Industry codes

When completing form T2125, Statement of Business or Professional Activities, form T2121, Statement of Fishing Activities, or form T2042, Statement of Farming Activities, you have to enter an industry code that corresponds to your main business activity.

If your business has more than one activity, use the code that most closely describes your main business activity.

For example, you might operate a bookstore in which you sell postage stamps. In this case, you would use industry code 451210 (for sales - bookstores and news dealers), and not 491110 (for services - postal services).

If none of the generalized industry codes closely describes your main business activity, you can get a suitable code from the complete list of North American Industry Classification System codes (NAICS) maintained by Statistics Canada.

Note

If you are filing your return electronically, you have to use the industry codes from your tax preparation software.

Only use the industry codes listed below if you are filing your General Income Tax and Benefits Return on paper.

List of industry codes

Main business activity Industry code Industry subsector Industry sector
Oilseed (except soybean) farming 111120 Field-crop farm Farming industry
Dry pea and bean farming 111130 Field-crop farm Farming industry
Wheat farming 111140 Field-crop farm Farming industry
Corn farming 111150 Field-crop farm Farming industry
Rice farming 111160 Field-crop farm Farming industry
Other grain farming 111190 Field-crop farm Farming industry
Potato farming 111211 Field-crop farm Farming industry
Other vegetable (except potato) and melon farming 111219 Field-crop farm Farming industry
Orange groves 111310 Field-crop farm Farming industry
Citrus (except orange) groves 111320 Field-crop farm Farming industry
Non-citrus fruit and tree nut farming 111330 Field-crop farm Farming industry
Mushroom production 111411 Field-crop farm Farming industry
Other food crops grown under cover 111419 Field-crop farm Farming industry
Nursery and tree production 111421 Field-crop farm Farming industry
Floriculture production 111422 Field-crop farm Farming industry
Tobacco farming 111910 Field-crop farm Farming industry
Cotton farming 111920 Field-crop farm Farming industry
Sugar cane farming 111930 Field-crop farm Farming industry
Hay farming 111940 Field-crop farm Farming industry
Fruit and vegetable combination farming 111993 Field-crop farm Farming industry
Maple syrup and products production 111994 Field-crop farm Farming industry
All other miscellaneous crop farming 111999 Field-crop farm Farming industry
Cannabis grown under cover 111412 Field-crop farm Farming industry
Cannabis grown in open fields 111995 Field-crop farm Farming industry
Beef cattle ranching and farming, including feedlots 112110 Livestock farm Farming industry
Dairy cattle and milk production 112120 Livestock farm Farming industry
Hog and pig farming 112210 Livestock farm Farming industry
Chicken egg production 112310 Livestock farm Farming industry
Broiler and other meat-type chicken production 112320 Livestock farm Farming industry
Turkey production 112330 Livestock farm Farming industry
Poultry hatcheries 112340 Livestock farm Farming industry
Combination poultry and egg production 112391 Livestock farm Farming industry
All other poultry production 112399 Livestock farm Farming industry
Sheep farming 112410 Livestock farm Farming industry
Goat farming 112420 Livestock farm Farming industry
AquacultureFootnote 1 112510 Livestock farm Farming industry
Animal combination farming 112991 Livestock farm Farming industry
Apiculture 112910 Other animal specialties farm Farming industry
Horse and other equine production 112920 Other animal specialties farm Farming industry
Fur-bearing animal and rabbit production 112930 Other animal specialties farm Farming industry
All other miscellaneous animal production 112999 Other animal specialties farm Farming industry
Soybean farming 111110 Field-crop farm Farming industry
Administrative management and general management consulting services 541611 Business Services
Advertising material distribution services 541870 Communications or utilities Services
Advertising, public relations, and related services 541800 Business Services
Agents and managers for artists, entertainers and other public figures 711411 Entertainment or recreation Services
Sports agents and managers 711412 Entertainment or recreation Services
Agricultural supplies 418300 Wholesalers and distributors Wholesalers and distributors
Air transportation 481000 Transportation or storage Services
All other automotive repair and maintenance 811199 Repairs and maintenance Services
All other building equipment contractors 238299 Construction Construction
All other insurance related activities 524299 Finance, insurance, or real estate Services
All other schools and instruction 611690 Education, health or social Services
All other specialty trade contractors 238990 Construction Construction
Amusement parks and arcades 713100 Entertainment or recreation Services
Appliance repair and maintenance 811412 Repairs and maintenance Services
Architectural services 541310 Professions Professions
Audio and video recordings stores 443146 Other retail stores Sales
Automobile dealers 441100 Automative Sales
Automotive body, paint and interior repair and maintenance 811121 Repairs and maintenance Services
