Monthly Wholesale Trade Survey (MWTS) - Sales in Volume 2023

Deflation of wholesale sales

Introduction

With the November 2018 release of the Monthly Wholesale Trade Survey (MWTS) results (reference month September 2018), the base year and reference year of the deflated wholesale sales have been updated from 2007 to 2012.

The purpose of this document is to present an overview of the deflation methodology used for producing the volume measures of sales from the MWTS.

Purpose of deflation

Changes in the value of sales collected at current prices (i.e. at the time the sales took place) may be attributable to changes in prices or quantities sold, or both. To study the activity of the wholesale sector, it is often desirable to remove the variations due to price changes from the values at current prices in order to obtain an indicator of the changes in the quantities sold, i.e. an indicator of the volume of sales. This process is known as deflation.

Derivation of wholesale sales price indices

The main price indices used to deflate wholesale sales are the selling price indices obtained from the Wholesale Services Price Index (WSPI) program. However, the WSPI data are not available in time to deflate the most recent observations of wholesale sales as the WSPI program produces monthly data that are released on a quarterly basis with about a four-month lag.

It is thus necessary to use derived price indices to extend the WSPI-based ones for the most current months, until the WSPI data become available, at which time the derived price indices are replaced by the WSPI-based ones.

In what follows, we describe how price indices, with base year 2012, are computed for the deflation of wholesale sales. We first describe how the WSPI data are used, and then how the derived price indices are constructed.

Price indices based on the WSPI

From the WSPI program, monthly selling price indices are available at the five-digit North American Industry Classification System (NAICS) industry level. These selling price indices are weighted together using the Paasche formula to obtain a sale price index for each of the wholesale trade industries published by the MWTS.

The weights used to combine the selling price indices into an industry price index are the proportions of the sales of the five-digit NAICS industries within each industry. These weights are obtained from the Annual Wholesale Trade Survey (AWTS). They vary from year to year; i.e. the 2012 proportions of sales are used in 2012, those of 2013 in 2013, and so on. For the two most recent years, the last available annual data from the AWTS are used.

Derived price indices

To extend the WSPI-based price indices, a derived price index for each industry had to be constructed based on assumptions that capture the main elements thought to affect wholesalers' selling prices. These derived price indices are based on the prices of the NAPCS which are a part of each of the 5-digit NAICS (in the AWTS commodity file) that are normally collected from the WSPI, and on the proportion of the fluctuations in the exchange rate of the dollar that is immediately passed on to the trade group's customers.

a) Main assumptions

Wholesalers trade a portion of the total supply of a commodity in Canada. The total supply is the sum of domestic production and imports. For the products whose prices are determined by the IPPI, a wholesale price index is obtained by combining a domestic production price index with an import price index from IATD.

Wholesalers sell domestically and on export markets with perhaps differentiated prices. It is assumed, however, that they set their prices according to the changes in the prices of the commodities that they trade whether the commodities are exported or not.

It is also assumed that the variations in the price of a commodity are the same across wholesale industries. This means that a commodity sold by various industries has the same price index, but the weight of that commodity will vary across industries.

b) Wholesale commodity prices

A wholesale price index for each commodity is obtained by a weighted combination of a domestic production price index with an import price index.

Most of the domestic production prices are taken from the Industrial Product Price Index program. The Raw Materials Price Index, Commercial Software Price Index, and Consumer Price Index are used to fill in the data-gaps for products where the IPPI lacks coverage.

For the import components, the current-weighted (Paasche) import price indices on a customs basis from the International Trade Price Index program are used.

c) Industry prices

The commodity price indices are then weighted together using the Paasche formula to obtain a sale price index for each industry. The weights used are based on the proportion of the industry total sales accounted by each commodity according to the AWTS.

d) Adjustment for the exchange rate of the dollar

Many of the import prices used in the derivation of the wholesale commodity price indices fully and immediately reflect the exchange rate fluctuations of the dollar. However, wholesalers do not necessarily adjust their prices immediately to compensate for those fluctuations; generally, they will change their prices to reflect only a proportion of them, and maybe with a lag.

A comparison of the industry's price indices with the selling price indices from the WSPI program showed that the price indices for many industries required an adjustment to account for the incomplete pass-through of the fluctuations in the exchange rate of the dollar.

These pass-through adjustments were evaluated and applied, when necessary, to the industry price indices.

These adjusted industry price indices are the derived price indices.

Derivation of the volume of wholesale sales

Two measures of the total volume of wholesale sales are computed. One is the volume of sales at constant prices, the other is the volume of sales in chained dollars. Both are seasonally adjusted.

Volume at constant prices (Laspeyres formula)

The volume of sales at constant prices uses the relative importance of the products' prices in a previous period, currently the year 2012, to evaluate the change in the quantities sold. This year is called the base year. The resulting deflated values are said to be "at 2012 prices". Using the prices of a previous period to measure current activity provides a representative measurement of the current volume of activity with respect to that period.

The price indices used to obtain the volume of sales at constant prices are the extended price indices, i.e. the WSPI-based price indices extended with the derived price indices described earlier.

The nominal (current dollars) sales of each industry are divided by their respective extended WSPI-based price index, and then the total volume of sales at constant prices is obtained by adding the volume of sales across the 28 industries covered by the MWTS.

Chained volume index (Fisher formula)

The chained index of the volume of total sales is the geometric mean of two evaluations of the change in the quantities sold between two consecutive months. One evaluation uses the prices of the previous month to evaluate the change; the other uses the prices of the current month.

Since the general tendency for commodity prices is to increase, the evaluation based on the prices of the previous month tends to overstate the change in quantities; i.e. as price increases, buyers tend to buy more of a cheaper commodity. Therefore, using the prices of a previous period to value the quantities bought currently may lead to an overstatement of the change in quantities.

Similarly, the evaluation of the change in the quantities sold using the prices of the current month will tend to understate the change in quantities as this approach gives more weight to the lower priced commodities than to the higher priced ones.

Hence, the geometric average of the two evaluations of the monthly change in quantities (with the previous and current monthly prices) mitigates these under- and over-statements. The chained index of the volume of total sales thus captures the effect of the most recent price changes in the change in volume, as it combines the changes in volume measured with respect to both the current and previous month's prices.

The geometric average of the changes in volume of total sales is computed monthly, and then the monthly variations are chained to provide a time series of the changes in volumes. The time series is then scaled to be equal to the total value of wholesale sales in current dollars for the year 2012.

As the only monthly price and quantity information available are the price and volume data for the 28 industries covered by the MWTS, the chained volume index of sales is only computed for the Wholesale Trade sector as a whole.

Volume of wholesale sales for 2004-2011

Above, we described how the volume of wholesale sales at 2012 prices was obtained for the period starting with January 2012. But the MWTS data based on NAICS begin in January 2004.

In order to provide an as long as possible time series of the volume of wholesale sales, we linked the data for the period 2004 to 2011 at 2007 constant prices (for the Laspeyres series), and at 2007 prices (for the Fisher chained series), to the current period starting in 2012.

This linking preserves the monthly growth rates of the data published at 2007 prices.

How to read the correspondence table: NAICS Canada 2022 Version 1.0 - ISIC Rev. 4

The correspondence of the North American Industry Classification System (NAICS) Canada 2022 Version 1.0 to the International Standard Industrial Classification of all Economic Activities Revision 4 (ISIC Rev. 4) is shown in the table below. The table shows the Canadian interpretation of the relationships between the two classifications.

The correspondence is shown at the lowest level of both classifications, namely at the 6-digit level in NAICS and the 4-digit level in ISIC except in the three cases where the link is to a 3-digit ISIC code, where more precise links to ISIC are not possible.

The relationships between the two classifications can be simple or complex. The following examples are presented to illustrate how the table should be read.

In the first example, a NAICS class links exactly to one ISIC class, their coverage of activities being the same. All of the activities in NAICS 212210 are found in ISIC B0710.

Example 1
NAICS Canada 2022 Version 1.0 ISIC Rev. 4
212210 Iron ore mining B0710 Mining of iron ores

In the second example, each NAICS class links to a portion of the same ISIC. Each of NAICS 311340, 311351 and 311352 is a subset of ISIC C1073. The last column contains explanatory notes.

An asterisk attached to the ISIC alpha-numeric code indicates that a NAICS class is equal to a portion of an ISIC class. The explanatory note provides a short description of the nature of the overlap between the NAICS and ISIC classes.

Example 2
NAICS Canada 2022 Version 1.0 ISIC Rev. 4 Explanatory notes
311340 Non-chocolate confectionery manufacturing C1073* Manufacture of cocoa, chocolate and sugar confectionery Manufacturing of non-chocolate confectionery (e.g., lozenges, chewing gum)
311351 Chocolate and chocolate confectionery manufacturing from cacao beans C1073* Manufacture of cocoa, chocolate and sugar confectionery Chocolate and chocolate confectionery, manufactured from cacao beans
311352 Confectionery manufacturing from purchased chocolate C1073* Manufacture of cocoa, chocolate and sugar confectionery Confectionery, manufactured from purchased chocolate

In the third example, a NAICS class is equivalent to more than one ISIC class. NAICS 115210 is equal to ISIC A0162 plus a portion of ISIC M7500. The last column contains explanatory notes.

Example 3
NAICS Canada 2022 Version 1.0 ISIC Rev. 4 Explanatory notes
115210 Support activities for animal production A0162 Support activities for animal production  
M7500* Veterinary activities Vaccinating livestock and pets (except by veterinarians

Correspondence Table: NAICS Canada 2022 Version 1.0 - ISIC Rev. 4

How to read the correspondence table: NAICS Canada 2022 Version 1.0 - ISIC Rev. 4

