Unified Enterprise Survey - Annual
5-3600-158.1 STC/UES-375-75377
| Code | Commodity description | Include: | Exclude: |
|---|---|---|---|
| A1010 | Fresh meat and poultry | Fresh meat, poultry, turkey, fowl and game; cooked, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.). | Frozen or canned meats, deli meat products. |
| A1020 | Fresh fish and other seafood | Fresh, smoked and cured fish and other seafood. | Frozen or canned fish and other seafood, deli fish and other seafood. |
| A1030 | Fresh fruits and vegetables | Fresh fruits and vegetables. | Frozen, canned or dried fruits and vegetables. |
| A1040 | Dairy products and eggs | Fresh milk (include chocolate milk and soya milk), butter, cheese (include deli cheese, cottage cheese, etc.), margarine, table cream, whipping cream, sour cream, fresh yogurt, eggs, etc. | Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products. |
| A1050 | Bakery products (in-house and commercial) | Fresh breads, rolls, buns, cakes, pies, pastries, doughnuts, bagels, etc. | Frozen bakery products. |
| A1060 | Candy, confectionery and snack foods | Candy, gum, chocolate and granola bars, candy floss, fruit pastilles, marshmallows, sesame bars and gingerbread houses, as well as nuts, popcorn, raisins, apples, etc., when coated or treated with candy, chocolate, molasses, sugar or syrup. Also include mixed nuts, salted nuts, salted seeds (e.g., sunflower seeds), trail mixes, potato chips, corn chips, cheese puffs, potato sticks, bacon crisps, cheese curls, brittle pretzels and other similar snack foods. | Candy and chocolate baking items, unpopped popcorn, products primarily sold as breakfast cereals. |
| A1070 | Deli, salad bars and prepared foods for take-out | Service delicatessen items: fresh deli meats, deli fish and other seafood, salads, barbecued chickens, etc. Also include prepared foods for take-out. | Meals and lunches, cheese. |
| A1080 | Frozen foods | Frozen entrées, frozen TV dinners, frozen meats, frozen fish and other seafood, frozen vegetables, frozen fruits, frozen juice concentrates, ice cream, frozen yogurt, sherbets, popsicles, frozen bakery goods, etc. | |
| A1090 | All other foods | Canned foods, dietetic foods, baby foods, rice, dried beans, dried fruits and vegetables, coffee, tea, crackers, biscuits, pasta, sauces, flour, sugar, salt, spices, cooking oils and lards, salad dressings, jams, syrups, baking supplies, cereals, pickles, powdered or canned or evaporated or condensed dairy products, drink crystals, prepackaged cookies and cakes, unpopped popcorn, etc. | Pet food, meals and lunches. |
| A2210 | Cold non-alcoholic beverages | Fruit and vegetable juices or drinks (not frozen), iced tea, soft drinks, water, mineral water, non-alcoholic beer and other cold non-alcoholic beverages. | Milk and cream (see A1040), frozen juice concentrates (see A1080), drink crystals (see A1090). |
| A2220 | Hot non-alcoholic beverages | Coffee, hot chocolate, tea and other ready-to-drink hot non-alcoholic beverages. | Packaged coffee, tea, hot chocolate and other packaged hot beverage products (see A1090). |
| A3000 | Alcoholic beverages | Beer, wine, liquor, liqueurs, wine and liquor coolers, etc. | Alcoholic beverages served on premises. |
| B1010 | Cosmetics and fragrances | Cosmetics, perfume, cologne, eau de toilette. | Facial, hand and body creams, nail polish and removers, skin lotions, toners, etc. |
| B1020 | Other toiletries/personal care products | Toilet paper, facial tissue, hot water bottle, hair care preparations, tooth and denture pastes, (non-electric) toothbrushes, mouthwashes, deodorants, antiperspirants, suntan lotions, nail polish and removers, beauty soaps, facial, hand and body creams, skin lotions, toners, bath oils, disposable diapers, feminine hygiene products, baby care products, hair brushes, shaving creams, razors (non-electric) and blades, foot care, prophylactics, nail clippers and files, contact lens solutions and cleaners, wigs and hair pieces, cosmetic bags, etc. | Electric personal care appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories, home health care equipment and supplies (crutches, canes, wheelchairs, etc.). |