Automotive equipment rental and leasing 532100 Other Services
Automotive exhaust system repair 811112 Repairs and maintenance Services
Automotive glass replacement shops 811122 Repairs and maintenance Services
Automotive parts, accessories and tire stores 441300 Automative Sales
Beer, wine and liquor stores 445310 Food or beverage store Sales
Beverage 413200 Wholesalers and distributors Wholesalers and distributors
Beverage and tobacco product 312000 Manufacturing Manufacturing
Book stores and news dealers 451310 Other retail stores Sales
Bookkeeping, payroll and related services 541215 Professions Professions
Building inspection services 541350 Professions Professions
Business support services 561400 Business Services
Business-to-business electronic markets (Online) 419110 Wholesalers and distributors Wholesalers and distributors
Camera and photographic supplies stores 443145 Other retail stores Sales
Car washes 811192 Repairs and maintenance Services
Carpet and upholstery cleaning services 561740 Personal or household Services
Caterers 722320 Accommodation, food, or beverage Services
Charter bus industry 485510 Transportation or storage Services
Chemical 325000 Manufacturing Manufacturing
Chemical (except agricultural) and allied product 418410 Wholesalers and distributors Wholesalers and distributors
Cannabis store 453993 Other retail stores Sales
Cannabis product manufacturing 312310 Manufacturing Manufacturing
Cannabis merchant wholesalers 413410 Wholesalers and distributors Wholesalers and distributors
Child daycare services 624410 Education, health or social Services
Cigarette and tobacco product 413310 Wholesalers and distributors Wholesalers and distributors
Claims adjusters 524291 Finance, insurance, or real estate Services
Clothing 315000 Manufacturing Manufacturing
Clothing stores 448100 Other retail stores Sales
Coal mining 212100 Natural resource industries Natural resource industries
Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 811310 Repairs and maintenance Services
Commercial and industrial machinery and equipment rental and leasing 532400 Other Services
Community food and housing, and emergency and other relief services 624200 Education, health or social Services
Computer and communications equipment and supplies 417300 Wholesalers and distributors Wholesalers and distributors
Computer and electronic product 334000 Manufacturing Manufacturing
Computer systems design and related services (except video game design and development) 541514 Business Services
Construction, forestry, mining, and industrial machinery, equipment and supplies 417200 Wholesalers and distributors Wholesalers and distributors
Consumer goods rental 532200 Other Services
Contract logging 113312 Natural resource industries Natural resource industries
Salt water fishing 114113 Fishing industry Fishing industry
Freshwater fishing 114114 Fishing industry Fishing industry
AquacultureFootnote 1 112510 Fishing industry Fishing industry
Convenience stores 445120 Food or beverage store Sales
Couriers 492110 Transportation or storage Services
Credit intermediation and related activities 522000 Finance, insurance, or real estate Services
Data processing, hosting, and related services 518210 Business Services
Deep sea, coastal and great lakes water transportation 483100 Transportation or storage Services
Department stores 452110 Other retail stores Sales
Direct selling establishments 454300 Direct Sales
Drafting services 541340 Professions Professions
Drinking places (alcoholic beverages) 722410 Accommodation, food, or beverage Services
Dry cleaning and laundry services 812300 Personal or household Services
Drywall and insulation contractors 238310 Construction Construction
Electric power generation, transmission and distribution 221100 Natural resource industries Natural resource industries
Electrical contractors and other wiring installation contractors 238210 Construction Construction
Electrical equipment, appliance and component 335000 Manufacturing Manufacturing
Electrical, plumbing, heating and air-conditioning equipment and supplies 416100 Wholesalers and distributors Wholesalers and distributors
Electronic and precision equipment repair and maintenance 811210 Repairs and maintenance Services
Electronic shopping and mail-order houses 454110 Direct Sales
Electronics and appliances stores 443100 Household goods store Sales
Elevator and escalator installation contractors 238291 Construction Construction
Employment services 561300 Business Services
Engineering services 541330 Professions Professions
Environmental consulting services 541620 Business Services
Fabricated metal product 332000 Manufacturing Manufacturing
Facilities support services 561210 Business Services
Farm product 411100 Wholesalers and distributors Wholesalers and distributors
Farm, lawn and garden machinery and equipment 417110 Wholesalers and distributors Wholesalers and distributors
Financial and investment advice including online 523930 Professions Professions
Other schools and instruction 611600 Education, health or social Services
Finish carpentry contractors 238350 Construction Construction
Flooring contractors 238330 Construction Construction
Florists 453110 Other retail stores Sales
Food 311000 Manufacturing Manufacturing
Food 413100 Wholesalers and distributors Wholesalers and distributors
Food service contractors 722310 Accommodation, food, or beverage Services