CSV version (CSV, 257.78 KB)
NAICS Canada 2022 Version 1.0 - ISIC Rev. 4
NAICS Canada 2022 Version 1.0 Code NAICS Canada 2022 Version 1.0 Title ISIC Rev. 4 Code ISIC Rev. 4 Title Explanatory Notes
111110 Soybean farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Soybean farming
111120 Oilseed (except soybean) farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Oilseed (except soybean) farming
111130 Dry pea and bean farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Dry pea and bean farming
111140 Wheat farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Wheat farming
111150 Corn farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Corn (except sweet corn) farming
111160 Rice farming A0112 Growing of rice  
111190 Other grain farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Grain, including wild rice (except oil seeds, dry peas and beans, wheat, corn and rice) farming and combinations of this industry group
111211 Potato farming A0113* Growing of vegetables and melons, roots and tubers Potatoes, yams and sweet potatoes farming
111219 Other vegetable (except potato) and melon farming A0113* Growing of vegetables and melons, roots and tubers Vegetables (except potatoes, peppers, mangels and other roots and tubers) and melons, grown in open fields
111219 Other vegetable (except potato) and melon farming A0119* Growing of other non-perennial crops Mangels and other roots and tubers (except potato)
111219 Other vegetable (except potato) and melon farming A0128* Growing of spices, aromatic, drug and pharmaceutical crops Pepper farming (e.g., bell, chili, green, hot, red, sweet)
111310 Orange groves A0123* Growing of citrus fruits Orange growing
111320 Citrus (except orange) groves A0123* Growing of citrus fruits Growing citrus fruits (except oranges)
111330 Non-citrus fruit and tree nut farming A0121 Growing of grapes  
111330 Non-citrus fruit and tree nut farming A0122 Growing of tropical and subtropical fruits  
111330 Non-citrus fruit and tree nut farming A0124 Growing of pome fruits and stone fruits  
111330 Non-citrus fruit and tree nut farming A0125* Growing of other tree and bush fruits and nuts Growing of berries or edible nuts
111330 Non-citrus fruit and tree nut farming A0126 Growing of oleaginous fruits  
111330 Non-citrus fruit and tree nut farming A0127* Growing of beverage crops Coffee farming
111411 Mushroom production A0113* Growing of vegetables and melons, roots and tubers Mushrooms, farming
111411 Mushroom production A0130* Plant propagation Mushroom spawn farming
111412 Cannabis grown under cover A0128* Growing of spices, aromatic, drug and pharmaceutical crops Marijuana and cannabis grown under cover, hydroponically, cannabis seeds and seedlings grown under cover
111412 Cannabis grown under cover A0163* Post-harvest crop activities processing for primary markets cannabis grown under cover
111419 Other food crops grown under cover A0113* Growing of vegetables and melons, roots and tubers Vegetables and fruits, growing under cover
111419 Other food crops grown under cover A0125* Growing of other tree and bush fruits and nuts Fruits, growing under cover
111419 Other food crops grown under cover A0128* Growing of spices, aromatic, drug and pharmaceutical crops Spice crops, growing under cover
111419 Other food crops grown under cover A0322* Freshwater aquaculture Seaweed, growing under cover
111421 Nursery and tree production A0129* Growing of other perennial crops Short rotation tree farming (e.g., Christmas trees)
111421 Nursery and tree production A0130* Plant propagation Growing of shrubs, sod, seedlings, and similar nursery stock; tree nurseries (except forest tree nurseries)
111422 Floriculture production A0119* Growing of other non-perennial crops Flower growing, including flower seeds
111910 Tobacco farming A0115 Growing of tobacco  
111920 Cotton farming A0116* Growing of fibre crops Cotton farming
111930 Sugar-cane farming A0114 Growing of sugar cane  
111940 Hay farming A0119* Growing of other non-perennial crops Alfalfa, clover, hay and forage crops (except corn for grain) farming
111993 Fruit and vegetable combination farming A011X* Growing of non-perennial crops Fruit and vegetable combinations farming (non-perennial)
111993 Fruit and vegetable combination farming A012X* Growing of perennial crops Fruit and vegetable combinations farming (perennial)
111994 Maple syrup and products production A0129* Growing of other perennial crops Growing maple trees for the harvest of maple sap; maple sugar bush operating
111994 Maple syrup and products production A0230* Gathering of non-wood forest products Maple sap concentrating and gathering in the wild
111994 Maple syrup and products production C1072* Manufacture of sugar Maple sugars and syrups produced in a separate central facility
111995 Cannabis grown in open fields A0128* Growing of spices, aromatic, drug and pharmaceutical crops cannabis seeds and seedling growing in open fields
111995 Cannabis grown in open fields A0163* Post-harvest crop activities harvesting, trimming, curing and drying cannabis grown in open fields, processing for primary markets cannabis grown in open fields
111999 All other miscellaneous crop farming A0111* Growing of cereals (except rice), leguminous crops and oil seeds Combination field crop farming; peanut farming
111999 All other miscellaneous crop farming A0113* Growing of vegetables and melons, roots and tubers Sugar beets grown in open fields; chicory farming (except marijuana)
111999 All other miscellaneous crop farming A0116* Growing of fibre crops Fibre crop farming (e.g., hemp, kenaf, sisal, abaca, ramie, flax fibre and similar)
111999 All other miscellaneous crop farming A0127* Growing of beverage crops Tea, maté and spices, grown in open fields
111999 All other miscellaneous crop farming A0128* Growing of spices, aromatic, drug and pharmaceutical crops Spice farming not grown under cover (e.g., ginseng, cloves, echinacea, mint, ginger, anise); hops farming
111999 All other miscellaneous crop farming A0129* Growing of other perennial crops Rubber plantations
111999 All other miscellaneous crop farming A0150* Mixed farming Combinations of crops, livestock, and animal specialties (primarily but less than 66% crops)
112110 Beef cattle ranching and farming, including feedlots A0141* Raising of cattle and buffaloes Beef cattle ranching and farming, including feedlots
112120 Dairy cattle and milk production A0141* Raising of cattle and buffaloes Production of raw cow milk
112210 Hog and pig farming A0145 Raising of swine/pigs  
112310 Chicken egg production A0146* Raising of poultry Chicken egg and chicken hatcheries
112320 Broiler and other meat-type chicken production A0146* Raising of poultry Broiler and fryer chicken and capon farming
112330 Turkey production A0146* Raising of poultry Turkey meat and eggs farming
112340 Poultry hatcheries A0146* Raising of poultry Poultry hatcheries
112391 Combination poultry and egg production A0146* Raising of poultry Poultry, egg and hatchery in combination
112399 All other poultry production A0146* Raising of poultry Ducks, geese and exotic poultry, raising (except ostrich and emu)
112399 All other poultry production A0149* Raising of other animals Ostrich or emu farming
112410 Sheep farming A0144* Raising of sheep and goats Raising sheep and wool production
112420 Goat farming A0144* Raising of sheep and goats Goat farming, goats milk production and mohair farming
112510 Aquaculture A0321 Marine aquaculture  
112510 Aquaculture A0322* Freshwater aquaculture Freshwater farming and hatcheries of freshwater fish, animals and plant aquaculture
112910 Apiculture A0149* Raising of other animals Beekeeping services and honey and bees wax production
112920 Horse and other equine production A0142 Raising of horses and other equines  
112930 Fur-bearing animal and rabbit production A0149* Raising of other animals Fur-bearing animals (e.g., rabbits, chinchillas, muskrats)
112991 Animal combination farming A014X* Animal production This combination of various livestock animals does not exist at the ISIC 4-digit level.
112999 All other miscellaneous animal production A0141* Raising of cattle and buffaloes Bison raising
112999 All other miscellaneous animal production A0143 Raising of camels and camelids  
112999 All other miscellaneous animal production A0149* Raising of other animals Aviaries; domestic pets; other animals, n.e.c. (e.g., worms, snakes), raising
112999 All other miscellaneous animal production A0150* Mixed farming Combinations of crops, livestock, and animal specialties (primarily but less than 66% animals)
113110 Timber tract operations A0210* Silviculture and other forestry activities Growing of standing timber (except in forestry nurseries)
113210 Forest nurseries and gathering of forest products A0210* Silviculture and other forestry activities Forest nurseries
113210 Forest nurseries and gathering of forest products A0230* Gathering of non-wood forest products Gathering of forest products in the wild except maple syrup (mushrooms, gums, barks, berries, cork, balsams, moss and truffles)
113311 Logging (except contract) A0220* Logging Logging operations (except contract) including Christmas trees, fuelwood, and hewn timbers
113311 Logging (except contract) C1610* Sawmilling and planing of wood Producing wood chips in forest
113312 Contract logging A0220* Logging Contract logging
113312 Contract logging A0240* Support services to forestry Transport of logs within the forest; recovering of beached logs
114113 Salt water fishing A0170* Hunting, trapping and related service activities Capturing seals and walruses
114113 Salt water fishing A0311* Marine fishing Salt water fishing; marine crustaceans and mollusks; gathering marine organisms like sponges or seaweed; catching saltwater animals in the wild
114114 Freshwater fishing A0312 Freshwater fishing  
114210 Hunting and trapping A0170* Hunting, trapping and related service activities Hunting and trapping activities only
115110 Support activities for crop production A0161 Support activities for crop production  
115110 Support activities for crop production A0163 Post-harvest crop activities  
115110 Support activities for crop production A0164 Seed processing for propagation  
115210 Support activities for animal production A0162 Support activities for animal production  
115210 Support activities for animal production M7500* Veterinary activities Vaccinating livestock and pets (except by veterinarians)
115310 Support activities for forestry A0240* Support services to forestry Forestry service activities (e.g., fire-fighting; log-hauling by truck, in the bush; timber cruising; silviculture; pest control; timber estimating)
211110 Oil and gas extraction (except oil sands) B0510* Mining of hard coal Coal gasification or liquefaction at the mine site
211110 Oil and gas extraction (except oil sands) B0610* Extraction of crude petroleum crude oil extraction; heavy crude upgrading
211110 Oil and gas extraction (except oil sands) B0620* Extraction of natural gas Except in-situ or mined oil sands extraction
211141 In-situ oil sands extraction B0610 Extraction of crude petroleum  
211142 Mined oil-sands extraction B0610 Extraction of crude petroleum  
212114 Bituminous coal mining B0510* Mining of hard coal Anthracite or bituminous, mining
212115 Subbituminous coal mining B0520* Mining of lignite Subbituminous coal mining
212116 Lignite coal mining B0520* Mining of lignite Lignite coal mining
212210 Iron ore mining B0710 Mining of iron ores  
212220 Gold and silver ore mining B0729* Mining of other non-ferrous metal ores Gold and silver ore mining
212231 Lead-zinc ore mining B0729* Mining of other non-ferrous metal ores Lead-zinc ore mining
212232 Nickel-copper ore mining B0729* Mining of other non-ferrous metal ores Nickel-copper ore mining
212233 Copper-zinc ore mining B0729* Mining of other non-ferrous metal ores Copper-zinc ore mining
212291 Uranium ore mining B0721* Mining of uranium and thorium ores Radioactive ores (i.e., uranium, radium), mining
212291 Uranium ore mining B0729* Mining of other non-ferrous metal ores Vanadium, mining
212299 All other metal ore mining B0721* Mining of uranium and thorium ores Thorium, mining
212299 All other metal ore mining B0729* Mining of other non-ferrous metal ores Metal ores n.e.c., except thorium (e.g., bauxite, cobalt, magnesium, manganese, tungsten, mercury, molybdenum, rare earths), mining
212314 Granite mining and quarrying B0810* Quarrying of stone, sand and clay Granite mining and quarrying
212315 Limestone mining and quarrying B0810* Quarrying of stone, sand and clay Limestone (except agricultural) mining and quarrying
212315 Limestone mining and quarrying B0891* Mining of chemical and fertilizer minerals Agricultural limestone, mining, quarrying, grinding and pulverizing
212316 Marble mining and quarrying B0810* Quarrying of stone, sand and clay Marble mining and quarrying, including mica schist
212317 Sandstone mining and quarrying B0810* Quarrying of stone, sand and clay Sandstone mining and quarrying
212323 Sand and gravel mining and quarrying B0810* Quarrying of stone, sand and clay Sand and gravel mining and quarrying
212326 Shale, clay and refractory mineral mining and quarrying B0810* Quarrying of stone, sand and clay Shale quarrying, clay pits, refractory minerals (e.g., dolomite, bentonite), quarrying
212326 Shale, clay and refractory mineral mining and quarrying B0899* Other mining and quarrying n.e.c. Minerals n.e.c. (e.g., brucite, feldspar, magnesite, olivine and topaz (non-gem)), quarrying
212392 Diamond mining B0899* Other mining and quarrying n.e.c. Diamond mining
212393 Salt mining B0893* Extraction of salt Salt mining (except the manufacture of food grade salt)
212394 Asbestos mining B0899* Other mining and quarrying n.e.c. Asbestos mining
212395 Gypsum mining B0810* Quarrying of stone, sand and clay Gypsum mining
212396 Potash mining B0891* Mining of chemical and fertilizer minerals Mining, beneficiating or otherwise preparing potash
212397 Peat extraction B0892 Extraction of peat  
212398 All other non-metallic mineral mining and quarrying B0891* Mining of chemical and fertilizer minerals Chemical and fertilizer minerals n.e.c. (e.g., alum; apatite; arsenic; barite; borax; boron; fluorospar; ocher; phosphate rock; pyrites; soda ash; sulfur), mining
212398 All other non-metallic mineral mining and quarrying B0899* Other mining and quarrying n.e.c. Non-metallic minerals n.e.c. (e.g., actinolite; amethyst; corundum; diatomaceous earth; graphite; mica (except mica schist); talc; precious stones (except diamonds)), mining and quarrying
213111 Oil and gas contract drilling B0910* Support activities for petroleum and natural gas extraction Oil and gas contract drilling
213117 Contract drilling (except oil and gas) B0990* Support activities for other mining and quarrying Contract drilling (except oil and gas)
213118 Services to oil and gas extraction B0910* Support activities for petroleum and natural gas extraction Services to oil and gas extraction (e.g., acidizing wells, bailing wells, cementing oil and gas well casings), on a contract basis
213119 Other support activities for mining B0990* Support activities for other mining and quarrying Other support services for mining on a fee or contract basis, except overburden removal (e.g., anthracite culm bank recovery or mine exploration services (except geophysical or oil and gas)
213119 Other support activities for mining F4312* Site preparation Mining services n.e.c. (e.g., contract: mine developing, overburden removal, mine draining and pumping)
221111 Hydro-electric power generation D3510* Electric power generation, transmission and distribution Hydro-electric power generation
221112 Fossil-fuel electric power generation D3510* Electric power generation, transmission and distribution Fossil-fuel electric power generation
221113 Nuclear electric power generation D3510* Electric power generation, transmission and distribution Nuclear electric power generation
221119 Other electric power generation D3510* Electric power generation, transmission and distribution Other electric power generation (e.g., solar, tidal, wind, geothermal)
221121 Electric bulk power transmission and control D3510* Electric power generation, transmission and distribution Electric bulk power transmission and control
221122 Electric power distribution D3510* Electric power generation, transmission and distribution Electric power distribution
221210 Natural gas distribution D3520 Manufacture of gas; distribution of gaseous fuels through mains  
221310 Water supply and irrigation systems E3600 Water collection, treatment and supply  
221310 Water supply and irrigation systems H4930* Transport via pipeline Water supply pipelines, long distance
221320 Sewage treatment facilities E3700* Sewerage Sewage treatment facilities
221330 Steam and air-conditioning supply D3530* Steam and air conditioning supply Production and or distribution of steam, heated or cooled air
236110 Residential building construction F4100* Construction of buildings Residential building construction (e.g., single family houses, multi family buildings, including high-rise buildings)
236210 Industrial building and structure construction F4100* Construction of buildings Industrial building and structure construction (except industrial facilities)
236210 Industrial building and structure construction F4290* Construction of other civil engineering projects Construction of industrial facilities (e.g., chemical plants)
236210 Industrial building and structure construction F4390* Other specialized construction activities Industrial oven construction
236220 Commercial and institutional building construction F4100* Construction of buildings Commercial and institutional building construction (except stadium construction)
236220 Commercial and institutional building construction F4290* Construction of other civil engineering projects Stadium construction
237110 Water and sewer line and related structures construction F4220* Construction of utility projects Water and sewer line and related structures construction
237120 Oil and gas pipeline and related structures construction F4220* Construction of utility projects Gas mains; gas, oil pipelines; construction; pipeline, wrapping
237120 Oil and gas pipeline and related structures construction F4290* Construction of other civil engineering projects Natural gas cleaning and processing plants, petroleum refineries, and petrochemical plants, construction
237130 Power and communication line and related structures construction F4220* Construction of utility projects Power and communication line and related structures construction
237210 Land subdivision F4290* Construction of other civil engineering projects Land subdivision
237310 Highway, street and bridge construction F4210* Construction of roads and railways Highway, street and bridge, and airport runway construction and repair; painting lines on roadways and parking areas; highway sign and guardrail erection (except by specialized contractors)
237310 Highway, street and bridge construction F4321* Electrical installation Traffic signalling and lighting installation contractors
237990 Other heavy and civil engineering construction F4210* Construction of roads and railways Construction of tunnels, subways, and railroads
237990 Other heavy and civil engineering construction F4220* Construction of utility projects Construction of utility plants
237990 Other heavy and civil engineering construction F4290* Construction of other civil engineering projects Other heavy and civil engineering construction n.e.c.
237990 Other heavy and civil engineering construction F4312* Site preparation Microtunneling, soil stabilization using anchored earth procedures
238110 Poured concrete foundation and structure contractors F4390* Other specialized construction activities Poured concrete foundation and structure contractors
238120 Structural steel and precast concrete contractors F4390* Other specialized construction activities Structural steel and precast concrete contractors
238130 Framing contractors F4390* Other specialized construction activities Framing contractors
238140 Masonry contractors F4330* Building completion and finishing Stucco work; glass block laying
238140 Masonry contractors F4390* Other specialized construction activities Masonry work (except stucco and glass block laying)
238150 Glass and glazing contractors F4330* Building completion and finishing Glass and glazing contractors
238160 Roofing contractors F4390* Other specialized construction activities Roofing contractors
238170 Siding contractors F4390* Other specialized construction activities Siding contractors
238190 Other foundation, structure and building exterior contractors F4390* Other specialized construction activities Other foundation, structure and building exterior contractors
238210 Electrical contractors and other wiring installation contractors F4321* Electrical installation Electrical contractors and other wiring installation contractors (except satellite dish installation)
238220 Plumbing, heating and air-conditioning contractors C3320* Installation of industrial machinery and equipment Industrial furnace installation
238220 Plumbing, heating and air-conditioning contractors F4322 Plumbing, heat and air-conditioning installation  
238220 Plumbing, heating and air-conditioning contractors F4390* Other specialized construction activities Chimney liner installation
238220 Plumbing, heating and air-conditioning contractors N8129* Other building and industrial cleaning activities Boiler chipping, cleaning and scaling
238291 Elevator and escalator installation contractors F4329* Other construction installation Elevator and escalator installation contractors
238299 All other building equipment contractors C3312* Repair of machinery Service station equipment maintenance and repair
238299 All other building equipment contractors C3320* Installation of industrial machinery and equipment Installation of industrial machinery including activities of millwrights
238299 All other building equipment contractors F4321* Electrical installation Satellite dish (household), installation and service
238299 All other building equipment contractors F4329* Other construction installation Other construction installation n.e.c
238310 Drywall and insulation contractors F4329* Other construction installation Soundproofing and insulation
238310 Drywall and insulation contractors F4330* Building completion and finishing Drywall, plastering and suspended ceiling, installation
238320 Painting and wall covering contractors F4330* Building completion and finishing Painting and wall covering contractors
238330 Flooring contractors F4330* Building completion and finishing Flooring contractors
238340 Tile and terrazzo contractors F4330* Building completion and finishing Tile and terrazzo contractors
238350 Finish carpentry contractors F4330* Building completion and finishing Finish carpentry contractors
238390 Other building finishing contractors F4330* Building completion and finishing Modular furniture attachment and installation; partition installation; laboratory equipment furniture installation
238390 Other building finishing contractors F4390* Other specialized construction activities Bathtubs, refinishing; drapery hardware, window shades and blinds, installation; custom metal kitchen cabinets and counters; concrete, sealing, coating and waterproofing
238910 Site preparation contractors F4311 Demolition  
238910 Site preparation contractors F4312* Site preparation Site preparation contractors preparing land for building construction (e.g., land clearing and levelling; excavating and grading)
238910 Site preparation contractors F4390* Other specialized construction activities Site preparation contractors n.e.c. (e.g., pile driving; installation of septic systems, construction equipment rental with an operator (except cranes))
238990 All other specialty trade contractors F4210* Construction of roads and railways Installation of interlocking stone or block
238990 All other specialty trade contractors F4390* Other specialized construction activities Sand blasting building; except installation of interlocking stone
311111 Dog and cat food manufacturing C1080* Manufacture of prepared animal feeds Dog and cat food, manufacturing
311119 Other animal food manufacturing C1080* Manufacture of prepared animal feeds Animal food (except dog and cat), manufacturing
311211 Flour milling C1030* Processing and preserving of fruit and vegetables Fruit and potato flour, milling
311211 Flour milling C1061* Manufacture of grain mill products Grain milling; flour (except fruit and potato), milling
311214 Rice milling and malt manufacturing C1061* Manufacture of grain mill products Rice, milling
311214 Rice milling and malt manufacturing C1103* Manufacture of malt liquors and malt Malt, manufacturing
311221 Wet corn milling C1040* Manufacture of vegetable and animal oils and fats Crude and refined vegetable oils made by wet milling
311221 Wet corn milling C1062* Manufacture of starches and starch products Corn starch and corn oil, manufacturing
311224 Oilseed processing C1040* Manufacture of vegetable and animal oils and fats Production of all vegetable and nut oils (except corn oil)
311225 Fat and oil refining and blending C1040* Manufacture of vegetable and animal oils and fats Edible animal fats and oils, refining and blending; vegetable fats and oils and inedible animal fats and oils, refining and blending
311225 Fat and oil refining and blending C1062* Manufacture of starches and starch products Corn oil, made from purchased oils
311230 Breakfast cereal manufacturing C1061* Manufacture of grain mill products Breakfast cereal, manufacturing
311310 Sugar manufacturing C1072* Manufacture of sugar Sugar (except maple sugars and syrups), manufacturing
311340 Non-chocolate confectionery manufacturing C1073* Manufacture of cocoa, chocolate and sugar confectionery Non-chocolate confectionery (e.g., lozenges, gum), manufacturing
311351 Chocolate and chocolate confectionery manufacturing from cacao beans C1073* Manufacture of cocoa, chocolate and sugar confectionery Chocolate and chocolate confectionery manufacturing from cacao beans
311352 Confectionery manufacturing from purchased chocolate C1073* Manufacture of cocoa, chocolate and sugar confectionery Confectionery manufacturing from purchased chocolate
311410 Frozen food manufacturing C1010* Processing and preserving of meat Frozen meat entrées, prepared, manufacturing
311410 Frozen food manufacturing C1030* Processing and preserving of fruit and vegetables Frozen fruits and vegetables (including preparations thereof), processing
311410 Frozen food manufacturing C1071* Manufacture of bakery products Frozen french toast, pancakes, waffles, manufacturing
311410 Frozen food manufacturing C1074* Manufacture of macaroni, noodles, couscous and similar farinaceous products Frozen pasta, manufacturing
311410 Frozen food manufacturing C1075* Manufacture of prepared meals and dishes Other frozen specialties (e.g., dinners, pot pies, soups (except seafood), pizza), manufacturing
311410 Frozen food manufacturing C1079* Manufacture of other food products n.e.c. Frozen soup and whipped topping
311420 Fruit and vegetable canning, pickling and drying C1030* Processing and preserving of fruit and vegetables Fruits and vegetables (except soups, canned specialties, ketchup and similar tomato sauces), canning, pickling, drying and dehydrating
311420 Fruit and vegetable canning, pickling and drying C1074* Manufacture of macaroni, noodles, couscous and similar farinaceous products Pasta-based products, canning
311420 Fruit and vegetable canning, pickling and drying C1075* Manufacture of prepared meals and dishes Canned specialties based on fruits or vegetables, including baked beans, bean sprouts, Chinese food and mincemeat, manufacturing
311420 Fruit and vegetable canning, pickling and drying C1079* Manufacture of other food products n.e.c. Canned baby food; soups, broths, soup mixes; condiment (i.e., ketchup, salsa), manufacturing
311511 Fluid milk manufacturing C1050* Manufacture of dairy products Fluid milk, manufacturing
311515 Butter, cheese, and dry and condensed dairy product manufacturing C1050* Manufacture of dairy products Butter; cheese; dry and condensed dairy products, manufacturing
311515 Butter, cheese, and dry and condensed dairy product manufacturing C1079* Manufacture of other food products n.e.c. Except butter; cheese; dry and condensed dairy products, manufacturing
311520 Ice cream and frozen dessert manufacturing C1050* Manufacture of dairy products Ice cream and frozen dessert, manufacturing
311614 Rendering and meat processing from carcasses C1010* Processing and preserving of meat Sausages and other meat products from purchased carcasses, manufacturing; edible and inedible animal fats and oils, rendering
311614 Rendering and meat processing from carcasses C1079* Manufacture of other food products n.e.c. Meat extracts (except poultry and small game), made from purchased meat
311615 Poultry slaughtering and processing C1010* Processing and preserving of meat Slaughtering and preparing of poultry and small game meat products
311616 Beef cattle slaughtering C1010* Processing and preserving of meat Beef (except poultry and small game), slaughtering
311616 Beef cattle slaughtering C1079* Manufacture of other food products n.e.c. Production of beef extracts produced in slaughtering plants
311617 Hog slaughtering C1010* Processing and preserving of meat Hog (except poultry and small game), slaughtering
311617 Hog slaughtering C1079* Manufacture of other food products n.e.c. Production of hog extracts produced in slaughtering plants
311619 Other animal slaughtering C1010* Processing and preserving of meat Other animal (except poultry and small game), slaughtering
311619 Other animal slaughtering C1079* Manufacture of other food products n.e.c. Production of other meat extracts produced in slaughtering plants
311710 Seafood product preparation and packaging A0311* Marine fishing Catching and processing aboard the fishing boat
311710 Seafood product preparation and packaging C1010* Processing and preserving of meat Whale meat production
311710 Seafood product preparation and packaging C1020 Processing and preserving of fish, crustaceans and molluscs  
311710 Seafood product preparation and packaging C1040* Manufacture of vegetable and animal oils and fats Marine fats and oils, processing (canned or frozen)
311710 Seafood product preparation and packaging C1075* Manufacture of prepared meals and dishes Seafood dinners and stews, prepared and packaged, frozen or canned
311710 Seafood product preparation and packaging C1079* Manufacture of other food products n.e.c. Fish and other seafood soups, chowders, and broths, manufacturing
311811 Bakeries, manufacture of products for retail sale C1071* Manufacture of bakery products Retail bakeries
311814 Commercial bakeries and frozen bakery product manufacturing C1071* Manufacture of bakery products Commercial bakeries and frozen bakery product, manufacturing
311821 Cookie and cracker manufacturing C1071* Manufacture of bakery products Cookie and cracker, manufacturing
311824 Flour mixes, dough, and pasta manufacturing from purchased flour C1061* Manufacture of grain mill products Flour mixes and dough manufacturing from purchased flour
311824 Flour mixes, dough, and pasta manufacturing from purchased flour C1074* Manufacture of macaroni, noodles, couscous and similar farinaceous products Dry pasta, manufacturing
311824 Flour mixes, dough, and pasta manufacturing from purchased flour C1075* Manufacture of prepared meals and dishes Prepared dry pasta meals, manufacturing
311830 Tortilla manufacturing C1071* Manufacture of bakery products Tortilla, manufacturing
311911 Roasted nut and peanut butter manufacturing C1030* Processing and preserving of fruit and vegetables Roasted nut and peanut butter, manufacturing
311919 Other snack food manufacturing C1030* Processing and preserving of fruit and vegetables Potato chips and similar potato snacks, manufacturing
311919 Other snack food manufacturing C1071* Manufacture of bakery products Baked snacks (e.g., corn chips, pretzels, tortilla chips), manufacturing; snacks foods, not prepared by baking (e.g., corn chips, tortilla chips), manufacturing
311920 Coffee and tea manufacturing C1079* Manufacture of other food products n.e.c. Coffee (including concentrates) and tea, manufacturing
311930 Flavouring syrup and concentrate manufacturing C1030* Processing and preserving of fruit and vegetables Fruit-based flavouring syrups and concentrates; apple cider non-alcoholic, manufacturing
311930 Flavouring syrup and concentrate manufacturing C1079* Manufacture of other food products n.e.c. Flavouring syrups and concentrates (except fruit and coffee), manufacturing
311940 Seasoning and dressing manufacturing B0893* Extraction of salt Mining and processing of table salt
311940 Seasoning and dressing manufacturing C1030* Processing and preserving of fruit and vegetables Fruit-based extracts (e.g., lemon), manufacturing
311940 Seasoning and dressing manufacturing C1079* Manufacture of other food products n.e.c. Spices, sauces and salad dressings (except flavouring syrups and concentrates) or processing of salt
311990 All other food manufacturing C1030* Processing and preserving of fruit and vegetables Fresh vegetables and fruits, cutting, peeling, slicing
311990 All other food manufacturing C1074* Manufacture of macaroni, noodles, couscous and similar farinaceous products Fresh pasta, manufacturing
311990 All other food manufacturing C1075* Manufacture of prepared meals and dishes Fried noodles and dried pasta dish mixes made entirely of purchased dried ingredients
311990 All other food manufacturing C1079* Manufacture of other food products n.e.c. Other food products n.e.c., manufacturing
312110 Soft drink and ice manufacturing C1104 Manufacture of soft drinks; production of mineral waters and other bottled waters  
312110 Soft drink and ice manufacturing D3530* Steam and air conditioning supply Ice (except dry ice), manufacturing
312120 Breweries C1103* Manufacture of malt liquors and malt Ale, lager, porter, stout brewing
312130 Wineries C1101* Distilling, rectifying and blending of spirits Brandy, distilling
312130 Wineries C1102 Manufacture of wines  
312140 Distilleries C1101* Distilling, rectifying and blending of spirits Beverage spirits (except brandy), distilling
312140 Distilleries C2011* Manufacture of basic chemicals Ethyl alcohol production from fermented materials
312210 Tobacco stemming and redrying C1200* Manufacture of tobacco products Tobacco stemming and redrying
312220 Tobacco product manufacturing C1200* Manufacture of tobacco products Tobacco product, manufacturing
312310 Cannabis product manufacturing C3290* Other manufacturing n.e.c cannabis cigarette manufacturing, cannabis processing, manufacture of cannabis products for recreational use
312310 Cannabis product manufacturing C2011* Manufacture of basic chemicals cannabis e-liquids and concentrates manufacturing
312310 Cannabis product manufacturing C1079* Manufacture of other food products, n.e.c cannabis edibles manufacturing, cannabis-infused food and beverages manufacturing
312310 Cannabis product manufacturing C2100* Manufacturing of pharamceuticals, medicinal chemical and botanical products manufacturing of cannabis products for medicinal use
313110 Fibre, yarn and thread mills C1311* Preparation and spinning of textile fibres Fibre, yarn and thread mills
313210 Broad-woven fabric mills C1312 Weaving of textiles  
313210 Broad-woven fabric mills C1420* Manufacture of articles of fur Artificial fur on woven base
313220 Narrow fabric mills and schiffli machine embroidery C1399* Manufacture of other textiles n.e.c. Narrow fabric and embroidery, manufacturing
313230 Nonwoven fabric mills C1399* Manufacture of other textiles n.e.c. Nonwoven fabric (e.g., felt), manufacturing
313240 Knit fabric mills C1391 Manufacture of knitted and crocheted fabrics  
313240 Knit fabric mills C1399* Manufacture of other textiles n.e.c. Lace mills
313240 Knit fabric mills C1420* Manufacture of articles of fur Artificial fur on knit base
313310 Textile and fabric finishing C1311* Preparation and spinning of textile fibres Thread and fibre, preparation
313310 Textile and fabric finishing C1313* Finishing of textiles Textile finishing (e.g., bleaching, dyeing, sponging, shrinking), except preparation of fibre
313320 Fabric coating C1313* Finishing of textiles Waterproofing, coating, impregnating apparel products, for the trade; fabric, coating (except rubberized); purchased garment, coating, impregnating or rubberizing
313320 Fabric coating C2219* Manufacture of other rubber products Rubberized fabric, manufacturing
314110 Carpet and rug mills C1393* Manufacture of carpets and rugs Carpets and rugs (except bindings or carpets and rugs made from purchased fabric), manufacturing
314120 Curtain and linen mills C1392* Manufacture of made-up textile articles, except apparel Curtains and linens (except plastic), manufacturing
314120 Curtain and linen mills C2220* Manufacture of plastics products Plastic shower curtains and table cloths made from purchased materials
314910 Textile bag and canvas mills C1392* Manufacture of made-up textile articles, except apparel Textile bags and canvas products n.e.c., manufacturing
314910 Textile bag and canvas mills C1512* Manufacture of luggage, handbags and the like, saddlery and harness Plastic blanket bags, cut and sewn, manufacturing
314910 Textile bag and canvas mills C2220* Manufacture of plastics products Plastic blanket bags, heat seamed, manufacturing
314990 All other textile product mills C1311* Preparation and spinning of textile fibres Textile waste fibres, processing
314990 All other textile product mills C1313* Finishing of textiles Embroidery, decorative stitching or contract mill menders
314990 All other textile product mills C1392* Manufacture of made-up textile articles, except apparel Textile products cut and sewn n.e.c. (e.g., bath mats and sets, sleeping bags, banners and flags, hammocks)
314990 All other textile product mills C1393* Manufacture of carpets and rugs Carpets and rugs made from purchased fabric and carpet and rug binding for the trade
314990 All other textile product mills C1394 Manufacture of cordage, rope, twine and netting  
314990 All other textile product mills C1399* Manufacture of other textiles n.e.c. Manufacture of other textiles n.e.c.
314990 All other textile product mills C1410* Manufacture of wearing apparel, except fur apparel Textile diapers, manufacturing; embroidering on clothing
315120 Apparel knitting mills C1430* Manufacture of knitted and crocheted apparel Hosiery and sock, manufacturing
315250 Cut and sew apparel manufacturing (except contractors) C1410* Manufacture of wearing apparel, except fur apparel Cut and sew operations on materials owned by others (e.g., sewing arms to shirt bodies)
315250 Cut and sew apparel manufacturing (except contractors) C1420* Manufacture of articles of fur Fur clothing, cut and sewn from materials owned by others
315990 Clothing accessories and other clothing manufacturing C1399* Manufacture of other textiles n.e.c. Apparel findings and trimmings, made from purchased fabric
315990 Clothing accessories and other clothing manufacturing C1410* Manufacture of wearing apparel, except fur apparel Neckties, scarves, mufflers, dickeys, headbands, hats, caps, leather gloves and mittens et millinery
315990 Clothing accessories and other clothing manufacturing C1420* Manufacture of articles of fur Fur mittens and gloves, manufacturing
315990 Clothing accessories and other clothing manufacturing C2219* Manufacture of other rubber products Rubber bathing caps, manufacturing
316110 Leather and hide tanning and finishing C1511 Tanning and dressing of leather; dressing and dyeing of fur  
316210 Footwear manufacturing C1520* Manufacture of footwear Footwear (except cut stock), manufacturing
316990 Other leather and allied product manufacturing C1410* Manufacture of wearing apparel, except fur apparel Industrial work accessories (e.g., welder's leather jackets, leggings, sleeves and aprons), manufacturing
316990 Other leather and allied product manufacturing C1512* Manufacture of luggage, handbags and the like, saddlery and harness Luggage, handbags, small articles of leather (e.g., wallets, key cases, coin purses), horse whips, saddlery and harness, manufacturing
316990 Other leather and allied product manufacturing C1520* Manufacture of footwear Footwear cut stock, manufacturing
321111 Sawmills (except shingle and shake mills) C1610* Sawmilling and planing of wood Manufacturing basic wood products in sawmills
321112 Shingle and shake mills C1622 Manufacture of builders' carpentry and joinery  
321114 Wood preservation C1610* Sawmilling and planing of wood Wood preservation
321211 Hardwood veneer and plywood mills C1621* Manufacture of veneer sheets and wood-based panels Hardwood veneer and plywood, manufacturing
321212 Softwood veneer and plywood mills C1621* Manufacture of veneer sheets and wood-based panels Softwood veneer and plywood, manufacturing
321215 Structural wood product manufacturing C1621* Manufacture of veneer sheets and wood-based panels Laminated veneer lumber (LVL), manufacturing
321215 Structural wood product manufacturing C1622* Manufacture of builders' carpentry and joinery Structural wood members (e.g., glue-laminated arches, I-beams, roof trusses, finger-joined lumber), manufacturing
321216 Particle board and fibreboard mills C1621* Manufacture of veneer sheets and wood-based panels Particle board and fireboard, manufacturing
321217 Waferboard mills C1621* Manufacture of veneer sheets and wood-based panels Waferboard, manufacturing
321911 Wood window and door manufacturing C1622* Manufacture of builders' carpentry and joinery Wood window and door, manufacturing
321919 Other millwork C1610* Sawmilling and planing of wood Wood flooring and dimension stock manufacturing; purchased lumber re-sawing
321919 Other millwork C1622* Manufacture of builders' carpentry and joinery Millwork, n.e.c. (e.g., baseboards, cornices, porch columns, shutters, wood mouldings), manufacturing
321919 Other millwork C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Blocks for the manufacture of smoking pipes
321920 Wood container and pallet manufacturing C1623* Manufacture of wooden containers Nailed wood boxes and shook; wood pallets and skids; wood cooperage and stock, manufacturing
321920 Wood container and pallet manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Wooden jewellery boxes, manufacturing
321991 Manufactured (mobile) home manufacturing C1622* Manufacture of builders' carpentry and joinery Manufactured (mobile) home, manufacturing
321992 Prefabricated wood building manufacturing C1622* Manufacture of builders' carpentry and joinery Prefabricated wood building, manufacturing
321999 All other miscellaneous wood product manufacturing C1610* Sawmilling and planing of wood Lumber, kiln drying; wood excelsior, wood flour, fuelwood from purchased sawmill waste, manufacturing
321999 All other miscellaneous wood product manufacturing C1623* Manufacture of wooden containers Wood cable reels and cloth winding reels, manufacturing
321999 All other miscellaneous wood product manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Wood products n.e.c. (e.g., prefabricated fencing, handicrafts, ladders, household-type woodenware), manufacturing
321999 All other miscellaneous wood product manufacturing C2220* Manufacture of plastics products Plastic boot and shoe lasts, manufacturing
321999 All other miscellaneous wood product manufacturing C3100* Manufacture of furniture Manufacturing of wood cabinets (e.g. television, radio, sewing machine)
322111 Mechanical pulp mills C1701* Manufacture of pulp, paper and paperboard Mechanical pulp, manufacturing
322112 Chemical pulp mills C1701* Manufacture of pulp, paper and paperboard Chemical pulp, manufacturing
322121 Paper (except newsprint) mills C1701* Manufacture of pulp, paper and paperboard Paper mills (except newsprint)
322121 Paper (except newsprint) mills C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Corrugated paper or paperboard or containers made in paper mills, manufacturing
322121 Paper (except newsprint) mills C1709* Manufacture of other articles of paper and paperboard Paper stationery made in paper mills; sanitary paper goods made in paper mills
322121 Paper (except newsprint) mills C2399* Manufacture of other non-metallic mineral products n.e.c. Tar paper made in paper mills
322122 Newsprint mills C1701* Manufacture of pulp, paper and paperboard Newsprint, manufacturing
322130 Paperboard mills C1701* Manufacture of pulp, paper and paperboard Paperboard mills
322130 Paperboard mills C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Corrugated paperboard or containers made in paperboard mills
322130 Paperboard mills C1709* Manufacture of other articles of paper and paperboard Paper stationery and sanitary paper goods made in paperboard mills
322211 Corrugated and solid fibre box manufacturing C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Corrugated and solid fibre box, manufacturing
322212 Folding paperboard box manufacturing C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Folding paperboard box, manufacturing
322219 Other paperboard container manufacturing C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Setup paperboard boxes; sanitary food containers, manufacturing
322219 Other paperboard container manufacturing C1709* Manufacture of other articles of paper and paperboard Paperboard containers n.e.c. (e.g., fibre cones, cores; paper cups, straws), manufacturing
322220 Paper bag and coated and treated paper manufacturing C1399* Manufacture of other textiles n.e.c. Pressure-sensitive cloth tape (e.g., duct tape), manufacturing
322220 Paper bag and coated and treated paper manufacturing C1701* Manufacture of pulp, paper and paperboard Coated and laminated paper n.e.c., manufacturing
322220 Paper bag and coated and treated paper manufacturing C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Laminated and coated bags, manufacturing
322220 Paper bag and coated and treated paper manufacturing C1709* Manufacture of other articles of paper and paperboard Coated board, gummed paper products, pressure-sensitive paper and tape, made from purchased material
322220 Paper bag and coated and treated paper manufacturing C2220* Manufacture of plastics products Cellophane adhesive tape, made from purchased material
322220 Paper bag and coated and treated paper manufacturing C2420* Manufacture of basic precious and other non-ferrous metals Foil laminates, made from purchased foil
322220 Paper bag and coated and treated paper manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Bags, made from purchased foil
322230 Stationery product manufacturing C1709* Manufacture of other articles of paper and paperboard Stationery product, manufacturing
322291 Sanitary paper product manufacturing C1709* Manufacture of other articles of paper and paperboard Sanitary paper product, manufacturing
322299 All other converted paper product manufacturing C1701* Manufacture of pulp, paper and paperboard Crepe paper, made from purchased paper
322299 All other converted paper product manufacturing C1702* Manufacture of corrugated paper and paperboard and of containers of paper and paperboard Die-cut paper products (except for office use), made from purchased paper or paperboard, manufacturing
322299 All other converted paper product manufacturing C1709* Manufacture of other articles of paper and paperboard Converted paper products n.e.c. (articles made of coated or laminated paper), and paper novelties, manufacturing
323113 Commercial screen printing C1313* Finishing of textiles Screen printing on made-up textile articles (e.g., placemats, napkins and towels)
323113 Commercial screen printing C1811* Printing Screen printing labels and tags; screen printing on plastics, glass, paper and metal
323114 Quick printing C1811* Printing Quick printing
323114 Quick printing N8219* Photocopying, document preparation and other specialized office support activities Quick printing, combined with photocopy services
323115 Digital printing C1811* Printing Digital printing
323116 Manifold business forms printing C1811* Printing Manifold business forms printing (e.g., check book and refills, business forms, sales book)
323119 Other printing C1709* Manufacture of other articles of paper and paperboard Labels and tags (except silk-screen), printing
323119 Other printing C1811* Printing Printing, n.e.c. (e.g., blankbooks, photo albums, scrapbooks, and loose-leaf binders)
323120 Support activities for printing C1812 Service activities related to printing  
324110 Petroleum refineries C1920* Manufacture of refined petroleum products Petroleum products, manufactured in refineries
324121 Asphalt paving mixture and block manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Asphalt paving mixture and block, manufacturing
324122 Asphalt shingle and coating material manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Asphalt shingle and coating material, manufacturing
324190 Other petroleum and coal product manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Pressed sawdust logs with petroleum binder, manufacturing
324190 Other petroleum and coal product manufacturing C1910* Manufacture of coke oven products Manufacture of coke oven products
324190 Other petroleum and coal product manufacturing C1920* Manufacture of refined petroleum products Hard coal fuel briquettes, lignite coal fuel briquettes, lubricating oils and greases; products made from refined petroleum, manufacturing
325110 Petrochemical manufacturing C1920* Manufacture of refined petroleum products Lubricating oils and greases; products made from refined petroleum, manufacturing
325110 Petrochemical manufacturing C2011* Manufacture of basic chemicals Petrochemicals (i.e., cyclic aromatic and acyclic (aliphatic) hydrocarbons), manufacturing
325120 Industrial gas manufacturing C2011* Manufacture of basic chemicals Industrial gas (e.g., refrigerant gases, liquid or compressed air, dry ice), manufacturing
325130 Synthetic dye and pigment manufacturing C2011* Manufacture of basic chemicals Synthetic dye and pigment, manufacturing
325181 Alkali and chlorine manufacturing C2011* Manufacture of basic chemicals Alkali (e.g., sodium bicarbonate, caustic soda) and chlorine, manufacturing
325189 All other basic inorganic chemical manufacturing C2011* Manufacture of basic chemicals Nuclear fuel elements; radioactive chemical elements, and inorganic basic chemicals n.e.c., manufacturing
325189 All other basic inorganic chemical manufacturing C2012* Manufacture of fertilizers and nitrogen compounds Ammonium chloride, hydroxide and molybdate, manufacturing
325190 Other basic organic chemical manufacturing C1910* Manufacture of coke oven products Pitch, made by distillation of coal tar
325190 Other basic organic chemical manufacturing C2011* Manufacture of basic chemicals Organic basic chemicals n.e.c., manufacturing
325190 Other basic organic chemical manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Water pigments for finishing leather, manufacturing
325190 Other basic organic chemical manufacturing C2029* Manufacture of other chemical products n.e.c. Fatty acids, synthetic essential oils, manufacturing
325190 Other basic organic chemical manufacturing C2100* Manufacture of pharmaceuticals, medicinal chemical and botanical products Salicylic acid (except medicinal), manufacturing
325210 Resin and synthetic rubber manufacturing C2013* Manufacture of plastics and synthetic rubber in primary forms Resin and synthetic rubber, manufacturing
325220 Artificial and synthetic fibres and filaments manufacturing C2030 Manufacture of man-made fibres  
325220 Artificial and synthetic fibres and filaments manufacturing C2220* Manufacture of plastics products Cellophane film or sheet, manufacturing
325313 Chemical fertilizer (except potash) manufacturing C2011* Manufacture of basic chemicals Phosphoric acid, manufacturing
325313 Chemical fertilizer (except potash) manufacturing C2012* Manufacture of fertilizers and nitrogen compounds Chemical fertilizers (except potash and phosphoric acid), manufacturing
325314 Mixed fertilizer manufacturing C2012* Manufacture of fertilizers and nitrogen compounds Mixed fertilizer (e.g., nitrogenous, phosphatic or potassic), manufacturing
325320 Pesticide and other agricultural chemical manufacturing C2021* Manufacture of pesticides and other agrochemical products Pesticide and other agricultural chemical, manufacturing
325410 Pharmaceutical and medicine manufacturing C2029* Manufacture of other chemical products n.e.c. Diagnostic reagents, manufacturing
325410 Pharmaceutical and medicine manufacturing C2100* Manufacture of pharmaceuticals, medicinal chemical and botanical products Radioactive in-vivo diagnostic substances, pharmaceutical and medicinal products (including salicylic acid), manufacturing
325510 Paint and coating manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Paint and coating, manufacturing
325520 Adhesive manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Caulking compounds, manufacturing
325520 Adhesive manufacturing C2029* Manufacture of other chemical products n.e.c. Adhesives, manufacturing
325610 Soap and cleaning compound manufacturing C2011* Manufacture of basic chemicals Lyes, manufacturing
325610 Soap and cleaning compound manufacturing C2021* Manufacture of pesticides and other agrochemical products Household and industrial disinfectants, manufacturing
325610 Soap and cleaning compound manufacturing C2023* Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations Soap and cleaning compounds n.e.c., manufacturing
325610 Soap and cleaning compound manufacturing C2029* Manufacture of other chemical products n.e.c. Textile and leather finishing agents (e.g., soluble oils, softeners and penetrants); laundry starches, manufacturing
325620 Toilet preparation manufacturing C2023* Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations Toilet preparation (including hair dyes and tints), manufacturing
325910 Printing ink manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Printing ink, manufacturing
325920 Explosives manufacturing C2029* Manufacture of other chemical products n.e.c. Explosives and pyrotechnic products (e.g., propellant powders), manufacturing
325991 Custom compounding of purchased resins C2013* Manufacture of plastics and synthetic rubber in primary forms Custom compounding of purchased resins
325999 All other miscellaneous chemical product manufacturing C2011* Manufacture of basic chemicals Distilled water, manufacturing
325999 All other miscellaneous chemical product manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Textile dye preparations and other household dye or tinting preparations (except hair), manufacturing
325999 All other miscellaneous chemical product manufacturing C2023* Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations Degreasing solvents and incense, manufacturing
325999 All other miscellaneous chemical product manufacturing C2029* Manufacture of other chemical products n.e.c. Specialty chemical preparations n.e.c. (e.g., photographic chemicals and film, plates and paper; synthetic oils (e.g., cutting, lubricating); natural essential oils; fireworks; writing and drawing inks; matches; barbecue starter fluid), manufacturing
325999 All other miscellaneous chemical product manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Drilling mud compounds, conditioners and additives (except bentonite), manufacturing
325999 All other miscellaneous chemical product manufacturing C2817* Manufacture of office machinery and equipment (except computers and peripheral equipment) Toner cartridges, manufacturing
325999 All other miscellaneous chemical product manufacturing N8292* Packaging activities Aerosol packaging services
326111 Plastic bag and pouch manufacturing C2220* Manufacture of plastics products Plastic bag and pouch, manufacturing
326114 Plastic film and sheet manufacturing C2220* Manufacture of plastics products Plastic film and sheet (including packaging), manufacturing
326121 Unlaminated plastic profile shape manufacturing C2220* Manufacture of plastics products Unlaminated plastic profile shape, manufacturing
326122 Plastic pipe and pipe fitting manufacturing C2220* Manufacture of plastics products Plastic pipe and pipe fitting, manufacturing
326130 Laminated plastic plate, sheet (except packaging), and shape manufacturing C2220* Manufacture of plastics products Laminated plastic plate, sheet (except packaging) and shape, manufacturing
326140 Polystyrene foam product manufacturing C2220* Manufacture of plastics products Polystyrene foam product, manufacturing
326150 Urethane and other foam product (except polystyrene), manufacturing C2220* Manufacture of plastics products Urethane and other foam product (except polystyrene), manufacturing
326160 Plastic bottle manufacturing C2220* Manufacture of plastics products Plastic bottle, manufacturing
326191 Plastic plumbing fixture manufacturing C2220* Manufacture of plastics products Plastic plumbing fixture, manufacturing
326193 Motor vehicle plastic parts manufacturing C2220* Manufacture of plastics products Motor vehicle plastic parts, manufacturing
326196 Plastic window and door manufacturing C2220* Manufacture of plastics products Plastic window and door, manufacturing
326198 All other plastic product manufacturing C2220* Manufacture of plastics products Plastics products, n.e.c. (e.g., vinyl floor coverings, fasteners, plastic shoe parts, bottle lids, packaging materials, containers, lens blanks), manufacturing
326198 All other plastic product manufacturing C2720* Manufacture of batteries and accumulators Plastic battery cases, manufacturing
326198 All other plastic product manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Plastic air-freight containers, manufacturing
326198 All other plastic product manufacturing C3100* Manufacture of furniture Plastics counter tops, not fabricated at the construction site, manufacturing
326210 Tire manufacturing C2211 Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres  
326210 Tire manufacturing C2219* Manufacture of other rubber products Tire repair or retreading
326220 Rubber and plastic hose and belting manufacturing C2219* Manufacture of other rubber products Rubber hose and belting, manufacturing
326220 Rubber and plastic hose and belting manufacturing C2220* Manufacture of plastics products Plastic hose and belting, manufacturing
326290 Other rubber product manufacturing C2219* Manufacture of other rubber products Miscellaneous rubber products n.e.c., including reclaimed rubber (e.g., air mattresses, boot and shoe heels and soles of rubber, condoms, floor mats, printer's blankets), manufacturing
326290 Other rubber product manufacturing C2720* Manufacture of batteries and accumulators Battery containers and parts of rubber, manufacturing
327110 Pottery, ceramics and plumbing fixture manufacturing C2392* Manufacture of clay building materials Bathroom accessories, vitreous china, ceramic, and earthenware, manufacturing
327110 Pottery, ceramics and plumbing fixture manufacturing C2393 Manufacture of other porcelain and ceramic products  
327120 Clay building material and refractory manufacturing C2391 Manufacture of refractory products  
327120 Clay building material and refractory manufacturing C2392* Manufacture of clay building materials Manufacture of clay building materials
327120 Clay building material and refractory manufacturing C2395* Manufacture of articles of concrete, cement and plaster Adobe bricks and similar articles of fibre cement, manufacturing
327214 Glass manufacturing C2310* Manufacture of glass and glass products Glass, manufacturing
327215 Glass product manufacturing from purchased glass C2310* Manufacture of glass and glass products Glass product, manufacturing from purchased glass
327310 Cement manufacturing C2394* Manufacture of cement, lime and plaster Cement, manufacturing
327320 Ready-mix concrete manufacturing C2395* Manufacture of articles of concrete, cement and plaster Ready-mix concrete, manufacturing
327330 Concrete pipe, brick and block manufacturing C2395* Manufacture of articles of concrete, cement and plaster Concrete pipe, brick and block, manufacturing
327390 Other concrete product manufacturing C2395* Manufacture of articles of concrete, cement and plaster Other concrete product (e.g., corrugated products and statuary), manufacturing