| B2010 | Prescription eyewear | Prescription eyewear, including prescription sunglasses and contact lenses. | Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories, contact lens solutions and cleaners. |
| B2020 | Non-prescription eyewear | Eyewear bought without a prescription, frames bought separately, non-prescription sunglasses, eyeglass cases and other accessories. | Prescription eyewear, including prescription sunglasses and contact lenses, contact lens solutions and cleaners. |
| B3000 | Home health care and sick room equipment and supplies | First-aid kits, bedpans, bed tables, crutches, canes, walkers, wheelchairs, artificial limbs, hearing aids, etc. (include parts and accessories). | Eyewear, orthopedic shoes, exercise and fitness equipment, drugs/medications. |
| B4010 | Prescription drugs | Drugs purchased with a prescription. | Over-the-counter drugs, drugs purchased without a prescription. |
| B4020 | Over-the-counter drugs, vitamins, herbal remedies and other health supplements | Painkillers, cold and cough remedies, laxatives, antacids, vitamins, herbal remedies, mineral health supplements, body enhancing supplements, power bars (nutritional), etc. | Drugs purchased with a prescription, other toiletries/personal care products. |
| C1010 | Women’s outerwear | Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc. | Suit jackets and blazers. |
| C1020 | Women’s dresses and suits | One-piece and two-piece dresses, evening gowns, suits (including pant suits), maternity dresses and suits. | Wedding gowns and occupational uniforms. |
| C1030 | Women’s skirts, pants, blouses, sweaters and other tops and bottoms | Skirts, pants (dress and casual), jeans, shorts, blazers/jackets, blouses, shirts, vests, sweaters, sweat tops and bottoms, T-shirts and other tops, etc. (include maternity tops and bottoms). | |
| C1040 | Women’s hosiery | Pantyhose, stockings, nylons, socks, tights, leotards and leggings. | |
| C1050 | Women’s lingerie, sleepwear and intimates | Pyjamas, dressing gowns, bathrobes, nightgowns, underfashions, bras, panties, girdles, slips, etc. | Hosiery. |
| C1060 | Other women’s clothing | Bathing suits, wedding gowns, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc. | Very specialized sports clothing. |
| C1070 | Women’s fashion accessories | Hats, gloves, mitts, scarves, purses, wallets, fashion knapsacks, belts, umbrellas, hair accessories (barrettes), etc. | Backpacks, wigs. |
| C2010 | Men’s outerwear | Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, furcoats, etc. | Suits, sports jackets and blazers. |
| C2020 | Men’s suits, sports jackets and blazers | Sports jackets, blazers, made-to-measure and ready-to-wear suits. | Occupational uniforms. |
| C2030 | Men’s pants, shirts, sweaters and other tops and bottoms | Pants/slacks (dress and casual), shorts, jeans, dress and casual shirts, T-shirts, sweaters, vests, sweat tops and bottoms. | |
| C2040 | Men’s underwear, sleepwear and hosiery | Socks, underwear, pyjamas, bathrobes, nightwear. | |
| C2050 | Other men’s clothing | Bathing suits, occupational uniforms, clothing and accessories (e.g. gloves), aerobic wear, etc. | Very specialized sports clothing. |
| C2060 | Men’s accessories | Hats, baseball caps, gloves, mitts, scarves, ties, wallets, belts, umbrellas, etc. | Wigs, toupees. |
| C3000 | Girls’ clothing and accessories | Girls’ clothing (sizes 7 to 16) and accessories. | Very specialized sports clothing, used clothing. |
| C4000 | Boys’ clothing and accessories | Boys’ clothing (sizes 7 to 18) and accessories. | Very specialized sports clothing, used clothing. |
| C5000 | Infants’ and children’s clothing and accessories | Infants’ clothing (sizes 0 to 24 mos.), children’s clothing (sizes 2 to 6X), cloth diapers, rattles, bibs, teething rings, potties, receiving and other blankets, baby bedding and linens, diaper bags, crib mobiles, nursery wall hangings, baby plastic pants, baby bottles, breast pumps, nursing pads. | Very specialized sports clothing, used clothing, disposable/paper diapers, children’s books. |