Footwear and leather goods repair 811430 Repairs and maintenance Services
Forest nurseries and gathering of forest products 113210 Natural resource industries Natural resource industries
Framing contractors 238130 Construction Construction
Freight transportation arrangement 488500 Transportation or storage Services
Full-service restaurants 722511 Accommodation, food, or beverage Services
Funeral services 812200 Personal or household Services
Furniture and related product 337000 Manufacturing Manufacturing
Furniture stores 442110 Household goods store Sales
Gambling industries 713200 Entertainment or recreation Services
Gasoline stations with convenience stores 447110 Automative Sales
General automotive repair 811111 Repairs and maintenance Services
General freight trucking 484100 Transportation or storage Services
General rental centres 532310 Other Services
Geophysical surveying and mapping services 541360 Professions Professions
Gift, novelty and souvenir stores 453220 Other retail stores Sales
Glass and glazing contractors 238150 Construction Construction
Hardware stores 444130 Other retail stores Sales
Health and personal care stores 446100 Other retail stores Sales
Heritage institutions 712100 Entertainment or recreation Services
Highway, street and bridge construction 237310 Construction Construction
Hobby, toy and game stores 451120 Other retail stores Sales
Home and garden equipment repair and maintenance 811411 Repairs and maintenance Services
Home centres 444110 Other retail stores Sales
Home entertainment equipment and household appliance 414200 Wholesalers and distributors Wholesalers and distributors
Home furnishings stores 442200 Household goods store Sales
Home furnishings 414300 Wholesalers and distributors Wholesalers and distributors
Home health care services 621600 Professions Professions
Horse race tracks 711213 Entertainment or recreation Services
Human resources consulting services 541612 Business Services
Hunting and trapping 114210 Natural resource industries Natural resource industries
Independent artists, writers and performers 711500 Entertainment or recreation Services
Individual and family services 624100 Education, health or social Services
Inland water transportation 483200 Transportation or storage Services
Insurance agencies and brokerages 524210 Finance, insurance, or real estate Services
Internet publishing and broadcasting and web search portals 519130 Business Services
Internet publishing and broadcasting and web search portals 519130 Entertainment or recreation Services
Interurban and rural bus transportation 485210 Transportation or storage Services
Investigation and security services 561600 Business Services
Janitorial services (except window cleaning) 561722 Other Services
Jewellery, luggage and leather goods stores 448300 Other retail stores Sales
Land subdivision 237210 Construction Construction
Landscape architectural services 541320 Professions Professions
Lawn and garden equipment and supplies stores 444200 Other retail stores Sales
Leather and allied product 316000 Manufacturing Manufacturing
Lessors of non-financial intangible assets (except copyrighted works) 533110 Finance, insurance, or real estate Services
Lessors of non-residential buildings (except mini-warehouses) 531120 Finance, insurance, or real estate Services
Lessors of other real estate property 531190 Finance, insurance, or real estate Services
Lessors of social housing projects 531112 Finance, insurance, or real estate Services
Limited-service eating places 722512 Accommodation, food, or beverage Services
Limousine service 485320 Transportation or storage Services
Local messengers and local delivery 492200 Transportation or storage Services
Logging (except contract) 113311 Natural resource industries Natural resource industries
Lumber, millwork, hardware and other building supplies 416300 Wholesalers and distributors Wholesalers and distributors
Machinery 333000 Manufacturing Manufacturing
Management of companies and enterprises 551100 Business Services
Masonry contractors 238140 Construction Construction
Medical and diagnostic laboratories 621500 Professions Professions
Metal ore mining 212200 Natural resource industries Natural resource industries
Metal service centres 416210 Wholesalers and distributors Wholesalers and distributors
Miscellaneous 339000 Manufacturing Manufacturing
Mobile food services 722330 Accommodation, food, or beverage Services
Motion picture and video distribution 512120 Entertainment or recreation Services
Motion picture and video exhibition 512130 Entertainment or recreation Services
Motion picture and video production 512110 Entertainment or recreation Services
Motor vehicle 415100 Wholesalers and distributors Wholesalers and distributors
Musical instrument and supplies stores 451140 Other retail stores Sales
Natural gas distribution 221200 Natural resource industries Natural resource industries
New motor vehicle parts and accessories 415200 Wholesalers and distributors Wholesalers and distributors
Newspaper, periodical, book and directory publishers 511100 Communications or utilities Services
Educational support services 611710 Education, health or social Services
Non-metallic mineral mining and quarrying 212300 Natural resource industries Natural resource industries
Non-metallic mineral product 327000 Manufacturing Manufacturing
Non-residential building construction 236200 Construction Construction