327410 Lime manufacturing C2394* Manufacture of cement, lime and plaster Lime, manufacturing
327420 Gypsum product manufacturing C2394* Manufacture of cement, lime and plaster Calcined gypsum (plaster), manufacturing
327420 Gypsum product manufacturing C2395* Manufacture of articles of concrete, cement and plaster Gypsum products (except plaster), manufacturing
327910 Abrasive product manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Abrasive product (e.g., sandpaper), manufacturing
327990 All other non-metallic mineral product manufacturing C2310* Manufacture of glass and glass products Fibreglass insulation products, manufacturing
327990 All other non-metallic mineral product manufacturing C2395* Manufacture of articles of concrete, cement and plaster Sand-lime products (e.g., bricks, blocks); cement base stucco and stucco products; concrete dry mixture, manufacturing
327990 All other non-metallic mineral product manufacturing C2396* Cutting, shaping and finishing of stone Cut stone products (e.g., bases, blocks, furniture, statuary, tombstones), dimension stone for buildings, manufacturing
327990 All other non-metallic mineral product manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Nonmetallic mineral products, n.e.c. (e.g., mineral wool, mica products, ultra high purity silicon), manufacturing; slag, processing
327990 All other non-metallic mineral product manufacturing C3211* Manufacture of jewellery and related articles Synthetic precious or semiprecious stones for jewelry uses, manufacturing and working (except setting)
331110 Iron and steel mills and ferro-alloy manufacturing C2410* Manufacture of basic iron and steel Iron and steel mills and ferro-alloy, manufacturing
331210 Iron and steel pipes and tubes manufacturing from purchased steel C2431* Casting of iron and steel Iron and steel pipes and tubes manufacturing from purchased steel
331221 Cold-rolled steel shape manufacturing C2410* Manufacture of basic iron and steel Cold-rolled steel shape, manufacturing
331222 Steel wire drawing C2410* Manufacture of basic iron and steel Wire, drawing from purchased steel or iron
331222 Steel wire drawing C2599* Manufacture of other fabricated metal products n.e.c. Iron or steel wire products and cable, made in wire-drawing plants
331222 Steel wire drawing C2732* Manufacture of other electronic and electric wires and cables Insulated steel cable capable of being used as a conductor, made in wire-drawing plants
331222 Steel wire drawing C3099* Manufacture of other transport equipment n.e.c. Iron or steel wire carts (e.g., household, grocery, industrial), made in wire-drawing plants
331313 Primary production of alumina and aluminum C2420* Manufacture of basic precious and other non-ferrous metals Primary production of alumina and aluminum (e.g., refining and smelting)
331317 Aluminum rolling, drawing, extruding and alloying C2420* Manufacture of basic precious and other non-ferrous metals Rolling, drawing, extruding and alloying purchased aluminum (except wire products)
331317 Aluminum rolling, drawing, extruding and alloying C2599* Manufacture of other fabricated metal products n.e.c. Aluminum wire products, made in wire-drawing plants
331317 Aluminum rolling, drawing, extruding and alloying C2732* Manufacture of other electronic and electric wires and cables Insulated aluminum wire (e.g., apparatus, energy, coaxial, communication) made in aluminum wire drawing plants
331410 Non-ferrous metal (except aluminum) smelting and refining C2420* Manufacture of basic precious and other non-ferrous metals Non-ferrous metal (except aluminum), smelting and refining
331420 Copper rolling, drawing, extruding and alloying C2420* Manufacture of basic precious and other non-ferrous metals Rolling, drawing, extruding and alloying purchased copper
331420 Copper rolling, drawing, extruding and alloying C2599* Manufacture of other fabricated metal products n.e.c. Copper mechanical wire products, made in wire-drawing mills; copper wire products, such as wire mesh made in wire-drawing mills
331420 Copper rolling, drawing, extruding and alloying C2732* Manufacture of other electronic and electric wires and cables Energy wire or cable, insulated, made in copper wire drawing plants
331490 Non-ferrous metal (except copper and aluminum) rolling, drawing, extruding and alloying C2420* Manufacture of basic precious and other non-ferrous metals Rolling, drawing, extruding, alloying and secondary refining of purchased nonferrous metal (except copper and aluminum)
331490 Non-ferrous metal (except copper and aluminum) rolling, drawing, extruding and alloying C2599* Manufacture of other fabricated metal products n.e.c. Non-ferrous (except copper and aluminum) wire mesh, cloth and nails, made in wire-drawing plant
331511 Iron foundries C2431* Casting of iron and steel Iron foundries; cast iron pipe and pipe fittings; municipal castings (e.g., manhole covers, sewer grates), manufacturing
331511 Iron foundries C2823* Manufacture of machinery for metallurgy Rolling mill rolls and moulds for casting steel ingots, manufacturing
331514 Steel foundries C2431* Casting of iron and steel Steel foundries
331523 Non-ferrous die-casting foundries C2432* Casting of non-ferrous metals Nonferrous metal, die-casting
331529 Non-ferrous foundries (except die-casting) C2432* Casting of non-ferrous metals Nonferrous metal, casting (except die-casting)
332113 Forging C2591* Forging, pressing, stamping and roll-forming of metal; powder metallurgy Forging
332118 Stamping C2591* Forging, pressing, stamping and roll-forming of metal; powder metallurgy Metal, stamping (except motor vehicle); custom roll forming; powder metallurgy
332118 Stamping C2599* Manufacture of other fabricated metal products n.e.c. Metal closures (e.g., bottle caps, jar lids), stamping
332210 Cutlery and hand tool manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Cutlery, tools, saw blades, manufacturing
332210 Cutlery and hand tool manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Metal kitchen utensils (except sieves), fabricating
332210 Cutlery and hand tool manufacturing C2790* Manufacture of other electrical equipment Hand-held soldering guns and irons (including electric), manufacturing
332210 Cutlery and hand tool manufacturing C2816* Manufacture of lifting and handling equipment Jacks (except hydraulic or pneumatic), manufacturing
332210 Cutlery and hand tool manufacturing C2819* Manufacture of other general-purpose machinery Hand-held measuring tools, manufacturing
332210 Cutlery and hand tool manufacturing C2821* Manufacture of agricultural and forestry machinery Non-powered lawn mowers, manufacturing
332210 Cutlery and hand tool manufacturing C3290* Other manufacturing n.e.c. Hand sieves, manufacturing
332311 Prefabricated metal building and component manufacturing C2511* Manufacture of structural metal products Prefabricated metal building and component, manufacturing
332314 Concrete reinforcing bar manufacturing C2410* Manufacture of basic iron and steel Concrete reinforcing bar, manufacturing
332319 Other plate work and fabricated structural product manufacturing C2511* Manufacture of structural metal products Plate work; fabricated structural metal products (e.g., bar joists), manufacturing
332319 Other plate work and fabricated structural product manufacturing C2512* Manufacture of tanks, reservoirs and containers of metal Hoppers and metal plate work containers, manufacturing
332319 Other plate work and fabricated structural product manufacturing C2513* Manufacture of steam generators, except central heating hot water boilers Metal plate nuclear shielding and nuclear reactor containment vessels, fabricating
332319 Other plate work and fabricated structural product manufacturing C2816* Manufacture of lifting and handling equipment Laminated-plate crane hooks, manufacturing
332319 Other plate work and fabricated structural product manufacturing C2823* Manufacture of machinery for metallurgy Ladle bails, manufacturing
332319 Other plate work and fabricated structural product manufacturing C3011* Building of ships and floating structures Prefabricated, metal ship and barge sections, and buoys, manufacturing
332319 Other plate work and fabricated structural product manufacturing C3012* Building of pleasure and sporting boats Prefabricated metal boat sections, manufacturing
332321 Metal window and door manufacturing C2511* Manufacture of structural metal products Metal window and door, manufacturing
332329 Other ornamental and architectural metal product manufacturing C2511* Manufacture of structural metal products Ornamental and architectural metal products n.e.c., manufacturing
332329 Other ornamental and architectural metal product manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Metal-chain ladders, manufacturing; sheet metal countertops, not fabricated at the site of construction
332410 Power boiler and heat exchanger manufacturing C2513* Manufacture of steam generators, except central heating hot water boilers Power boilers, manufacturing
332410 Power boiler and heat exchanger manufacturing C2819* Manufacture of other general-purpose machinery Heat exchangers and steam-jet aftercoolers, manufacturing
332420 Metal tank (heavy gauge) manufacturing C2512* Manufacture of tanks, reservoirs and containers of metal Heavy-gauge metal tanks (including pressure vessels), manufacturing
332420 Metal tank (heavy gauge) manufacturing C2819* Manufacture of other general-purpose machinery Gas absorbers, autoclaves, and fractionating columns and towers, manufacturing
332420 Metal tank (heavy gauge) manufacturing C2823* Manufacture of machinery for metallurgy Pots (e.g., annealing, melting, smelting), manufacturing
332420 Metal tank (heavy gauge) manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Liquid containers specially designed for one or more modes of transportation, manufacturing
332431 Metal can manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Metal can, manufacturing
332439 Other metal container manufacturing C2512* Manufacture of tanks, reservoirs and containers of metal Light-gauge metal bins (e.g., grain and feed storage) and vats, manufacturing
332439 Other metal container manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Light-gauge metal containers n.e.c. (e.g., boxes, garbage cans) and metal vacuum bottles and jugs, manufacturing
332439 Other metal container manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Light-gauge metal air-cargo containers, manufacturing
332510 Hardware manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Hardware, manufacturing
332611 Spring (heavy gauge) manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Spring (heavy gauge), manufacturing
332619 Other fabricated wire product manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Nails, brads and staples; light-gauge metal springs (except precision), made from purchased wire
332619 Other fabricated wire product manufacturing C3290* Other manufacturing n.e.c. Other hand sieves, manufacturing
332710 Machine shops C2592* Treatment and coating of metals; machining Machining metal parts on a job order basis
332710 Machine shops C2599* Manufacture of other fabricated metal products n.e.c. Precision turned product, manufacturing
332720 Turned product and screw, nut and bolt manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Turned product and screw, nut and bolt, manufacturing
332810 Coating, engraving, cold and heat treating and allied activities C2592* Treatment and coating of metals; machining Coating, engraving, heat treating and allied activities
332910 Metal valve manufacturing C2410* Manufacture of basic iron and steel Ferrous metal fluid-power pipe fittings, manufacturing
332910 Metal valve manufacturing C2420* Manufacture of basic precious and other non-ferrous metals Non-ferrous metal fluid-power pipe fittings, manufacturing
332910 Metal valve manufacturing C2812* Manufacture of fluid power equipment Rubber hose and tube assemblies with fittings, manufacturing
332910 Metal valve manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Metal valves, manufacturing; fire hydrants, complete, manufacturing
332910 Metal valve manufacturing C2819* Manufacture of other general-purpose machinery Lawn sprinklers, manufacturing
332991 Ball and roller bearing manufacturing C2814* Manufacture of bearings, gears, gearing and driving elements Ball and roller bearing, manufacturing
332999 All other miscellaneous fabricated metal product manufacturing C1709* Manufacture of other articles of paper and paperboard Ammunition wads, manufacturing
332999 All other miscellaneous fabricated metal product manufacturing C2023* Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations Soap-impregnated metal scouring pads, manufacturing
332999 All other miscellaneous fabricated metal product manufacturing C2029* Manufacture of other chemical products n.e.c. Ammunition detonators and percussion caps, manufacturing
332999 All other miscellaneous fabricated metal product manufacturing C2410* Manufacture of basic iron and steel Fabricated metal pipe fittings made from purchased pipe, steel
332999 All other miscellaneous fabricated metal product manufacturing C2420* Manufacture of basic precious and other non-ferrous metals Pipe and pipe fittings, made from purchased metal pipe (non-ferrous)
332999 All other miscellaneous fabricated metal product manufacturing C2520 Manufacture of weapons and ammunition  
332999 All other miscellaneous fabricated metal product manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Industrial patterns, manufacturing
332999 All other miscellaneous fabricated metal product manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Manufacture of other fabricated metal products n.e.c.
333110 Agricultural implement manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Farm-type windmills, manufacturing
333110 Agricultural implement manufacturing C2818* Manufacture of power-driven hand tools Powered hand tools for lawn and garden use (e.g., hedge trimmers, leaf blowers); electric hand held animal hair clippers (shears), manufacturing
333110 Agricultural implement manufacturing C2821* Manufacture of agricultural and forestry machinery Agricultural implements (e.g., ploughing, planting, harvesting, threshing, machinery; lawn and garden wagons), manufacturing
333110 Agricultural implement manufacturing C2825* Manufacture of machinery for food, beverage and tobacco processing Farm-type grain and seed driers; cleaning, sorting and grading machines; cream separators; tobacco curers; nut shellers, manufacturing
333110 Agricultural implement manufacturing C2826* Manufacture of machinery for textile, apparel and leather production Cotton ginning machinery, manufacturing
333110 Agricultural implement manufacturing C3099* Manufacture of other transport equipment n.e.c. Farm wagon, manufacturing
333120 Construction machinery manufacturing C2593* Manufacture of cutlery, hand tools and general hardware General purpose rock drill bits, manufacturing
333120 Construction machinery manufacturing C2816* Manufacture of lifting and handling equipment Construction cranes, manufacturing
333120 Construction machinery manufacturing C2818* Manufacture of power-driven hand tools Hand-held construction drilling equipment, manufacturing
333120 Construction machinery manufacturing C2819* Manufacture of other general-purpose machinery Roadway and parking area line-marking machinery, manufacturing
333120 Construction machinery manufacturing C2821* Manufacture of agricultural and forestry machinery Tree harvesting and handling machinery, manufacturing
333120 Construction machinery manufacturing C2824* Manufacture of machinery for mining, quarrying and construction Construction machinery, manufacturing; excavating buckets (e.g., clamshell, concrete, dragline, drag scraper, shovel), manufacturing; concrete pumps, manufacturing
333130 Mining and oil and gas field machinery manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Drilling bits (oil and gas field equipment), manufacturing
333130 Mining and oil and gas field machinery manufacturing C2816* Manufacture of lifting and handling equipment Mining car dumpers, manufacturing
333130 Mining and oil and gas field machinery manufacturing C2818* Manufacture of power-driven hand tools Hand-held mine drilling equipment, manufacturing
333130 Mining and oil and gas field machinery manufacturing C2824* Manufacture of machinery for mining, quarrying and construction Mining and oil and gas field machinery, n.e.c. (e.g., amalgamators, augers, ore crushers, underground drilling equipment, quarrying machinery), manufacturing
333130 Mining and oil and gas field machinery manufacturing C3020* Manufacture of railway locomotives and rolling stock Mining cars, manufacturing
333245 Sawmill and woodworking machinery manufacturing C2822* Manufacture of metal-forming machinery and machine tools Sawmill and woodworking machinery, manufacturing
333246 Rubber and plastics industry machinery manufacturing C2822* Manufacture of metal-forming machinery and machine tools Hard plastic and hard rubber working machinery, manufacturing
333246 Rubber and plastics industry machinery manufacturing C2829* Manufacture of other special-purpose machinery Rubber and plastics industry machinery, manufacturing
333247 Paper industry machinery manufacturing C2821* Manufacture of agricultural and forestry machinery Stationary log debarking machinery; log splitters, manufacturing
333247 Paper industry machinery manufacturing C2829* Manufacture of other special-purpose machinery Pulp and paper industry machinery, manufacturing
333248 All other industrial machinery manufacturing C2815* Manufacture of ovens, furnaces and furnace burners Chemical or cement kilns, manufacturing
333248 All other industrial machinery manufacturing C2819* Manufacture of other general-purpose machinery Degreasing and desalination equipment, distilling machinery and calendaring machine for textiles, manufacturing
333248 All other industrial machinery manufacturing C2822* Manufacture of metal-forming machinery and machine tools Stone-working machinery and electroplating machinery and equipment, manufacturing
333248 All other industrial machinery manufacturing C2823* Manufacture of machinery for metallurgy Metal casting machinery n.e.c., manufacturing
333248 All other industrial machinery manufacturing C2825* Manufacture of machinery for food, beverage and tobacco processing Food, beverage and tobacco processing machinery n.e.c, manufacturing
333248 All other industrial machinery manufacturing C2826* Manufacture of machinery for textile, apparel and leather production Textile, clothing and footwear machinery n.e.c., manufacturing
333248 All other industrial machinery manufacturing C2829* Manufacture of other special-purpose machinery Industrial manufacturing machinery, n.e.c., manufacturing
333248 All other industrial machinery manufacturing C3250* Manufacture of medical and dental instruments and supplies Laboratory distilling apparatus, manufacturing
333310 Commercial and service industry machinery manufacturing C2670* Manufacture of optical instruments and photographic equipment Optical comparators, light meters, manufacturing
333310 Commercial and service industry machinery manufacturing C2790* Manufacture of other electrical equipment Teaching machines (except flight simulators), manufacturing
333310 Commercial and service industry machinery manufacturing C2817* Manufacture of office machinery and equipment (except computers and peripheral equipment) Store and office machines (except computers), manufacturing
333310 Commercial and service industry machinery manufacturing C2819* Manufacture of other general-purpose machinery Duct cleaning equipment; commercial hair dryers; air conditioner servicing equipment; vending machines, manufacturing
333310 Commercial and service industry machinery manufacturing C2822* Manufacture of metal-forming machinery and machine tools Floor sanding machines, manufacturing
333310 Commercial and service industry machinery manufacturing C2825* Manufacture of machinery for food, beverage and tobacco processing Commercial-type cooking equipment, manufacturing
333310 Commercial and service industry machinery manufacturing C2826* Manufacture of machinery for textile, apparel and leather production Dry cleaning and laundry equipment (except household), manufacturing
333310 Commercial and service industry machinery manufacturing C2829* Manufacture of other special-purpose machinery Motor vehicle alignment equipment, car washing equipment, carnival and amusement park rides, manufacturing
333310 Commercial and service industry machinery manufacturing C3030* Manufacture of air and spacecraft and related machinery Flight simulators, manufacturing
333310 Commercial and service industry machinery manufacturing C3290* Other manufacturing n.e.c. Mechanical carpet sweepers, manufacturing
333413 Industrial and commercial fan and blower and air purification equipment manufacturing C2819* Manufacture of other general-purpose machinery Industrial and commercial fan and blower and air purification equipment, manufacturing
333416 Heating equipment and commercial refrigeration equipment manufacturing C2512* Manufacture of tanks, reservoirs and containers of metal Heating boilers and radiators, manufacturing
333416 Heating equipment and commercial refrigeration equipment manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Air-conditioning compressors, manufacturing
333416 Heating equipment and commercial refrigeration equipment manufacturing C2815* Manufacture of ovens, furnaces and furnace burners Warm air furnaces, electric comfort heating equipment and heating oil burners, manufacturing
333416 Heating equipment and commercial refrigeration equipment manufacturing C2819* Manufacture of other general-purpose machinery Refrigeration and heating equipment (except automotive-type air conditioning equipment), manufacturing
333511 Industrial mould manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Industrial moulds (except ingots), manufacturing
333519 Other metalworking machinery manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Metalworking machine-tool cutting accessories, cutting dies, wire-drawing dies, manufacturing
333519 Other metalworking machinery manufacturing C2822* Manufacture of metal-forming machinery and machine tools Metal-working machine tools; metal-forming machine tools and accessories (except cutting heads), manufacturing
333519 Other metalworking machinery manufacturing C2823* Manufacture of machinery for metallurgy Die casting machines and rolling mill machinery, manufacturing
333611 Turbine and turbine generator set unit manufacturing C2811* Manufacture of engines and turbines, except aircraft, vehicle and cycle engines Turbine and turbine generator set unit (except aircraft and motor vehicle), manufacturing
333619 Other engine and power transmission equipment manufacturing C2790* Manufacture of other electrical equipment Electric outboard motors, manufacturing
333619 Other engine and power transmission equipment manufacturing C2811* Manufacture of engines and turbines, except aircraft, vehicle and cycle engines Stationary, locomotive and marine engines and engine parts; diesel engine governors, manufacturing
333619 Other engine and power transmission equipment manufacturing C2814* Manufacture of bearings, gears, gearing and driving elements Gears, speed changers, drives and other power transmission equipment, manufacturing
333619 Other engine and power transmission equipment manufacturing C2910* Manufacture of motor vehicles Automotive diesel engines, manufacturing
333619 Other engine and power transmission equipment manufacturing C3091* Manufacture of motorcycles Motorcycle engines, manufacturing
333910 Pump and compressor manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Pumps (except motor vehicle, aircraft and laboratory vacuum), pumping equipment, air and gas compressors and measuring and dispensing pumps, manufacturing
333910 Pump and compressor manufacturing C2819* Manufacture of other general-purpose machinery Spraying and dusting equipment (except agricultural type), manufacturing
333920 Material handling equipment manufacturing C2816* Manufacture of lifting and handling equipment Overhead traveling cranes, hoists and monorail systems; elevators and conveying equipment (except mine), manufacturing
333920 Material handling equipment manufacturing C2824* Manufacture of machinery for mining, quarrying and construction Mine conveyors, manufacturing
333920 Material handling equipment manufacturing C3020* Manufacture of railway locomotives and rolling stock Locomotive cranes, manufacturing
333920 Material handling equipment manufacturing C3099* Manufacture of other transport equipment n.e.c. Non-powered material handling equipment, manufacturing
333990 All other general-purpose machinery manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Welding electrodes, welding wire and rod, industrial bellows, manufacturing
333990 All other general-purpose machinery manufacturing C2651* Manufacture of measuring, testing, navigating and control equipment Laboratory scales and balances, incubators, and miscellaneous measuring devices for laboratories, manufacturing
333990 All other general-purpose machinery manufacturing C2710* Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus Arc welding transformers, manufacturing
333990 All other general-purpose machinery manufacturing C2790* Manufacture of other electrical equipment Welding, soldering, and brazing equipment, electrical, manufacturing
333990 All other general-purpose machinery manufacturing C2812* Manufacture of fluid power equipment Hydrostatic transmissions, fluid power motors, pumps, hydraulic cylinders, actuators, manufacturing
333990 All other general-purpose machinery manufacturing C2815* Manufacture of ovens, furnaces and furnace burners Industrial furnaces and ovens and cremating ovens, manufacturing
333990 All other general-purpose machinery manufacturing C2816* Manufacture of lifting and handling equipment Hydraulic or pneumatic jacks, and bridge and gate machinery, manufacturing
333990 All other general-purpose machinery manufacturing C2818* Manufacture of power-driven hand tools Hand-held power-driven machines (e.g., buffers, chain saws, drills), manufacturing
333990 All other general-purpose machinery manufacturing C2819* Manufacture of other general-purpose machinery General industrial machinery, n.e.c. (e.g., baling and food packaging machinery, centrifuges, hydrogen generators, scales (except laboratory), fire sprinkler systems), manufacturing
333990 All other general-purpose machinery manufacturing C2829* Manufacture of other special-purpose machinery Balancing equipment (except wheel), manufacturing; aircraft carrier catapults (aircraft launching gear), manufacturing
333990 All other general-purpose machinery manufacturing C3250* Manufacture of medical and dental instruments and supplies Laboratory centrifuges, manufacturing
334110 Computer and peripheral equipment manufacturing C2620 Manufacture of computers and peripheral equipment  
334110 Computer and peripheral equipment manufacturing C2670* Manufacture of optical instruments and photographic equipment Digital cameras, manufacturing
334210 Telephone apparatus manufacturing C2630* Manufacture of communication equipment Telephone apparatus, manufacturing
334220 Radio and television broadcasting and wireless communications equipment manufacturing C2630* Manufacture of communication equipment Except GPS and communication satellites, manufacturing
334220 Radio and television broadcasting and wireless communications equipment manufacturing C2651* Manufacture of measuring, testing, navigating and control equipment Global positioning systems (GPS) equipment, manufacturing
334220 Radio and television broadcasting and wireless communications equipment manufacturing C3030* Manufacture of air and spacecraft and related machinery Communications satellites, manufacturing
334290 Other communications equipment manufacturing C2630* Manufacture of communication equipment Alarm system central monitoring equipment, burglar alarm systems, fire detection alarm systems; radio and infrared remote control devices (e.g., garage door, television), manufacturing
334290 Other communications equipment manufacturing C2651* Manufacture of measuring, testing, navigating and control equipment Motion detectors; motion detecting systems (e.g., burglar, swimming pool motion alarms, and similar), manufacturing
334290 Other communications equipment manufacturing C2790* Manufacture of other electrical equipment Street light controlling equipment, alarm systems, and traffic signalling equipment, manufacturing
334290 Other communications equipment manufacturing C3020* Manufacture of railway locomotives and rolling stock Manufacture of mechanical and electromechanical signalling, safety and traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields etc
334310 Audio and video equipment manufacturing C2640* Manufacture of consumer electronics Audio and video equipment (including jukeboxes), manufacturing
334410 Semiconductor and other electronic component manufacturing C2610 Manufacture of electronic components and boards  
334511 Navigational and guidance instruments manufacturing C2651* Manufacture of measuring, testing, navigating and control equipment Navigational and guidance instruments, manufacturing
334512 Measuring, medical and controlling devices manufacturing C2651* Manufacture of measuring, testing, navigating and control equipment Environmental controls, fluid meters and counting devices, instruments to measure electricity, analytical instruments, other measuring and controlling devices, manufacturing; pulse (i.e., signal) generators, manufacturing; industrial process control equipment
334512 Measuring, medical and controlling devices manufacturing C2652 Manufacture of watches and clocks  
334512 Measuring, medical and controlling devices manufacturing C2660 Manufacture of irradiation, electromedical and electrotherapeutic equipment  
334610 Manufacturing and reproducing magnetic and optical media C1820 Reproduction of recorded media  
334610 Manufacturing and reproducing magnetic and optical media C2680 Manufacture of magnetic and optical media  
335130 Electric lighting equipment manufacturing C2740* Manufacture of electric lighting equipment Electric lamp bulb and parts, manufacturing
335130 Electric lighting equipment manufacturing C1399* Manufacture of other textiles n.e.c. Incandescent mantles, manufacturing
335130 Electric lighting equipment manufacturing C2790* Manufacture of other electrical equipment Bug zappers without light, manufacturing
335210 Small electrical appliance manufacturing C2750* Manufacture of domestic appliances Small electrical appliance, manufacturing
335223 Major kitchen appliance manufacturing C2750* Manufacture of domestic appliances Major kitchen appliances, manufacturing
335229 Other major appliance manufacturing C2750* Manufacture of domestic appliances Major household appliances (except kitchen), manufacturing
335311 Power, distribution and specialty transformers manufacturing C2710* Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus Power, distribution and specialty transformers, manufacturing
335312 Motor and generator manufacturing C2710* Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus Motor and generator, manufacturing
335315 Switchgear and switchboard, and relay and industrial control apparatus manufacturing C2710* Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus Switchgear and switchboard apparatus; relays and industrial controls, manufacturing
335315 Switchgear and switchboard, and relay and industrial control apparatus manufacturing C2790* Manufacture of other electrical equipment Electromagnetic brakes and clutches; control panels, manufacturing
335910 Battery manufacturing C2720* Manufacture of batteries and accumulators Battery, manufacturing
335920 Communication and energy wire and cable manufacturing C2731 Manufacture of fibre optic cables  
335920 Communication and energy wire and cable manufacturing C2732* Manufacture of other electronic and electric wires and cables Insulating purchased wire
335930 Wiring device manufacturing C2733 Manufacture of wiring devices  
335990 All other electrical equipment and component manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Electrical carbon and graphite products; solenoids and coil windings; electric door opening and closing devices; electric equipment and supplies n.e.c., manufacturing
335990 All other electrical equipment and component manufacturing C2790* Manufacture of other electrical equipment All other electrical equipment and component manufacturing n.e.c.
336110 Automobile and light-duty motor vehicle manufacturing C2910* Manufacture of motor vehicles Automobile and light-duty motor vehicle, manufacturing
336120 Heavy-duty truck manufacturing C2910* Manufacture of motor vehicles Heavy-duty truck, manufacturing
336211 Motor vehicle body manufacturing C2816* Manufacture of lifting and handling equipment Dump truck lifting mechanisms and tailgate loaders, manufacturing
336211 Motor vehicle body manufacturing C2910* Manufacture of motor vehicles Heavy-duty trucks, assembled on purchased chassis
336211 Motor vehicle body manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Automobile, truck and bus bodies, manufacturing
336211 Motor vehicle body manufacturing C2930* Manufacture of parts and accessories for motor vehicles Fifth-wheel assemblies, manufacturing
336212 Truck trailer manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Truck trailer, manufacturing
336215 Motor home, travel trailer and camper manufacturing C2910* Manufacture of motor vehicles Except trailers and campers (e.g., van and minivan conversion on a factory or assembly line basis and motor homes on purchased chassis)
336215 Motor home, travel trailer and camper manufacturing C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Travel trailers and campers; automobile and light truck trailers, manufacturing
336310 Motor vehicle gasoline engine and engine parts manufacturing C2811* Manufacture of engines and turbines, except aircraft, vehicle and cycle engines Carburetors, pistons and piston rings and valves (including aircraft and motor vehicle), manufacturing
336310 Motor vehicle gasoline engine and engine parts manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Motor vehicle engine mechanical pumps, manufacturing
336310 Motor vehicle gasoline engine and engine parts manufacturing C2910* Manufacture of motor vehicles Motor vehicle gasoline engines, manufacturing
336310 Motor vehicle gasoline engine and engine parts manufacturing C2930* Manufacture of parts and accessories for motor vehicles Motor vehicle engine parts n.e.c., manufacturing
336320 Motor vehicle electrical and electronic equipment manufacturing C2740* Manufacture of electric lighting equipment Aircraft, railway, ship and boat lighting fixtures, manufacturing
336320 Motor vehicle electrical and electronic equipment manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Motor vehicle windshield washer and electric fuel pumps, manufacturing
336320 Motor vehicle electrical and electronic equipment manufacturing C2930* Manufacture of parts and accessories for motor vehicles Motor vehicle electrical and electronic equipment (including lighting fixtures and instrument board assemblies), manufacturing
336330 Motor vehicle steering and suspension components (except spring) manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Power steering pumps, manufacturing
336330 Motor vehicle steering and suspension components (except spring) manufacturing C2930* Manufacture of parts and accessories for motor vehicles Steering and suspension parts (except springs), manufacturing
336340 Motor vehicle brake system manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Brake shoes and pads, asbestos, manufacturing
336340 Motor vehicle brake system manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Brake master cylinders, manufacturing
336340 Motor vehicle brake system manufacturing C2930* Manufacture of parts and accessories for motor vehicles Motor vehicle brake parts, manufacturing
336350 Motor vehicle transmission and power train parts manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Clutches and clutch facings, asbestos, manufacturing
336350 Motor vehicle transmission and power train parts manufacturing C2930* Manufacture of parts and accessories for motor vehicles Transmissions and power train parts, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C1392* Manufacture of made-up textile articles, except apparel Fabric automotive accessories, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C1399* Manufacture of other textiles n.e.c. Automotive trimmings, textile, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C2220* Manufacture of plastics products Plastic motor vehicle interior panels and trim, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C2930* Manufacture of parts and accessories for motor vehicles Motor vehicle seats and seat belts, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C3011* Building of ships and floating structures Ship and floating structure seats, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C3020* Manufacture of railway locomotives and rolling stock Railway equipment seats, manufacturing
336360 Motor vehicle seating and interior trim manufacturing C3030* Manufacture of air and spacecraft and related machinery Aircraft seats, manufacturing
336370 Motor vehicle metal stamping C2591* Forging, pressing, stamping and roll-forming of metal; powder metallurgy Motor vehicle metal stamping
336390 Other motor vehicle parts manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Motor vehicle air conditioning compressors, manufacturing
336390 Other motor vehicle parts manufacturing C2819* Manufacture of other general-purpose machinery Air, gasoline and oil filters for internal combustion engines (except motor vehicle); automotive-type air conditioning equipment, manufacturing
336390 Other motor vehicle parts manufacturing C2930* Manufacture of parts and accessories for motor vehicles Automobile parts n.e.c. (e.g., bumpers, gas tanks, air-bag assemblies, exhaust systems, filters, radiators), manufacturing
336410 Aerospace product and parts manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Aircraft pumps (including fuel pumps), manufacturing
336410 Aerospace product and parts manufacturing C3030* Manufacture of air and spacecraft and related machinery Aircraft, spacecraft and parts, and guided missiles and parts, manufacturing
336510 Railroad rolling stock manufacturing C2910* Manufacture of motor vehicles Trackless trolley buses (electric power from overhead or underground wires), manufacturing
336510 Railroad rolling stock manufacturing C3020* Manufacture of railway locomotives and rolling stock Railroad locomotives and cars, and track maintenance equipment, manufacturing
336611 Ship building and repairing C3011* Building of ships and floating structures Ship building
336611 Ship building and repairing C3315* Repair of transport equipment, except motor vehicles Repair and maintenance performed in a shipyard
336612 Boat building C3012* Building of pleasure and sporting boats Pleasure and sporting boats, manufacturing
336990 Other transportation equipment manufacturing C2910* Manufacture of motor vehicles Other transportation equipment (e.g., ATV's, motorized golf carts, snowmobiles), manufacturing
336990 Other transportation equipment manufacturing C2930* Manufacture of parts and accessories for motor vehicles Parts for ATVs, go-carts, motorized golf carts and snowmobiles, manufacturing
336990 Other transportation equipment manufacturing C3012* Building of pleasure and sporting boats Personal watercraft (e.g., sea-jets), manufacturing
336990 Other transportation equipment manufacturing C3040 Manufacture of military fighting vehicles  
336990 Other transportation equipment manufacturing C3091* Manufacture of motorcycles Motorcycles, manufacturing
336990 Other transportation equipment manufacturing C3092* Manufacture of bicycles and invalid carriages Metal bicycles and tricycles, manufacturing
336990 Other transportation equipment manufacturing C3099* Manufacture of other transport equipment n.e.c. Animal drawn vehicles, manufacturing
337110 Wood kitchen cabinet and counter top manufacturing C3100* Manufacture of furniture Wood kitchen cabinet and counter top, manufacturing
337121 Upholstered household furniture manufacturing C3100* Manufacture of furniture Upholstered household furniture, manufacturing
337123 Other wood household furniture manufacturing C3100* Manufacture of furniture Other wood household furniture, manufacturing (except manufacturing of wood cabinets (e.g. television, radio, sewing machine))
337126 Household furniture (except wood and upholstered) manufacturing C3100* Manufacture of furniture Household furniture (except wood and upholstered), manufacturing
337127 Institutional furniture manufacturing C3100* Manufacture of furniture Hotel, restaurant and institutional furniture, barber and beauty shop furniture, restaurant carts, manufacturing
337127 Institutional furniture manufacturing C3250* Manufacture of medical and dental instruments and supplies Hydraulic type beauty and barber chairs, manufacturing
337213 Wood office furniture, including custom architectural woodwork, manufacturing C3100* Manufacture of furniture Wood office furniture (including custom architectural woodwork), manufacturing
337214 Office furniture (except wood) manufacturing C3100* Manufacture of furniture Office furniture (except wood), manufacturing
337215 Showcase, partition, shelving and locker manufacturing C1622* Manufacture of builders' carpentry and joinery Wooden partitions (except freestanding), manufacturing
337215 Showcase, partition, shelving and locker manufacturing C2220* Manufacture of plastics products Finished plastic furniture parts (e.g., frames), manufacturing
337215 Showcase, partition, shelving and locker manufacturing C2511* Manufacture of structural metal products Metal partitions (except freestanding), manufacturing
337215 Showcase, partition, shelving and locker manufacturing C3100* Manufacture of furniture Office and store fixtures (i.e., shelving, lockers and freestanding partitions, including wooden and metal), manufacturing
337910 Mattress manufacturing C2219* Manufacture of other rubber products Rubber waterbed mattresses, manufacturing
337910 Mattress manufacturing C2220* Manufacture of plastics products Plastic waterbed mattresses, manufacturing
337910 Mattress manufacturing C3100* Manufacture of furniture Mattresses, manufacturing
337920 Blind and shade manufacturing C1392* Manufacture of made-up textile articles, except apparel Textile window shades and blinds, manufacturing
337920 Blind and shade manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Wooden blinds and shades; drapery hardware and fixtures, manufacturing
337920 Blind and shade manufacturing C2220* Manufacture of plastics products Plastic blinds and shades; drapery hardware and fixtures, manufacturing
337920 Blind and shade manufacturing C2593* Manufacture of cutlery, hand tools and general hardware Metal curtain and drapery rods and fixtures, manufacturing
337920 Blind and shade manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Metal blinds and shades, manufacturing
339110 Medical equipment and supplies manufacturing C2100* Manufacture of pharmaceuticals, medicinal chemical and botanical products Surgical dressings, surgical sutures, etc, medicated, manufacturing
339110 Medical equipment and supplies manufacturing C2813* Manufacture of other pumps, compressors, taps and valves Laboratory vacuum pumps, manufacturing
339110 Medical equipment and supplies manufacturing C3092* Manufacture of bicycles and invalid carriages Wheel chairs, manufacturing
339110 Medical equipment and supplies manufacturing C3250* Manufacture of medical and dental instruments and supplies Medical equipment and supplies manufacturing n.e.c.
339110 Medical equipment and supplies manufacturing C3290* Other manufacturing n.e.c. Safety and industrial clothing (e.g., fire resistant, protective, cool suits, ear and nose plugs), manufacturing
339910 Jewellery and silverware manufacturing C2592* Treatment and coating of metals; machining Engraving, filigreeing, embossing, polishing, soldering, chasing or etching jewellery for the trade
339910 Jewellery and silverware manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Articles of base metal, plated with precious metal, manufacturing
339910 Jewellery and silverware manufacturing C3211* Manufacture of jewellery and related articles Pewterware; jewellery and precious metal articles (including settings), manufacturing; coin minting
339910 Jewellery and silverware manufacturing C3212 Manufacture of imitation jewellery and related articles  
339920 Sporting and athletic goods manufacturing C2219* Manufacture of other rubber products Rubber suits (wet suits), manufacturing
339920 Sporting and athletic goods manufacturing C2829* Manufacture of other special-purpose machinery Bowling alley equipment (pin setters and ball return equipment)
339920 Sporting and athletic goods manufacturing C3220* Manufacture of musical instruments Game calls, manufacturing
339920 Sporting and athletic goods manufacturing C3230* Manufacture of sports goods Sports goods (except ear and nose plugs and children's sleds), manufacturing
339920 Sporting and athletic goods manufacturing C3240* Manufacture of games and toys Billiards equipment, manufacturing
339930 Doll, toy and game manufacturing C2640* Manufacture of consumer electronics Video game consoles (pre-programmed games in the unit), manufacturing
339930 Doll, toy and game manufacturing C3092* Manufacture of bicycles and invalid carriages Baby carriages, strollers and walkers, manufacturing
339930 Doll, toy and game manufacturing C3230* Manufacture of sports goods Miscellaneous sporting toys (e.g., balls, bats), manufacturing
339930 Doll, toy and game manufacturing C3240* Manufacture of games and toys Dolls; games and toys; children's sleds, manufacturing
339940 Office supplies (except paper) manufacturing C1399* Manufacture of other textiles n.e.c. Tracing cloth and artists' canvas boards, manufacturing
339940 Office supplies (except paper) manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Frames for artists' canvases (i.e., stretchers), manufacturing
339940 Office supplies (except paper) manufacturing C1701* Manufacture of pulp, paper and paperboard Bulk carbon paper or stencil paper in rolls or large sheets, manufacturing
339940 Office supplies (except paper) manufacturing C1709* Manufacture of other articles of paper and paperboard Carbon, stencil and frisket paper, manufacturing
339940 Office supplies (except paper) manufacturing C2022* Manufacture of paints, varnishes and similar coatings, printing ink and mastics Artists' colours, manufacturing
339940 Office supplies (except paper) manufacturing C2817* Manufacture of office machinery and equipment (except computers and peripheral equipment) Billboards; marker boards (white and blackboards), manufacturing; pencil sharpeners, staplers and similar office equipment, manufacturing
339940 Office supplies (except paper) manufacturing C2819* Manufacture of other general-purpose machinery Artists' air brushes, manufacturing
339940 Office supplies (except paper) manufacturing C3290* Other manufacturing n.e.c. Pens and mechanical pencils; pencils and pencil lead, crayons, chalk, modelling clay; marking devices; inked ribbons for typewriters and computer printers, manufacturing
339950 Sign manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Wood signs and signboards, non-electric, manufacturing
339950 Sign manufacturing C1811* Printing Advertising signs and displays, manufacturing
339950 Sign manufacturing C2220* Manufacture of plastics products Plastic letters and numerals, manufacturing
339950 Sign manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Metal letters for signs, manufacturing
339950 Sign manufacturing C2790* Manufacture of other electrical equipment Electric and neon signs and electronic scoreboards, manufacturing
339990 All other miscellaneous manufacturing C1399* Manufacture of other textiles n.e.c. Textile gaskets and gasket material, manufacturing
339990 All other miscellaneous manufacturing C1410* Manufacture of wearing apparel, except fur apparel Hairnets, made from purchased netting
339990 All other miscellaneous manufacturing C1512* Manufacture of luggage, handbags and the like, saddlery and harness Leather gaskets and gasket material, manufacturing
339990 All other miscellaneous manufacturing C1629* Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials Wood frames for mirrors and pictures; cork gaskets, manufacturing
339990 All other miscellaneous manufacturing C1709* Manufacture of other articles of paper and paperboard Paper gaskets, manufacturing
339990 All other miscellaneous manufacturing C2023* Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations Potpourri, manufacturing
339990 All other miscellaneous manufacturing C2219* Manufacture of other rubber products Rubber gaskets and gasket material, manufacturing
339990 All other miscellaneous manufacturing C2220* Manufacture of plastics products Plastic gaskets and miscellaneous plastic items, manufacturing
339990 All other miscellaneous manufacturing C2399* Manufacture of other non-metallic mineral products n.e.c. Nonmetallic mineral gaskets and asbestos gaskets and gasket material, manufacturing
339990 All other miscellaneous manufacturing C2599* Manufacture of other fabricated metal products n.e.c. Fasteners, needles and pins; metal picture frames, manufacturing
339990 All other miscellaneous manufacturing C2819* Manufacture of other general-purpose machinery Manufacturing of gaskets and sealing devices of a combination of materials or laminates of the same material; fire extinguishers
339990 All other miscellaneous manufacturing C2826* Manufacture of machinery for textile, apparel and leather production Needles, hand knitting, manufacturing
339990 All other miscellaneous manufacturing C3220* Manufacture of musical instruments Musical instruments (except game calls) and music boxes, manufacturing
339990 All other miscellaneous manufacturing C3240* Manufacture of games and toys Coin-operated amusement machines (except juke boxes), manufacturing
339990 All other miscellaneous manufacturing C3290* Other manufacturing n.e.c. Other products n.e.c. (e.g., brooms and brushes; coffins and caskets; candles; zippers, geographic globes,), manufacturing
411110 Live animal merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Live animal, wholesale
411120 Oilseed and grain merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Oilseed and grain, wholesale
411130 Nursery stock and plant merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Nursery stock and plant, wholesale
411190 Other farm product merchant wholesalers G4610* Wholesale on a fee or contract basis Tobacco auctioning, with own facilities
411190 Other farm product merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Agricultural products n.e.c. (e.g., animal hair; raw wool and cotton; feathers; hides; unshelled nuts; tobacco leaf), wholesale
411190 Other farm product merchant wholesalers G4630* Wholesale of food, beverages and tobacco Raw fluid milk; cocoa beans; and raw sugar, wholesale
412110 Petroleum, petroleum products, and other hydrocarbons merchant wholesalers G4661* Wholesale of solid, liquid and gaseous fuels and related products Petroleum product (including concentrates), wholesale
413110 General-line food merchant wholesalers G4630* Wholesale of food, beverages and tobacco General-line food, wholesale
413120 Dairy and milk products merchant wholesalers G4630* Wholesale of food, beverages and tobacco Dairy and milk products, wholesale
413130 Poultry and egg merchant wholesalers G4630* Wholesale of food, beverages and tobacco Poultry and egg, wholesale
413140 Fish and seafood product merchant wholesalers G4630* Wholesale of food, beverages and tobacco Fish and seafood product, wholesale
413150 Fresh fruit and vegetable merchant wholesalers G4630* Wholesale of food, beverages and tobacco Fresh fruit and vegetable, wholesale
413160 Red meat and meat product merchant wholesalers G4630* Wholesale of food, beverages and tobacco Red meat and meat product, wholesale
413190 Other specialty-line food merchant wholesalers G4630* Wholesale of food, beverages and tobacco Food products n.e.c. (e.g., canned foods; breakfast cereals; candy; coffee; frozen packaged foods; jams; processed nuts; and other specialty-line foods), wholesale
413190 Other specialty-line food merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Flavoring extracts, wholesale
413210 Non-alcoholic beverage merchant wholesalers G4630* Wholesale of food, beverages and tobacco Non-alcoholic beverage, wholesale
413220 Alcoholic beverage merchant wholesalers G4630* Wholesale of food, beverages and tobacco Alcoholic beverage, wholesale
413310 Cigarette and tobacco product merchant wholesalers G4630* Wholesale of food, beverages and tobacco Cigarette and tobacco product, wholesale
413410 Cannabis merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c cannabis and marijuana product merchant wholesalers, dried cannabis merchant wholesalers
413410 Cannabis merchant wholesalers G4620* Wholesale of agricultural raw materials and live animal cannabis and marijuana merchant wholesalers
414110 Clothing and clothing accessories merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Apparel and apparel accessories, wholesale
414110 Clothing and clothing accessories merchant wholesalers G4649* Wholesale of other household goods Handbags, purses, pocket books, and umbrellas, wholesale
414120 Footwear merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Footwear (including leather), wholesale
414130 Piece goods, notions and other dry goods merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Piece goods, yarn, thread, notions (e.g., needles, thimbles, clothing fasteners, findings), wholesale
414130 Piece goods, notions and other dry goods merchant wholesalers G4649* Wholesale of other household goods Paper patterns for clothing, wholesale
414210 Home entertainment equipment merchant wholesalers G4649* Wholesale of other household goods Home entertainment equipment, wholesale
414220 Household appliance merchant wholesalers G4649* Wholesale of other household goods Household appliance, wholesale
414310 China, glassware, crockery and pottery merchant wholesalers G4649* Wholesale of other household goods China, glassware, crockery and pottery, wholesale
414320 Floor covering merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Floor covering, wholesale
414330 Linen, drapery and other textile furnishings merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Linen, drapery and other textile furnishings, wholesale
414390 Other home furnishings merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Blinds and shades, wholesale
414390 Other home furnishings merchant wholesalers G4649* Wholesale of other household goods Household furniture (including outdoor), woodenware, corkware, wickerwear, wholesale
414390 Other home furnishings merchant wholesalers G4659* Wholesale of other machinery and equipment Institutional furniture, wholesale
414390 Other home furnishings merchant wholesalers G4690* Non-specialized wholesale trade General non-durable home furnishings merchandise (e.g., art and decorative ware), wholesale
414410 Jewellery and watch merchant wholesalers G4649* Wholesale of other household goods Jewellery (except precious stones), watches and silverware, wholesale
414410 Jewellery and watch merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Precious stones, wholesale
414420 Book, periodical and newspaper merchant wholesalers G4649* Wholesale of other household goods Book, periodical and newspaper, wholesale
414430 Photographic equipment and supplies merchant wholesalers G4649* Wholesale of other household goods Photographic equipment and supplies (except chemicals), wholesale
414430 Photographic equipment and supplies merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Photographic chemicals, wholesale
414440 Sound recording merchant wholesalers G4649* Wholesale of other household goods Sound recording, wholesale
414450 Video recording merchant wholesalers G4649* Wholesale of other household goods Video cassette, wholesale
414460 Toy and hobby goods merchant wholesalers G4649* Wholesale of other household goods Toy and hobby goods, wholesale
414470 Amusement and sporting goods merchant wholesalers G4510* Sale of motor vehicles Go-carts, wholesale
414470 Amusement and sporting goods merchant wholesalers G4649* Wholesale of other household goods Recreation and sporting goods (including sporting firearms), wholesale
414470 Amusement and sporting goods merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Hot tubs, wholesale
414510 Pharmaceuticals and pharmacy supplies merchant wholesalers G4649* Wholesale of other household goods Pharmaceuticals and pharmacy supplies, wholesale
414520 Toiletries, cosmetics and sundries merchant wholesalers G4649* Wholesale of other household goods Toiletries, cosmetics and sundries, wholesale
415110 New and used automobile and light-duty truck merchant wholesalers G4510* Sale of motor vehicles New and used automobile and light-duty truck, wholesale
415120 Truck, truck tractor and bus merchant wholesalers G4510* Sale of motor vehicles Truck, truck tractor and bus, wholesale
415190 Recreational and other motor vehicles merchant wholesalers G4510* Sale of motor vehicles Recreational vehicles and trailers, commercial trailers, wholesale
415190 Recreational and other motor vehicles merchant wholesalers G4530* Sale of motor vehicle parts and accessories Motor vehicle bodies, wholesale
415190 Recreational and other motor vehicles merchant wholesalers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories All-terrain vehicles, motorcycles and snowmobiles, wholesale
415210 Tire merchant wholesalers G4530* Sale of motor vehicle parts and accessories Tires and tubes (except motorcycles), wholesale
415210 Tire merchant wholesalers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycle tires and tubes, wholesale
415290 Other new motor vehicle parts and accessories merchant wholesalers G4530* Sale of motor vehicle parts and accessories New and rebuilt motor vehicle parts and accessories (except tires and tubes), wholesale
415290 Other new motor vehicle parts and accessories merchant wholesalers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycle and snowmobile parts, wholesale
415290 Other new motor vehicle parts and accessories merchant wholesalers G4649* Wholesale of other household goods Motor vehicle sound systems, wholesale
415290 Other new motor vehicle parts and accessories merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Automotive chemicals (e.g., anti-freeze, body compounds, oil additives), wholesale
415310 Used motor vehicle parts and accessories merchant wholesalers G4530* Sale of motor vehicle parts and accessories Used motor vehicle parts and accessories, wholesale
415310 Used motor vehicle parts and accessories merchant wholesalers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycle parts, used, wholesale
416110 Electrical wiring and construction supplies merchant wholesalers G4649* Wholesale of other household goods Electric lamps and lighting fixtures, lamp bulbs, flashlights, wholesale
416110 Electrical wiring and construction supplies merchant wholesalers G4652* Wholesale of electronic and telecommunications equipment and parts Wholesaler-distributors of security systems
416110 Electrical wiring and construction supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Electrical wire, generation and transmission equipment, and construction supplies, wholesale
416120 Plumbing, heating and air-conditioning equipment and supplies merchant wholesalers G4649* Wholesale of other household goods Non-electric cooking stoves and ranges, wholesale
416120 Plumbing, heating and air-conditioning equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Electrical pumps (except industrial), wholesale
416120 Plumbing, heating and air-conditioning equipment and supplies merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Plumbing, heating and air-conditioning equipment and supplies, wholesale