| C6000 | Unisex clothing | Unisex clothing and costumes (Halloween, Christmas, etc.). | |
| D1000 | Luggage and leather goods | Luggage, trunks, duffel bags, backpacks, sport bags, leather and leather-like: briefcases, portfolios, school bags, travel accessories, etc. | Purses, wallets, billfolds, camera and instrument cases, fashion knapsacks, etc. |
| D2000 | Jewellery and watches | Fine, costume and estate jewellery; pocket watches, wrist and pendant watches, etc. | Clocks, jewellery repair and watch repair. |
| D3000 | Footwear (for women, men, girls, boys and infants) | Winter boots, rain boots, shoes, sandals, slippers, running shoes, walking shoes, hiking boots, basketball shoes, tennis shoes, court shoes, cross-trainers, etc. Also include cowboy boots, work boots, orthopedic shoes, and clip-on shoe accessories, etc. | Sport-specific cleated footwear for baseball, football and soccer, golf shoes, bowling shoes, broomball and curling shoes, ski boots and skates (ice, roller and in-line), etc. |
| G1010 | Tableware, kitchenware, cookware and bakeware | Crystal and non-crystal tableware, crystal and non-crystal stemware, china (bone and other), flatware(silver, gold and other), kitchen knives, cutlery, glassware, bar accessories, baking tins and other bakeware, microwave ware, pots, pans, kitchen utensils, food storage containers, kitchen scales, timers, oven dishes and other cook/kitchenware, lunch boxes and food flasks. Also include picnic baskets and accessories. | Kitchen and table linens, pot holders, electrical kitchen appliances, disposable tableware (plastic plates, utensils and glasses, paper plates, cups and napkins, paper/plastic, tablecloths, etc.). |
| G1020 | Household cleaning supplies, chemicals and paper products | Powdered soaps, detergents and cleaners, bleaches, scouring powders and pads, waxes and polishers, fabric dyes, BBQ starter fuel, paper towels, plastic and foil food wraps, wax paper, paper and plastic bags, disposable tableware (include paper and plastic plates, knives, forks, paper napkins, etc.), paper coffee filters, garbage bags, latex gloves, shoe polish | Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.), automotive waxes and cleaners. |
| G1030 | Other non-electric household supplies | Laundry equipment (baskets, drying racks, etc.), flashlights, closet organizers, hangers, garment bags, stools, steps, light bulbs, fuses, batteries, fire extinguishers, smoke detectors, extension cords, twine, string, matches, garbage cans, mops, brooms, buckets, dustpans, non-food storage containers, child safety products (outlet covers, cabinet locks, etc.), ironing boards, shoe laces, etc. | Laundry tubs. |
| G2010 | Floor coverings and tiles | Carpets, rugs, runners, wall-to-wall carpeting and underlays, linoleum, hardwood flooring, parquet flooring, vinyl/cork flooring. Include ceramic and clay tiles, marble and granite for floors, wall, counters or fireplaces. | Ceiling tiles. |
| G2020 | Draperies and other interior window treatments (include furniture coverings) | Blinds (vertical, horizontal, roller), drapes, curtains, sheers, valances, etc. Also include furniture coverings. | |
| G2030 | Bedding, linens and bathroom accessories | Sheets, bedspreads, blankets (including electric), towels, pillows and cushions, pot holders, aprons, tablecloths, placemats, cloth napkins, dish towels, shower curtains and liners, bath mats and sets, bathroom accessories, etc. | Baby blankets and other baby bedding and linens, disposable tablecloths and napkins. |
| G2040 | Artwork and other home decorating products | Paintings, prints, lamps, lighting fixtures (interior and exterior), ceiling fans, clocks, mirrors, statuettes and carvings, candles, fireplace screens and fireplace accessories, decorative pottery, picture frames, jewellery boxes, silk and dried flowers, room dividers, Christmas ornaments/lights/artificial trees/decorations (indoor and outdoor), etc. | Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees (see P1031), Christmas gift wrap (see X0500), woodstoves, clock radios. |
| H1010 | Mattresses and foundations | Mattresses (spring, foam and water), box springs and foundations, bed frames. | Headboards, crib mattresses, air mattresses, sofa beds, futons. |
| H1020 | Nursery furniture and equipment | Cribs, crib mattresses, junior/toddler beds, changing tables, carriages, strollers, playpens, highchairs, walkers, carriers, baby monitors, etc. (include parts and accessories). | Car seats. |
| H1030 | All other indoor furniture | Finished and unfinished furniture for the bedroom, living room, kitchen, dining room and home office Include filing cabinets, safes, sofa beds, futons (include parts and accessories). | Nursery furniture, lamps, mattresses and foundations, counters, cupboards. |
| H2010 | Major appliances | Stoves, ovens, ranges, range hoods and fans, microwave and convection ovens, refrigerators, freezers, washing machines, clothes dryers, dishwashers and room air conditioners (include parts and accessories). | Central air conditioners, humidifiers attached to furnaces (see K1010), portable humidifiers, dehumidifiers, portable space heaters, compactors, floor polishers, sewing machines, vacum cleaners (central and household), rug cleaning equipment, shop vacs. |
| H2020 | Small electrical appliances | Floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, portable humidifiers, dehumidifiers, portable space heaters, compactors, electric fans, toasters, toaster ovens, kettles, deep fryers, steamers, blenders, food processors and mixers, electric fry pans and griddles, bread makers, coffee makers, electric can openers, electric knives, irons, personal care electrical appliances (shavers, razors, toothbrushes, hair dryers, curling irons, heating pads, foot care appliances), etc. (include parts and accessories). | Room air conditioners, electric blankets, power tools, shop vacs, garage door openers, televisions, audio/video equipment, computers, telephones, electric typewriters, and other home electronics, etc. |
| H3010 |
Televisions and audio/video equipment |
Televisions, VCRs, radios, sound systems, amplifiers, mixers, speakers, microphones, sound boards, video cameras/cases, CD/MP3 players (include portable), DVD players, tape decks, tape recorders, blank audio and video tapes, etc. (include parts and accessories). | Still and digital cameras, slide projectors, slides, screens, prerecorded audio and video tapes and discs, musical instruments, car radios, car tape decks, car CD and DVD players and car speakers (see V3020). |
| H3020 | Still and digital cameras and related photographic equipment and supplies | Still and digital cameras/cases, slide projectors, slides and screens, camera cases, lenses, tripods, film, flash attachments, photo albums, etc. (include parts and accessories). | Video cameras and related equipment and supplies, picture frames, binoculars. |
| H3030 | Computers, components and related equipment | Computers (include any preloaded software), hard drives, CD-ROM drives, DVD drives, memory chips, blank CDs, blank DVDs, blank computer diskettes, webcams, modems, printers, scanners, plotters, keyboards, monitors, integrated circuits, cables, anti-glare screens, monitor stands, computer batteries, external numeric keypads, mice, mouse pads, CD/DVD diskette storage boxes, cases/racks, personal digital assistants (PDAs), etc. (include parts and accessories). | Software, fax machines, printer paper, used computers, used components and equipment, electronic games and games systems. |
| H3040 | Computer software, business and entertainment (exclude electronic games) | Software for business and entertainment, multimedia items (includes a book and cassette or disk that are packaged and sold together). | Electronic games and game systems (Nintendo, Playstation, XBox, etc.) and accessories, talking books, books on the subject of software, blank CDs, DVDs and diskettes. |