Nursing and residential care facilities 623000 Education, health or social Services
Office administrative services 561110 Business Services
Office supplies and stationery stores 453210 Other retail stores Sales
Offices of accountants 541212 Professions Professions
Offices of dentists 621210 Professions Professions
Offices of lawyers 541110 Professions Professions
Offices of mental health practitioners (except physicians) 621330 Professions Professions
Offices of notaries 541120 Professions Professions
Offices of other health practitioners 621300 Professions Professions
Offices of physicians 621110 Professions Professions
Offices of real estate appraisers 531320 Finance, insurance, or real estate Services
Offices of real estate brokers 531212 Finance, insurance, or real estate Services
Oil and gas extraction 211100 Natural resource industries Natural resource industries
Other activities related to real estate 531390 Finance, insurance, or real estate Services
Other ambulatory health care services 621900 Professions Professions
Sports clubs, teams and leagues performing before a non-paying audience 713991 Entertainment or recreation Services
Other sport facilities 713992 Entertainment or recreation Services
All other amusement and recreation industries 713999 Entertainment or recreation Services
Other automotive mechanical and electrical repair and maintenance 811119 Repairs and maintenance Services
Other building finishing contractors 238390 Construction Construction
Other building material dealers 444190 Other retail stores Sales
Other business support services 561900 Business Services
Other foundation, structure and building exterior contractors 238190 Construction Construction
Other gasoline stations 447190 Automative Sales
Other general merchandise stores 452900 Other retail stores Sales
Other heavy and civil engineering construction 237990 Construction Construction
Other information services 519100 Communications or utilities Services
Other legal services 541190 Professions Professions
Other machinery, equipment and supplies 417900 Wholesalers and distributors Wholesalers and distributors
Other management consulting services 541619 Business Services
Other miscellaneous (including Online) 418900 Wholesalers and distributors Wholesalers and distributors
Other miscellaneous store retailers 453900 Other retail stores Sales
Other motor vehicle dealers 441200 Automative Sales
Other personal and household goods repair and maintenance 811490 Repairs and maintenance Services
Other personal services 812900 Entertainment or recreation Services
Other professional, scientific and technical services including online 541990 Professions Professions
Other scientific and technical consulting services 541690 Business Services
Other racing facilities and related activities 711214 Entertainment or recreation Services
Independent athletes performing before a paying audience 711215 Entertainment or recreation Services
Sports teams and clubs performing before a paying audience 711217 Entertainment or recreation Services
Other support activities for transportation 488990 Transportation or storage Services
Other telecommunications 517910 Communications or utilities Services
Other transit and ground passenger transportation 485990 Transportation or storage Services
Out-patient care centres 621400 Professions Professions
Paint and wallpaper stores 444120 Other retail stores Sales
Painting and wall covering contractors 238320 Construction Construction
Paper 322000 Manufacturing Manufacturing
Paper, paper product and disposable plastic product 418200 Wholesalers and distributors Wholesalers and distributors
Pay and specialty television 515210 Communications or utilities Services
Performing arts companies 711100 Entertainment or recreation Services
Personal care services 812100 Personal or household Services
Personal goods 414400 Wholesalers and distributors Wholesalers and distributors
Petroleum and coal product 324000 Manufacturing Manufacturing
Petroleum products 412110 Wholesalers and distributors Wholesalers and distributors
Pharmaceuticals, toiletries, cosmetics and sundries 414500 Wholesalers and distributors Wholesalers and distributors
Pharmacies and drug stores 446110 Other retail stores Sales
Marketing research and public opinion polling 541910 Professions Professions
Translation and interpretation services including online 541930 Professions Professions
Photographic services 541920 Other Services
Photographic services 541920 Professions Professions
Plastics and rubber products 326000 Manufacturing Manufacturing
Plumbing, heating and air-conditioning contractors 238220 Construction Construction
Postal service 491110 Transportation or storage Services
Post-production and other motion picture and video industries 512190 Entertainment or recreation Services
Poured concrete foundation and structure contractors 238110 Construction Construction
Primary metal 331000 Manufacturing Manufacturing
Printing and related support activities 323000 Manufacturing Manufacturing
Private households 814110 Other Services
Promoters (presenters) of performing arts, sports and similar events 711300 Entertainment or recreation Services
Radio and television broadcasting 515100 Communications or utilities Services
Rail transportation 482100 Transportation or storage Services
Real estate agents 531211 Finance, insurance, or real estate Services