416210 Metal service centres G4662* Wholesale of metals and metal ores Metals (except precious) in primary forms, wholesale
416210 Metal service centres G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Architectural metal products, wholesale
416310 General-line building supplies merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies General-line building supplies, wholesale
416320 Lumber, plywood and millwork merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Lumber, plywood and millwork, wholesale
416330 Hardware merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Hardware, wholesale
416340 Paint, glass and wallpaper merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Paint, glass, and wallpaper, wholesale
416340 Paint, glass and wallpaper merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Pigments and colours, wholesale
416390 Other specialty-line building supplies merchant wholesalers G4649* Wholesale of other household goods Kitchen cabinets and counter tops, wholesale
416390 Other specialty-line building supplies merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Building supplies n.e.c. (e.g., caulking materials, asphalt roofing; building stone; cement; drywall; insulation; metal windows; ornamental hand railings; fencing, gates and accessories), wholesale
417110 Farm, lawn and garden machinery and equipment merchant wholesalers G4653* Wholesale of agricultural machinery, equipment and supplies Farm, lawn and garden machinery and equipment, wholesale
417210 Construction and forestry machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Construction and forestry machinery, equipment and supplies, wholesale
417220 Mining and oil and gas well machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Mining, oil and gas well and refining machinery, equipment and supplies, wholesale
417220 Mining and oil and gas well machinery, equipment and supplies merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Drilling mud, wholesale
417230 Industrial machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Industrial machinery, equipment and supplies, wholesale
417230 Industrial machinery, equipment and supplies merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Welding electrodes and wire, wholesale
417230 Industrial machinery, equipment and supplies merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Printer's ink, wholesale
417310 Computer, computer peripheral and pre-packaged software merchant wholesalers G4651 Wholesale of computers, computer peripheral equipment and software  
417320 Electronic components, navigational and communications equipment and supplies merchant wholesalers G4652* Wholesale of electronic and telecommunications equipment and parts Communications equipment and parts; and other electronic components, wholesale
417320 Electronic components, navigational and communications equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Sonar and radar equipment, wholesale
417910 Office and store machinery and equipment merchant wholesalers G4652* Wholesale of electronic and telecommunications equipment and parts Blank magnetic recording media, wholesale
417910 Office and store machinery and equipment merchant wholesalers G4659* Wholesale of other machinery and equipment Office and store machinery and equipment and furniture, wholesale
417920 Service establishment machinery, equipment and supplies merchant wholesalers G4649* Wholesale of other household goods Janitors' supplies, wholesale
417920 Service establishment machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Service establishment machinery and equipment (e.g., barber shop; car wash; undertakers'; dry cleaning; restaurant; cinema); coin-operated game machines, wholesale
417920 Service establishment machinery, equipment and supplies merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Water softening equipment; commercial and industrial cutlery, wholesale
417930 Professional machinery, equipment and supplies merchant wholesalers G4649* Wholesale of other household goods Surgical and orthopedic instruments; ophthalmic goods; dentists' supplies; prosthetics; safety equipment, wholesale
417930 Professional machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Professional equipment n.e.c. (e.g., engineering instruments; dental, medical and hospital equipment), wholesale
417930 Professional machinery, equipment and supplies merchant wholesalers G4690* Non-specialized wholesale trade Artist equipment and supplies, wholesale
417990 All other machinery, equipment and supplies merchant wholesalers G4649* Wholesale of other household goods Boats, pleasure (e.g., canoes, motorboats, sailboats), wholesale; playground equipment, wholesale
417990 All other machinery, equipment and supplies merchant wholesalers G4659* Wholesale of other machinery and equipment Machinery and equipment n.e.c. (e.g., amusement park equipment, transportation equipment (except trucks), service station equipment and supplies, aircraft or marine engines and parts, and similar), wholesale
418110 Recyclable metal merchant wholesalers E3830* Materials recovery Ships, dismantling
418110 Recyclable metal merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Metal scrap and waste (sorting and grading), wholesale; cutting-up metal waste for direct input into metal mills
418120 Recyclable paper and paperboard merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Recyclable paper and paperboard, wholesale
418190 Other recyclable material merchant wholesalers E3830* Materials recovery Shredding tires for rubber and metal content; grinding plastic containers
418190 Other recyclable material merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Waste material (except metal and paper), wholesaling without transformation
418210 Stationery and office supplies merchant wholesalers G4649* Wholesale of other household goods Stationery and office supplies, wholesale
418220 Other paper and disposable plastic product merchant wholesalers G4649* Wholesale of other household goods Household paper products and disposable plastic cups, plates, cutlery and food trays and containers, wholesale
418220 Other paper and disposable plastic product merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Newsprint, fine, printing or writing paper, and paper products n.e.c. (e.g., paperboard boxes, sanitary paper, kraft wrapping paper), wholesale
418310 Agricultural feed merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Agricultural feed (except pet food), wholesale
418310 Agricultural feed merchant wholesalers G4630* Wholesale of food, beverages and tobacco Pet food, wholesale
418320 Seed merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Seed, wholesale
418390 Agricultural chemical and other farm supplies merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Agricultural chemical and other farm supplies, wholesale
418410 Chemical (except agricultural) and allied product merchant wholesalers G4649* Wholesale of other household goods Bleaches and cleaning compounds, soaps, fabric softeners, laundry starches, polishes and waxes, wholesale
418410 Chemical (except agricultural) and allied product merchant wholesalers G4659* Wholesale of other machinery and equipment Fire extinguisher preparations; boiler chemicals, wholesale
418410 Chemical (except agricultural) and allied product merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Turpentine, wholesale
418410 Chemical (except agricultural) and allied product merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Chemical (except agricultural) and allied products (e.g., adhesives, sealants), wholesale
418510 Mineral, ore and precious metal merchant wholesalers G4662* Wholesale of metals and metal ores Metal ores and concentrates (including precious metals in primary forms), wholesale
418510 Mineral, ore and precious metal merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Crude, non-metallic minerals and concentrates (except petroleum), wholesale
418610 Log, wood chips, and other wood products merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Log and wood chip, wholesale
418930 Second-hand goods (except machinery and automotive) merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Used clothing, wholesale
418930 Second-hand goods (except machinery and automotive) merchant wholesalers G4649* Wholesale of other household goods Used household furniture and furnishings; books, wholesale
418990 All other merchant wholesalers G4620* Wholesale of agricultural raw materials and live animals Leather; natural Christmas trees, wholesale
418990 All other merchant wholesalers G4630* Wholesale of food, beverages and tobacco Fish-oil; ice, wholesale
418990 All other merchant wholesalers G4641* Wholesale of textiles, clothing and footwear Textile bags, wholesale
418990 All other merchant wholesalers G4649* Wholesale of other household goods All other household goods (e.g., paper novelties, pet supplies (except food), wigs, artificial Christmas trees), wholesale
418990 All other merchant wholesalers G4659* Wholesale of other machinery and equipment Cordage, rope and twine; industrial brushes and brooms; broom and mop handles; and containers, wholesale
418990 All other merchant wholesalers G4661* Wholesale of solid, liquid and gaseous fuels and related products charcoal, wholesale
418990 All other merchant wholesalers G4663* Wholesale of construction materials, hardware, plumbing and heating equipment and supplies Mobile homes, wholesale
418990 All other merchant wholesalers G4669* Wholesale of waste and scrap and other products n.e.c. Plastics foam, crude rubber, cooperage stock, box shook, wholesale
418990 All other merchant wholesalers G4690* Non-specialized wholesale trade All other wholesaler-distributors n.e.c.
419110 Business-to-business electronic markets G4510* Sale of motor vehicles Automobiles, new and used, business-to-business (B2B) electronic markets, wholesale
419110 Business-to-business electronic markets G4530* Sale of motor vehicle parts and accessories Motor vehicle parts and accessories, new, business-to-business (B2B) electronic markets, wholesale
419110 Business-to-business electronic markets G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycle and parts, business-to-business (B2B) electronic markets, wholesale
419110 Business-to-business electronic markets G4610* Wholesale on a fee or contract basis B2B markets for a variety of goods or for specialized sale of particular products or ranges of products n.e.c, including personal, household, industrial and commercial goods
419120 Wholesale trade agents and brokers G4510* Sale of motor vehicles Motor vehicles, wholesale agents and brokers
419120 Wholesale trade agents and brokers G4530* Sale of motor vehicle parts and accessories New and rebuilt auto parts, wholesale agents and brokers
419120 Wholesale trade agents and brokers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycle agents and brokers
419120 Wholesale trade agents and brokers G4610* Wholesale on a fee or contract basis Agents and brokers for a variety of goods or for particular products or ranges of products, including cannabis products, n.e.c.
441110 New car dealers G4510* Sale of motor vehicles New car dealers
441110 New car dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441110 New car dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
441110 New car dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
441120 Used car dealers G4510* Sale of motor vehicles Used car dealers
441120 Used car dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441120 Used car dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
441120 Used car dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
441210 Recreational vehicle dealers G4510* Sale of motor vehicles Motor homes and travel trailers, retail
441210 Recreational vehicle dealers G4530* Sale of motor vehicle parts and accessories Recreational vehicle parts and accessories, retail
441210 Recreational vehicle dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441210 Recreational vehicle dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
441210 Recreational vehicle dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
441220 Motorcycle, boat and other motor vehicle dealers C3315* Repair of transport equipment, except motor vehicles Boats, new, retail and repair, primarily repair
441220 Motorcycle, boat and other motor vehicle dealers G4510* Sale of motor vehicles Motorized vehicles n.e.c. (e.g., dune buggies, go-carts, golf carts); utility trailers, retail
441220 Motorcycle, boat and other motor vehicle dealers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories All-terrain vehicles, motorcycles, and snowmobiles; motorcycle parts stores, retail and repair
441220 Motorcycle, boat and other motor vehicle dealers G4763* Retail sale of sporting equipment in specialized stores Boats and motors, and aircraft, retail
441220 Motorcycle, boat and other motor vehicle dealers G4773* Other retail sale of new goods in specialized stores Aircraft dealers, retail
441220 Motorcycle, boat and other motor vehicle dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441220 Motorcycle, boat and other motor vehicle dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
441220 Motorcycle, boat and other motor vehicle dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
441330 Automotive parts and accessories retailers G4530* Sale of motor vehicle parts and accessories Automotive parts, batteries and accessories, retail
441330 Automotive parts and accessories retailers G4742* Retail sale of audio and video equipment in specialized stores Motor vehicle sound systems, retail
441330 Automotive parts and accessories retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441330 Automotive parts and accessories retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
441330 Automotive parts and accessories retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
441340 Tire dealers G4530* Sale of motor vehicle parts and accessories Motorcycle tire dealers, new and used, retail
441340 Tire dealers G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Tires and tubes, retail
441340 Tire dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
441340 Tire dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
441340 Tire dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444110 Home centres G4752* Retail sale of hardware, paints and glass in specialized stores Building supplies, retailed in home centres
444110 Home centres G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444110 Home centres G4789* Retail sale via stalls and markets of other goods Other direct selling
444110 Home centres G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444120 Paint and wallpaper retailers G4752* Retail sale of hardware, paints and glass in specialized stores Paint stores
444120 Paint and wallpaper retailers G4753* Retail sale of carpets, rugs, wall and floor coverings in specialized stores Wallpaper stores
444120 Paint and wallpaper retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444120 Paint and wallpaper retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
444120 Paint and wallpaper retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444140 Hardware retailers G4752* Retail sale of hardware, paints and glass in specialized stores Hardware stores
444140 Hardware retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444140 Hardware retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
444140 Hardware retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444180 Other building material dealers G4752* Retail sale of hardware, paints and glass in specialized stores Specialized building supply stores (e.g., lumber, electrical, plumbing)
444180 Other building material dealers G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores Lighting fixture stores
444180 Other building material dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444180 Other building material dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
444180 Other building material dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444230 Outdoor power equipment retailers G4752* Retail sale of hardware, paints and glass in specialized stores Outdoor power equipment stores
444230 Outdoor power equipment retailers S9522* Repair of household appliances and home and garden equipment Retailing new outdoor power equipment, in combination with repair as primary source of receipts
444230 Outdoor power equipment retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444230 Outdoor power equipment retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
444230 Outdoor power equipment retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
444240 Nursery retailers and garden centres G4773* Other retail sale of new goods in specialized stores Nursery stores and garden centres
444240 Nursery retailers and garden centres G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
444240 Nursery retailers and garden centres G4789* Retail sale via stalls and markets of other goods Other direct selling
444240 Nursery retailers and garden centres G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445110 Supermarkets and other grocery retailers (except Convenience retailers) G4711* Retail sale in non-specialized stores with food, beverages or tobacco predominating Supermarkets and other grocery (except convenience) stores
445110 Supermarkets and other grocery retailers (except Convenience retailers) G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445110 Supermarkets and other grocery retailers (except Convenience retailers) G4789* Retail sale via stalls and markets of other goods Other direct selling
445110 Supermarkets and other grocery retailers (except Convenience retailers) G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445131 Convenience retailers G4711* Retail sale in non-specialized stores with food, beverages or tobacco predominating Convenience stores
445131 Convenience retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445131 Convenience retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
445131 Convenience retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445132 Vending machine operators G4799* Other retail sale not in stores, stalls or markets Vending machine operators
445230 Fruit and vegetable markets G4721* Retail sale of food in specialized stores Fresh fruit and vegetable stores
445230 Fruit and vegetable markets G4781* Retail sale via stalls and markets of food, beverages and tobacco products Fresh fruit and vegetable markets and stalls
445230 Fruit and vegetable markets G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445230 Fruit and vegetable markets G4789* Retail sale via stalls and markets of other goods Other direct selling
445230 Fruit and vegetable markets G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445240 Meat markets G4721* Retail sale of food in specialized stores Meat markets
445240 Meat markets G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445240 Meat markets G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445240 Meat markets G4789* Retail sale via stalls and markets of other goods Other direct selling
445240 Meat markets G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445250 Fish and seafood markets G4721* Retail sale of food in specialized stores Fish and seafood markets
445250 Fish and seafood markets G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445250 Fish and seafood markets G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445250 Fish and seafood markets G4789* Retail sale via stalls and markets of other goods Other direct selling
445250 Fish and seafood markets G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445291 Baked goods retailers G4721* Retail sale of food in specialized stores Baked goods stores
445291 Baked goods retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445291 Baked goods retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445291 Baked goods retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
445291 Baked goods retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445292 Confectionery and nut retailers G4721* Retail sale of food in specialized stores Confectionery and nut stores
445292 Confectionery and nut retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445292 Confectionery and nut retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445292 Confectionery and nut retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
445292 Confectionery and nut retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445298 All other specialty food retailers G4721* Retail sale of food in specialized stores Specialty food stores n.e.c.
445298 All other specialty food retailers G4722* Retail sale of beverages in specialized stores Bottled water and soft drink stores
445298 All other specialty food retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445298 All other specialty food retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445298 All other specialty food retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
445298 All other specialty food retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
445320 Beer, wine and liquor retailers G4722* Retail sale of beverages in specialized stores Beer, wine and liquor stores
445320 Beer, wine and liquor retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
445320 Beer, wine and liquor retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
445320 Beer, wine and liquor retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
445320 Beer, wine and liquor retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449110 Furniture retailers G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores Household furniture stores
449110 Furniture retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449110 Furniture retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449110 Furniture retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449121 Floor covering retailers G4753* Retail sale of carpets, rugs, wall and floor coverings in specialized stores Floor covering stores
449121 Floor covering retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449121 Floor covering retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449121 Floor covering retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449122 Window treatment retailers G4753* Retail sale of carpets, rugs, wall and floor coverings in specialized stores Curtain, drapery, blind and shade stores
449122 Window treatment retailers S9524* Repair of furniture and home furnishings Retailing new blinds and shades in combination with repair as primary source of receipts
449122 Window treatment retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449122 Window treatment retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449122 Window treatment retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449123 Print and picture frame retailers G4773* Other retail sale of new goods in specialized stores Print and picture frame stores
449123 Print and picture frame retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449123 Print and picture frame retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449123 Print and picture frame retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449129 All other home furnishing retailers G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores All other home furnishings stores (e.g., china, cutlery, kitchenware, linen shops)
449129 All other home furnishing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449129 All other home furnishing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449129 All other home furnishing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449211 Appliance, television and other electronics retailers G4741* Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores Telephone stores
449211 Appliance, television and other electronics retailers G4742* Retail sale of audio and video equipment in specialized stores Entertainment equipment stores
449211 Appliance, television and other electronics retailers G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores Household appliances stores
449211 Appliance, television and other electronics retailers S9521* Repair of consumer electronics Retailing new and repairing consumer electronics products with repair as primary source of receipts
449211 Appliance, television and other electronics retailers S9522* Repair of household appliances and home and garden equipment Retailing new appliances, combined with repair services as primary source of receipts
449211 Appliance, television and other electronics retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449211 Appliance, television and other electronics retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449211 Appliance, television and other electronics retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449212 Computer and software retailers G4741* Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores Computers, peripherals and non-customized software, wholesale
449212 Computer and software retailers S9511* Repair of computers and peripheral equipment Repair and maintenance of desktop computers, laptop computers, keyboards and monitors
449212 Computer and software retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449212 Computer and software retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449212 Computer and software retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449213 Camera and photographic supplies retailers C3313* Repair of electronic and optical equipment Retail and repair of cameras and photographic equipment as primary source of receipts
449213 Camera and photographic supplies retailers G4773* Other retail sale of new goods in specialized stores Camera and photographic supply stores
449213 Camera and photographic supplies retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449213 Camera and photographic supplies retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449213 Camera and photographic supplies retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
449214 Audio and video recording retailers G4762 Retail sale of music and video recordings in specialised stores  
449214 Audio and video recording retailers S9521* Repair of consumer electronics Repair of VCRs and household-type video cameras
449214 Audio and video recording retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
449214 Audio and video recording retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
449214 Audio and video recording retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
455110 Department stores G4719* Other retail sale in non-specialized stores Department stores
455110 Department stores G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
455110 Department stores G4789* Retail sale via stalls and markets of other goods Other direct selling
455110 Department stores G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
455211 Warehouse clubs and Supercentres G4711* Retail sale in non-specialized stores with food, beverages or tobacco predominating General line merchandise stores, where food, beverages and tobacco are predominant
455211 Warehouse clubs and Supercentres G4719* Other retail sale in non-specialized stores General line merchandise stores, where food, beverages and tobacco are not predominant
455211 Warehouse clubs and Supercentres G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
455211 Warehouse clubs and Supercentres G4789* Retail sale via stalls and markets of other goods Other direct selling
455211 Warehouse clubs and Supercentres G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
455212 Home and auto supplies retailers G4530 Sale of motor vehicle parts and accessories  
455212 Home and auto supplies retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
455212 Home and auto supplies retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
455212 Home and auto supplies retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
455219 All other miscellaneous general merchandise retailers G4719* Other retail sale in non-specialized stores All other miscellaneous general merchandise stores
455219 All other miscellaneous general merchandise retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
455219 All other miscellaneous general merchandise retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
455219 All other miscellaneous general merchandise retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
456110 Pharmacies and drug stores G4772* Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores Pharmacies and drug stores
456110 Pharmacies and drug stores G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
456110 Pharmacies and drug stores G4789* Retail sale via stalls and markets of other goods Other direct selling
456110 Pharmacies and drug stores G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
456120 Cosmetics, beauty supplies and perfume retailers G4772* Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores Cosmetics, beauty supplies and perfume stores
456120 Cosmetics, beauty supplies and perfume retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
456120 Cosmetics, beauty supplies and perfume retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
456120 Cosmetics, beauty supplies and perfume retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
456130 Optical goods retailers G4773* Other retail sale of new goods in specialized stores Optical goods stores
456130 Optical goods retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
456130 Optical goods retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
456130 Optical goods retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
456191 Food (health) supplement retailers G4721* Retail sale of food in specialized stores Food (health) supplement stores
456191 Food (health) supplement retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
456191 Food (health) supplement retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
456191 Food (health) supplement retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
456191 Food (health) supplement retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
456199 All other health and personal care retailers G4772* Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores Medical and orthopedic goods stores
456199 All other health and personal care retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
456199 All other health and personal care retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
456199 All other health and personal care retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
457110 Gasoline stations with convenience stores G4711* Retail sale in non-specialized stores with food, beverages or tobacco predominating Convenience stores with gasoline (primarily selling products other than gasoline)
457110 Gasoline stations with convenience stores G4730* Retail sale of automotive fuel in specialized stores Gasoline stations with convenience stores (primarily selling gasoline)
457110 Gasoline stations with convenience stores G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
457110 Gasoline stations with convenience stores G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
457120 Other gasoline stations G4730* Retail sale of automotive fuel in specialized stores Gasoline stations with fuel sales predominant
457120 Other gasoline stations G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
457120 Other gasoline stations G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
457211 Heating oil dealers G4799* Other retail sale not in stores, stalls or markets Heating oil dealers
457212 Liquefied petroleum gas (bottled gas) dealers G4799* Other retail sale not in stores, stalls or markets Liquefied petroleum gas (bottled gas) dealers
457219 Other fuel dealers G4799* Other retail sale not in stores, stalls or markets Direct selling of other fuels (e.g., coal, firewood)
458111 Men's clothing retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Men's clothing stores
458111 Men's clothing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458111 Men's clothing retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458111 Men's clothing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458111 Men's clothing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458112 Women's clothing retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Women's clothing stores
458112 Women's clothing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458112 Women's clothing retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458112 Women's clothing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458112 Women's clothing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458113 Children's and infants' clothing retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Children's and infants' clothing stores
458113 Children's and infants' clothing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458113 Children's and infants' clothing retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458113 Children's and infants' clothing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458113 Children's and infants' clothing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458114 Family clothing retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Family clothing stores
458114 Family clothing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458114 Family clothing retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458114 Family clothing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458114 Family clothing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458115 Clothing accessories retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Clothing accessory stores (except wig stores)
458115 Clothing accessories retailers G4773* Other retail sale of new goods in specialized stores Wig stores
458115 Clothing accessories retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458115 Clothing accessories retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458115 Clothing accessories retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458115 Clothing accessories retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458116 Fur retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Fur stores
458116 Fur retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458116 Fur retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458116 Fur retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458116 Fur retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458119 All other clothing retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores All other clothing stores (e.g., lingerie, women and children's sleepwear, riding apparel, raincoat)
458119 All other clothing retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458119 All other clothing retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458119 All other clothing retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458119 All other clothing retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458210 Shoe retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Shoe stores
458210 Shoe retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458210 Shoe retailers G4782* Retail sale via stalls and markets of textiles, clothing and footwear Other retail sale not in stores, stalls or markets
458210 Shoe retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458210 Shoe retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458310 Jewellery retailers G4773* Other retail sale of new goods in specialized stores Jewellery stores
458310 Jewellery retailers S9529* Repair of other personal and household goods Retailing and repairing new jewelry, clocks, and watches, repair primary source of revenue
458310 Jewellery retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458310 Jewellery retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458310 Jewellery retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
458320 Luggage and leather goods retailers G4771* Retail sale of clothing, footwear and leather articles in specialized stores Luggage and leather goods stores (except clothing accessories)
458320 Luggage and leather goods retailers S9523* Repair of footwear and leather goods New luggage and leather goods, retail and repair
458320 Luggage and leather goods retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
458320 Luggage and leather goods retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
458320 Luggage and leather goods retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459111 Golf equipment and supplies specialty retailers G4763* Retail sale of sporting equipment in specialized stores Retailing and repairing golf equipment and supplies
459111 Golf equipment and supplies specialty retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459111 Golf equipment and supplies specialty retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459111 Golf equipment and supplies specialty retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459112 Ski equipment and supplies specialty retailers G4763* Retail sale of sporting equipment in specialized stores Retailing and repairing ski equipment and supplies
459112 Ski equipment and supplies specialty retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459112 Ski equipment and supplies specialty retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459112 Ski equipment and supplies specialty retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459113 Cycling equipment and supplies specialty retailers G4763* Retail sale of sporting equipment in specialized stores Retailing and repairing cycling equipment and supplies
459113 Cycling equipment and supplies specialty retailers S9529* Repair of other personal and household goods New bicycles combined with repair, repair as primary source of receipts, retail
459113 Cycling equipment and supplies specialty retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459113 Cycling equipment and supplies specialty retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459113 Cycling equipment and supplies specialty retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459119 All other sporting goods retailers G4763* Retail sale of sporting equipment in specialized stores Retailing and repairing all other sporting equipment and supplies
459119 All other sporting goods retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459119 All other sporting goods retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459119 All other sporting goods retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459120 Hobby, toy and game retailers G4764 Retail sale of games and toys in specialized stores  
459120 Hobby, toy and game retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459120 Hobby, toy and game retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459120 Hobby, toy and game retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459130 Sewing, needlework and piece goods retailers G4751* Retail sale of textiles in specialized stores Haberdashery: needles, sewing thread, etc.
459130 Sewing, needlework and piece goods retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459130 Sewing, needlework and piece goods retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459130 Sewing, needlework and piece goods retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459140 Musical instrument and supplies retailers G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores Musical instrument and supplies stores
459140 Musical instrument and supplies retailers S9529* Repair of other personal and household goods New musical instruments combined with repair, repair as primary source of receipts, retail
459140 Musical instrument and supplies retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459140 Musical instrument and supplies retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459140 Musical instrument and supplies retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459210 Book retailers and news dealers G4761* Retail sale of books, newspapers and stationary in specialized stores Book stores and news dealers
459210 Book retailers and news dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459210 Book retailers and news dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
459210 Book retailers and news dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459310 Florists G4773* Other retail sale of new goods in specialized stores Florists
459310 Florists G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459310 Florists G4789* Retail sale via stalls and markets of other goods Other direct selling
459310 Florists G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459410 Office supplies and stationery retailers G4761* Retail sale of books, newspapers and stationary in specialized stores Office supplies and stationery stores
459410 Office supplies and stationery retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459410 Office supplies and stationery retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459410 Office supplies and stationery retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459420 Gift, novelty and souvenir retailers G4773* Other retail sale of new goods in specialized stores Gift, novelty and souvenir stores
459420 Gift, novelty and souvenir retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459420 Gift, novelty and souvenir retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459420 Gift, novelty and souvenir retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459510 Used merchandise retailers G4774* Retail sale of second-hand goods Used merchandise stores (except automotive, pawned or auctioned items)
459510 Used merchandise retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459510 Used merchandise retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459510 Used merchandise retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459910 Pet and pet supplies retailers G4773* Other retail sale of new goods in specialized stores Pet and pet supplies stores
459910 Pet and pet supplies retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459910 Pet and pet supplies retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459910 Pet and pet supplies retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459920 Art dealers G4773* Other retail sale of new goods in specialized stores Art dealers
459920 Art dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459920 Art dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
459920 Art dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459930 Manufactured (mobile) home dealers G4773* Other retail sale of new goods in specialized stores Mobile home dealers
459930 Manufactured (mobile) home dealers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459930 Manufactured (mobile) home dealers G4789* Retail sale via stalls and markets of other goods Other direct selling
459930 Manufactured (mobile) home dealers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459992 Beer and wine-making supplies retailers G4773* Other retail sale of new goods in specialized stores Beer and wine-making supplies stores
459992 Beer and wine-making supplies retailers G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459992 Beer and wine-making supplies retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
459992 Beer and wine-making supplies retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459992 Beer and wine-making supplies retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459993 Cannabis retailers G4772* Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores Retail of cannabis and cannabis products for medical use
459993 Cannabis retailers G4791* Retail sale via mail order houses or via internet Cannabis product retail, exclusively via the Internet
459993 Cannabis retailers G4773* Other retail sale of new goods in specialized stores Retail of cannabis and cannabis products for recreational use, cannabis seeds, cannabis oil, cannabis retail, provincially regulated cannabis stores, head shops
459993 Cannabis retailers G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
459993 Cannabis retailers G4789* Retail sale via stalls and markets of other goods Other direct selling
459993 Cannabis retailers G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) C2396* Cutting, shaping and finishing of stone Monument and tombstone dealers
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4723 Retail sale of tobacco products in specialized stores  
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4752* Retail sale of hardware, paints and glass in specialized stores Sauna and hot tub stores
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4759* Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores Home security equipment stores and candle shops
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4773* Other retail sale of new goods in specialized stores Specialty stores n.e.c. wig stores; monument and tombstone dealers; other specialty stores n.e.c.
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4774* Retail sale of second-hand goods Auctioneering, with own facilities, open to the general public, retail
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4791* Retail sale via mail order houses or via Internet Retail sale via the Internet
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4781* Retail sale via stalls and markets of food, beverages and tobacco products Other direct selling
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4789* Retail sale via stalls and markets of other goods Other direct selling
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) G4799* Other retail sale not in stores, stalls or markets Other non-store retailing
481110 Scheduled air transportation H5110* Passenger air transport Passenger air transportation, scheduled
481110 Scheduled air transportation H5120* Freight air transport Freight transportation, air, scheduled
481214 Non-scheduled chartered air transportation H5110* Passenger air transport Air passenger carriers, non-scheduled
481214 Non-scheduled chartered air transportation H5120* Freight air transport Air cargo carriers (except air courier), non-scheduled
481215 Non-scheduled specialty flying services H5110* Passenger air transport Specialty air transportation services, with none predominating, using general purpose aircraft
481215 Non-scheduled specialty flying services H5120* Freight air transport Helicopter carriers, non-scheduled service
482112 Short-haul freight rail transportation H4912* Freight rail transport Short-haul freight rail transportation
482113 Mainline freight rail transportation H4912* Freight rail transport Mainline freight rail transportation
482114 Passenger rail transportation H4911* Passenger rail transport, interurban Passenger rail transportation
483115 Deep sea, coastal and great lakes water transportation (except by ferries) H5011* Sea and coastal passenger water transport Deep-sea, coastal and Great Lakes water transportation (except ferries), passenger
483115 Deep sea, coastal and great lakes water transportation (except by ferries) H5012* Sea and coastal freight water transport Deep sea, coastal and Great Lakes water transportation, freight
483116 Deep sea, coastal and great lakes water transportation by ferries H5011* Sea and coastal passenger water transport Deep sea, coastal and Great Lakes water transportation by ferries
483213 Inland water transportation (except by ferries) H5011* Sea and coastal passenger water transport Intracoastal water transportation, passenger
483213 Inland water transportation (except by ferries) H5012* Sea and coastal freight water transport Intracoastal water transportation, freight
483213 Inland water transportation (except by ferries) H5021* Inland passenger water transport Inland passenger water transportation (except ferries), passengers
483213 Inland water transportation (except by ferries) H5022 Inland freight water transport  
483214 Inland water transportation by ferries H5021* Inland passenger water transport Inland passenger water transportation by ferries, passengers
484110 General freight trucking, local H4923* Freight transport by road General freight trucking, local
484121 General freight trucking, long distance, truck-load (single shipper) H4923* Freight transport by road General freight trucking, long distance, truck-load
484122 General freight trucking, long distance, less than truck-load (multiple shippers) H4923* Freight transport by road General freight trucking, long distance, less than truck-load
484210 Used household and office goods moving H4923* Freight transport by road Used household and office goods moving
484221 Bulk liquids trucking, local H4923* Freight transport by road Bulk liquids trucking (e.g., petroleum fuel, milk), local
484222 Dry bulk materials trucking, local H4923* Freight transport by road Dry bulk materials trucking, local
484223 Forest products trucking, local H4923* Freight transport by road Forest products trucking, local (not within the forest)
484229 Other specialized freight (except used goods) trucking, local H4923* Freight transport by road Other specialized freight (except used goods) trucking, local (e.g., livestock, refrigerated products, mobile home towing)
484231 Bulk liquids trucking, long distance H4923* Freight transport by road Bulk liquids trucking, long distance
484232 Dry bulk materials trucking, long distance H4923* Freight transport by road Dry bulk materials trucking, long distance
484233 Forest products trucking, long distance H4923* Freight transport by road Forest products trucking, long distance (not within the forest)
484239 Other specialized freight (except used goods) trucking, long distance H4923* Freight transport by road Other specialized freight (except used goods) trucking, long distance (e.g., livestock, refrigerated products, mobile home towing)
485110 Urban transit systems H4921 Urban or suburban passenger land transport  
485210 Interurban and rural bus transportation H4922* Other passenger land transport Interurban and rural bus transportation
485310 Taxi service H4922* Other passenger land transport Taxi service
485320 Limousine service H4922* Other passenger land transport Limousine service
485410 School and employee bus transportation H4922* Other passenger land transport School and employee bus transportation
485510 Charter bus industry H4922* Other passenger land transport Charter bus industry
485990 Other transit and ground passenger transportation H4922* Other passenger land transport Other transit and ground passenger transportation (e.g., carpool, special needs passenger transportation)
486110 Pipeline transportation of crude oil H4930* Transport via pipeline Pipeline transportation of crude oil
486210 Pipeline transportation of natural gas H4930* Transport via pipeline Pipeline transportation of natural gas
486910 Pipeline transportation of refined petroleum products H4930* Transport via pipeline Pipeline transportation of refined petroleum products
486990 All other pipeline transportation H4930* Transport via pipeline All other pipeline transportation (e.g., slurry)
487110 Scenic and sightseeing transportation, land H4911* Passenger rail transport, interurban Operation of scenic and sightseeing railroads
487110 Scenic and sightseeing transportation, land H4922* Other passenger land transport Except operation of scenic and sightseeing railroads
487210 Scenic and sightseeing transportation, water H5011* Sea and coastal passenger water transport Sightseeing boat cruises (same day return), except inland; charter fishing cruises (same day return)
487210 Scenic and sightseeing transportation, water H5021* Inland passenger water transport Sightseeing boat cruises (same day return), inland
487990 Scenic and sightseeing transportation, other H4922* Other passenger land transport Aerial cable cars, sightseeing
487990 Scenic and sightseeing transportation, other H5110* Passenger air transport Specialized aerial sightseeing (e.g., hot air balloon excursions)
488111 Air traffic control H5223* Service activities incidental to air transportation Air traffic control
488119 Other airport operations H5223* Service activities incidental to air transportation Airport operation (except air traffic control) (e.g., flying field operation, hanger rental, aircraft parking)
488119 Other airport operations H5224* Cargo handling Airport baggage and cargo handling services
488119 Other airport operations N8129* Other building and industrial cleaning activities Airport runway sweeping; snow and ice clearing services
488190 Other support activities for air transportation C3315* Repair of transport equipment, except motor vehicles Aircraft maintenance service (except factory conversions and overhauls)
488190 Other support activities for air transportation H5223* Service activities incidental to air transportation Support activities for air transportation (e.g., aircraft ferrying, inspection, testing and maintenance)
488210 Support activities for rail transportation C3315* Repair of transport equipment, except motor vehicles Locomotive and railway cars repairing
488210 Support activities for rail transportation H5221* Service activities incidental to land transportation Support activities for railway transport, n.e.c. (e.g., railway rights-of-way and structures maintenance); railway switching services
488210 Support activities for rail transportation H5224* Cargo handling Freight-car loading and unloading service
488210 Support activities for rail transportation N8129* Other building and industrial cleaning activities Freight car cleaning service
488310 Port and harbour operations H5222* Service activities incidental to water transportation Port and harbour operations
488320 Marine cargo handling H5224* Cargo handling Marine cargo handling
488320 Marine cargo handling N8129* Other building and industrial cleaning activities Ship hold and tank cleaning
488331 Marine salvage services H5222* Service activities incidental to water transportation Marine salvage services
488332 Ship piloting services H5222* Service activities incidental to water transportation Ship piloting services
488339 Other navigational services to shipping H5222* Service activities incidental to water transportation Other navigational services to shipping (e.g., radio beacon services, docking and undocking marine vessels)
488390 Other support activities for water transportation C3315* Repair of transport equipment, except motor vehicles Ship repair and maintenance, not in a shipyard
488390 Other support activities for water transportation E3830* Materials recovery Ship breaking or dismantling done on a floating dry dock
488390 Other support activities for water transportation H5222* Service activities incidental to water transportation Lighter service to ships
488390 Other support activities for water transportation H5229* Other transportation support activities Other support activities for water transportation (e.g., cargo surveying; inspection and weighing services)
488410 Motor vehicle towing H5221* Service activities incidental to land transportation Emergency road service; motor vehicle towing service
488490 Other support activities for road transportation H5221* Service activities incidental to land transportation Truck and bus terminals, bridge and tunnel operations
488490 Other support activities for road transportation H5224* Cargo handling Truck loading and unloading
488490 Other support activities for road transportation H5229* Other transportation support activities Truck weighing and inspection services (without repairs)
488490 Other support activities for road transportation N8129* Other building and industrial cleaning activities Road sanding, salting, oiling, cleaning, and snow clearing
488511 Marine shipping agencies H5229* Other transportation support activities Marine shipping activities (e.g., arranging transport by sea)
488519 Other freight transportation arrangement H5229* Other transportation support activities Other freight transportation arrangement (e.g., logistic activities, issue of transport documents)
488990 Other support activities for transportation B0910* Support activities for petroleum and natural gas extraction Liquefaction and re-gasification of natural gas for purposes of transport at the mine site
488990 Other support activities for transportation H5221* Service activities incidental to land transportation Drive-away automobile service; livestock-in-transit feeding station; independent pipeline terminal facilities; liquefaction and re-gasification of natural gas for purposes of transport (except at the mine site)
488990 Other support activities for transportation H5229* Other transportation support activities Packing and crating of goods for transportation; transport brokers (not operating vehicles); car-pool and van-pool arranging
491110 Postal service H5310 Postal activities  
492110 Couriers H5320* Courier activities Couriers (including air)
492210 Local messengers and local delivery H5320* Courier activities Local messengers and local delivery
493110 General warehousing and storage H5210* Warehousing and storage General warehousing and storage
493120 Refrigerated warehousing and storage H5210* Warehousing and storage Refrigerated warehousing and storage
493130 Farm product warehousing and storage H5210* Warehousing and storage Farm product warehousing and storage
493190 Other warehousing and storage H5210* Warehousing and storage Other warehousing and storage (e.g., grain silos)
512110 Motion picture and video production J5911 Motion picture, video and television programme production activities  
512120 Motion picture and video distribution J5913* Motion picture, video and television programme distribution activities Motion picture and video distribution
512130 Motion picture and video exhibition J5914 Motion picture projection activities  
512190 Post-production and other motion picture and video industries J5912 Motion picture, video and television programme post-production activities  
512190 Post-production and other motion picture and video industries J5913* Motion picture, video and television programme distribution activities Motion picture booking agencies
512230 Music publishers J5920* Sound recording and music publishing activities Music publishers
512240 Sound recording studios J5920* Sound recording and music publishing activities Sound recording studios
512250 Record production and distribution J5920* Sound recording and music publishing activities Record production and distribution
512290 Other sound recording industries J5920* Sound recording and music publishing activities Other sound recording industries (e.g., recording books on tape)
513110 Newspaper publishers J5813* Publishing of newspapers, journals and periodicals Newspaper publishers
513120 Periodical publishers J5813* Publishing of newspapers, journals and periodicals Periodical publishers
513120 Periodical publishers J5812* Publishing of directories and mailing lists radio guide and schedule publishers or publishing
513130 Book publishers J5811* Book publishing Books, publishing
513130 Book publishers J5819* Other publishing activities travel guides
513140 Directory and mailing list publishers J5812* Publishing of directories and mailing lists Directories, publishing or publishing and printing; machine readable directory and mailing list, publishing
513190 Other publishers J5811* Book publishing Year books, publishing or publishing and printing
513190 Other publishers J5819* Other publishing activities Other publishers (except directories)
513211 Software publishers (except video game publishers) J5820* Software publishing Software publishers (except video game publishers)
513212 Video game publishers J5820* Software publishing Video game publishing
516110 Radio broadcasting stations J6010* Radio broadcasting Production and transmission of radio programs
516120 Television broadcasting stations J6020* Television programming and broadcasting activities Television broadcasting
516211 Pay and specialty television J6020* Television programming and broadcasting activities Pay and specialty television
516212 Media streaming distribution services J6020* Television programming and broadcasting activities Media streaming over the Internet, video on demand
516219 Other media content providers J6020* Television programming and broadcasting activities Internet sites
516219 Other media content providers J6010* Radio broadcasting Satellite radio
516219 Other media content providers J6391* News agency activities News syndicates, news services
517310 Wired and wireless telecommunications carriers (except satellite) J6110* Wired telecommunications activities Cable television providers and operators, telephone services
517310 Wired and wireless telecommunications carriers (except satellite) J6120* Wireless telecommunications activities Cellular phone service, mobile internet and other wireless telecommunications services
517310 Wired and wireless telecommunications carriers (except satellite) J6130* Satellite telecommunications activities Including direct-to-home (DTH) satellite television distribution systems
517410 Satellite telecommunications J6130* Satellite telecommunications activities Satellite telecommunications (except reselling)
517410 Satellite telecommunications J6190* Other telecommunications activities Satellite telecommunications, reselling
517911 Telecommunications resellers J6190* Other telecommunications activities Telecommunications resellers
517919 Other telecommunications J6190* Other telecommunications activities Other telecommunications (e.g., satellite tracking, telemetry, VoIP services)
518210 Computing infrastructure providers, data processing, web hosting, and related services J6311 Data processing, hosting and related activities  
518210 Computing infrastructure providers, data processing, web hosting, and related services M7420* Photographic activities Microfilming service
519211 Libraries R9101* Library and archives activities Libraries
519212 Archives R9101* Library and archives activities Archives
519290 Web search portals and all other information services J6399* Other information service activities n.e.c. Press clipping services, telephone based information services, information search services on a contract or fee basis
521110 Monetary authorities - central bank K6411* Central banking Monetary authorities - central bank
522111 Personal and commercial banking industry K6419* Other monetary intermediation Personal and commercial banking industry
522112 Corporate and institutional banking industry K6419* Other monetary intermediation Corporate and institutional banking industry
522130 Credit unions K6419* Other monetary intermediation Local credit unions
522190 Other depository credit intermediation K6419* Other monetary intermediation Other depository credit intermediation (e.g., private banks, deposit-accepting mortgage companies, co-operative)
522210 Credit card issuing K6492* Other credit granting Credit card issuing
522220 Sales financing K6491 Financial leasing  
522220 Sales financing K6492* Other credit granting Sales financing
522291 Consumer lending K6492* Other credit granting Consumer lending
522299 All other non-depository credit intermediation K6492* Other credit granting Other nondepository credit issuing including pawn shops and pawn brokers, making loans based on the anticipated value of crops being grown by farmers, etc.
522299 All other non-depository credit intermediation K6499* Other financial service activities, except insurance and pension funding activities, n.e.c. Buying, pooling, repackaging, and selling loans on the secondary market (securitization of loans); factoring accounts receivable
522310 Mortgage and non-mortgage loan brokers K6619* Other activities auxiliary to financial service activities Mortgage and non-mortgage loan brokers
522321 Central credit unions K6411* Central banking Central credit unions
522329 Other financial transactions processing and clearing house activities K6619* Other activities auxiliary to financial service activities Other financial transactions processing and clearing house activities
522390 Other activities related to credit intermediation K6419* Other monetary intermediation Other activities related to credit intermediation (e.g., money order issuance services)
523110 Investment banking and securities dealing K6499* Other financial service activities, except insurance and pension funding activities, n.e.c. Investment banking and securities dealing
523120 Securities brokerage K6612* Security and commodity contracts brokerage Securities brokerage
523130 Commodity contracts dealing K6499* Other financial service activities, except insurance and pension funding activities, n.e.c. Commodity contract dealing; foreign currency dealing
523130 Commodity contracts dealing K6612* Security and commodity contracts brokerage Foreign currency exchange services (i.e., selling to the public)
523140 Commodity contracts brokerage K6612* Security and commodity contracts brokerage Commodity contracts brokerage
523210 Securities and commodity exchanges K6611 Administration of financial markets  
523910 Miscellaneous intermediation K6499* Other financial service activities, except insurance and pension funding activities, n.e.c. Intermediation n.e.c. (e.g., investment clubs; venture capital companies; gas and oil royalty dealers; buying and selling mortgages (rediscounting)); buying income tax refunds; viatical settlement companies; venture capital companies and own account investing
523910 Miscellaneous intermediation L6810* Real estate activities with own or leased property Real estate as a trading stock of the seller, buying and selling
523920 Portfolio management K6630 Fund management activities  
523930 Investment advice K6619* Other activities auxiliary to financial service activities Investment advice
523990 All other financial investment activities K6612* Security and commodity contracts brokerage Oil and gas lease brokers' offices
523990 All other financial investment activities K6619* Other activities auxiliary to financial service activities Financial investment activities n.e.c. (e.g., private estate administering; non-deposit trust companies; personal investment trusts); escrow and fiduciary agencies (except real estate); securities quotation services; securities transfer agents
524111 Direct individual life, health and medical insurance carriers K6511* Life insurance Life insurance and annuities, underwriting
524111 Direct individual life, health and medical insurance carriers K6512* Non-life insurance Health and accident insurance, underwriting
524112 Direct group life, health and medical insurance carriers K6511* Life insurance Direct group life and pension insurance carriers
524112 Direct group life, health and medical insurance carriers K6512* Non-life insurance Direct group health insurance carriers
524121 Direct general property and casualty insurance carriers K6512* Non-life insurance Direct general property and casualty insurance carriers
524122 Direct, private, automobile insurance carriers K6512* Non-life insurance Direct, private, automobile insurance carriers
524123 Direct, public, automobile insurance carriers K6512* Non-life insurance Direct, public, automobile insurance carriers
524124 Direct property insurance carriers K6512* Non-life insurance Direct property insurance carriers
524125 Direct liability insurance carriers K6512* Non-life insurance Direct liability insurance carriers
524129 Other direct insurance (except life, health and medical) carriers K6512* Non-life insurance Other direct insurance (except life, health and medical) carriers (e.g., aircraft, marine and fidelity insurance)
524131 Life reinsurance carriers K6520* Reinsurance Life reinsurance carriers
524132 Accident and sickness reinsurance carriers K6520* Reinsurance Accident and sickness reinsurance carriers
524133 Automobile reinsurance carriers K6520* Reinsurance Automobile reinsurance carriers
524134 Property reinsurance carriers K6520* Reinsurance Property reinsurance carriers
524135 Liability reinsurance carriers K6520* Reinsurance Liability reinsurance carriers
524139 General and other reinsurance carriers K6520* Reinsurance General and other reinsurance carriers
524210 Insurance agencies and brokerages K6622 Activities of insurance agents and brokers  
524291 Claims adjusters K6621 Risk and damage evaluation  
524299 All other insurance related activities K6629* Other activities auxiliary to insurance and pension funding All other insurance related activities (e.g., salvage administration)
526111 Trusteed pension funds K6530* Pension funding Trusteed pension funds
526112 Non-trusteed pension funds K6530* Pension funding Non-trusteed pension funds
526911 Equity funds - Canadian K6430* Trusts, funds and similar financial entities Equity funds - Canadian
526912 Equity funds - foreign K6430* Trusts, funds and similar financial entities Equity funds - foreign
526913 Mortgage funds K6430* Trusts, funds and similar financial entities Mortgage funds
526914 Money market funds K6430* Trusts, funds and similar financial entities Money market funds
526915 Bond and income / dividend funds - Canadian K6430* Trusts, funds and similar financial entities Bond and income / Dividend funds - Canadian
526916 Bond and income / dividend funds - foreign K6430* Trusts, funds and similar financial entities Bond and income / Dividend funds - Foreign
526917 Balanced funds / asset allocation funds K6430* Trusts, funds and similar financial entities Balanced funds / Asset allocation funds
526919 Other open-ended funds K6430* Trusts, funds and similar financial entities Other open-ended funds (e.g., invest in futures, precious metals, hedge funds and others)
526930 Segregated (except pension) funds K6430* Trusts, funds and similar financial entities Segregated (except pension) funds
526981 Securitization vehicles K6430* Trusts, funds and similar financial entities Securitization vehicles
526989 All other miscellaneous funds and financial vehicles K6430* Trusts, funds and similar financial entities All other miscellaneous funds and financial vehicles (e.g., special purpose trusts and other funds)
531111 Lessors of residential buildings and dwellings (except social housing projects) L6810* Real estate activities with own or leased property Lessors of residential buildings and dwellings (except social housing projects)
531112 Lessors of social housing projects L6810* Real estate activities with own or leased property Lessors of social housing projects
531120 Lessors of non-residential buildings (except mini-warehouses) L6810* Real estate activities with own or leased property Lessors of non-residential buildings (except mini-warehouses)
531130 Self-storage mini-warehouses L6810* Real estate activities with own or leased property Self-storage mini-warehouses
531190 Lessors of other real estate property L6810* Real estate activities with own or leased property Lessors of other real estate property (e.g., agricultural and railroad property rental)
531211 Real estate agents L6820* Real estate activities on a fee or contract basis Realer estate agents
531212 Offices of real estate brokers L6820* Real estate activities on a fee or contract basis Offices of real estate brokers
531310 Real estate property managers L6820* Real estate activities on a fee or contract basis Real estate property managers
531320 Offices of real estate appraisers L6820* Real estate activities on a fee or contract basis Offices of real estate appraisers
531390 Other activities related to real estate L6820* Real estate activities on a fee or contract basis Other activities related to real estate (e.g., escrow agents, listing service)
532111 Passenger car rental N7710* Renting and leasing of motor vehicles Passenger car rental (short-term)
532112 Passenger car leasing N7710* Renting and leasing of motor vehicles Passenger car leasing (long-term)
532120 Truck, utility trailer and RV (recreational vehicle) rental and leasing N7710* Renting and leasing of motor vehicles Passenger car without driver (except finance leasing), leasing
532120 Truck, utility trailer and RV (recreational vehicle) rental and leasing N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Utility trailer, recreational vehicle and heavy-duty trucks (except finance leasing), renting and leasing
532210 Consumer electronics and appliance rental N7729* Renting and leasing of other personal and household goods n.e.c. Consumer electronics and appliance rental
532280 All other consumer goods rental N7721* Renting and leasing of recreational and sports goods Other consumer goods rental
532280 All other consumer goods rental N7722* Renting of video tapes and disks Video tape and disc rental
532280 All other consumer goods rental N7729* Renting and leasing of other personal and household goods n.e.c. Other consumer goods rental n.e.c. (e.g., furniture, party supplies, musical instruments, tents, home health equipment, costumes)
532280 All other consumer goods rental N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Motorcycles and motor scooters, renting and leasing
532310 General rental centres N7729* Renting and leasing of other personal and household goods n.e.c. Renting a range of commercial and household equipment including do-it-yourself equipment (primarily household)
532310 General rental centres N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Rental or range of commercial and industrial equipment (contractor and builder tools)
532410 Construction, transportation, mining, and forestry machinery and equipment rental and leasing N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Construction (including crane without operator), transportation, mining, and forestry machinery and equipment rental and leasing
532420 Office machinery and equipment rental and leasing N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Office machinery and equipment rental and leasing
532490 Other commercial and industrial machinery and equipment rental and leasing N7730* Renting and leasing of other machinery, equipment and tangible goods n.e.c. Other commercial and industrial machinery and equipment rental and leasing (e.g., agricultural machinery, motion picture production equipment)
533110 Lessors of non-financial intangible assets (except copyrighted works) N7740 Leasing of intellectual property and similar products, except copyrighted works  
541110 Offices of lawyers M6910* Legal activities Offices of lawyers
541120 Offices of notaries M6910* Legal activities Offices of notaries
541190 Other legal services M6910* Legal activities Other legal services (e.g., bailiffs, arbitrators, paralegal services)
541212 Offices of accountants M6920* Accounting, bookkeeping and auditing activities; tax consultancy Offices of accountants
541213 Tax preparation services M6920* Accounting, bookkeeping and auditing activities; tax consultancy Tax preparation services
541215 Bookkeeping, payroll and related services M6920* Accounting, bookkeeping and auditing activities; tax consultancy Bookkeeping, payroll and related services
541310 Architectural services M7110* Architectural and engineering activities and related technical consultancy Architectural services
541320 Landscape architectural services M7110* Architectural and engineering activities and related technical consultancy Landscape architectural services
541330 Engineering services M7110* Architectural and engineering activities and related technical consultancy Engineering services
541340 Drafting services M7110* Architectural and engineering activities and related technical consultancy Drafting services
541350 Building inspection services M7110* Architectural and engineering activities and related technical consultancy Building inspection services
541360 Geophysical surveying and mapping services M7110* Architectural and engineering activities and related technical consultancy Geophysical surveying and mapping services
541370 Surveying and mapping (except geophysical) services M7110* Architectural and engineering activities and related technical consultancy Surveying and mapping (except geophysical) services
541380 Testing laboratories M7120* Technical testing and analysis Testing laboratories
541410 Interior design services M7410* Specialized design activities Interior design services
541420 Industrial design services M7410* Specialized design activities Industrial design services
541430 Graphic design services M7410* Specialized design activities Graphic design services
541490 Other specialized design services M7410* Specialized design activities Other specialized design services (e.g., clothing, jewellery and textile design)
541514 Computer systems design and related services (except video game design and development) J6201* Computer programming activities Computer systems design and related services (except video game design and development)
541514 Computer systems design and related services (except video game design and development) J6202 Computer consultancy and computer facilities management activities  
541514 Computer systems design and related services (except video game design and development) J6209 Other information technology and computer service activities  
541515 Video game design and development services J6201* Computer programming activities Video game design and development services
541611 Administrative management and general management consulting services M7020* Management consultancy activities Administrative management and general management consulting services
541612 Human resources consulting services K6629* Other activities auxiliary to insurance and pension funding Actuarial services
541612 Human resources consulting services M7020* Management consultancy activities Human resource consulting services
541619 Other management consulting services M7020* Management consultancy activities Management consulting services n.e.c. (e.g., methods improvement, marketing, operations research)
541619 Other management consulting services M7490* Other professional, scientific and technical activities n.e.c. Freight rates and customs consulting services
541620 Environmental consulting services M7490* Other professional, scientific and technical activities n.e.c. Environmental consulting services
541690 Other scientific and technical consulting services M7490* Other professional, scientific and technical activities n.e.c. Other scientific and technical consulting services (e.g., agronomy, economic and physics consulting services)
541710 Research and development in the physical, engineering and life sciences M7210 Research and experimental development on natural sciences and engineering  
541720 Research and development in the social sciences and humanities M7220 Research and experimental development on social sciences and humanities  
541810 Advertising agencies M7310* Advertising Advertising agencies
541820 Public relations services M7020* Management consultancy activities Public relations services
541830 Media buying agencies M7310* Advertising Media buying agencies
541840 Media representatives M7310* Advertising Media representatives
541850 Display advertising M7310* Advertising Display advertising
541860 Direct mail advertising M7310* Advertising Direct mail advertising
541870 Advertising material distribution services M7310* Advertising Advertising material distribution services
541891 Specialty advertising distributors M7310* Advertising Specialty advertising distributors
541899 All other services related to advertising M7310* Advertising All other services related to advertising (e.g., window dressing, sign painting and lettering)
541910 Marketing research and public opinion polling M7320 Market research and public opinion polling  
541920 Photographic services M7420* Photographic activities Photographic services
541930 Translation and interpretation services M7490* Other professional, scientific and technical activities n.e.c. Translation and interpretation services
541940 Veterinary services M7500* Veterinary activities Veterinary services
541990 All other professional, scientific and technical services M6910* Legal activities Arbitration and conciliation services not provided by lawyers or paralegals
541990 All other professional, scientific and technical services M7490* Other professional, scientific and technical activities n.e.c. All other professional, scientific and technical services (e.g., weather forecasting, referees in bankruptcy, non-real estate appraisal activities, commodity inspection services)
541990 All other professional, scientific and technical services N8030* Investigation activities Handwriting analysis service
541990 All other professional, scientific and technical services Q8890* Other social work activities without accommodation Consumer credit counselling services
551113 Holding companies K6420 Activities of holding companies  
551114 Corporate, regional and subsidiary management offices and companies M7010 Activities of head offices  
561110 Office administrative services N8211 Combined office administrative service activities  
561210 Facilities support services N8110 Combined facilities support activities  
561210 Facilities support services O8423* Public order and safety activities Correctional facilities, privately operated
561310 Employment placement agencies and executive search services N7810* Activities of employment placement agencies Employment placement agencies and executive search services
561320 Temporary help services N7820 Temporary employment agency activities  
561330 Professional employer organizations N7830 Other human resources provision  
561410 Document preparation services N8219* Photocopying, document preparation and other specialized office support activities Document preparation services (e.g., transcription, résumé writing, desktop publishing)
561420 Telephone call centres N8220 Activities of call centres  
561430 Business service centres N8219* Photocopying, document preparation and other specialized office support activities Business service centres (e.g., mail box centres, copy shops), internet café (not serving food and beverages)
561440 Collection agencies N8291* Activities of collection agencies and credit bureaus Debt collection services
561440 Collection agencies O8411* General public administration activities Tax collection services on a contract or fee basis
561450 Credit bureaus N8291* Activities of collection agencies and credit bureaus Credit bureaus
561490 Other business support services N8292* Packaging activities Address bar coding services
561490 Other business support services N8299* Other business support service activities n.e.c. Business support services n.e.c. (e.g., automobile repossession, fund-raising organization service on a fee or contract basis, court reporting services)
561510 Travel agencies N7911 Travel agency activities  
561520 Tour operators N7912 Tour operator activities  
561590 Other travel arrangement and reservation services N7990* Other reservation service and related activities Other travel arrangement and reservation services (e.g., ticket agencies)
561611 Investigation services N8010* Private security activities Fingerprinting or polygraph services
561611 Investigation services N8030* Investigation activities Private investigator and detective services
561612 Security guard and patrol services N8010* Private security activities Security guard and patrol services
561613 Armoured car services N8010* Private security activities Armoured car services
561621 Security systems services (except locksmiths) N8020* Security systems service activities Security systems services (except locksmiths)
561622 Locksmiths N8020* Security systems service activities Locksmiths
561710 Exterminating and pest control services N8129* Other building and industrial cleaning activities Exterminating and pest control services
561721 Window cleaning services N8129* Other building and industrial cleaning activities Window cleaning services
561722 Janitorial services (except window cleaning) N8121 General cleaning of buildings  
561722 Janitorial services (except window cleaning) N8129* Other building and industrial cleaning activities Cleaning of transport equipment such as railway cars on contract (interior)
561730 Landscaping services N8130 Landscape care and maintenance service activities  
561740 Carpet and upholstery cleaning services S9601* Washing and (dry-) cleaning of textile and fur products Carpet and upholstery cleaning services
561791 Duct and chimney cleaning services N8129* Other building and industrial cleaning activities Duct and chimney cleaning services
561799 All other services to buildings and dwellings F4390* Other specialized construction activities Building exterior cleaning (except sandblasting)
561799 All other services to buildings and dwellings N8129* Other building and industrial cleaning activities Cleaning services to buildings and dwellings n.e.c. (except building exteriors)
561910 Packaging and labelling services N8292* Packaging activities Packaging and labelling services
561920 Convention and trade show organizers N8230 Organization of conventions and trade shows  
561990 All other support services C1313* Finishing of textiles Cloth, cutting to length for distributors; tape, slitting for the trade
561990 All other support services N8299* Other business support service activities n.e.c. All other support services n.e.c. (except cloth cutting to length, fire-fighting and vehicle licensing)
561990 All other support services O8413* Regulation of and contribution to more efficient operation of businesses Vehicle license issuing on a contract or fee basis
561990 All other support services O8423* Public order and safety activities Commercial fire fighting services
562110 Waste collection E3811 Collection of non-hazardous waste  
562110 Waste collection E3812 Collection of hazardous waste  
562210 Waste treatment and disposal E3700* Sewerage Treatment and filtration of nonhazardous industrial waste water (not part of sewer system)
562210 Waste treatment and disposal E3821 Treatment and disposal of non-hazardous waste  
562210 Waste treatment and disposal E3822 Treatment and disposal of hazardous waste  
562910 Remediation services E3900 Remediation activities and other waste management services  
562920 Material recovery facilities E3830* Materials recovery Material recovery facilities (e.g., sorting, cleaning and baling of commingled recyclable materials (except hazardous)
562990 All other waste management services E3700* Sewerage Waste management activities (e.g., septic tank, cesspool cleaning and pumping)
611110 Elementary and secondary schools P8510* Pre-primary and primary education Primary education
611110 Elementary and secondary schools P8521 General secondary education  
611110 Elementary and secondary schools P8522* Technical and vocational secondary education Vocational and technical high schools
611210 Community colleges and C.E.G.E.P.s P8530* Higher education Community colleges and C.E.G.E.P.s
611310 Universities P8530* Higher education Universities
611410 Business and secretarial schools P8522* Technical and vocational secondary education Business and secretarial schools (e.g., court reporting schools)
611420 Computer training P8549* Other education n.e.c. Computer training
611430 Professional and management development training P8549* Other education n.e.c. Professional and management development training
611510 Technical and trade schools P8522* Technical and vocational secondary education Technical and trade schools n.e.c. (except flight training schools); vocational apprenticeship training
611510 Technical and trade schools P8549* Other education n.e.c. Flight training school
611610 Fine arts schools P8542 Cultural education  
611620 Athletic instruction P8541* Sports and recreation education Athletic instruction
611630 Language schools P8549* Other education n.e.c. Language schools
611690 All other schools and instruction P8510* Pre-primary and primary education Adult literacy programs
611690 All other schools and instruction P8541* Sports and recreation education Bridge and other card game instruction; yoga instruction
611690 All other schools and instruction P8549* Other education n.e.c. Schools and instruction n.e.c., including educational test development and automobile driving instruction
611710 Educational support services P8550 Educational support services  
621110 Offices of physicians Q8620* Medical and dental practice activities Offices of physicians
621210 Offices of dentists Q8620* Medical and dental practice activities Offices of dentists
621310 Offices of chiropractors Q8690* Other human health activities Offices of chiropractors
621320 Offices of optometrists Q8690* Other human health activities Offices of optometrists
621330 Offices of mental health practitioners (except physicians) Q8690* Other human health activities Offices of mental health practitioners (except physicians)
621340 Offices of physical, occupational, and speech therapists and audiologists Q8690* Other human health activities Offices of physical, occupational, and speech therapists and audiologists
621390 Offices of all other health practitioners Q8690* Other human health activities Offices of al other health practitioners (e.g., acupuncturists, denturists, midwives)
621410 Family planning centres Q8620* Medical and dental practice activities Abortion clinics
621410 Family planning centres Q8690* Other human health activities Medical family planning centres, services by nurses and other medical professionals, except doctors
621420 Out-patient mental health and substance use centres Q8620* Medical and dental practice activities Out-patient mental health; alcohol and other substance abuse services performed by doctors
621420 Out-patient mental health and substance use centres Q8690* Other human health activities Out-patient mental health; alcohol and other substance abuse services not performed by doctors
621494 Community health centres Q8620* Medical and dental practice activities Community health centres
621499 All other out-patient care centres Q8620* Medical and dental practice activities Out-patient care centres (medical) n.e.c. (e.g., urgent medical care centres)
621499 All other out-patient care centres Q8690* Other human health activities Out-patient non-medical care centres n.e.c. (e.g., first-aid, kidney dialysis, registered massage therapy, respiratory therapy clinics)
621510 Medical and diagnostic laboratories Q8690* Other human health activities Medical and diagnostic laboratories
621610 Home health care services Q8690* Other human health activities Home health care services
621911 Ambulance (except air ambulance) services Q8690* Other human health activities Ambulance (except air ambulance) services
621912 Air ambulance services Q8690* Other human health activities Air ambulance services
621990 All other ambulatory health care services Q8690* Other human health activities All other ambulatory health care services (blood banks, sperm banks, stop smoking clinics)
622111 General (except paediatric) hospitals Q8610* Hospital activities General (except paediatric) hospitals
622112 Paediatric hospitals Q8610* Hospital activities Paediatric hospitals
622210 Psychiatric and substance use hospitals Q8610* Hospital activities Psychiatric and substance abuse hospitals
622310 Specialty hospitals (except psychiatric and substance use) Q8610* Hospital activities Specialty (except psychiatric and substance abuse) hospitals (e.g., maternity hospital)
623110 Nursing care facilities Q8710 Residential nursing care facilities  
623210 Residential facilities for persons with a developmental disability Q8720* Residential care activities for mental retardation, mental health and substance abuse Residential developmental handicap facilities (home for the developmentally handicapped)
623221 Residential facilities for persons with a mental health or substance use condition Q8720* Residential care activities for mental retardation, mental health and substance abuse Residential substance abuse facilities
623222 Homes for persons with a psychiatric disability Q8720* Residential care activities for mental retardation, mental health and substance abuse Homes for the psychiatrically disabled
623310 Community care facilities for the elderly Q8730 Residential care activities for the elderly and disabled  
623991 Transition homes for victims and survivors of abuse and domestic violence Q8790* Other residential care activities Transition homes for women and men
623992 Homes for children with a mental health condition or disability Q8790* Other residential care activities Homes for emotionally disturbed children
623993 Homes for persons with a physical disability Q8790* Other residential care activities Homes for the physically handicapped or disabled
623999 All other residential care facilities Q8790* Other residential care activities All other residential care facilities (e.g., home for single mothers, orphanages)
624110 Child and youth services Q8890* Other social work activities without accommodation Child and youth services
624120 Services for the elderly and persons with a disability Q8810 Social work activities without accommodation for the elderly and disabled  
624190 Other individual and family services Q8890* Other social work activities without accommodation Other individual and family services (e.g., marriage counselling, refugee services, suicide crisis)
624210 Community food services Q8890* Other social work activities without accommodation Community food services
624220 Community housing services Q8890* Other social work activities without accommodation Community housing services
624230 Emergency and other relief services Q8890* Other social work activities without accommodation Emergency and other relief services
624310 Vocational rehabilitation services Q8890* Other social work activities without accommodation Vocational rehabilitation services
624410 Child day-care services Q8890* Other social work activities without accommodation Child day-care services
711111 Theatre (except musical) companies R9000* Creative, arts and entertainment activities Theatre (except musical) companies
711112 Musical theatre and opera companies R9000* Creative, arts and entertainment activities Musical theatre and opera companies
711120 Dance companies R9000* Creative, arts and entertainment activities Dance companies
711130 Musical groups and artists R9000* Creative, arts and entertainment activities Musical groups and artists
711190 Other performing arts companies R9000* Creative, arts and entertainment activities Except carnivals
711190 Other performing arts companies R9329* Other amusement and recreation activities n.e.c. Carnivals
711213 Horse race tracks R9311* Operation of sports facilities Horse race tracks, racing stables and training
711213 Horse race tracks R9319* Other sports activities Owners of sporting horses, horse trainers; horse racing stables off-site from racetrack
711214 Other racing facilities and related activities R9311* Operation of sports facilities Operation of race tracks (except horse)
711215 Independent athletes performing before a paying audience R9312 Activities of sports clubs  
711217 Sports teams and clubs performing before a paying audience R9312* Activities of sports clubs Sports teams and clubs
711217 Sports teams and clubs performing before a paying audience R9319* Other sports activities Other spectator sports
711311 Live theatres and other performing arts presenters with facilities R9000* Creative, arts and entertainment activities Live theatres and other performing arts presenters with facilities
711319 Sports stadiums and other presenters with facilities R9311* Operation of sports facilities Sports stadiums, promoting events; and other presenters with facilities n.e.c.
711319 Sports stadiums and other presenters with facilities R9319* Other sports activities Sports organizers and operators with facilities
711319 Sports stadiums and other presenters with facilities R9329* Other amusement and recreation activities n.e.c. Agricultural fair organizers and rodeo promoters with facilities
711321 Performing arts promoters (presenters) without facilities R9000* Creative, arts and entertainment activities Live arts events organizers without facilities
711321 Performing arts promoters (presenters) without facilities R9329* Other amusement and recreation activities n.e.c. Booking agencies (e.g., concert, theatrical)
711322 Festivals without facilities R9000* Creative, arts and entertainment activities Festival (e.g., arts, dance, music) promoters without facilities
711322 Festivals without facilities R9329* Other amusement and recreation activities n.e.c. Agricultural fair promoters, without facilities
711329 Sports presenters and other presenters without facilities R9319* Other sports activities Sports event promoters without facilities
711329 Sports presenters and other presenters without facilities R9329* Other amusement and recreation activities n.e.c. Horse show and rodeo promoters without facilities
711411 Agents and managers for artists, athletes, entertainers and other public figures M7490* Other professional, scientific and technical activities n.e.c. Agents and managers for artists, athletes, entertainers and other public figures
711412 Sports agents and managers M7490 Other professional, scientific and technical activities n.e.c.  
711511 Independent visual artists and artisans C3290* Other manufacturing n.e.c. Independent taxidermists
711511 Independent visual artists and artisans C3319* Repair of other equipment Restoration services for organs and similar instruments
711511 Independent visual artists and artisans M7420* Photographic activities Independent photo journalists
711511 Independent visual artists and artisans R9000* Creative, arts and entertainment activities independent artists
711512 Independent actors, comedians and performers R9000* Creative, arts and entertainment activities Independent actors, comedians and performers
711513 Independent writers and authors R9000* Creative, arts and entertainment activities Independent writers and authors
712111 Non-commercial art museums and galleries R9102* Museums activities and operation of historical sites and buildings Non-commercial art museums and galleries
712115 History and science museums R9102* Museums activities and operation of historical sites and buildings History and science museums
712119 Other museums R9102* Museums activities and operation of historical sites and buildings Other museums (e.g., wax museum, sports hall of fame)
712120 Historic and heritage sites R9102* Museums activities and operation of historical sites and buildings Historic and heritage sites
712130 Zoos and botanical gardens R9103* Botanical and zoological gardens and nature reserves activities Zoos and botanical gardens
712190 Nature parks and other similar institutions R9103* Botanical and zoological gardens and nature reserves activities Nature parks and other similar institutions
713110 Amusement and theme parks R9321 Activities of amusement parks and theme parks  
713120 Amusement arcades R9329* Other amusement and recreation activities n.e.c. Amusement arcades
713210 Casinos (except casino hotels) R9200* Gambling and betting activities Casinos (except casino hotels)
713291 Lotteries R9200* Gambling and betting activities Lotteries
713299 All other gambling industries R9200* Gambling and betting activities All other gambling industries (e.g., video gambling machines not in casinos, bingo parlours)
713910 Golf courses and country clubs R9311* Operation of sports facilities Golf courses and country clubs
713920 Skiing facilities H4922* Other passenger land transport Ski lift and tow operation
713920 Skiing facilities R9329* Other amusement and recreation activities n.e.c. Skiing facilities (except separate operation of ski lifts)
713930 Marinas R9329* Other amusement and recreation activities n.e.c. Marinas
713940 Fitness and recreational sports centres R9311* Operation of sports facilities Fitness and recreational sports centres
713950 Bowling centres R9311* Operation of sports facilities Bowling centres
713991 Sports clubs, teams and leagues performing before a non-paying audience R9312* Activities of sports clubs Recreational sporting teams and clubs (i.e., little league), hunting guides
713992 Other sports facilities R9319* Other sports activities Driving ranges, skeet shooting facilities, billiard rooms, and other miscellaneous sporting facility operation
713999 All other amusement and recreation industries N7990* Other reservation service and related activities Tourist guide services
713999 All other amusement and recreation industries R9329* Other amusement and recreation activities n.e.c. Amusement and recreation activities n.e.c.
721111 Hotels I5510* Short term accommodation activities Hotels (except sleeping car operation not operated by railway company)
721111 Hotels I5590* Other accommodation Sleeping car operation, not operated by railway company
721112 Motor hotels I5510* Short term accommodation activities Motor hotels
721113 Resorts I5510* Short term accommodation activities Resorts
721114 Motels I5510* Short term accommodation activities Motels
721120 Casino hotels I5510* Short term accommodation activities Casino hotels (hotel as primary source of revenue)
721120 Casino hotels R9200* Gambling and betting activities Casino hotels (gambling as primary source of revenue)
721191 Bed and breakfast I5510* Short term accommodation activities Bed and breakfast
721192 Housekeeping cottages and cabins I5510* Short term accommodation activities Housekeeping cottages and cabins
721198 All other traveller accommodation I5510* Short term accommodation activities All other traveller accommodation (e.g., hostels)
721211 Recreational vehicle (RV) parks and campgrounds I5520* Camping grounds, recreational vehicle parks and trailer parks RV (recreational vehicle) parks and campgrounds
721212 Hunting and fishing camps I5520* Camping grounds, recreational vehicle parks and trailer parks Hunting and fishing camps
721213 Recreational (except hunting and fishing) and vacation camps I5520* Camping grounds, recreational vehicle parks and trailer parks Recreational (except hunting and fishing) and vacation camps
721310 Rooming and boarding houses I5590* Other accommodation Rooming and boarding houses
722310 Food service contractors I5629 Other food service activities  
722320 Caterers I5621 Event catering  
722330 Mobile food services I5610* Restaurants and mobile food service activities Canteen truck service, street food-vendors
722330 Mobile food services I5630* Beverage serving activities Mobile beverage bars and carts
722410 Drinking places (alcoholic beverages) I5630* Beverage serving activities Drinking places (alcoholic beverages)
722511 Full-service restaurants I5610* Restaurants and mobile food service activities Full-service restaurants
722512 Limited-service eating places I5610* Restaurants and mobile food service activities Automats, buffets, cafeterias, food take-out services, lunch counters, doughnut shops and other limited-service eating places (except beverage bars), internet café combined with limited-service restaurant
722512 Limited-service eating places I5630* Beverage serving activities Coffee shops, non-alcoholic beverage bars such as fruit juice bar
811111 General automotive repair G4520* Maintenance and repair of motor vehicles General automotive repair
811113 Specialized automotive repair G4520* Maintenance and repair of motor vehicles Automotive exhaust system repair
811121 Automotive body, paint and interior repair and maintenance C2920* Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers Custom fabrication of trailer bodies and custom conversion of vans in a shop, rather than a factory
811121 Automotive body, paint and interior repair and maintenance G4520* Maintenance and repair of motor vehicles Automotive body and upholstery shops
811122 Automotive glass replacement shops G4520* Maintenance and repair of motor vehicles Automotive glass replacement shops
811192 Car washes G4520* Maintenance and repair of motor vehicles Car washes
811199 All other automotive repair and maintenance G4520* Maintenance and repair of motor vehicles Automotive repair and maintenance n.e.c. (e.g., lubricating service; undercoating)
811199 All other automotive repair and maintenance M7120* Technical testing and analysis Automobile emissions inspection services and safety inspection services
811210 Electronic and precision equipment repair and maintenance C3312* Repair of machinery Repair of office machinery (except computers); weighing equipment repair and maintenance (i.e., electronic scales)
811210 Electronic and precision equipment repair and maintenance C3313* Repair of electronic and optical equipment Industrial process control equipment, cameras (including digital, GPS), repairs
811210 Electronic and precision equipment repair and maintenance S9511 Repair of computers and peripheral equipment  
811210 Electronic and precision equipment repair and maintenance S9512 Repair of communication equipment  
811210 Electronic and precision equipment repair and maintenance S9521* Repair of consumer electronics Public address systems and cellphone, repairing
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3311* Repair of fabricated metal products Repair of fabricated metal products
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3312* Repair of machinery Commercial and industrial machinery repair n.e.c.
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3313* Repair of electronic and optical equipment Repair of pulse generators
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3314 Repair of electrical equipment  
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3315* Repair of transport equipment, except motor vehicles Shopping cart repair, service
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance C3319* Repair of other equipment Repair of miscellaneous commercial and industrial equipment (e.g., fertilizer and chemical storage bags, fish nets, parking meter and other commercial timing equipment)
811310 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance N8129* Other building and industrial cleaning activities Cleaning industrial machinery
811411 Home and garden equipment repair and maintenance C3312* Repair of machinery Repair of power-driven handtools
811411 Home and garden equipment repair and maintenance S9522* Repair of household appliances and home and garden equipment Except repair of power-driven handtools
811412 Appliance repair and maintenance S9522* Repair of household appliances and home and garden equipment Appliance repair and maintenance
811420 Reupholstery and furniture repair S9524* Repair of furniture and home furnishings Reupholstery and furniture repair
811430 Footwear and leather goods repair S9523* Repair of footwear and leather goods Footwear and leather goods repair
811490 Other personal and household goods repair and maintenance C3311* Repair of fabricated metal products Gunsmithing
811490 Other personal and household goods repair and maintenance C3312* Repair of machinery Repair of bowling alley equipment
811490 Other personal and household goods repair and maintenance C3315* Repair of transport equipment, except motor vehicles Canoe, kayak and similar watercraft, repairing; repairing horse-drawn wagon
811490 Other personal and household goods repair and maintenance C3319* Repair of other equipment Bowling pins, refinishing or repairing
811490 Other personal and household goods repair and maintenance G4540* Sale, maintenance and repair of motorcycles and related parts and accessories Motorcycles, repairing
811490 Other personal and household goods repair and maintenance S9522* Repair of household appliances and home and garden equipment Motor, outboard or inboard, repair and maintenance only
811490 Other personal and household goods repair and maintenance S9529* Repair of other personal and household goods Other personal and household goods n.e.c. (e.g., bicycles, clocks, electric razors, lamps, musical instruments, antiques, repairing; garment alterations and repairing; tools and cutlery sharpening service), repair and maintenance
812114 Barber shops S9602* Hairdressing and other beauty treatment Barber shops
812115 Beauty salons S9602* Hairdressing and other beauty treatment Beauty salons
812116 Unisex hair salons S9602* Hairdressing and other beauty treatment Unisex hair salons
812190 Other personal care services S9609* Other personal service activities n.e.c. Other personal care services (e.g., massage parlours, non-medical diet centres)
812210 Funeral homes S9603* Funeral and related activities Funeral homes
812220 Cemeteries and crematoria S9603* Funeral and related activities Cemeteries and crematoria
812310 Coin-operated laundries and dry cleaners S9601* Washing and (dry-) cleaning of textile and fur products Coin-operated laundries and dry cleaners
812320 Dry cleaning and laundry services (except coin-operated) S9601* Washing and (dry-) cleaning of textile and fur products Dry cleaning and laundry services (except coin-operated)
812330 Linen and uniform supply S9601* Washing and (dry-) cleaning of textile and fur products Linen and uniform supply
812910 Pet care (except veterinary) services S9609* Other personal service activities n.e.c. Pet care (except veterinary) services
812921 Photo finishing laboratories (except one-hour) M7420* Photographic activities Photo finishing laboratories (except one-hour)
812922 One-hour photo finishing M7420* Photographic activities One-hour photo finishing
812930 Parking lots and garages H5221* Service activities incidental to land transportation Parking lots and garages (except valet service)
812930 Parking lots and garages S9609* Other personal service activities n.e.c. Valet parking service
812990 All other personal services J6190* Other telecommunications activities Privately owned coin-operated telephone service
812990 All other personal services S9529* Repair of other personal and household goods Baby shoes, bronzing
812990 All other personal services S9609* Other personal service activities n.e.c. Personal services n.e.c. (e.g., own account astrologers; lost or stolen credit card notification service; dating service; party planning; shoeshine parlours; shopping service; shared accommodation service; coin-operated photograph machine service; bail bonding)
813110 Religious organizations S9491 Activities of religious organizations  
813210 Grant making and giving services S9499* Activities of other membership organizations n.e.c. Charitable, educational and religious foundations or trusts, awarding grants; charitable fund-raising and grant giving
813310 Social advocacy organizations S9499* Activities of other membership organizations n.e.c. Social advocacy organizations
813410 Civic and social organizations S9499* Activities of other membership organizations n.e.c. Civic and social organizations
813910 Business associations S9411 Activities of business and employers membership organizations  
813920 Professional organizations S9412 Activities of professional membership organizations  
813930 Labour organizations S9420 Activities of trade unions  
813940 Political organizations S9492 Activities of political organizations  
813990 Other membership organizations R9319* Other sports activities Regulatory sports associations
813990 Other membership organizations S9499* Activities of other membership organizations n.e.c. Membership organizations n.e.c. (e.g., art councils, home owners' associations)
814110 Private households T9700 Activities of households as employers of domestic personnel  
911110 Defence services O8421* Foreign affairs Foreign military aid
911110 Defence services O8422 Defence activities  
911110 Defence services O8423* Public order and safety activities Military courts
911210 Federal courts of law O8423* Public order and safety activities Federal courts of law
911220 Federal correctional services O8423* Public order and safety activities Federal correctional services
911230 Federal police services O8423* Public order and safety activities Federal police services
911240 Federal regulatory services O8413* Regulation of and contribution to more efficient operation of businesses Federal insurance and securities regulation commissions; work safety and health program administration; federal cannabis regulatory services
911240 Federal regulatory services O8423* Public order and safety activities Federal attorney-general's office
911290 Other federal protective services O8413* Regulation of and contribution to more efficient operation of businesses Federal animal quarantine services
911290 Other federal protective services O8423* Public order and safety activities Federal protective services (except animal quarantine) (e.g., fishery inspection; emergency planning)
911310 Federal labour and employment services N7810* Activities of employment placement agencies Federal manpower program (job placement)
911310 Federal labour and employment services O8412* Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security Federal employment counselling service
911310 Federal labour and employment services O8413* Regulation of and contribution to more efficient operation of businesses Federal government industrial relations services
911320 Immigration services O8421* Foreign affairs Deportation services
911320 Immigration services O8423* Public order and safety activities Federal immigration and deportation services, refugee settlement services
911390 Other federal labour, employment and immigration services O8423* Public order and safety activities Other federal labour, employment and immigration services (e.g., citizenship or alien registration services)
911410 Foreign affairs O8421* Foreign affairs Foreign affairs
911420 International assistance O8421* Foreign affairs International assistance
911910 Other federal government public administration N7990* Other reservation service and related activities Tourism promotion programs, federal government
911910 Other federal government public administration O8411* General public administration activities Federal legislature; administration of consumer and corporate affairs; economic policy; statistical programs; human rights; financial and fiscal affairs; and treasury board; federal auditor general's office; Public Service Commission; electoral office
911910 Other federal government public administration O8412* Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security Federal administration of social, health, education, housing, and environmental programs
911910 Other federal government public administration O8413* Regulation of and contribution to more efficient operation of businesses Federal administration of financial institution programs; agriculture, forestry, fishing, mining, energy, communication and transportation programs; and economic development agencies
911910 Other federal government public administration O8421* Foreign affairs Federal export development programs
911910 Other federal government public administration O8423* Public order and safety activities Coast guard
911910 Other federal government public administration O8430* Compulsory social security activities Federal family allowance program, income security, old age security, employment insurance service
912110 Provincial courts of law O8423* Public order and safety activities Provincial courts of law
912120 Provincial correctional services O8423* Public order and safety activities Provincial correctional services
912130 Provincial police services O8423* Public order and safety activities Provincial police services
912140 Provincial fire-fighting services O8423* Public order and safety activities Provincial fire-fighting services
912150 Provincial regulatory services O8413* Regulation of and contribution to more efficient operation of businesses Provincial gambling control boards (i.e., regulatory bodies), alcoholic beverage control boards, rent control agencies, provincial cannabis regulatory services, work safety and health program administration and regulatory services n.e.c.
912150 Provincial regulatory services O8423* Public order and safety activities Provincial attorney generals' offices
912190 Other provincial protective services O8423* Public order and safety activities Other provincial protective services (e.g., emergency programs and measures organizations)
912210 Provincial labour and employment services N7810* Activities of employment placement agencies Provincial employer services
912210 Provincial labour and employment services O8412* Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security Provincial employment counselling service
912210 Provincial labour and employment services O8413* Regulation of and contribution to more efficient operation of businesses Provincial arbitration, mediation and conciliation services, occupational safety and health standards services, and other labour and employment services
912910 Other provincial and territorial public administration N7990* Other reservation service and related activities Provincial and territorial public administration; local tourist bureaus, information kiosks, development programs
912910 Other provincial and territorial public administration O8411* General public administration activities Provincial and territorial legislatures; administration of consumer and corporate affairs; economic policy; statistical programs; human rights; financial and fiscal affairs; and treasury board
912910 Other provincial and territorial public administration O8412* Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security Provincial and territorial administration of social, health, education, housing, and environmental programs; provincial auditors'-general offices, electoral offices, intergovernmental affairs, public service commission, purchasing services, and public work
912910 Other provincial and territorial public administration O8413* Regulation of and contribution to more efficient operation of businesses Provincial and territorial administration of agriculture, forestry, fishing, and mining and energy programs; motor vehicle licensing and inspection services; and transport programs
912910 Other provincial and territorial public administration O8421* Foreign affairs Provincial administration of international affairs
912910 Other provincial and territorial public administration O8430* Compulsory social security activities Provincial government health insurance agencies and boards, hospital and medical insurance plans
913110 Municipal courts of law O8423* Public order and safety activities Municipal courts of law
913120 Municipal correctional services O8423* Public order and safety activities Municipal correctional services
913130 Municipal police services O8423* Public order and safety activities Municipal police services
913140 Municipal fire-fighting services O8423* Public order and safety activities Municipal fire-fighting services
913150 Municipal regulatory services O8411* General public administration activities Municipal regulatory services n.e.c.
913150 Municipal regulatory services O8423* Public order and safety activities City solicitors' offices
913190 Other municipal protective services O8411* General public administration activities Municipal animal-control services
913190 Other municipal protective services O8423* Public order and safety activities Other municipal protective services (e.g., emergency programs and measures organizations)
913910 Other local, municipal and regional public administration N7990* Other reservation service and related activities Local, municipal and regional public administration; local tourist bureaus, information kiosks, development programs
913910 Other local, municipal and regional public administration O8411* General public administration activities Municipal councils, property tax assessors' offices, and financial affairs; municipal administration n.e.c. (e.g., personnel, supply and purchasing); intergovernmental affairs
913910 Other local, municipal and regional public administration O8412* Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security Municipal education, health, social, housing, recreation, and arts and culture programs
913910 Other local, municipal and regional public administration O8413* Regulation of and contribution to more efficient operation of businesses Municipal business licensing, tourism, urban planning, and transportation programs
913910 Other local, municipal and regional public administration O8430* Compulsory social security activities Municipal welfare programs administration
914111 First Nations public administration O8411* General public administration activities First Nations Band Council
914111 First Nations public administration O8423* Public order and safety activities First Nations Tribal Council
914112 Métis public administration O8411* General public administration activities Métis Self-Government
914113 Inuit public administration O8411* General public administration activities Inuit Self-Government
919110 International and other extra-territorial public administration U9900 Activities of extraterritorial organizations and bodies  

Brochure - How has the COVID-19 pandemic impacted your financial well-being? - 2023 Survey of Financial Security

PDF Version (PDF, 329.13 KB)

Measuring the financial health of Canadians

The Survey of Financial Security (SFS) is a national survey that gathers information on the assets and debts of Canadians. Your participation allows Statistics Canada to measure the financial health of Canadians. This information will help governments, economic and social policy analysts, community groups and businesses serve you better.

You can make a difference

Information collected in the SFS is used to improve social and economic programs. By taking part in this survey, you help to ensure that these programs will meet the real needs of Canadians.

You can help us answer these questions

  1. How has the COVID-19 pandemic impact the financial well-being of Canadians?
  2. Are many Canadians unable to manage their debt load?
  3. Do families set aside money for their children's education?
  4. Do people save for retirement?
  5. Will the pension system be able to support Canada's aging population?
  6. What groups of people are most likely to be financially at risk?
  7. How vulnerable are Canadians to major shifts in the financial markets?

Assets of Canadians, 2019

  • 37% - Principal residence
  • 29% - Private pension assets
  • 15% - Other non-financial assets
  • 11% - Financial assets (non-pension)
  • 8% - Business equity

Participating is easy

To access your online questionnaire, please visit www.survey.statcan.gc.ca and enter the secure access code included in your invitation letter.

You and members of your household will be asked a set of questions. You can respond individually, or one household member can answer on behalf of the others. The questions relate to the following financial matters:

  • the value of each type of asset (e.g., your home, other property, vehicles, bank accounts and investments)
  • the amount of each type of debt, including mortgages, credit cards, student loans and other types of loans
  • business equity
  • contributions to employer pension plans.

Tips to help you complete the survey

You can speed up the time it takes to complete the survey online by collecting information ahead of time, such as statements showing the value or amount of assets and debts for all members of your household. Some of the information you will be asked for is available on your 2022 income tax records. You will not be asked to send in any of these documents. Having them handy may help you answer the questions more accurately and more easily.

Please inform other people living in your home that Statistics Canada will combine their responses from this survey with information from their individual tax records. Statistics Canada may also add information collected by other organizations and departments or from other surveys.

Debts of Canadians, 2019

  • 81% - Mortgages
  • 10% - Credit cards and lines of credit
  • 6% - Vehicle loans
  • 2% - Student loans
  • 1% - Other detbs

Your privacy is important to us

Statistics Canada takes the privacy of Canadians very seriously. This survey is conducted under the authority of the Statistics Act, which ensures the information you provide will be kept confidential. We do not release any information that could identify you, or any member of your household. For more information on how Statistics Canada is keeping information private, secure and confidential, please visit our Trust Centre.

Contact Us

For more information

Thank you for your participation!

Supplement to Statistics Canada's Generic Privacy Impact Assessment related to the 2022 Canadian Internet Use Survey (CIUS)

Date: November 2022

Program manager: Director, Investment, Science and Technology Division (ISTD)
Director General, Economy-wide Statistics Branch

Reference to Personal Information Bank (PIB):

Personal information collected through the Canadian Internet Use Survey is described in Statistics Canada's "Special Surveys" Personal Information Bank. The Personal Information Bank refers to information collected through Statistics Canada's ad hoc surveys, which do not form part of the regular survey taking activity of the Agency. They cover a variety of socio-economic topics including health, housing, labour market, education and literacy, as well as demographic data.

The "Special Surveys" Personal Information Bank (Bank number: StatCan PPU 016) is published on the Statistics Canada website under the latest Information about Programs and Information Holdings chapter.

Description of statistical activity:

Statistics Canada, under the authority of the Statistics ActFootnote1, is conducting the 2022 Canadian Internet Use Survey (CIUS) on behalf of Innovation, Science and Economic Development Canada (ISED). The purpose of the survey is to gather information on how digital technologies are changing the way Canadians work, play and interact with others. It aims to better understand the impact of the Internet and other digital technologies on the everyday lives of Canadians.

This voluntary survey is conducted via electronic questionnaire and phone interviews and responses will be housed on Statistics Canada's secure collection infrastructure. The survey was previously conducted in 2018 and 2020.

The 2022 CIUS collects some of the same information as previous cycles, including the opinions of the respondent and their activities online. It also collects socio-demographic variables that include personal information to better understand differences across groups and inform policies and programs aimed at bridging gaps in access and use of digital technologies. Much of the demographic related personal information collected by the CIUS is considered harmonized content and is standard for social surveys and has been assessed in the Generic Privacy Impact AssessmentFootnote2 (PIA). This includes:

  • full name
  • age
  • date of birth
  • gender
  • level of education
  • household relationships
  • indigenous identity
  • population group
  • disability status
  • education
  • immigration status
  • language
  • remote locations

These demographic questions are important to fill data gaps for policy and research purposes. Direct identifiers such as full name, date of birth and address are separated from the rest of the survey responses to protect the privacy of respondents, as part of standard Statistics Canada procedures.

Further, the CIUS 2022 has added new questions on three concepts:

  • victimization
  • seeing harmful content online
  • negative effects from using the Internet

Results of the survey are published in aggregate format in Statistics Canada's official release vehicle The Daily. High level data tables are released along with The Daily publication, which provide additional supplemental aggregate information. Microdata is also made available through Statistics Canada's internal Social Data Linkage EnvironmentFootnote3 (SDLE) for internal uses, as well as in both the Research Data CentersFootnote4 (RDC) and via a Public Use Microdata file (PUMF) for external uses. In any of these cases any personal information that could directly identify a person is removed from the data file to uphold confidentiality and privacy.

Statistics Canada's microdata linkage and related statistical activities were assessed in Statistics Canada's Generic Privacy Impact Assessment.Footnote5 All data linkage activities are subject to established governanceFootnote6, and are assessed against the privacy principles of necessity and proportionalityFootnote7. All approved linkages are published on Statistics Canada's websiteFootnote8.

The Investment, Science and Technology Division will analyze the survey results, in aggregate form and without direct personal identifiers, to generate more than 80 client data tables which include all indicators in the survey, broken down by demographics and location. ISED uses these microdata tables with no identifiers to inform policies and programs aimed at providing Canadians with more reliable and affordable high-speed Internet, through the Universal Broadband Fund, which is a program that supports high-speed Internet projects across the country. Information on spending on digital goods and services and use of peer-to-peer services from the CIUS are used by Statistics Canada to fill important data gaps in the system of national accounts. Results from the CIUS are used by a wide range of stakeholders to inform policies and programs aimed at improving Canadians' digital skills, cybersecurity awareness, and digital well-being. Lastly, researchers and journalists use results from the CIUS to provide the public and industry leaders with information about the current state of the digital economy and how it has changed over time. No information that can directly identify any individuals is ever published or shared.

Reason for supplement:

While the Generic PIA addresses most of the privacy and security risks related to statistical activities conducted by Statistics Canada, this supplement is being conducted due to the sensitivity of this cycle's newly added questions regarding victimization and harmful content.

As is the case with all PIAs, Statistics Canada's privacy framework ensures that elements of privacy protection and privacy controls are documented and applied.

Necessity and Proportionality

The collection and use of personal information for the Canadian Internet Use Survey can be justified against Statistics Canada's Necessity and Proportionality Framework:

Necessity:

The personal information that is collected by the CIUS is necessary to provide relevant data to inform government programs and policies related to digital technology adoption, specifically policies and programs aimed at providing Canadians with more reliable and affordable high-speed Internet. To provide pertinent data, the CIUS must collect personal information related to demographic information including age, gender, level of education, and household relationships for methodological purposes such as to create survey weights. Date of birth and full names of respondents are collected as they are required to enable record linkage. Collecting demographic information is required by Statistics Canada to disaggregate indicators and characteristics which help to create an understanding of which groups experience barriers to accessing the Internet and various online services.

Personal information on population group, indigenous identity, self-reported gender, disability status, immigration status and remote locations are required to identify which groups experience barriers to accessing the Internet and online services. Addressing gaps in services such as e-government, e-commerce, etc. require a breakdown of who is experiencing issues in this regard, which can only be done by collecting this information directly as it relates to their opinions collected in the CIUS. This information is also critical in order to know which groups have the skills needed to use the Internet and are adopting digital technologies to function in an increasingly digital world, which is directly related to the purpose of the CIUS.

Finally, the new questions added to the CIUS on seeing harmful content are required to fill an important data gap identified by the federal governmentFootnote9. The newly added questions on victimization and negative effects are also required to increase the relevant insights being derived from this survey.

Effectiveness - Working assumptions:

The personal information related to demographics being collected in the CIUS is primarily harmonized content, and the related questions have been tested thoroughly by Statistics Canada (StatCan) to establish their effectiveness and are used by countless social surveys. StatCan will disaggregate the data at a level that upholds quality standards and the confidentiality of respondents.

Apart from harmonized content, most of the questions on the CIUS are not found on other surveys. The questions are tailored to give specific data that is meant to inform evidence-based policy making, research, and program development and to provide international comparability regarding the use of digital technologies. The CIUS asks about opinions of the respondent as to their experiences online. The most effective way to better understand individuals' experiences online is for them to self-report on those experiences. This data will then be available to inform policy and research aimed at making the online sphere accessible and safe for all Canadians.

The CIUS follows the same methodology of most social surveys by which the data is not released if it does not have an appropriate quality indicator (QI) / confidence interval (CI). The QI and CI are determined by the methodology team assigned to the CIUS and are standard among many social surveys at StatCan. This effectively ensures that surveys uphold integrity by having comparable methodology / confidentiality.

The release of de-identified microdata from the CIUS in the RDCs and PUMF allows researchers and policy analysts outside the agency to perform sophisticated analysis that require this type of individual level data (e.g. to build regression models).

Proportionality:

Statistics Canada took the sensitivity of the personal information being requested into account while developing the CIUS. The personal information being collected in the survey includes various socio-demographics that would otherwise be considered sensitive. These questions originate from harmonized content that serves to standardize the questions and responses, and thus reduce the impact to privacy; they are used regularly in social surveys across the agency. The sensitivity of the personal information collected in these questions is proportional to the loss of privacy of respondents as it is only asking what is required for the classification and allow the linkage of this information with other existing datasets to increase the value to the data being collected as part of this survey.

For other content in the survey, the approach to collecting information is to ask respondents directly about their experiences online. Collecting self-reported data is crucial to ensuring that all responses are coming directly from the source and that experiences are not overlooked. This is an approach common to most social surveys and outweighs the use of alternative data sources for the types of questions being asked. Self-reported data is important to track changes in online experiences over time.

The particularly sensitive questions in the CIUS are important as they give policy-makers valuable information on how individuals are being impacted by interactions online and the proportion of individuals who experience victimization. The new questions added to the CIUS on seeing harmful content online ask only what is necessary to collect information on this important topic that has yet to be explored. Lastly, the question in the survey about negative effects is not completely new: in CIUS 2018 there was a similar question with a focus on the use of social media and "negative effects". Its absence was noticed in 2020 by various partners, as the social effects of digitalization are an important topic for policy and research. For 2022, the question was re-introduced, but the question was modified to focus on general Internet use, since these effects are not solely related to social media. The questions have been specifically designed to gather data on the potential harms of content and interactions online while leaving out the specifics that would otherwise be overly invasive.

For the questions that are not new (victimization and negative effects), questionnaire testing was conducted by the Questionnaire Development and Research Center (QDRC) at Statistics Canada, who are responsible for the review and refining of questionnaires, in 2018. No problems or concerns were noted at that time by QDRC and the potential respondents. During collection, no issues were raised from respondents or interviewers the sensitive nature of these questions.

For the current iteration (2022), questionnaire testing was conducted through a total of 17 interviews with Canadians who were asked for recommendations / concerns / comments while going through the questionnaire. There were no issues flagged by respondents or QDRC about the sensitive nature of the questions on victimization, seeing harmful content online or negative effects. Minor recommendations on wording were recommended and applied to the questions.

Alternatives:

Currently, no other surveys cover the viewing of harmful content online, and there is no alternative source available.

Statistics Canada's General Social Survey (GSS) asks questions about cyber bullying online and its effects which does relate to victimization. The CIUS question is distinct from the GSS as it incorporates the types of victimization in one high-level question and asks specifically about Internet use.

Lastly, the GSS questions ask about effects from technology as a whole, which is broader than the CIUS question on effects from using the Internet. For the questions on the effects of cyber bullying online, CIUS consulted with the GSS questions for concepts and wording. Overall, the CIUS questions are unique and provide insight in the CIUS context that cannot be inferred from their GSS equivalents.

Further, data for the GSS is collected every five years, while the CIUS is collected every two. The most recent data from the GSS published on this topic was for the 2014 reference year. Having the CIUS also collect these indicators, but every two years rather than five, creates an important time series of the data, which is crucial to fill data gaps in a rapidly changing and evolving digital world.

As these questions are self-reported by nature, it isn't possible to collect this data in any other form other than through survey questions.

Mitigation factors:

Some questions in the CIUS are considered sensitive as they relate to victimization, seeing harmful content online and negative effects from using the Internet. However, the overall risk of harm to the survey respondents has been deemed manageable with existing Statistics Canada safeguards that are described in Statistics Canada's Generic Privacy Impact Assessment, some of which are highlighted here, as well as with some additional measures:

The CIUS is a voluntary survey. Although all questions are important, respondents can skip sensitive topics such as those on victimization, harmful content and negative effects online. For these questions, if they do not want to answer, they are able to provide a non-response. In addition, during interviewer training, the interviewers are instructed to skip through the questions if they notice that the respondent is feeling uncomfortable or unwilling to answer the questions.

Various safeguards are put in place throughout the development, collection, production and dissemination of the data. During development, questionnaire testing was conducted by the Questionnaire Development and Research Centre (QDRC) including 17 interviews with Canadians who were asked for their opinion on the questions in the survey. Following testing, as there were no issues flagged by respondents about the sensitive nature of the questions on victimization, harmful content and negative effects online, QDRC recommended the survey continue with development and that data be collected.

When the data is processed and disseminated for this survey, various steps are taken to ensure that no personal information that could identify the respondent are released. Individual responses will be grouped with those of others when reporting results. Individual responses and results for very small groups will never be published or shared with government departments or agencies. Careful analysis of the data and consideration will be given prior to the release of aggregate data to ensure that vulnerable individuals are not disproportionally impacted. In the microdata files, the methodology division works with subject matter make sure that the privacy and confidentially of each respondent is respected. Various personal information elements such as full name, mailing address and date of birth are removed from the microdata file to reduce the risk of any individual being re-identified.

Conclusion:

This assessment concludes that the CIUS has taken privacy into account and taken steps to mitigate the risks to the privacy of respondents when collecting potentially sensitive personal information. With the existing Statistics Canada safeguards and mitigation factors listed above, any remaining risks are such that Statistics Canada is prepared to accept and manage the risk.

Why do we conduct this survey?

This survey collects financial data from the Canadian Level IV air carriers. This information is used to determine if a carrier has reached the revenue threshold required to qualify for reporting Level III. The data are also used by various government departments for statistical and research purposes.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the response burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

Note: Legal name should only be modified to correct a spelling error or typo.

Legal name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name:
  • Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

  • First name:
  • Last name:
  • Title:
  • Preferred language of communication:
    • English
    • French
  • Mailing address (number and street):
  • City:
  • Province, territory or state:
  • Postal code or ZIP code:
  • Country:
    • Canada
    • United States
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational - e.g., temporarily or permanently closed, change of ownership
    Why is this business or organization not currently operational?
    • Seasonal operations
      • When did this business or organization close for the season?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
    • Ceased operations
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?
        • Bankruptcy
        • Liquidation
        • Dissolution
        • Other - Specify the other reasons why operations ceased
    • Sold operations
      • When was this business or organization sold?
        • Date
      • What is the legal name of the buyer?
    • Amalgamated with other businesses or organizations
      • When did this business or organization amalgamate?
        • Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but expected to reopen
      • When did this business or organization become temporarily inactive?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
      • Why is this business or organization temporarily inactive?
    • No longer operating because of other reasons
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classes; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that (activity) is not the current main activity. Was this business or organization's main activity ever classified as: (activity)?

  • Yes
    When did the main activity change?
    Date:
  • No

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

For this survey, the end date should fall between April 1, 2022 and March 31, 2023.

Here are twelve common fiscal periods that fall within the targeted dates:

  • May 1, 2021 to April 30, 2022
  • June 1, 2021 to May 31, 2022
  • July 1, 2021 to June 30, 2022
  • August 1, 2021 to July 31, 2022
  • September 1, 2021 to August 31, 2022
  • October 1, 2021 to September 30, 2022
  • November 1, 2021 to October 31, 2022
  • December 1, 2021 to November 30, 2022
  • January 1, 2022 to December 31, 2022
  • February 1, 2022 to January 31, 2023
  • March 1, 2022 to February 28, 2023
  • April 1, 2022 to March 31, 2023.

Here are other examples of fiscal periods that fall within the required dates:

  • September 18, 2021 to September 15, 2022 ( e.g., floating year-end)
  • June 1, 2022 to December 31, 2022 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Statement of Revenues, Annual - Statement 21 (IV)

1. For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?

Report all amounts in thousands of Canadian dollars.

Scheduled services
Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services
Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.
Include air ambulance service and the movement of people and goods to logging or heli-logging sites.
Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Passenger revenue
Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue
Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue
Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue
Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue
The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD , what was the operating revenue earned by this business?
  CAN$ '000
Operating revenue
Include scheduled and charter services.
 
a. Fixed wing services  
b. Helicopter services  
Total operating revenue  

Changes or events

7. Indicate any changes or events that affected the reported values for this business or organization compared with the last reporting period.

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Other
    Specify the other change or event
  • No changes or events

Contact person

8. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is ([Provided Given Names]) , ([Provided Family Name]) the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

9. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

10. Do you have any comments about this questionnaire?

Enter your comments

Monthly Survey of Manufacturing: National Level CVs by Characteristic - March 2023

National Level CVs by Characteristic
Table summary
This table displays the results of Monthly Survey of Manufacturing: National Level CVs by Characteristic. The information is grouped by Month (appearing as row headers), and Sales of goods manufactured, Raw materials and components inventories, Goods / work in process inventories, Finished goods manufactured inventories and Unfilled Orders, calculated in percentage (appearing as column headers).
Month Sales of goods manufactured Raw materials and components inventories Goods / work in process inventories Finished goods manufactured inventories Unfilled Orders
%
March 2022 0.71 1.12 1.50 1.65 1.46
April 2022 0.70 1.15 1.52 1.63 1.54
May 2022 0.67 1.15 1.51 1.68 1.41
June 2022 0.68 1.16 1.52 1.76 1.44
July 2022 0.69 1.11 1.76 1.52 1.36
August 2022 0.68 1.14 1.76 1.58 1.36
September 2022 0.66 1.07 1.83 1.58 1.48
October 2022 0.66 1.10 1.82 1.55 1.48
November 2022 0.65 1.10 1.68 1.58 1.46
December 2022 0.61 1.08 2.32 1.58 1.47
January 2023 0.65 1.13 2.33 1.52 1.47
February 2023 0.68 1.15 2.06 1.44 1.53
March 2023 0.66 1.11 1.96 1.41 1.43

Why do we conduct this survey?

This survey collects financial and operational data from the Canadian Level lll air carriers needed to measure the growth, the performance and the long-term financial position of the airline industry. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to groups of competitors.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the response burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Natural Resources Canada, Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations. However, respondents do not have the right of refusal with respect to sharing the data with Transport Canada. Transport Canada has the legislative authority to collect and use this information pursuant to the Canada Transportation Act (CTA) and the Transportation Information Regulations.

Respondents may refuse to share their information with Natural Resources Canada and the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician, and mailing it to the following address. These organizations have agreed to keep the data confidential and use them only for statistical purposes.

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

Business or organization and contact information

1. Verify or provide the business or organization’s legal and operating name, and correct information if needed.

Note: Legal name should only be modified to correct a spelling error or typo.

Legal name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name:
  • Operating name (if applicable):

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

  • First name:
  • Last name:
  • Title:
  • Preferred language of communication:
    • English
    • French
  • Mailing address (number and street):
  • City:
  • Province, territory or state:
  • Postal code or ZIP code:
  • Country:
    • Canada
    • United States
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational - e.g., temporarily or permanently closed, change of ownership
    Why is this business or organization not currently operational?
    • Seasonal operations
      • When did this business or organization close for the season?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
    • Ceased operations
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?
        • Bankruptcy
        • Liquidation
        • Dissolution
        • Other - Specify the other reasons why operations ceased
    • Sold operations
      • When was this business or organization sold?
        • Date
      • What is the legal name of the buyer?
    • Amalgamated with other businesses or organizations
      • When did this business or organization amalgamate?
        • Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but expected to reopen
      • When did this business or organization become temporarily inactive?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
      • Why is this business or organization temporarily inactive?
    • No longer operating because of other reasons
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS , are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classes; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity:
e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that (activity) is not the current main activity. Was this business or organization's main activity ever classified as: (activity)?

  • Yes
    When did the main activity change?
    Date:
  • No

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

For this survey, the end date should fall between April 1, 2022 and March 31, 2023.

Here are twelve common fiscal periods that fall within the targeted dates:

  • May 1, 2021 to April 30, 2022
  • June 1, 2021 to May 31, 2022
  • July 1, 2021 to June 30, 2022
  • August 1, 2021 to July 31, 2022
  • September 1, 2021 to August 31, 2022
  • October 1, 2021 to September 30, 2022
  • November 1, 2021 to October 31, 2022
  • December 1, 2021 to November 30, 2022
  • January 1, 2022 to December 31, 2022
  • February 1, 2022 to January 31, 2023
  • March 1, 2022 to February 28, 2023
  • April 1, 2022 to March 31, 2023.

Here are other examples of fiscal periods that fall within the required dates:

  • September 18, 2021 to September 15, 2022 ( e.g., floating year-end)
  • June 1, 2022 to December 31, 2022 ( e.g., a newly opened business).

Fiscal year start date:

Fiscal year-end date:

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

  • Seasonal operations
  • New business
  • Change of ownership
  • Temporarily inactive
  • Change of fiscal year
  • Ceased operations
  • Other
    Specify reason the reporting period does not cover a full year

Balance Sheet, Annual - Statement 20 (II, III)

1. For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?

Report all amounts in thousands of Canadian dollars.

Financial assets

Current assets

Include:

  • cash, bank balances (including deposits in transit, special deposits for the payments of debts, and so on) and short-term investments due within one year from the date of the balance sheet;
  • current accounts and notes receivable as well as other current assets such as inventories, charges to subscribers on transportation contracts, interests and dividends receivable, and so on.

All other financial assets – (Include investments and special funds.)

Include investments in associated companies, other investments such as investments in stocks, bonds, and so on, and special funds such as equipment purchase funds, funds set aside for such special purposes as contractual deposits, pension funds, self-insurance funds, and so on.

Property and equipment

Operating - property and equipment – (Include capital leases.)

Include:

  • ground property and equipment (including flight equipment) owned and/or under capital leases;
  • the cost of aircraft (airframes), aircraft engines, propellers, components (aircraft communication and navigational equipment) and spare parts that have been purchased outright;
  • the cost of non-airborne communication and meteorological equipment, ramp equipment, maintenance and engineering equipment, surface transport vehicles and equipment, furniture, fixtures and office equipment, buildings and land as well as miscellaneous ground equipment such as medical equipment, airport and lighting equipment, passenger service equipment, hotel, restaurant and food service equipment, storage and distribution equipment. Property and equipment under capital leases includes the cost of property and equipment under a capital or finance lease, in other words, a lease for a period considered to be the whole or nearly the whole life of the property or equipment.

Accumulated depreciation and amortization - property and equipment

Include:

  • accumulated depreciation and amortization of ground property and equipment (including flight equipment) owned and/or under capital leases;
  • accrued charges representing losses, not replaced by current repairs, occurring in physical property and suffered through current lessening of service value due to wear and tear from use and the action of time and the elements; and losses occurring through obsolescence, supersession, new technological developments, changes in popular demand and the requirements of public authority.

Non-operating property and equipment – (Include capital leases.)

Include the cost of all non-operating property and equipment, in other words, all property and equipment not included in the "operating" category above.

Accumulated depreciation and amortization - non-operating property and equipment

Include accumulated depreciation and amortization of the non-operating property and equipment.

All other assets

Include long-term prepayments, developmental and pre-operating costs such as the cost of extraordinary training, unamortized discounts and expenses on the issue of long-term debt securities, property acquisition adjustments, other intangibles such as payments made for patents, copyrights, and so on, and other deferred charges.

Total assets

The sum of the assets above less the accumulated depreciation and amortization.

Liabilities and capital

Current liabilities

Include:

  • current accounts and traffic balances payable, including balances subject to current settlement and payable to associated companies and/or shareholders, and notes payable on demand or within one year from the date of the balance sheet;
  • the current portion of long-term debt and the current obligations under capital leases;
  • air traffic liabilities (unearned transportation revenue), which includes the value of passenger tickets sold but not used or refunded as of the date of the balance sheet, and pre-paid amounts for the transportation of baggage, freight and mail for which the transportation has not occurred as of the date of the balance sheet;
  • salaries and wages accrued and unpaid, taxes accrued and unpaid, dividends payable, deposits by subscribers on transportation contracts (air travel plan liabilities, in other words, deposits received under air travel plan contracts) and other current and accrued liabilities.

Advances from associated companies and/or shareholders

Include the net amount from associated companies and/or shareholders for notes, loans or advances which are not currently settled.

Long-term debt and other non-current liabilities – (Include capital leases.)

Include:

  • the face value or principal amount of debt securities (for example, bonds, trust certificates, debentures, notes) issued and assumed by the air carrier and in the hands of others, which is not payable within twelve months of the balance sheet date;
  • long-term obligations under capital leases, which refers to the present value of unexpired contracts for the acquisition of aircraft under such lease arrangements.

Deferred income taxes

Include taxes that will be owed on income, but that have not yet been assessed.

All other liabilities

Include:

  • deferred credits which correspond to unamortized premiums on all classes of long-term debt, and other deferred credits such as securities issued or assumed by the air carrier, and other unadjusted accounts that cannot be cleared as of the date of the balance sheet;
  • provisions for major overhauls such as for flight equipment (in other words, liabilities of uncertain value or timing associated with the complete disassembly and inspection or repair of an aircraft, engine or other component of an aircraft) and other provisions such as liabilities of uncertain value or timing.

Shareholders' equity

Capital stock

Include the equity capital invested in a business through the purchase of various classes of common and preferred shares.

Retained earnings

Include the portion of after-tax profits left over, after dividends have been paid to shareholders, for reinvestment into the company. If this account is negative, then the amount indicated for this item should be shown with a negative (-) sign.

All other items

Include other paid-in capital and reserves. Other paid-in capital or contributed surplus includes the premiums or discounts that have resulted from selling stock, and stock received from donations. Reserves include any reserve fund such as reserve for self-insurance, reserve for pension, reserves against potential future losses, and so on. Also, include proprietorship or partnership accounts (balance year-end).

Total liabilities and capital

The sum of liabilities and capital plus the sum of shareholders' equity which should equal total assets.

For the reporting period ending YYYY-MM-DD, what were this business's assets and liabilities?
  CAN$ '000
Financial assets  
a. Current assets  
b. All other financial assets
Include investments and special funds.
 
Property and equipment  
a. Operating - property and equipment
Include capital leases.
 
b. Less accumulated depreciation and amortization  
c. Non-operating property and equipment
Include capital leases.
 
d. Less accumulated depreciation and amortization  
e. All other assets  
Total assets  
Liabilities and capital  
a. Current liabilities  
b. Advances from associated companies and/or shareholders  
c. Long-term debt and other non-current liabilities
Include capital leases.
 
d. Deferred incomes taxes  
e. All other liabilities  
Shareholders' equity  
a. Capital stock  
b. Retained earnings  
c. All other items  
Total liabilities and capital  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

1. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?

Report all amounts in thousands of Canadian dollars.

Operating revenue

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled and charter services. Include revenue from all surcharges (baggage, fuel, seat selection, changing or cancelling flights, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled and charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

All other flight-related revenue

Refers to the revenue earned from air transport activities not included in passenger revenue or goods revenue. Include revenue from other flying services such as flying training, recreational flying and other specialty flying.

All other revenue

Include subsidies and revenue earned from all other sources (including contra revenue, revenue of a corporate nature (leasing revenue, third party ground-handling, and so on), ancillary passenger revenue not easily allocated by operating flight (customs brokerage, and so on), revenue from in-flight sales (beverages, food, entertainment and wireless Internet access, and so on)).

Total operating revenue

The sum of passenger revenue, goods revenue, other flight-related revenue and revenue from all other sources.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating revenue?
  CAN$ '000
Operating revenue  
a. Scheduled services - passenger revenue
Include revenue from fees such as baggage, fuel, seat selection, etc.
 
b. Scheduled services - goods revenue  
c. Charter services - passenger revenue  
d. Charter services - goods revenue  
e. All other flight - related revenue
Include revenue from flying services such as flying training, recreational flying, etc.
 
f. All other revenue
Include subsidies and revenue earned from all other sources.
 
Total operating revenue  

2. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?

Report all amounts in thousands of Canadian dollars.

Operating expenses

Maintenance - ground property and equipment

Expenses incurred in the repair and upkeep of ground property and equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

Aircraft operations

Expenses incurred directly for the in-flight operation of aircraft or in the holding of aircraft and aircraft personnel in readiness for assignment to an in-flight status.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) for flight crews (pilot, co-pilot, navigator, and so on);
  • expenses for turbo fuel, gasoline and all other fuel and oil consumed such as turbine oil and piston oil (including throughput charges, non-refundable duties and taxes);
  • airport landing fees paid both in Canada and outside of Canada;
  • navigation fees remitted to NAV CANADA or other international suppliers for the provision of air navigation services (air navigation services include aeronautical communication services, aeronautical information services, aeronautical radio navigation services, air traffic control services, aviation weather services, emergency assistance services and flight information services);
  • expenses for insurance against accidental damage to flight equipment while in flight or on the ground and for insurance against liability occurring from the operation of aircraft or, in the case of non-insurance, the resulting expenses for which the carrier is liable;
  • expenses incurred for the rental of aircraft (and crew) from other carriers, such as in chartering, interchange and operating or lease agreements;
  • all other aircraft operation expenses incurred directly for the in-flight operation and related standby time of aircraft.

Maintenance - flight equipment

Expenses incurred in the repair and upkeep of flight equipment. Include employee wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on), expenses for materials and supplies, purchased repair services and all other related expenses.

General administration

Expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.

Include:

  • the wages, salaries and benefits (including employer contributions to pensions, medical benefits, insurance, and so on and layover expenses such as hotels and meals) paid to cabin crews (flight attendants, and so on), ground personnel, staff engaged in reservations, ticketing, sales and promotional activities and all other employees (including the personnel performing the general and administrative functions of the air carrier);
  • expenses for in-flight service such as passenger food and supplies (in-flight meals, complimentary drinks, and so on and the cost of supplies and personal services furnished to passengers), passenger liability insurance (premiums for passenger liability and accident insurance) and all other in-flight service expenses (including passenger-related expenses incurred due to interrupted flights, including hotels, meals, taxi fares and other expense items, the cost of other services provided to passengers, such as pay, allowances and the cost of passenger service personnel, and all other services provided for the comfort of passengers in transit);
  • expenses for aircraft and traffic servicing purchased from outside suppliers, expenses incurred on the ground for scheduling or preparing aircraft for arrival and takeoff, expenses incurred in enplaning and deplaning passenger and cargo traffic, and expenses involved in servicing and handling individual aircraft and traffic on the ground, in preparing aircraft crews for flight assignment, in controlling the in-flight movements of aircraft and the in-flight expenses of handling all traffic including baggage;
  • all promotion and sales expenses such as passenger and cargo commission expenses (the net commission payable to others for the sale of transportation on the reporting carrier's service less the commission receivable from the reporting carrier's sale of transportation on other carriers' services), advertising and publicity expenses and any related expenses, accommodation costs, agency fees for outside services, expenses associated with reservations, city ticket offices and other sales expenses;
  • general administration expenses such as those for financial accounting activities, supplementary labour income, property taxes, building rentals, communications purchased, purchasing activities, representation at law, and all other operational administration expenses not directly applicable to a particular function that are not included in the previous operating expenses categories;
  • expenses such as incidental air transport-related expenses associated with revenue reported as "all other revenue";
  • staff reduction expenses.

Depreciation

Include:

  • provisions for the depreciation of ground property and equipment (including flight equipment);
  • all charges incurred in normal wear and tear on property and equipment which have not been replaced by current year repair, as well as losses in service ability;
  • charges for the amortization of capitalized development and other intangible assets.

All other expenses

Include any and all miscellaneous operating expenses not reported elsewhere.

Total operating expenses

The sum of the previous six expense items.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating expenses?
  CAN$ '000
Operating expenses  
a. Maintenance - ground property and equipment  
b. Aircraft operations  
c. Maintenance - flight equipment  
d. General administration
Include expenses incurred for in-flight service, aircraft and traffic servicing, promotion and sales and general administration.
 
e. Depreciation
Include provisions for the depreciation of ground property and equipment (including flight equipment), etc.
 
f. All other expenses  
Total operating expenses  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

3. For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?

Report all amounts in thousands of Canadian dollars.

Operating income

Net operating income (a loss should be a negative number)

Total operating revenue less total operating expenses - calculated from the previous questions.

Non-operating income/expenses

Interest and discount income

Include interest income from all sources and cash discounts on the purchase of materials and supplies.

Interest expenses

Include interest on unpaid taxes and all classes of debt including premiums, discounts and expenses on short-term obligations, amortization of premiums, discounts and expenses on short-term and long-term obligations.

All other net non-operating income (enter a negative number for a loss)

Include:

  • capital gains (or losses) from retiring operating property and equipment, aircraft equipment, expendable parts, miscellaneous materials and supplies and other assets, when they are sold or otherwise retired from service as part of a general program and not as incidental sales performed as a service to others;
  • gains or losses made on investments in securities;
  • net miscellaneous non-operating income or loss, which refers to revenue and expenses attributable to financing or other activities that are not an integral part of the air transportation activities undertaken by the carrier, or its incidental services. These could include dividend income, the balance of all income or losses from affiliated companies reimbursed to the carrier, foreign exchange adjustments and special items, such as restructuring expenses, which do not occur on a regular basis.

Exclude staff reduction expenses which should be included under all other expenses.

Net non-operating income (a loss should be a negative number)

The sum of the previous three income or expense items.

Provision for income taxes

Include the provision for taxes payable on net income for the accounting period and adjustments of income taxes relating to previous years, including provisions for deferred income taxes resulting from differences between accounting income and taxable income that arise when the time of including items of revenue and expense in the computation of accounting income and taxable income do not coincide. If the net amount is negative, then the amount indicated for this item should be shown with a negative (-) sign.

Net income (a loss should be a negative number)

Net operating income plus net non-operating income less the provision for income taxes.

For the reporting period ending YYYY-MM-DD, what were the details of this business's operating and non-operating income?
  CAN$ '000
Operating income  
a. Net operating income (a loss should be a negative number)
Calculated from the previous questions as total operating revenue [$ amount] less total operating expenses [$ amount].
 
Non-operating income/expenses  
a. Interest and discount income  
b. Interest expenses  
c. All other net non-operating income (enter a negative number for a loss)  
Net non-operating income (a loss should be a negative number)  
d. Provision for income taxes  
Net income (a loss should be a negative number)  

Statement of Revenues and Expenses, Annual - Statement 21 (III)

4. For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.

Fuel and oil consumed

Turbo fuel consumed

Include fuel used in both turboprop and jet aircraft.

Provide the quantity and expenses for turbo fuel consumed. Turbo fuel includes the turbine fuel uplifted for all aircraft in the carrier's fleet. Fuel uplift can be determined based on delivery notes or invoices, aircraft onboard measurement systems or, if the fuel was supplied by a customer, estimated based on hours flown. Report the quantity of turbo fuel consumed in litres.

Include turbo fuel consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for turbo fuel consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the fuel was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Gasoline consumed

Provide the quantity and expenses for gasoline consumed. If the gasoline was supplied by a customer, it may be estimated based on hours flown. Report the quantity of gasoline consumed in litres.
Include gasoline consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for gasoline consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes. If the gasoline was supplied by a customer, an approximate value may be provided based on prevailing market rates.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

All other fuel and oil consumed

Provide the quantity and expenses for all other fuel and oil consumed. Report the quantity of all other fuel and oil consumed in litres.
The quantity should include turbine oil, piston oil and all other types of fuel and oil consumed for all scheduled and/or charter operations, regardless of where purchased. The expenses for all other fuel and oil consumed should be reported in Canadian dollars, regardless of where purchased. Include throughput charges, non-refundable duties and taxes.

Conversion factor

To convert gallons (imperial) into litres (l), multiply by 4.546092.

Total fuel and oil consumed

The sum of the quantities and expenses reported in the previous three items.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's fuel consumption.
  Quantity -
Litres (L)
Expenses
CAN$ '000
Fuel and oil consumed    
a. Turbo fuel consumed (litres)
Include fuel used in both turboprop and jet aircraft.
   
b. Gasoline consumed (litres)    
c. All other fuel and oil consumed (litres)    
Total fuel and oil consumed (litres)    

5. For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.

Average number of employees

Refers to the average number of people employed for each of the six categories of personnel.

Include all employees, temporary or permanent, on the payroll of the air carrier during the reporting period. Include part-time employees, prorated to the amount of time worked when compared to full-time employees (for example, two part-time employees working half-time are equivalent to one full-time employee).

Wages and salaries expenses

Include a breakdown of the wages and salaries paid for each of the six categories of personnel.

Exclude all benefits, in other words, employer contributions to pensions, medical benefits, insurance, and so on or layover expenses, such as hotels and meals, for flight and cabin crews.

Employment category

Include:

  • Pilots and co-pilots. Self-explanatory;
  • Other flight personnel. Flight crew (including flight engineers, navigators, and so on) and cabin crew (including flight attendants, and so on);
  • General management and administration employees (including the personnel performing the general and administrative functions such as administrative personnel at headquarters, comptrollers and assistants, directors and assistants (operations, passenger service, public relations, sales), and so on);
  • Maintenance personnel (including the personnel performing the ground property and equipment maintenance such as the carpenters, cleaners, and so on and including the personnel performing the flight equipment maintenance such as the aircraft maintenance engineers and the inspectors of flight equipment);
  • Aircraft and traffic servicing personnel (including supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight (flight dispatch personnel, flight planning staff), in scheduling and preparing flight crews for flight assignment, in parking and servicing aircraft incidental to line operations and including baggage handlers, aircraft fuelers, and so on);
  • All other employees (including air ambulance attendants, accountants, economists, statisticians, lawyers, purchasing personnel, publicity representatives, and so on).

Total employees

The sum of the number and the wages and salaries expenses for the six categories of personnel.

For the reporting period ending YYYY-MM-DD, please provide the details of this business's employment.
  Average number of employees Wages and salaries expenses
CAN$ '000
Employment    
a. Pilots and co-pilots    
b. Other flight personnel
Include flight engineers, navigators, flight attendants, etc.
   
c. General management and administration employees    
d. Maintenance personnel    
e. Aircraft and traffic servicing personnel
Include flight dispatch personnel, flight planning staff, aircraft fuelers, etc.
   
f. All other employees
Include air ambulance attendants, accountants, purchasing personnel, etc.
   
Total employees    

6. For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.

Revenue and expenses by area of operation

Passenger revenue

Include a breakdown of the revenue earned from the transportation of passengers for each province, territory and outside of Canada based on where the transportation service was provided. Total passenger revenue should equal the sum of passenger revenue from scheduled services and charter services previously reported.

Goods revenue

Include a breakdown of the revenue earned from the transportation of goods for each province, territory and outside of Canada based on where the transportation service was provided. Total goods revenue should equal the sum of goods revenue from scheduled services and charter services previously reported.

Employee wages and salaries

Include a breakdown of employee wages and salaries for each province, territory and outside of Canada based on where the employees are located. Total employee wages and salaries should equal the total wages and salaries expenses reported in the "Employment" section above.

For the reporting period ending YYYY-MM-DD, please provide the distribution of this business's revenue and expenses by area of operation.
  Passenger revenue
CAN$ '000
Goods revenue
CAN$ '000
Employee wages and salaries
CAN$ '000
Area of operation      
a. Newfoundland and Labrador      
b. Prince Edward Island      
c. Nova Scotia      
d. New Brunswick      
e. Quebec      
f. Ontario      
g. Manitoba      
h. Saskatchewan      
i. Alberta      
j. British Columbia      
k. Yukon      
l. Northwest Territories      
m. Nunavut      
n. Outside Canada      
Total      

Scheduled Services, Revenue Operating Statistics, Annual - Statement 10 (III)

1. For the calendar year ending in December YYYY, please provide the details of this business's scheduled services by sector of operation.

Scheduled services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Scheduled services

Transportation of passengers or goods, or both, by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells some or all of its seats or part or all of its cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis.

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December 2019, please provide the details of this business's scheduled services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Scheduled services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services?

Report all amounts in thousands of Canadian dollars.

Scheduled services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on scheduled services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on scheduled services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for scheduled services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Scheduled services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

Charter Services, Revenue Operating Statistics, Annual - Statement 12 (III)

1. For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation.

Charter services - operating statistics

Include fixed wing and helicopter services.

Sector of operation

Refers to the regions where carriers provide transportation services. There are three breakdowns - domestic, transborder (Canada-US) and other international.

Domestic

Includes operations between points in Canada.

Transborder (Canada-US)

Includes operations between points in Canada and points in the United States (including Alaska, Hawaii and Puerto Rico).

Other international

Includes all other operations (including between points outside of Canada).

Data reported must include both fixed wing and helicopter services, where:

Fixed wing

Means a power-driven, heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed. An aircraft having wings fixed to the airplane fuselage and outspread in flight - that is non-rotating wings.

Helicopter

Means a rotary wing, heavier-than-air aircraft, supported in flight chiefly by the reactions of the air on one or more power-driven rotors on substantially vertical axes. A helicopter does not have conventional fixed wings, nor is it provided with a conventional propeller for forward thrust.

Charter services

Transportation of passengers or goods, or both, by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, or its agent, reserves a block of seats or part of the cargo space of an aircraft for the person's use or for resale to the public.

Include air ambulance service and the movement of people and goods to logging or heli-logging sites.

Exclude firefighting and heli-logging activities and the movement of people and goods to a firefighting site. (The former Transport Canada TP 8880 document "Starting a Commercial Air Service" outlining a list of activities which are specialty has been replaced with a new document TP 4711 "Air Operator Certification Manual" as of December 2020. PDF version of volumes of this manual can be requested at: https://tc.canada.ca/en/aviation/publications/air-operator-certification-manual-tp-4711- this link will open in a new window.)

Enplaned passengers

Refers to revenue passengers1 who board aircraft and surrender one or more flight coupons or other documents good for transportation over the itinerary specified in these coupons or documents.

1 Revenue passengers correspond to passengers for which an air carrier receives remuneration and who are travelling with tickets purchased (a) under a publicly available promotional offer; (b) through a loyalty program or through the redemption of loyalty points or miles; (c) with a corporate discount or at a preferential fare; or obtained (d) as compensation for denied boarding. It excludes (a) passengers travelling for free, at a fare available only to persons who are employees or agents of an air carrier or are travelling on the business of an air carrier; and (b) persons, such as infants, who do not occupy seats.

Passenger-kilometres

Represents the carriage of one revenue passenger on each flight stage multiplied by the number of kilometres flown on that stage. Passenger-kilometres are obtained by totalling the number of kilometres flown by all passengers.

Let's take an example with two flight stages, where:

Flight stage A to B
Number of passengers = 5
Distance between points ( km ) = 161
Passenger-kilometres = 805

Flight stage B to C
Number of passengers = 4
Distance between points ( km ) = 322
Passenger-kilometres = 1,288

The total number of passenger-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

Hours flown

Represents the block hours, in other words, the number of hours which elapsed between the time the aircraft started to move to commence a flight and the time the aircraft came to its final stop after the conclusion of a flight. Report the total number of block hours flown to the nearest hour.

Enplaned goods

Refers to all types of non-passenger traffic. It includes priority freight, freight, mail and excess baggage for which revenue is obtained. Enplaned goods should be reported to the nearest kilogram.

Conversion factor

To convert pounds (lbs.) into kilograms (kg), multiply by 0.453592.

Goods tonne-kilometres

Represents the carriage of one tonne of goods on each flight stage multiplied by the number of kilometres flown on that stage. Goods tonne-kilometres are obtained by totalling the number of kilometres flown with all tonnes of goods.

Let's take an example with two flight stages, where:

Flight stage A to B
Tonnes of goods = 5
Distance between points ( km ) = 161
Goods tonne-kilometres = 805

Flight stage B to C
Tonnes of goods = 4
Distance between points ( km ) = 322
Goods tonne-kilometres = 1,288

The total number of goods tonne-kilometres for the flights covering A to B and B to C is 2,093.

Conversion factor

To convert nautical miles (6 080 feet) into kilometres (km), multiply by 1.852.
To convert statute miles (5 280 feet) into kilometres (km), multiply by 1.609344.

For the calendar year ending in December YYYY, please provide the details of this business's charter services by sector of operation.
  Domestic Transborder
(Canada-US)
Other
international
Total
Charter services - operating statistics
Include fixed wing and helicopter services.
       
a. Number of enplaned passengers        
b. Number of passenger-kilometres        
c. Number of hours flown        
d. Enplaned goods (kilograms)        
e. Goods tonne-kilometres
(tonne-kilometres)
       

2. For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services?

Report all amounts in thousands of Canadian dollars.

Charter services - revenue

Include fixed wing and helicopter services.

Passenger revenue

Refers to the revenue earned from the transportation of passengers on charter services. Include revenue from all surcharges (baggage, fuel, seat selection, and so on) that are retained by the air carrier. Exclude amounts such as taxes, navigation fees, security fees, and so on that are collected but passed on to other entities.

Goods revenue

Refers to the revenue earned from the transportation of goods on charter services. Exclude taxes such as the Goods and Services Tax (GST), Harmonized Sales Tax (HST) or Provincial Sales Tax (PST).

For the calendar year ending in December YYYY, what was the distribution by sector of the operating revenue for charter services?
  Domestic CAN$ '000 Transborder
(Canada-US) CAN$ '000
Other
international CAN$ '000
Total
CAN$ '000
Charter services - revenue
Include fixed wing and helicopter services.
       
a. Passenger revenue        
b. Goods revenue        

Changes or events

7. Indicate any changes or events that affected the reported values for this business or organization compared with the last reporting period.

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Other
    Specify the other change or event
  • No changes or events

Contact person

8. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is ([Provided Given Names]), ([Provided Family Name]) the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

9. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

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10. Do you have any comments about this questionnaire?

Enter your comments

Audit of Project Delivery: Major Initiatives

October 2022
Project Number: 80590-130

Table of contents

Executive summary

Statistics Canada launched its modernization agenda in 2017/2018, with the vision to enable the agency to deliver on its relentless commitment to increase relevance, build more efficient and effective operations, have a high performing workforce in a data-driven society and demonstrate sound stewardship of public resources. As part of its modernization efforts, the agency has implemented many large, complex initiatives aimed at transformation and innovation. Statistics Canada's investment plan lays out the agency's planned investments, which include an estimated $205.3 million in expenditures between 2022/2023 and 2026/2027 for 57 planned or in-flight projects. The successful delivery of these projects allows the agency to keep delivering high-quality data and fulfill its mandate and responsibility to ensure that Canadians have the information they need, while maintaining the high standard of trust that Canadians have come to expect.

Projects within the federal government are subject to the Treasury Board of Canada (TB) Policy on the Planning and Management of Investments and the Directive on the Management of Projects and Programmes. Within Statistics Canada, projects are guided by the Departmental Project Management Framework (DPMF), which provides standard project management processes, guidelines, templates and tools that are used to initiate, plan, execute, control and close out a project. It also provides a structured process for project governance, gating and approval.

The DPMF is owned by the Departmental Project Management Office (DPMO), within the Business Planning and Performance Division, Corporate Strategy and Management Field. The mandate of the DPMO is to provide leadership through strategic advice, training and support in the development and implementation of common project management processes, as well as the tools to be used in all projects. These tools and processes aim to ensure timely delivery within cost and scope, in accordance with quality standards.

As per TB policy requirements, deputy heads are responsible for ensuring that their organizations are accurately assessed to determine the level of project management capacity for the purposes of project approval and related expenditure authority. In 2022, Statistics Canada successfully sought renewal of its Organizational Project Management Capacity Assessment rating of 3 (Evolutionary), indicating that the agency has the capacity to successfully deliver projects with a Project Complexity and Risk Assessment level of 3 or lower without the need for TB approval.

Why is this important?

Many projects are characterized by internal interdependencies and will have fundamental impacts on Statistics Canada operations and products. Concerns were raised that the agency may be at risk of not achieving desired outcomes in some cases. Interviews and research conducted during audit planning led to the identification of five focused elements that can help ensure successful project delivery: outcomes management, interdependencies management, change management, governance and oversight, and continuous improvement. To provide insight into these areas, the audit team selected three major in-flight projects under the responsibility of different fields within the agency to review as case studies.

Project outcomes are measurable improvements resulting from a project that contribute to one or more organizational objectives. They differ from project outputs, which are deliverables that a project produces, e.g., a new, enhanced or upgraded system. Project outcomes can be direct quantitative (labour or other direct savings), indirect or qualitative. While actual project outcomes should be specific, examples of possible types of outcomes (i.e., benefits) include eliminated duplication of effort, decreased information retrieval time, decreased temporary contract help, decreased need for training fees and time, lower absenteeism, increased client satisfaction, faster response time to service requests, increased availability of management information, increased level of data integrity, and more effective decision making. Outcomes should also link to longer-term organizational objectives, including strategic objectives, which ultimately lead to improved services and other benefits for Canadians. These outcomes should be defined and understood at the early onset of a project to ensure clear understanding of overall goals and a means of measuring success.

Most major projects often depend on other projects or initiatives to deliver enabling capabilities that are essential to their successful implementation. Often, these same major projects also contribute enabling capabilities to other projects or initiatives. Understanding, monitoring and coordinating project interdependencies are imperative for ensuring organizational-level optimization, minimizing delays and preventing duplication of efforts.

The delivery and implementation of major projects frequently result in significant changes to systems and processes. For these changes to be successfully integrated and the benefits fully realized, employees must adapt. Change management is the practice of managing the humanistic aspects of change initiatives within organizations and is more than just communication. Employees need to be part of the change, rather than have the change be imposed on them. Implementing participative change management practices enables employees to contribute and feel involved, maximizes the benefits of future states, and feeds an organizational culture of belonging and trust.

A project steering committee is a governing body tasked with overseeing and supporting a project to ensure it stays on track to achieve its outcomes. Committee members represent various stakeholder groups impacted by the project and should have a vested interest in ensuring its success. To be effective, project steering committees require appropriate membership, clear responsibilities and an adequate line of sight into the overall project.

Continuous improvement involves regularly collecting and sharing lessons to avoid repeating mistakes and to replicate good practices. To improve the likelihood of successful project delivery, such information should be analyzed to find solutions to possible systemic issues or challenges beyond the scope of a single project.

Overall conclusion

Statistics Canada has processes and mechanisms in place to assist in the delivery of major projects and has successfully implemented many large, complex initiatives within its modernization agenda. Moving forward, the agency should explore opportunities to strengthen its management control framework for the delivery of major projects, specifically in the areas of identifying outcomes and interdependencies, change management, and governance and oversight. Doing so would help improve the likelihood of successful project delivery, including achieving desired outcomes, realizing anticipated benefits and measuring success.

Key findings

Outcomes management

Some opportunities to strengthen the project outcomes, key performance indicators and performance targets for the three major in-flight projects reviewed were observed. Opportunities also exist for project outcomes to be more actively monitored to ensure their continued relevance and attainability, and to consider outcomes as a means of assessing project health and measuring success.

Interdependencies management

While there are tools in place to help manage project interdependencies, some limitations were observed. The agency does not yet have a holistic organizational view of project interdependencies. Most of the identification, tracking and communication of project interdependencies for the three major in-flight projects reviewed was being done on an ad hoc basis and was reliant on the experience of certain individuals and their knowledge of the agency.

Change management

An organizational change management framework, offering a set of tools and techniques to provide a structured, disciplined and repeatable approach to change management, is not yet in place. Some change management activities were occurring within the three major in-flight projects reviewed, although the activities included low levels of engagement with internal stakeholders. These activities were also being planned, developed and implemented without following a structured approach.

Governance and oversight

The three steering committees responsible for overseeing and supporting the major in-flight projects reviewed—to ensure the projects stay on track to achieve their outcomes—had good representation from stakeholder groups across the agency and were meeting frequently. There also appeared to be active engagement and involvement by members in committee discussions. While responsible executives were receiving regular project updates through various means, it was not evident that the monthly project dashboards and the health indicators contained within (i.e., cost, schedule, scope, issues and risks) were being regularly discussed at steering committee meetings.

Continuous improvement

The DPMO maintains resources to support continuous improvement. Project teams are documenting lessons learned throughout project life cycles, not just at the end. Key takeaways from lessons learned are regularly shared with senior management. Information is being used to identify issues beyond the scope of any one project and to find solutions.

Conformance with professional standards

The audit was conducted in accordance with the Mandatory Procedures for Internal Auditing in the Government of Canada, which include the Institute of Internal Auditors' International Standards for the Professional Practice of Internal Auditing.

Sufficient and appropriate audit procedures have been conducted, and evidence has been gathered to support the accuracy of the findings and conclusions in this report, and to provide an audit level of assurance. The findings and conclusions are based on a comparison of the conditions, as they existed at the time, against pre-established audit criteria. The findings and conclusions are applicable to the entity examined, and for the scope and period covered by the audit.

Steven McRoberts
Chief Audit and Evaluation Executive

Introduction

Background

Statistics Canada produces a vast array of products and services that are designed to meet the information needs of data users. These outputs are the result of hundreds of surveys and other programs, coupled with the significant efforts of its employees. Statistics Canada's planned investments will ensure that all the agency's products and services are of the highest possible value to Canadians. Statistics Canada launched its modernization agenda in 2017/2018, with the vision to enable the agency to deliver on its relentless commitment to increase relevance, build more efficient and effective operations, have a high performing workforce in a data-driven society and demonstrate sound stewardship of public resources. As part of its modernization efforts, the agency has implemented many large, complex initiatives aimed at transformation and innovation. Statistics Canada's investment plan lays out the agency's planned investments, which include an estimated $205.3 million in expenditures between 2022/2023 and 2026/2027 for 57 planned or in-flight projects. Of those funds, $128.4 million was planned for expenditure in 2022/2023. The successful delivery of these projects allows the agency to keep delivering high-quality data and fulfill its mandate and responsibility to ensure that Canadians have the information they need, while maintaining the high standard of trust that Canadians have come to expect.

The Treasury Board of Canada (TB) defines a project as an activity, or series of activities, that has a beginning and an end. A project is required to produce defined outputs and realize specific outcomes in support of a public policy objective, within a clear schedule and resource plan. A project is undertaken within specific parameters for time, cost and performance. Projects within the federal government are subject to the TB Policy on the Planning and Management of Investments and the Directive on the Management of Projects and Programmes. Within Statistics Canada, projects are guided by the Departmental Project Management Framework (DPMF), which provides standard project management processes, guidelines, templates and tools that are used to initiate, plan, execute, control and close out a project. It also provides a structured process for project governance, gating and approval.

The DPMF is owned by the Departmental Project Management Office (DPMO), within the Business Planning and Performance Division (BPPD), Corporate Strategy and Management Field. The mandate of the DPMO is to provide leadership through strategic advice, training and support in the development and implementation of common project management processes, as well as the tools to be used in all projects. These tools and processes aim to ensure timely delivery within cost and scope, in accordance with quality standards.

As per TB policy requirements, deputy heads are responsible for ensuring that their organizations are accurately assessed to determine the level of project management capacity for the purposes of project approval and related expenditure authority. A department's organizational project management capacity class is usually assessed every three years, normally in conjunction with its investment plan. In 2018, Statistics Canada received an Organizational Project Management Capacity Assessment rating of 3 (Evolutionary), indicating that the agency has the capacity to successfully deliver projects with a Project Complexity and Risk Assessment level of 3 or lower without the need for TB approval. In 2022, the agency successfully sought renewal of its delegated project authority (i.e., Class 3, Evolutionary).

Audit objective

The objective of this audit was to provide reasonable assurance on the adequacy and effectiveness of the processes and mechanisms in place for delivering major projects and ensuring integration and benefits realization.

Scope

The scope of the audit included an examination of selected components within the agency's management control framework for the delivery of major projects—outcomes management, interdependencies management, change management, governance and oversight, and continuous improvement.

Approach and methodology

Field work consisted of a review of applicable processes, activities and tools, and a selection of three major in-flight projects under the responsibility of different fields within the agency to review as case studies. The three projects were selected judgmentally from the agency's top 14 investments reported to the Departmental Audit Committee on June 14, 2022, with consideration given to size and complexity.

In addition to documentation review and analysis, interviews were conducted with various individuals, including project sponsors, project managers, field portfolio managers, key personnel within the BPPD, and members (at arm's length from the project teams) from three separate steering committees.

Authority

The audit was conducted under the authority of the approved Statistics Canada Integrated Risk-based Audit and Evaluation Plan 2022/2023 to 2026/2027.

Findings, recommendations and management response

Outcomes management

Some opportunities to strengthen the project outcomes, key performance indicators and performance targets for the three major in-flight projects reviewed were observed. Opportunities also exist for project outcomes to be more actively monitored to ensure their continued relevance and attainability, and to consider outcomes as a means of assessing project health and measuring success.

Project outcomes were not clearly defined prior to initial funding requests.

Project outcomes are measurable improvements resulting from a project that contribute to one or more organizational objectives. They differ from project outputs, which are tangible or intangible deliverables that a project produces, e.g., a new, enhanced or upgraded system. Project outcomes can be direct quantitative (labour or other direct savings), indirect or qualitative. While actual project outcomes should be specific, examples of possible types of outcomes (i.e., benefits) include eliminated duplication of effort, decreased information retrieval time, decreased temporary contract help, decreased need for training fees and time, lower absenteeism, increased client satisfaction, faster response time to service requests, increased availability of management information, increased level of data integrity, and more effective decision making. Outcomes should also link to longer-term organizational objectives, including strategic objectives, which ultimately lead to improved services and other benefits for Canadians. These outcomes should be defined early in a project's life cycle—before initial funding is requested via a business case or TB submission—to ensure clear understanding of overall goals and a means of measuring success.

Project outcomes management is an emerging approach that focuses on the alignment of project outcomes and business strategies to maximize the value resulting from organizational changes. This approach forms an important part of project management practices and provides the link between project delivery (outputs) and the achievement of change in the business environment. It involves having the same focus and discipline around aligning a project to achieving outcomes, as the domain of project management provides focus and discipline around delivering a capability or system in an on-time and on-budget manner. In fact, focusing on project management provides only the deliverables of the project, not the outcomes themselves, or the reason the initiative is being undertaken. In part, project outcomes management serves to ensure that project outcomes inform investment decision making, that the realization of forecasted project outcomes is maximized and that investments demonstrate business value.

In April 2019, the new TB Directive on the Management of Projects and Programmes came into effect, replacing the previous Policy on the Management of Projects. Under this directive, the agency must ensure that a project's expected benefits (outcomes) are clearly defined and measurable as an input into the business case. Even so, having clearly defined project outcomes is not a new idea. Indeed, the 2015 Audit of Project Management recommended that "managers, project sponsors and oversight committees review the expected business outcomes to ensure that they provide a comprehensive explanation of the benefits of the project and that they are measurable before the business case is approved."

The audit team examined the approved business cases (or equivalent) for the three projects reviewed and observed that two did not include any project outcomes—the appropriate section was left blank. For the third project, outcomes were included within the business case; however, these were simply high-level outcomes from the agency's logic model (e.g., "statistical information is available and accessed") and were not specific to the project itself.

Opportunities to strengthen project outcomes, performance measures and targets were observed.

The 2019 TB directive also introduced the requirement for projects to have an outcomes realization plan in place at the time of project approval, and for this plan to be monitored and updated throughout the project's life cycle. In response, the DPMO developed project outcomes management guidelines (two parts) along with a Project Outcomes Realization Plan (PORP) template and guide—all now part of the DPMF. Projects must define their outcomes within the PORP template during project assessment (stage 2), when the business case is developed. During project planning (stage 4), projects are required to add key performance indicators (KPIs) and performance targets for each project outcome within the PORP.

The DPMO began rolling out these changes for new and in-flight projects in 2020. Because of the timing of the new TB directive and its implementation within the agency, all three projects reviewed had developed a PORP with outcomes, though this was done retroactively. With assistance from the Evaluation Division, the audit team examined the PORPs for the three projects selected for review to assess the adequacy and measurability of the identified project outcomes and KPIs.

For one project reviewed, outcomes in an initial 2020 PORP were assessed as vague and not addressing the problems identified. In July 2022, the project team began working to update this initial 2020 PORP. The revised outcomes (still a draft) are considerably different and align to different, high-level agency outcomes. The revised PORP also identifies different drivers, problems or opportunities that triggered the need to invest in the project in the first place (i.e., the business need). A second project had developed its own logic model (a notable good practice), though there were no KPIs to measure the medium- and long-term outcomes identified in this logic model. For the third project, some key activities within the project's scope (e.g., implementation of a new framework) were not reflected in the outcomes. Further, some KPIs were not well defined, and the performance targets listed for most KPIs were "TBD" (to be determined).

Interviews revealed that defining project outcomes and KPIs can be challenging. As such, the Performance Measurement Team (PMT) in the Corporate Strategy and Management Field offers assistance to project teams in the development of their PORPs. While the PMT tries to support and guide project teams, there is no prioritization for major projects. Not all project teams necessarily reach out to the PMT for help, and while PORP guidelines state that PMT approval of the PORP is required, this is not enforced.

Outcomes were not being considered as a means of assessing project health or measuring success.

As per PORP guidelines, a project's intended outcomes should be regularly reviewed in response to changes in project scope, schedule, budget, etc. Further, "project outcomes health assessments" are to be conducted throughout project execution—quarterly (for major projects) and with every change request—to ensure that (1) project outcomes are still achievable and have not changed in scope or value, (2) project outcomes remain aligned to strategic priorities, and (3) senior management and stakeholders are informed of progress in achieving project outcomes. These health assessments are intended to enable project governance to make informed decisions on whether to continue the project, continue the project with conditions or stop the project. Interviews confirmed that no project outcomes health assessments have been completed by any project since PORP guidelines were published in 2020.