| H3050 | Telephones and home office electronics | Telephones, cellular phones, answering machines, adding machines, fax machines, typewriters, pagers, calculators, photocopiers, etc. (include parts and accessories). | Computer-related equipment (see H3030); prepaid air time for cellular phones. |
| K1010 | Plumbing, heating, cooling and electrical equipment and supplies | Furnaces and filters, ductwork, humidifiers attached to furnaces, central air conditioners, air exchangers, air cleaners, water purifiers, water heaters, woodstoves, fireplace inserts and relate equipment, baseboard heaters, pipes and valves for plumbing, bathtubs, bathtub/shower enclosures, whirlpools, indoor jacuzzis, saunas, toilets, sinks, faucets, laundry tubs, pumps, fuse boxes, electrical wiring, light switches and plugs, power generators, etc. | Outdoor jacuzzis, fireplace accessories and screens, outdoor hot tubs, bathroom cabinets, drainage pipes. |
| K1020 | Paint, wallpaper and related supplies | Household paint, stain, thinners, brushes, wallpaper, paste, scrapers, etc. | Craft and artists’ paints and thinners, automotive paints, glass. |
| K1030 | Tools, hand and power | Ladders, carpenters’ tools, mechanics’ tools, portable power tools, bench power tools, axes, picks, wrenches, screwdrivers, saws, planes, clamps, trowels, hammers, pliers, drills, sanders, files, chisels, routers, toolboxes, measuring tapes, etc. | Chainsaws, garden tools, hoes, rakes, garden shovels, spades, etc. |
| K1040 | Hardware | Builders’ hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. Include locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc. | |
| K1050 | Lumber and other building materials | Lumber, pressure treated wood, particle board, plywood, panelling, moulding, drywall, plaster, cement, concrete products, bricks, paving stones, siding, fencing, decking, windows, doors, sashes, screens, skylights, shutters, roof trusses, vents, eavestroughing, insulation, vapour barriers, housewrap, drainage pipes, shingles and other roofing materials, weatherstripping, caulking, sheet glass (non-automotive), cabinets (kitchen, bathroom, etc.), countertops, stairs, railings, mantels, ceiling tiles, chimney pieces, mantelpieces, etc. | Hardwood flooring, tiles, marble, granite. |
| K1060 | Other hardware and building products not elsewhere classified | Weather vanes, lightning rods, awnings, car shelters, shop vacs, road salt, garage door openers, security/alarm systems, water pressure cleaners, chemical driveway cleaners, concrete and asphalt sealers, flagpoles, mailboxes, house numbers, door chimes, medicine cabinets, shelving, chain, wire, rope, tarps, docks, blueprints, sandpaper, duct tape, etc. | Fees for drawing up blueprints (see S4000). |
| L1010 | Bicycles, biking equipment and accessories | Bicycles, tires and tubes, pumps, helmets, locks and other biking accessories, specialized biking clothing not for street wear, three-wheeled non-motorized bikes for adults. | Tricycles for children. |
| L1020 | Hunting, fishing and camping equipment and supplies | Firearms and ammunition (all kinds), bows and arrows (all kinds), fishing tackle and other equipment, hunting blinds, tents, sleeping bags, camping-type air mattresses, hunting and camouflage clothing, hip waders, lanterns, picnic coolers, camping stoves, bait, etc. | Tent trailers. |
| L1030 | Hockey, baseball, football, soccer, volleyball and basketball equipment and supplies | Nets, balls, hockey skates, ringette equipment, cleated footwear, team uniforms and all other related equipment. | Baseball caps, and other sports clothing for street wear. |
| L1040 | Ski equipment and accessories, alpine and cross country (include snowboards and skiboots) | Skis, ski boots, bindings, ski poles, ski goggles, snowboards, specialized aerodynamic racing suits and accessories. | Ski jackets and apparel, water ski equipment. |
| L1050 | Golf equipment and accessories | Golf clubs, golf bags and pull-carts (motorized and non-motorized), golf shoes and gloves, tees, etc. | Golf carts and golf clothing. |