Real estate property managers 531310 Finance, insurance, or real estate Services
Recyclable material 418100 Wholesalers and distributors Wholesalers and distributors
Religious, grant-making, civic, and professional and similar organizations 813000 Other Services
Remediation and other waste management services 562900 Business Services
Residential building construction 236110 Construction Construction
Reupholstery and furniture repair 811420 Repairs and maintenance Services
Roofing contractors 238160 Construction Construction
Rooming and boarding houses 721310 Accommodation, food, or beverage Services
Recreational vehicle (rv) parks and recreational camps 721200 Accommodation, food, or beverage Services
Satellite telecommunications 517410 Communications or utilities Services
Scenic and sightseeing transportation, land 487110 Transportation or storage Services
Scenic and sightseeing transportation, other 487990 Transportation or storage Services
Scenic and sightseeing transportation, water 487210 Transportation or storage Services
School and employee bus transportation 485410 Transportation or storage Services
Educational services 611000 Education, health or social Services
Scientific research and development services 541700 Professions Professions
Securities, commodity contracts, and other financial investment and related activities 523000 Finance, insurance, or real estate Services
Self-storage mini-warehouses 531130 Finance, insurance, or real estate Services
Services for the elderly and persons with disabilities 624120 Personal or household Services
Services to buildings and dwellings 561700 Other Services
Sewing, needlework and piece goods stores 451130 Other retail stores Sales
Shoe stores 448210 Other retail stores Sales
Siding contractors 238170 Construction Construction
Site preparation contractors 238910 Construction Construction
Software publishers (except video game publishers) 511211 Communications or utilities Services
Sound recording industries 512200 Entertainment or recreation Services
Specialized design services 541400 Professions Professions
Specialized freight trucking 484200 Transportation or storage Services
Specialty food stores 445200 Food or beverage store Sales
Sporting goods stores 451110 Other retail stores Sales
Sports stadiums and other presenters with facilities 711319 Entertainment or recreation Services
Structural steel and precast concrete contractors 238120 Construction Construction
Supermarkets and other grocery (except convenience) stores 445110 Food or beverage store Sales
Support activities for air transportation 488100 Transportation or storage Services
Support activities for animal production 115210 Agricultural or animal Services
Support activities for animal production 115210 Livestock farm Farming industry
Support activities for crop production 115110 Agricultural or animal Services
Support activities for crop production 115110 Field-crop farm Farming industry
Support activities for forestry 115310 Natural resource industries Natural resource industries
Support activities for mining, and oil and gas extraction 213100 Natural resource industries Natural resource industries
Support activities for rail transportation 488210 Transportation or storage Services
Support activities for road transportation 488400 Transportation or storage Services
Support activities for water transportation 488300 Transportation or storage Services
Surveying and mapping (except geophysical) services 541370 Professions Professions
Tax preparation services 541213 Professions Professions
Taxi service 485310 Transportation or storage Services
Testing laboratories 541380 Professions Professions
Textile mills 313000 Manufacturing Manufacturing
Textile product mills 314000 Manufacturing Manufacturing
Textile, clothing and footwear 414100 Wholesalers and distributors Wholesalers and distributors
Tile and terrazzo contractors 238340 Construction Construction
Timber tract operations 113110 Natural resource industries Natural resource industries
Transportation equipment 336000 Manufacturing Manufacturing
Travel agencies 561510 Other Services
Travel arrangement and reservation services 561500 Business Services
Traveller accommodation 721100 Accommodation, food, or beverage Services
Urban transit systems 485110 Transportation or storage Services
Used merchandise stores 453310 Other retail stores Sales
Used motor vehicle parts and accessories 415310 Wholesalers and distributors Wholesalers and distributors
Utility system construction 237100 Construction Construction
Vending machine operators 454210 Direct Sales
Veterinary services 541940 Professions Professions
Video game design and development services 541515 Business Services
Video game publishers 511212 Communications or utilities Services
Vocational rehabilitation services 624310 Education, health or social Services
Warehousing and storage 493100 Transportation or storage Services
Waste collection 562110 Business Services
Waste treatment and disposal 562210 Business Services
Water, sewage and other systems 221300 Natural resource industries Natural resource industries
Wholesale trade agents and brokers (not Online) 419120 Wholesalers and distributors Wholesalers and distributors
Wired and wireless telecommunications carriers (except satellite) 517310 Communications or utilities Services
Wood product 321000 Manufacturing Manufacturing
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: