Industry codes

When completing Form T2125, Statement of Business or Professional 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.

 Construction

  • Drywall and insulation contractors - 238310
  • Electrical contractors and other wiring installation contractors - 238210
  • Elevator and escalator installation contractors - 238291
  • Finish carpentry contractors - 238350
  • Flooring contractors - 238330
  • Framing contractors - 238130
  • Glass and glazing contractors - 238150
  • Highway, street and bridge construction - 237310
  • Land subdivision - 237210
  • Masonry contractors - 238140
  • Non-residential building construction - 236200
  • Painting and wall covering contractors - 238320
  • Plumbing, heating and air-conditioning contractors - 238220
  • Poured concrete foundation and structure contractors - 238110
  • Residential building construction - 236110
  • Roofing contractors - 238160
  • Siding contractors - 238170
  • Site preparation contractors - 238910
  • Structural steel and precast concrete contractors - 238120
  • Tile and terrazzo contractors - 238340
  • Utility system construction - 237100
  • Other building finishing contractors - 238390
  • Other foundation, structure and building exterior contractors - 238190
  • Other heavy and civil engineering construction - 237990
  • All other building equipment contractors - 238299
  • All other specialty trade contractors - 238990

Manufacturing

  • Beverage and tobacco product- 312000
  • Chemical - 325000
  • Clothing - 315000
  • Computer and electronic product - 334000
  • Electrical equipment, appliance and component - 335000
  • Fabricated metal products - 332000
  • Food - 311000
  • Furniture and related product - 337000
  • Leather and allied product - 316000
  • Machinery - 333000
  • Non-metallic mineral product - 327000
  • Paper - 322000
  • Petroleum and coal product - 324000
  • Plastics and rubber products - 326000
  • Primary metal - 331000
  • Printing and related support activities - 323000
  • Textile mills - 313000
  • Textile product mills- 314000
  • Transportation equipment - 336000
  • Wood product - 321000
  • Miscellaneous - 339000

Natural resource industries

  • Coal mining - 212100
  • Contract logging - 113312
  • Electric power generation, transmission and distribution - 221100
  • Forest nurseries and gathering of forest products - 113210
  • Hunting and trapping - 114210
  • Logging (except contract) - 113311
  • Metal ore mining - 212200
  • Natural gas distribution - 221200
  • Non-metallic mineral mining and quarrying - 212300
  • Oil and gas extraction - 211100
  • Support activities for mining and oil and gas extraction - 213100
  • Support activities for forestry - 115310
  • Timber tract operations - 113110
  • Water, sewage and other systems - 221300

Professions

  • Architectural services - 541310
  • Bookkeeping, payroll and related services - 541215
  • Building inspection services - 541350
  • Drafting services - 541340
  • Engineering services - 541330
  • Financial and investment advice - Online - 523990
  • Geophysical surveying and mapping services - 541360
  • Home health care services - 621600
  • Landscape architectural services - 541320
  • Medical and diagnostic laboratories - 621500
  • Offices of accountants - 541212
  • Offices of dentists - 621210
  • Offices of lawyers - 541110
  • Offices of mental health practitioners - (except physicians) - 621330
  • Offices of notaries - 541120
  • Offices of other health practitioners (incl. chiropractors, optometrists, speech therapists, psychologists) - 621300
  • Offices of physicians - 621110
  • Out-patient care centres - 621400
  • Scientific research and development services - 541700
  • Specialized design services - 541400
  • Surveying and mapping (except geophysical) services - 541370
  • Tax preparation services - 541213
  • Testing laboratories - 541380
  • Veterinary services (including animal hospitals) - 541940
  • Other advice and counselling - Online - 541990
  • Other ambulatory health care services - 621900
  • Other legal services - 541190
  • Other professional, scientific and technical services - 541900

Sales

Automotive

  • Automobile dealers - 441100
  • Automotive parts, accessories and tire stores - 441300
  • Gasoline stations with convenience stores - 447110
  • Other motor vehicle dealers - 441200
  • Other gasoline stations - 447190

Direct sales

  • Direct selling establishments including cosmetics, food or beverages, fuel,
    household goods and newspaper delivery - 454300
  • Electronic shopping and mail-order houses - 454110
  • Vending machine operators - 454210

Food or beverage stores

  • Beer, wine and liquor stores - 445310
  • Convenience stores - 445120
  • Specialty food stores - 445200
  • Supermarkets and other grocery (except convenience) stores - 445110

Household goods stores

  • Electronics and appliances stores (incl. TV, stereo, computers) - 443100
  • Furniture stores - 442110
  • Home furnishing stores - 442200

Other retail stores

  • Audio and video recording stores - 443146
  • Book stores and news dealers - 451310
  • Camera and photographic supplies stores - 443145
  • Clothing stores - 448100
  • Department stores - 452110
  • Florists - 453110
  • Gift, novelty and souvenir stores - 453220
  • Hardware stores - 444130
  • Health and personal care stores - 446100
  • Hobby, toy and game stores - 451120
  • Home centres - 444110
  • Jewellery, luggage and leather goods stores - 448300
  • Lawn and garden equipment and supplies stores - 444200
  • Musical instrument and supplies stores - 451140
  • Office supplies and stationery stores - 453210
  • Other building material dealers - 444190
  • Other general merchandise stores - 452900
  • Other miscellaneous store retailers - 453900
  • Paint and wallpaper stores - 444120
  • Pharmacies and drug stores - 446110
  • Pre-recorded tape, compact disc and record stores - 451220
  • Sewing, needlework and piece goods stores - 451130
  • Shoe stores - 448210
  • Sporting goods stores - 451110
  • Used merchandise stores - 453310

Services

Accommodation, food, or beverage services

  • Caterers - 722320
  • Drinking places (alcoholic beverages) - 722410
  • Food service contractors - 722310
  • Full-service restaurants - 722511
  • Limited-service eating places - 722512
  • Mobile food services - 722330
  • Rooming and boarding houses - 721310
  • RV (recreational vehicle) parks and recreational camps - 721200
  • Traveller accommodation - 721100

Agricultural or animal services

  • Support activities for animal production - 115210
  • Support activities for crop production - 115110

Business services

  • Administrative management and general management consulting services - 541611
  • Advertising, public relations, and related Services - 541800
  • Business support services - 561400
  • Computer systems design and related services (including programmers, analysts) - 541514
  • Data processing, hosting, and related services - 518210
  • Employment services - 561300
  • Environmental consulting services - 541620
  • Facilities support services - 561210
  • Human resources consulting services - 541612
  • Internet publishing and broadcasting, and web search portals - 519130
  • Investigation and security services - 561600
  • Management of companies and enterprises - 551100
  • Office administrative services - 561110
  • Remediation and other waste management services - 562900
  • Travel arrangement and reservation services - 561500
  • Video game developers - 541515
  • Waste collection - 562110
  • Waste treatment and disposal - 562210
  • Other business support services (incl. Online) - 561900
  • Other management consulting services - 541619
  • Other scientific and technical consulting services - 541690

Communications or utilities

  • Advertising material distribution services - 541870
  • Newspaper, periodical, book and directory publishers - 511100
  • Pay and specialty television - 515210
  • Radio and television broadcasting - 515100
  • Satellite telecommunications - 517410
  • Software publishers (except video game) - 511211
  • Wired telecommunications carriers (incl. internet service providers) - 517100
  • Wireless telecommunications carriers (except satellite) - 517210
  • Other information services - 519100
  • Other telecommunications - 517910
  • Video game publishers - 511212

Education, health, or social services

  • Child daycare services - 624410
  • Community food and housing, and emergency and other relief services - 624200
  • Fine arts, athletic instruction and language schools - 611600
  • Individual and family services - 624100
  • Non-instructional education services - 611710
  • Nursing and residential care facilities - 623000
  • Schools including business, technical, trade, colleges and universities - 611000
  • Vocational rehabilitation services - 624310
  • All other schools and instruction (including tutors) - 611690

Entertainment or recreation

  • Agents and managers for artists, athletes, entertainers and other public figures - 711410
  • Amusement parks and arcades - 713100
  • Gambling industries - 713200
  • Heritage institutions - 712100
  • Horse race tracks - 711213
  • Independent artists, writers and performers - 711500
  • Internet publishing and broadcasting, and Web search portals (including online gambling and pornography) - 519130
  • Motion picture and video distribution - 512120
  • Motion picture and video exhibition - 512130
  • Motion picture and video production - 512110
  • Performing arts companies - 711100
  • Post-production and other motion picture and video industries - 512190
  • Promoters (presenters) of performing arts, sports and similar events - 711300
  • Sound recording industries - 512200
  • Sports stadiums and other presenters with facilities - 711319
  • Sports teams and clubs - 711211
  • Other amusement and recreation industries - 713990
  • Other personal services (including Online psychic, escorts, dating, party planning, personal shopping) - 812900
  • Other spectator sports - 711218