| L1060 | Exercise and fitness equipment | Home gyms, stationary bikes, rowing machines, abdominal exercisers, free weights, exercise balls, etc. | Exercise clothing, exercise videos. |
| L1070 | All other sporting goods | Figure skates, in-line skates, skateboards, roller skates, sailboards, rock climbing equipment and accessories, tennis and squash equipment, ping pong equipment, badminton equipment, pool/snooker tables and accessories, life jackets, wet suits, saddlery, tack, water skis and equipment, scuba equipment, bowling shoes and equipment, broomball shoes and equipment, curling shoes and equipment, snorkels, goggles, binoculars, water air mattresses, dance shoes, trampolines, boxing equipment, etc. | Used sporting goods. |
| L2000 | Toys, games and hobby supplies | Toys, tricycles for children, dolls, stuffed animals, wagons, sleds and sleighs, table soccer, air hockey, table hockey, dart boards, chess sets, board games, electronic games and game systems (e.g., Nintendo, Playstations, XBox, etc.), chemistry sets, model kits, train sets, puzzles, playing cards, etc. | Computer software games, three-wheeled bikes for adults, used toys and games. |
|
L3000 |
Fabrics, yarns, sewing supplies and notions | Fabrics, knitting yarns, ribbons, upholstery fabric and foam, needles, threads, buttons, sewing kits, etc. | Sewing machines. |
| L4000 | Craft and artists’ supplies | Craft supplies and products (including paints), handicraft kits, artist’s paints, brushes, easels, stained glass-making supplies, craft glue guns and glue, etc. | Household and industrial glues and adhesives. |
| L5000 | Musical instruments, accessories and supplies | Musical instruments and parts and accessories, sheet music. | Amplifiers, sound boards, mixers, speakers, microphones. |
| L6000 | Prerecorded audio and video tape and disc (and record) sales | Prerecorded CDs, DVDs, video and audio tapes, etc. | Talking books, CD and DVD video rental (see S1000). |
| L7010 | Books, hard and softcover | Textbooks, reference books, children’s books, bibles, atlases and all other books, including books in electronic format (talking books). | Multimedia items (includes a book and a record, cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, etc., brochures, pamphlets, owners’ manuals, comic books. |
| L7020 | Newspapers, magazines and other periodicals | Newspapers, magazines, periodicals, comic books, etc. | |
| P1010 | Lawn/garden/patio furniture | Lawn chairs and tables, cottage outdoor furniture, hammocks, patio furniture, patio table umbrellas, cushions, beach umbrellas. | |
| P1020 | Outdoor power equipment | Snowblowers, lawnmowers, garden tractors and attachments, tillers, mulchers, chippers, leaf blowers, chainsaws, etc. | |
| P1031 | Nursery stock and supplies | Plants, bushes, trees, shrubs, sod, seeds, bulbs, cuttings, earth, fertilizers, pesticides, herbicides, real cut Christmas trees, outdoor soil, etc. | Indoor cut flowers, indoor potted plants |
| P1032 | Other lawn and garden related products | Pools (above-ground and in-ground) and pool supplies, outdoor hot tubs/Jacuzzis, ponds and accessories, barbeques and accessories, wheelbarrows, pruners, garden tools, hoses, garden shovels, spades, hoes, rakes, garden sheds, lawn ornaments, outdoor specialty lighting (security/landscape/patio), outdoor urns, outdoor planters, gazebos, composters, picnic tables, sprinklers, playground structures, playground equipment, etc. | Picnic baskets and accessories. |
| R1010 | Motor homes, travel trailers and truck campers | Motor homes, travel trailers, tent trailers, folding camping trailers, truck campers and converted vans (include non-automotive parts and accessories). | Mobile homes, tires and other automotive type parts and accessories sold separately, used motor homes, travel trailers and truck campers, used parts and accessories. |
| R1020 | Motorcycles and scooters | Motorcycles, scooters, motorbikes, mopeds and all-terrain vehicles (ATVs) (include non-automotive parts and accessories and related trailers). | Tires and other automotive type parts and accessories sold separately (see V3020), used motorcycles and scooters, used parts and accessories. |
