel finding is that U.S. counterpart industry technological activity is negatively related to Canada/U.S. relative productivity in 1972, but not 1963. The body of the paper has four parts: In the first two the expected impacts of structural and behavioural variables on relative productivity are discussed. Then the empirical results are presented and analyzed. A general discussion concludes the body of the paper. An appendix, separately available from the author, explains the sample selection and variable construction.

Financial statement consolidation, Aggregation, Informational approach

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