Tracking outcomes can allow for issues to be detected earlier—rather than waiting until the end to determine a project's success (or failure)—and provides information to adjust along the way, though project teams were not using their PORPs for this purpose. The PORP process was generally seen as cumbersome. Multiple interviewees did not see the value of articulating outcomes and identifying KPIs via the PORP. Project teams also expressed that PORPs are overly focused on corporate outcomes and are not helpful at measuring the operational success of a project, as they do not contain any operational outcomes or KPIs. Overall, the PORP process appears to be primarily a checkbox exercise.

Beginning in 2021, the PMT has been requesting annual results for the previous fiscal year to further the understanding of baseline performance information. Results are being captured by the PMT in the Performance Measurement Data Analysis Portal, though the data are not being used for decision making. The audit team also observed that all three projects reviewed are identified as commitments within their respective field mandate letters for 2021/2022, though the associated KPIs and performance targets do not align with the PORPs for two projects. The PMT noted having made some efforts to align PORPs with mandate letters, but this team is mostly not involved when mandate letter KPIs and performance targets are established, nor is it privy to the mandate letter results that are reported.

Without clearly defined project outcomes or the sufficient measuring and monitoring of such outcomes, project teams may focus disproportionately on delivering outputs and miss the mark with respect to realizing benefits. Projects may also continue even if they are at risk of not achieving their outcomes, or if the outcomes are no longer strategically important or achievable.

Recommendation

It is recommended that the Assistant Chief Statistician, Corporate Strategy and Management, in collaboration with all Assistant Chief Statisticians, ensure that

  1. all future investment proposals, including Treasury Board submissions, are supported by a rigorous business case that clearly defines the intended investment-specific outcomes, and that these outcomes are presented to senior management for review and challenge when investment proposals are considered for approval.

Management response

Management agrees with the recommendation.

In the past, the business case template only contained a hyperlink to the PORP template. At times, this led to confusion about when the project outcomes should be identified. Therefore, the PORP has been integrated within the business case document to streamline the process and ensure that project outcomes are defined as part of Stage 2 of the DPMF. This reinforces that the outcomes are critical to the development of the business case. That is, project outcomes and the business case need to be undertaken in tandem. By making this change, project outcomes will be available for review at gate 2 (submission of business case). The business case template, including the identification of project outcomes, applies for all investment proposals, regardless of the source of funds.

An Investment Review Board will be formed—comprising executives from across Statistics Canada with knowledge and expertise in the agency's statistical programs, as well as its enabling infrastructure—to review, challenge and recommend proposals to the Strategic Management Committee as part of gate 2 approval. Specifically, the following elements of investment proposal business cases will be scrutinized:

  • problem or opportunity statement
  • project outcomes
  • dependencies
  • scope
  • options
  • risks for chosen option.

To advance to the Strategic Management Committee for approval, endorsement of the business case, including project outcomes, by the Investment Review Board will be required. Note: it is not expected that all investment proposals received by the Investment Review Board will obtain endorsement.

Once endorsed, Investment Review Board investment proposals will be presented to the Strategic Management Committee for approval. The following elements, at minimum, will be highlighted:

  • problem or opportunity statement
  • project outcomes
  • chosen option and risks.

The Investment Review Board will also be leveraged to review budget proposals and TB submissions prior to submission to central agencies. In the case of TB submissions, this includes a review of outcomes.

Investment proposal sponsors will be responsible for providing a rigorous costed business case that includes clear outcomes to measure the success of the project. A sign-off by the sponsoring director general on the business case and project outcomes (i.e., the PORP) will be required. Sponsors will also be required to address feedback and recommendations provided by the Investment Review Board before their project can receive endorsement and proceed to Tier 1 (i.e., Strategic Management Committee for gate 2 approval).

Deliverables and timeline

The Director General, Finance, Planning and Procurement Branch, will

  1. ensure that the PORP has been integrated in the business case document
  2. draft and seek approval from the Strategic Management Committee on the terms of reference and membership for the Investment Review Board by January 16, 2023
  3. implement mandatory training on the DPMF, including project outcomes and their role in effective project management, to all new project sponsor executives by July 31, 2023
  4. update DPMF documentation and guidance to reflect the role of the Investment Review Board and the release of project funding being tied to the completion of gate 3 of the DPMF by March 31, 2023.

Recommendation

It is recommended that the Assistant Chief Statistician, Corporate Strategy and Management, ensure that

  1. advice and guidance services delivered by the Performance Measurement Team are prioritized for major projects—for the development of project outcomes, key performance indicators and performance targets, and the regular assessment of project outcomes to ensure their continued relevance and attainability.

Management response

Management agrees with the recommendation.

There is also an acknowledgement that this recommendation, in concert with the other four recommendations, requires a shift in culture to truly effect the change needed for this newer concept. By understanding the value and purpose of project outcomes, and leveraging these outcomes to inform discussions and decisions, senior leaders across the agency can help shift how the project management community views outcomes management. This would also help in dispelling the narrative that identification of project outcomes is only a check-box exercise, and instead demonstrate to employees how this information can be used.

Currently, as part of the envisioning and seed money process, investment sponsors are advised of the services offered by the PMT, which include providing guidance and support with the development and review of project outcomes, identification and documentation of indicators, as well as the monitoring of results until targets are achieved. This service, including sign-off by the performance measurement advisor, will now be mandatory for all major projects (with the definition of major projects to be formalized in the DPMF).

Further DPMF improvements for the management of major projects will include

  • attendance by the performance measurement advisor at the project governance committee when the PORP is presented for approval. The role of the performance measurement advisor will be to provide subject matter expertise and to advise on the quality of the outcome statements.
  • PORP quality checks on major projects to be conducted by the PMT; should the necessary documentation not be completed by the agreed deadline, a report would be sent to the project-sponsoring director general with a recommendation that the project be stopped, and funding could be revoked. In addition, major projects will be required to present their PORPs on an annual basis, at minimum, to their project governance committee to ensure continued project outcome relevance and attainability.

Deliverables and timeline

The Director General, Finance, Planning and Procurement Branch, will

  1. update DPMF documentation and guidance to reflect updated processes and requirements by March 31, 2023, to allow for implementation as part of the 2023/2024 investment planning cycle
  2. review and update the terms of reference template for project steering committees to ensure it reflects (1) the project governance role as related to project outcomes and the PORP, including annual discussions, at minimum, and (2) the role of the Performance Measurement Advisor, by March 31, 2023.

Interdependencies management

While there are tools in place to help manage project interdependencies, some limitations were observed. The agency does not yet have a holistic organizational view of project interdependencies. Most of the identification, tracking and communication of project interdependencies for the three major in-flight projects reviewed was being done on an ad hoc basis and was reliant on the experience of certain individuals and their knowledge of the agency.

While there are tools in place to help manage interdependencies, limitations were observed. Most of the identification, tracking and communication of project interdependencies is done on an ad hoc basis.

A project interdependency exists when two or more projects are related to each other in one or several ways. Most major projects often depend on other projects or initiatives to deliver enabling capabilities that are essential to their successful implementation. Often, these same major projects also contribute enabling capabilities to other projects or initiatives. Interdependencies can also exist with ongoing day-to-day operations, including people, processes, strategies and priorities. Understanding, monitoring and coordinating project interdependencies are imperative for ensuring organizational-level optimization, minimizing delays and preventing duplication of efforts.

Running from 2010 to 2017, the Corporate Business Architecture (CBA) initiative was a comprehensive review of the way Statistics Canada conducted business, including the processes used, enabling computer systems, planning systems and organizational structure. Under the CBA banner, various internal projects were completed to boost efficiency in program delivery. During this time, a process was put in place to monitor and ensure a structured governance around the review of CBA project interdependencies. This process was documented within the DPMF and included involvement from various stakeholders, such as the CBA Management Committee (CBAMC), whose monthly meetings were to include a review of all project interdependencies and discuss yellow and red status for action and follow-up. The CBAMC was dissolved in 2017, and its responsibilities were placed under the Strategic Management Committee and the Operations Committee.

At some point between 2017 and 2019, the CBA interdependencies process was removed from the DPMF. The existing Executive Dashboard Capture Tool (EDCT) was updated to provide a mechanism for project managers to maintain their own project-specific registry of interdependencies. In turn, the EDCT feeds the "Interdependencies" tab within each project's monthly executive project dashboard. The information within the "Interdependencies" tab is intended to allow project managers and project governance to monitor the progress of activities or deliverables from other projects on which their project is dependent.

The audit team examined the contents of the "Interdependencies" tab within the monthly dashboards for the three projects reviewed and compared this with the dependencies of other internal projects identified in the project planning documents. Gaps were observed for all three projects. Through interviews, the audit team learned that most of the identification, tracking and communication of project interdependencies is done on an ad hoc basis or is heavily reliant on the experience of certain individuals and their knowledge of the agency. It was shared that the EDCT is not actually used to manage project dependencies, as the tool is not helpful in this regard, in its current state.

Interviews confirmed several limitations with the existing EDCT. First, dependencies in the EDCT can only be tagged to other internal projects that are currently listed within the tool itself, and this list appears to be out of date. As a result, it was indicated that some internal project dependencies have to be coded to "Other." The use of "Other" was observed for all three projects reviewed. Second, the EDCT and dashboards only capture one-way dependencies—project staff can only add entries to capture the projects they are dependent on, not the projects that depend on them. Lastly, there is no automation within the EDCT (or dashboard) with respect to interdependencies, and none of the entries are tied together across dependent projects.

In theory, if dependency entries were systematically and uniformly created in the EDCT for all projects, all the necessary data would be available to connect the various projects together. However, as noted, not all dependencies are being added in the EDCT, and project staff cannot easily see which other projects depend on them. Further, the EDCT data are not presently being used this way—no one within the agency is connecting the various projects together.

There is no holistic organizational view of project interdependencies, and minimal governance oversight, to ensure that interdependencies within the agency's portfolio of projects are identified and managed effectively.

All reviewed projects revealed interdependency management as one of the key challenges or risk areas, as well as for project delivery in general, and most interviewees stated that this is a challenge for the agency.

In light of the limitations noted above, the audit team observed that there is no holistic table or view of proposed and in-flight projects across all fields with interconnections (i.e., how they are related and any interdependencies that should or do exist), or a way of showing senior management and relevant stakeholders that a group of projects is connected. Such information would be an enabler for managing from a horizontal perspective, possibly prompting executives and other stakeholders to take note of potential impacts to other projects when making financial decisions, e.g., when there are financial planning exercises, if there are plans to defund aspects of a certain project, to regularly reassess opportunities and risks.

The audit also found that there is no structured governance surrounding the review of corporate project interdependencies. The steering committees for the three projects reviewed were not actively monitoring project interdependencies. Field portfolio managers interviewed were also not aware of their responsibility for "ensuring horizontal governance and review of interdependencies across all projects in the Field," as per the DPMF. Further, no Tier 1 committee appears to have actively taken on a similar role as the aforementioned CBAMC in regularly reviewing interdependencies between projects delivered under the agency's modernization agenda. While major projects are often requested to present periodic updates at the Modernization Management Committee, a review of the presentations to this committee and its records of decisions (RoDs) for the three projects did not demonstrate that interdependencies were a topic of discussion during such meetings.

Not having an effective enterprise solution and systematic processes for identifying, tracking and managing project interdependencies can lead to unexpected delays for top-priority major initiatives because of inadequate consultation and communication between dependent projects. There are finite resources for delivering major projects, and without an adequate line of sight on bidirectional dependencies across all projects, the agency is limited in its ability to make informed corporate-level prioritization and funding decisions. This may also cause possible duplication of efforts.

Recommendation

It is recommended that the Assistant Chief Statistician, Corporate Strategy and Management, in collaboration with all Assistant Chief Statisticians,

  1. determine the purposes for which information on project interdependencies should be used at the project level and holistically across the agency, and ensure that such information is comprehensively documented, maintained and communicated to achieve these purposes.

Management response

Management agrees with the recommendation.

The BPPD will solicit input from across the agency, both from enabling functions, project sponsors and benefit owners to better understand the need for interdependency information both for project management purposes as well as for use across the agency. This would include insights regarding the granularity of information, opportunities for standardization, frequency of reporting and existing tools that could be leveraged.

Once the purposes have been identified, the BPPD will work with stakeholders from across the agency to formulate a work plan to ensure that interdependency information is comprehensively documented, maintained and communicated appropriately. This requirement could be accomplished by leveraging the business and information capability mapping process that has been developed by Digital Solutions Field as part of the envisioning process.

Deliverables and timeline

The Director General, Finance, Planning and Procurement Branch, will

  1. engage with stakeholders to document the best strategy for documenting project interdependencies, to be tabled at Tier 2 governance, by February 28, 2023
  2. formulate a work plan to document project interdependencies by May 31, 2023; the opportunity to leverage the business and information capability mapping from the Digital Services Field's envisioning process will be considered
  3. formalize the Information Technology Strategic Oversight Architecture Review Committee role in identifying and managing project interdependencies in terms of enterprise architecture to ensure that proposed new project infrastructure is aligned prior to endorsement by the Investment Review Board by November 30, 2023
  4. Implement the interdependency solution and update the DPMF by March 31, 2024.

Change management

An organizational change management framework, offering a set of tools and techniques to provide a structured, disciplined and repeatable approach to change management, is not yet in place. Some change management activities were occurring within the three major in-flight projects reviewed, although the activities included low levels of engagement with internal stakeholders. These activities were also being planned, developed and implemented without following a structured approach.

Some activities, which could be considered change management activities, were being planned and implemented in a fragmented manner. Opportunities exist to adopt a change management culture within the agency.

Change management is the practice of managing the humanistic aspects of change initiatives within organizations. Organizations and, most importantly, their employees face many changes at any given time, but not all change is equal. Most organizational change is small, unplanned and gradual, yet employees still experience a considerable amount of change that is large, transformational and revolutionary. These latter changes often impact strategy, operations, systems and behaviours, and therefore necessitate adjustments to these (Burke, 2018). Changes, small and big, do not occur in silos. Very rarely will employees experience a single change at any given time, yet these employees are regularly expected to deal with many small and large changes. The compounding effect of the multitude of changes causes a total impact that is greater than the sum of the impacts made by individual changes (Cooper, 2004).

The audit team anticipated finding that project teams had established some elements of change management plans to guide the implementation, execution and adaptation of people-focused change management activities throughout the project's life cycle. Through interviews and documentation review, the audit team noted a few instances where some activities could be considered change management activities. For example, project planning documentation considered future communications and training activities to build an awareness of and ability for stakeholders to implement the change, though this was primarily for the project implementation phase. The audit team also observed signs of some efforts to define and document stakeholder analyses to understand the impacts and correlated complexities of future change. Further, some employee engagement and two-way communication was included in communications plans, which were primarily used to support information sharing with stakeholders.

None of the projects reviewed had structured and formalized change management strategies or plans, though the audit found that there is no requirement within the DPMF for change management plans at the project level. The audit team observed that an organizational change management framework, offering a set of tools and techniques to provide a structured, disciplined and repeatable approach to change management, is not yet in place. Change management support and training is not currently available to project teams who are expected to lead and deliver change management plans and activities.

Change requires employees to adapt—to stop doing some things, do some things differently, do different things, etc. To effectively navigate change, employees need support from their managers and leaders, including time to enable them to adapt. Employees need to be part of the change, rather than have the change be imposed on them. People have an innate, psychological need to contribute to the communities they belong to. This directly feeds people's desire to feel valued and to sense that they belong (Griffith & Maybell, 2020). Implementing participative change management practices enables employees to contribute and feel involved, maximizes the benefits of future states, and feeds an organizational culture of belonging and trust—a culture that is "agile, open to change, engaging, [and] responsive" (Goss Gilroy Inc, 2017).

Employees impacted by change are often best positioned to inform project requirements, opportunities for improvement and complexity of the change. The independent report Lessons Learned from the Transformation of Pay Administration Initiative concluded that "it was the underestimation of the initiative's complexity that led to its downfall" and that "very few people (other than compensation advisors) understood the degree of complexity associated with the day-to-day requirements" (Goss Gilroy Inc, 2017). Effective change management involves stakeholders in a participative way. Hence, they take part in defining the future solutions that will impact them, while also providing information on their needs (e.g., new processes, training) to effectively implement the change. If the Phoenix initiative had taken a participative change management approach throughout its project life cycle, compensation advisors would have been consulted at the onset to better define the initiative and its complexities. Similarly, participative change management at Statistics Canada would include early engagement with project stakeholders to understand the future change from their perspective.

The audit team observed that an envisioning process was in place for all new projects. This process was implemented with the 2021/2022 investment planning cycle and is led by a team within the Business Relationship Management Division, Digital Solutions Field. Envisioning aims to bring together corporate enablers from throughout the agency to foster collaboration between partners and enable greater alignment within the agency. This is done by allowing the agency to connect ideas with other investments and existing products before a business case is developed and approved. The envisioning process is an ideal opportunity to engage stakeholders from various levels within the agency to get a head start on participative change management practices, and to help inform the desired outcomes and interdependencies of a project early in its life cycle. However, interviews revealed that the envisioning process is not mandatory. The audit also found that there is no mention of the envisioning process within the DPMF.

An organization should take a people-focused and participative approach to maximize success in change implementation. All stakeholdersFootnote 1 who will be impacted by the change should be consulted and engaged throughout the project life cycle, and not solely during implementation. This means consultations at the definition stage and throughout the development stage, and ongoing engagement throughout the implementation stage. Every project and change is different, and no two change plans can or should be the same. Nonetheless, change management generally includes the following steps: (1) analysis, (2) engagement, (3) planning, and (4) roll-out and adaptation. A sample change management approach is included in Appendix C.

All change within an organization is correlated to some degree because all components and activities of an organization form parts of the integrated whole (Burke, 2018). When considering a change initiative, organizations should consider the interrelationships underlying the changing parts to thoroughly grasp the magnitude of the detailed complexity (i.e., multidimensional change), as well as the dynamic complexity (i.e., the cause-and-effect ripples of the change) surrounding the change (Senge, 2006). Change should therefore be managed at multiple levels within the organization and governed at an enterprise level to ensure line of sight and anticipation of dynamic changes. As learned from the Phoenix report, "Change management and change leadership cannot be considered optional, an add-on, nor expendable when looking for ways to save time or money" (Goss Gilroy Inc, 2017).

A limited focus on the "people side" of change can lead to a misalignment of projects and people-focused activities, while limiting the consideration of compounding effects of change impacts on employees. This, in turn, can have negative impacts on the organization's culture, owing to change fatigue, disengagement and employee turnover. Further, poorly managed change can cause project blind spots, which can limit opportunities for innovation and lead to projects that are poorly defined and planned, and solutions that are poorly adopted or implemented.

Recommendation

It is recommended that the Assistant Chief Statistician, Corporate Strategy and Management, in collaboration with all Assistant Chief Statisticians, ensure that

  1. consideration is given (e.g., cost-benefit analysis) to implementing an organizational change management framework, which would include a training program (or module) and possibly the establishment of an organizational change management office, to help shift toward a people-focused mindset and ensure a whole-of-agency lens on all change initiatives while supporting project teams in their change management efforts.

Management response

Management agrees with the recommendation.

The BPPD will solicit input from across the agency, including change management experts, to better understand the current need for a change management framework to support project success and to learn about best practices currently being used within the agency. The BPPD will research and conduct a cost-benefit analysis of the adoption of an organizational change management framework that includes a training program and possibly a change management office or secretariat to support a dedicated oversight committee.

The BPPD will table a paper that will summarize its findings and recommend a path forward for consideration and approval at a Tier 1 committee.

Deliverables and timeline

The Director General, Finance, Planning and Procurement Branch, will

  1. gather insight from change management experts within the agency (such as the Census Management Office and Integrated Business Statistics Program management), enablers and benefit owners, to understand the role a change management framework should play within the agency, by September 29, 2023
  2. engage with other departments and look externally for change management models that could be employed at Statistics Canada by September 29, 2023
  3. table an analysis and recommendation document (could include a cost-benefit analysis), including recommendation, to a Tier 1 committee by November 30, 2023.

Governance and oversight

The three steering committees responsible for overseeing and supporting the major in-flight projects reviewed—to ensure the projects stay on track to achieve their outcomes—had good representation from stakeholder groups across the agency and were meeting frequently. There also appeared to be active engagement and involvement by members in committee discussions. While responsible executives were receiving regular project updates through various means, it was not evident that the monthly project dashboards and the health indicators contained within (i.e., cost, schedule, scope, issues and risks) were being regularly discussed at steering committee meetings.

Project steering committees do not have an adequate line of sight into key project activities and the overall health of their projects to provide effective oversight and direction.

Governance is the combination of processes and structures implemented by management to inform, direct, manage and monitor the activities of an organization toward the achievement of its objectives. The current Statistics Canada governance structure includes various internal committees spanning three tiers. Tier 1 includes three distinct committees—the Strategic Management Committee, the Modernization Management Committee and the Operations Committee. These committees are composed of the agency's most senior positions, including the chief statistician (Strategic Management Committee only) and assistant chief statisticians (all Tier 1 committees). The three Tier 1 committees are supported by seven functionally specialized Tier 2 committees that help identify risks and emerging issues, inform compliance, and make decisions to relieve the governance burden on senior management. Tier 3 includes field planning boards and project steering committees. A project steering committee is a governing body tasked with overseeing and supporting a project to ensure it stays on track to achieve its outcomes. Committee members represent various stakeholder groups impacted by the project and should have a vested interest in ensuring the success of the project.

For large, horizontal initiatives, the DPMF recommends establishing a project steering committee. Core expected responsibilities for project steering committees include monitoring project interdependencies, changes, issues and risks on a regular basis; reviewing and monitoring project progress and budget at a high level; and reviewing and approving recommendations for any baseline changes to any of the triple constraints—scope, schedule and cost. Steering committees should also be involved in a regular review of a project's intended outcomes to confirm that they are still strategically important and achievable, and to validate the ongoing rationale for continued investment in the project. Thus, to be effective, project steering committees require an adequate line of sight into the overall project.

Monthly project reporting via executive project dashboards is to begin in planning and continue throughout the life of the project. As per the DPMF, these dashboards are "a business management tool used to visually represent the status (or health) of a project … by means of key project metrics." The dashboards are designed to report on core project metrics affecting the project's overall health and realization of outcomes, namely cost, schedule, scope, issues and risks.

The audit found that project steering committees have been established for each of the three projects reviewed. The three steering committees had good representation from stakeholder groups across the agency, and the project sponsor was a key member of the committee in most cases. The frequency of committee meetings was also deemed commensurate with the complexity and risk level of the projects. Project dashboards are updated monthly by project teams, as required, and are being shared with executives responsible for the projects (e.g., directors general and directors). The DPMO also sends monthly dashboard portfolio summaries to all assistant chief statisticians. These contain links to individual field placemats and a brief explanation for each project, reporting overall health of either yellow or red.

While responsible executives are receiving regular project updates through various means, the monthly project dashboards and the health indicators contained within (i.e., cost, schedule, scope, issues and risks) were not being discussed at steering committee meetings. Steering committees were also not actively monitoring project interdependencies, nor were they involved in any project outcomes health assessments. Further, the audit found that project steering committees were generally not seeing or approving all project change requestsFootnote 2. A review of RoDs and minutes demonstrated active engagement and involvement by members in committee discussions, though steering committees generally receive presentations on and discuss individual elements of a project (e.g., a specific module or release).

A review of the terms of reference (ToRs) for each of the three committees found that only two mention some of the core expected responsibilities for project steering committees (noted above). Further, none of the ToRs outline specific responsibilities for challenging project reporting or for evaluating the overall health of the project, including confirming the continued relevance and attainability of project outcomes, and the continued viability of the project. The audit found that the DPMF provided minimal guidance on expected committee responsibilities and the contents of ToRs.

One of the projects reviewed uses an existing Tier 2 committee as its steering committee, an approach that is explicitly allowed by the DPMF. The mandate of any Tier 2 committee covers a wide array of responsibilities and extends well beyond a single project. Presentations to such committees are typically limited to about 15 to 20 minutes, likely an insufficient amount of time for discussing important matters pertaining to a major project. Tier 2 committee membership is generally much broader than key project stakeholders and people with a vested interest in the project. These committees also review presentations from diverse groups across the agency and, consequently, members rarely have an in-depth understanding of the items presented to them. Accordingly, Tier 2 committees do not have the time or depth of knowledge to give the level of guidance or oversight that a project steering committee for a major project requires.

Without an adequate line of sight into key project activities and the overall health of their projects, steering committees are providing advice, guidance and, in some cases, approval without an overall view of project risks and status, or how the decisions may impact the achievement of project outcomes. Having a dedicated steering committee would ensure that adequate focus and responsibility exist for the successful implementation of the project, including monitoring and controlling, providing overall direction, as well as controlling costs and schedules.

Recommendation

It is recommended that the Assistant Chief Statistician, Corporate Strategy and Management, ensure that

  1. all major projects have a dedicated steering committee with terms of reference that clearly assign responsibility for core oversight activities and include members with a vested interest in ensuring the success of the project.

Management response

Management agrees with the recommendation.

Recent changes to the DPMF have led to the DPMO's ability to further guide project leads and sponsors with proper project governance setup. A standard template for project steering committee terms of reference has been developed, and supporting documents outline roles and responsibilities. There is an opportunity to further underline the core activities of project steering committees and selection of appropriate membership.

The DPMO will partner with the PMT and the Governance, Risk and Compliance Division to identify appropriate courses and training based on roles and responsibilities (i.e., steering committee members and project leads), with the goal of improving the understanding of core oversight activities for those involved in project governance. The DPMO will also build on existing project governance guidance tools to support project leads in determining what types of opportunities, challenges, risks and issues should be brought to project governance committees.

Deliverables and timeline

The Director General, Finance, Planning and Procurement Branch, will

  1. ensure that communication to newly approved investment proposals has been strengthened by proactively providing further guidance to project sponsors on next steps and the importance of setting up effective governance
  2. revise the template for terms of reference for project steering committees to further underline the core oversight activities of the committee and selection of members with a vested interest in the success of the project by March 31, 2023
  3. promote existing tools through the project management community and include them on the DPMO's Internal Communications Network page by May 31, 2023
  4. organize and deliver information sessions to existing steering committees for major projects to educate on effective governance, leveraging recommended training and newly elaborated project governance guidance tools by October 31, 2023.

Continuous improvement

The DPMO maintains resources to support continuous improvement. Project teams are documenting lessons learned throughout project life cycles, not just at the end. Key takeaways from lessons learned are regularly shared with senior management. Information is being used to identify issues beyond the scope of any one project and to find solutions.

The agency has processes in place to regularly collect and communicate lessons learned.

Lessons learned are the knowledge gained during a project that shows how events were addressed or should be addressed in the future. They are used to improve the overall performance of projects by avoiding repeated mistakes and replicating good practices. Gathering lessons learned is both a requirement of the TB Directive on the Management of Projects and Programmes and a project management best practice. Gathering and sharing lessons learned throughout the life cycle of a project helps the team, key stakeholders and other project managers understand what worked and what improvements need to be made and why. Reflecting on lessons learned throughout a project improves the outcome of future projects and contributes to corporate knowledge.

The DPMO maintains resources to support continuous improvement, including guidelines and a Register. The Register includes (1) the Jira Lessons Learned Dashboard and (2) a Lessons Learned Compendium document. The DPMO has also hosted three virtual lessons learned events for the project management community between May 2021 and July 2022. Projects must identify lessons learned at each DPMF stage and anytime something notable happens, rather than only at the project close-out stage. Lessons learned are created in Jira. All three projects reviewed are complying with this requirement.

Project managers are to consult the Register prior to starting a new project and before moving to a new project stage, though it is not evident that this is happening or that the information is helpful. While the Jira dashboard is available for all project managers to peruse and includes a complete listing of all lessons learned, some interviewees noted that they found the Jira dashboard difficult to consult and overwhelming. There appeared to be limited awareness of the compendium.

The DPMO regularly analyzes the lessons learned within Jira and includes them in the Lessons Learned Compendium. Quarterly, the DPMO includes key takeaways from lessons learned in the monthly dashboard portfolio summaries that are being sent to all assistant chief statisticians. While there were no documented processes in place to ensure that such information is used to identify systemic issues or agency-level challenges (i.e., beyond the scope of any one project) and action solutions, the BPPD indicated that this was being done organically through ongoing analysis and discussions among the team and with management. Lessons learned and direct feedback ultimately guide the review and update of applicable tools and processes, as well as awareness activities for the project management community. For example, lessons learned about delays caused by procurement led to some targeted training. Also, lessons learned about the availability of Digital Solutions Field resources to support project delivery led to two new factors to help with assessing and formulating recommendations for 2022/2023 (and future) investment proposal approvals. The first is "t-shirt size", the overall effort required by the Digital Solutions Field to complete its portion of the planned project, and the second is "information technology readiness", the availability of Digital Solutions Field resources to commence the work and the technological maturity of the idea from a Digital Solutions Field perspective.

Adoption of agile methodologies may help to strengthen planning and management practices.

One area of possible consideration that may not have come through yet, via lessons learned or direct feedback, is whether the traditional project management approach is best suited to meet the agency's needs. The audit team observed that two of the three projects reviewed were following agile project management principles, whereas the DPMF imposes a traditional (waterfall) method for managing projects. Agile project management uses an iterative approach that includes frequent and continuous releases, with feedback incorporated throughout. The focus is on early involvement of the stakeholders, with constant improvement of the product and processes. The traditional method of project management defines distinct phases that must be carefully planned out and executed, with each phase being a prerequisite for the next. This method is often the best fit for small or less complex projects that typically follow a linear approach.

Under current DPMF guidelines, project teams must determine a budget and prepare planning documents that cover the entirety of a project from start to finish, regardless of its size, complexity or duration. While project outcomes should be defined and understood at the early onset of a project, it may not be feasible to know or plan for all circumstances. Consequently, certain planning documents (e.g., project charters, project plans) that are costly to prepare in terms of time and effort may ultimately be of little value to project teams and likely only serve a compliance purpose. Project steering committees do not review these planning documents, nor do Tier 1 committees, even though they approve the investments.

When planning is complete and execution (typically the longest phase) begins, per the DPMF, there are no more official gates or "go / no go" decisions. The audit team heard a shared anecdotal opinion that projects never stop once funding is received. Although project outcomes health assessments should be conducted throughout project execution, interviews confirmed that this concept is not widely known about or enforced, and none have been completed for any project.

It would likely be worthwhile for the DPMO to study this topic in greater detail in collaboration with the project management community, with the possibility of presenting options for consideration to senior management about adapting the DPMF to allow for flexibility in aligning with agile project management methodologies, where appropriate.

Appendices

Appendix A: Audit criteria

Audit objective Audit criteria Policy instruments and sources
  1. Provide reasonable assurance on the adequacy and effectiveness of the processes and mechanisms in place for delivering major projects and ensuring integration and benefits realization.
  1. Effective governance committees and oversight processes are in place to oversee the delivery of major initiatives.
  2. The agency has effective management processes in place to ensure a systematic approach for identifying and managing the interdependencies between projects.
  3. Relevant project outcomes have been formally established in line with agency priorities, and projects are assessed against expected results to ensure that benefits are realized.
  4. There are effective change management processes and practices established to facilitate the implementation of major initiatives.
  5. Practices exist to continually improve project delivery by documenting, communicating and applying lessons learned.
  • Treasury Board of Canada (TB) Policy on the Planning and Management of Investments
  • TB Directive on the Management of Projects and Programmes
  • Goss Gilroy Inc. "Lessons Learned from the Transformation of Pay Administration Initiative"
  • Treasury Board of Canada Secretariat "Outcome Management: Lessons Learned and Best Practices"
  • Statistics Canada Departmental Project Management Framework reference materials
  • Terms of reference, meeting minutes, records of decisions and project reporting material for project steering committees
  • Project documentation, including business cases, project charters, project plans, project outcome realization plans and close-out reports
  • Other internal Statistics Canada documents, as applicable

Appendix B: Acronyms

BPPD
Business, Planning and Performance Division
CBA
Corporate Business Architecture
CBAMC
Corporate Business Architecture Management Committee
DPMF
Departmental Project Management Framework
DPMO
Departmental Project Management Office
EDCT
Executive Dashboard Capture Tool
KPI
Key performance indicator
PMT
Performance Measurement Team
PORP
Project Outcomes Realization Plan
RoD
Record of decisions
TB
Treasury Board of Canada
ToR
Terms of reference

Appendix C: Supplemental information on change management

Training program

Organizational change management training programs have shown success in shifting cultures and mindsets and enabling organizations to develop agile, open and responsive cultures to successfully navigate and implement change (Burke, 2018). To maximize its impact, such training should be broadly available but should initially be rolled out with leaders throughout the organization. Training should touch on the topics of open communication, building trust, participative management, providing and receiving feedback, etc.

Change management framework

Ideally, a change management office should lead the development of a change management framework to guide all future change management practices and processes in line with the preferred guiding principles. In addition to guiding principles, a framework should include governance structures and training recommendations (mandatory and recommended, internal and external), as well as defined practices, tools, templates and techniques to ensure a structured, disciplined and repeatable approach to horizontal change management. An organizational assessment should preface the development of such a framework to ensure the outcome considers the organization's progressive change readiness levels. These efforts should be communicated broadly so employees who feel any signs of change fatigue can start to appreciate efforts being made to improve the state of the organization.

Change efforts should be prioritized throughout the agency, especially by leaders, and change management should infiltrate existing organizational practices and procedures, e.g., throughout project management templates and practices, project teams are evaluated on change management activities associated with their projects. This infiltration should also promote collaboration with other related internal services, e.g., communications, training and development, and human resources, to ensure the agency maximizes its efforts and tackles initiatives and changes through a whole-of-system lens. As reported in "Lessons Learned from the Transformation of Pay Administration Initiative", "Change Management must surround and underpin the whole initiative and be treated as a fundamental component, being critical for buy-in from those affected by the change, and must support staff and managers to help them adapt to their changing roles" (Goss Gilroy Inc, 2017).

Sample change management approach

  1. Analysis

    A good change management plan starts with a thorough analysis of the current state. Before any change-inducing project and change management activities are embarked on,

    • An organizational analysis must be done to determine the organization's change readiness, i.e., "assess the organizational culture to determine … [what] may help or hinder the achievement of expected benefits" (Goss Gilroy Inc, 2017). Findings will determine whether organizational readiness activities are required before embarking on change initiatives.
    • A stakeholder analysis must be completed to define, using assumptions, the level of impact the future change could have on the various stakeholder groups. Findings will inform which stakeholder groups to engage, when and how.
  2. Engagement

    The next step is to engage with stakeholders based on the analysis outcomes. Engagement can take many forms—e.g., focus working groups, surveys, all-staff meetings—but should have one goal: to understand the future change from the lens of the stakeholders. These consultations should further inform the project's scope and definition while also informing and validating the stakeholder analysis and defining a detailed stakeholder map, including levels of impact and levels of influence for each stakeholder group. The project should aim to have multiple rounds of consultations to understand

    • what the future change means to the stakeholders
    • what the opportunities and risks are
    • what interdependencies are at play
    • what the needs are, e.g., process changes, training, to adapt to the change.

    If groups are too large, allow each group to identify their respective representatives and plan for communications loops, so everyone remains aware of progress, decisions, etc., throughout the project planning stage.

  3. Planning

    From the completed analysis and initial rounds of consultations, the project team should plan activities to

    • keep stakeholders informed and engaged (e.g., two-way communication, information sharing, feedback mechanisms, consultations)
    • continue obtaining stakeholder input and feedback on the project (e.g., consultations, surveys), especially to inform any aspects of the project that impacts them (e.g., timelines, service interruptions, training needs).

    A basic change management plan must include the following:

    Stakeholder engagement and information sharing
    Description - Stakeholder engagement and information sharing

    This illustration depicts stakeholder engagement and information sharing forming a two-way engagement mechanism, with each feeding into the other. Stakeholder engagement involves defining stakeholder impacts and needs, and ensuring that stakeholders feel engaged in the process. Information sharing involves debriefing stakeholders on consultations, project updates, next steps, etc. Having two-way communication mechanisms will enable stakeholders to share concerns, issues, questions, etc. at any time throughout the project lifecycle.

    As reported in "Lessons Learned from the Transformation of Pay Administration Initiative", "Communicate [dynamically] in a relevant, timely, comprehensive manner as a key priority of the change process, integrating into and across every project, phase and activity, with the effectiveness of communication being the measure of success" (Goss Gilroy Inc, 2017).

    Follow-up communications with stakeholders should always be planned and implemented to reiterate their input and validate how their insight will be used for the project—this helps stakeholders feel more involved and ensures they reap the value of investing their time in the project's definition and development stages.

  4. Roll-out and adaptation

    As the project progresses and stakeholders are engaged, change management activities and plans must be adapted to reflect evolving stakeholder and project needs. Ideally, change management plans should be developed for the entire project life cycle at a very high level, planned more strategically for a three- to six-month period, and adapted and implemented month to month to ensure activities and messaging remain up to date and relevant throughout the project life cycle.

Appendix D: References

Burke, W. W. (2018). Organizational Change: Theory & Practice (5th Ed). Sage Publications.

Cooper, K. G. (2004). Toward a unifying theory for compounding and cumulative impacts of project risks and changes. Paper presented at PMI® Research Conference: Innovations, London, England. Newtown Square, PA: Project Management Institute.

Goss Gilroy Inc. (2017). Lessons Learned from the Transformation of Pay Administration Initiative. Government of Canada.

Griffith, J., & Maybell, S.A. (2020). Adler's original contributions to psychology (Links to an external site.). Journal of Individual Psychology, 76(1), 21–30

Senge, P. (2006). The Fifth Discipline: The Art & Practice of the Learning Organization. (2nd ed.). Crown Business.