Finance, insurance, or real estate

  • Claims adjusters - 524291
  • Credit intermediation and related activities - 522000
  • Insurance agencies and brokerages - 524210
  • Lessors of non-financial intangible assets (except copyrighted works) - 533110
  • Lessors of non-residential buildings (except mini-warehouses) - 531120
  • Lessors of other real estate property - 531190
  • Lessors of social housing projects - 531112
  • Offices of real estate appraisers - 531320
  • Offices of real estate brokers - 531212
  • Real estate agents - 531211
  • Real estate property managers - 531310
  • Securities, commodity contracts, and other financial investment and related activities - 523000
  • Self-storage mini-warehouses - 531130
  • All other insurance related activities - 524299
  • Other activities related to real estate - 531390

Personal or household services

  • Carpet and upholstery cleaning services - 561740
  • Dry cleaning and laundry services - 812300
  • Funeral services - 812200
  • Personal care services (e.g. hair, tanning salons, diet centers - non medical) - 812100
  • Services for the elderly and persons with disabilities - 624120

Repairs and maintenance

  • Appliance repair and maintenance - 811412
  • Automotive body, paint and interior repair and maintenance - 811121
  • Automotive exhaust system repair - 811112
  • Automotive glass replacement shops - 811122
  • Car washes - 811192
  • Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance - 811310
  • Electronic and precision equipment repair and maintenance (incl. TV, radio, stereo, computer, camera) - 811210
  • Footwear and leather goods repair - 811430
  • General automotive repair - 811111
  • Home and garden equipment repair and maintenance - 811411
  • Re-upholstery and furniture repair - 811420
  • All other automotive repair and maintenance - 811199
  • Other automotive mechanical and electrical repair and maintenance - 811119
  • Other personal and household goods repair and maintenance - 811490

Transportation or storage

  • Air transportation - 481000
  • Charter bus industry - 485510
  • Couriers - 492110
  • Deep sea, coastal and Great Lakes water transportation - 483100
  • Freight transportation arrangement - 488500
  • General freight trucking - 484100
  • Inland water transportation - 483200
  • Interurban and rural bus transportation - 485210
  • Limousine service - 485320
  • Local messengers and local delivery - 492200
  • Postal service - 491110
  • Rail transportation - 482100
  • Scenic and sightseeing transportation, land - 487110
  • Scenic and sightseeing transportation, other - 487990
  • Scenic and sightseeing transportation, water - 487210
  • School and employee bus transportation - 485410
  • Specialized freight trucking - 484200
  • Support activities for air transportation - 488100
  • Support activities for rail transportation - 488210
  • Support activities for road transportation - 488400
  • Support activities for water transportation - 488300
  • Taxi service - 485310
  • Urban transit systems - 485110
  • Warehousing and storage - 493100
  • Other support activities for transportation - 488990
  • Other transit and ground passenger transportation - 485990

Other services

  • Automotive equipment rental and leasing - 532100
  • Commercial and industrial machinery and equipment rental and leasing - 532400
  • Consumer goods rental - 532200
  • General rental centres - 532310
  • Janitorial services (except window cleaning) - 561722
  • Photographic services - 541920
  • Private households - 814110
  • Religious, grant-making, civic, and professional and similar organizations - 813000
  • Services to buildings and dwellings (incl. exterminators, chimney and window cleaners) - 561700
  • Travel agencies - 561510

Wholesalers - Distributors

  • Agricultural supplies - 418300
  • Beverage - 413200
  • Business-to-business electronic markets (Online) - 419110
  • Chemical (except agricultural) and allied product - 418410
  • Cigarette and tobacco product - 413310
  • Computer and communications equipment and supplies - 417300
  • Construction, forestry, mining, and industrial machinery, equipment
    and supplies - 417200
  • Electrical, plumbing, heating and air-conditioning equipment and supplies - 416100
  • Farm product - 411100
  • Farm, lawn and garden machinery and equipment - 417110
  • Food - 413100
  • Home entertainment equipment and household appliance - 414200
  • Home furnishings - 414300
  • Lumber, millwork, hardware and other building supplies - 416300
  • Metal service centres - 416210
  • Motor vehicle - 415100
  • New motor vehicle parts and accessories - 415200
  • Paper, paper product and disposable plastic product - 418200
  • Personal goods - 414400
  • Petroleum product - 412110
  • Pharmaceuticals, toiletries, cosmetics and sundries - 414500
  • Recyclable material - 418100
  • Textile, clothing and footwear - 414100
  • Used motor vehicle parts and accessories - 415310
  • Wholesale trade agents and brokers (Not Online) - 419120
  • Other machinery, equipment and supplies - 417900
  • Other miscellaneous (including Online) 418900

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