| R1030 | Boats and other recreational vehicles and accessories | Fishing and speed boats and motors, canoes, kayaks, rowboats, sailboats, houseboats, cabin cruisers, yachts, paddle boats, dinghies, personal watercraft (PWCs), aircraft, snowmobiles, golf carts, dune buggies, paddles, oars, sails, anchors, etc. (include non-automotive parts and accessories and related trailers). | Used boats and other recreational vehicles and accessories, used parts and accessories, sail boards, life jackets, motorcycles, mopeds, motorbikes and all-terrain vehicles (ATVs), trailer tires sold separately. |
| S1000 | Receipts from the rental of CDs, DVDs, video tapes and video games | ||
| S2000 | Other rental and leasing receipts/commission | Tables, chairs, tableware and other party supplies, tools, machinery, appliances, furniture, electronics, clothing, costumes, trailers, recreational vehicles (RVs), farm equipment, etc. | Rental and leasing of cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks (also exclude revenue from the rental of space or dwellings). |
| S3000 | Repair receipts/commission | Revenue from the repair of appliances, pools, jacuzzis, spas, electronics, clocks, jewellery, watches, shoes, bicycles, furniture, musical instruments, recreational vehicles (e.g., boats, snowmobiles, tent trailers, motorcycles, etc.), farm equipment, piano tuning and repairs. | Automotive repairs. |
| S4000 | Receipts/commissions from the provision of a service | Lottery tickets, post office (stamps), banking machines (TMs), photocopying, faxing, bus tickets, bottle deposits, vending machines, photo finishing, installation charges, tailoring, drapery-making, dry cleaning, portrait services, picture framing, catering, art restoration, landscaping, upholstering, upholstery or carpet cleaning, travel, insurance and income tax services, accommodation, dress-making, haircutting, manicures, key cutting, fees for beer-making or wine-making, fees for drawing up blueprints, warranty, storage, lessons, courses, skate sharpening, engraving, licenses (fishing, hunting, etc.), delivery charges, freight charges, calling cards, prepaid air time for cellular phones, fabric protection, etc. | Automotive servicing (see V4000), automotive upholstery. |
| S5000 | Meals and lunches | Revenue from sandwich bars, lunch counters, restaurants, diners, delicatessens, coffee shops, cafeterias, ice cream cones and alcoholic beverages served on premise, etc. | Deli foods and prepared foods for take-out. |
| U1010 | Automotive fuels | Gasoline, diesel, ethanol blends, natural gas and propane. | |
| U1020 | Automotive oils and additives | Engine oils, automotive greases, windshield washer fluids, gas line and fuel injector cleaners, antifreeze, etc. | |
| V1010 | New cars | New cars. | Parts and accessories. |
| V1020 | New light trucks, vans, minivans and sport utility vehicles (SUVs) | New pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs). | Parts and accessories, converted vans. |
| V1030 | New medium/heavy trucks and buses | New class 4, 5, 6, 7 and 8 trucks, and buses. | Parts and accessories. |
| V2010 | Used cars | Used (include antique) cars. | Parts and accessories. |
| V2020 | Used light trucks, vans, minivans and sport utility vehicles (SUVs) | Used (include antique) pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs). | Parts and accessories, converted vans. |
| V2030 | Used medium/heavy trucks and buses | Used class 4, 5, 6, 7 and 8 trucks, and buses. | Parts and accessories. |
| V3010 | Tires (new, used and retreaded) | New, used and retreaded tires and tubes for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment and utility trailers. | Rims, hubcaps. |
| V3020 | Other automotive parts and accessories (new, used and retreaded) | Automotive parts and accessories for cars, pickup trucks, vans, minivans, jeeps and other sport utility vehicles (SUVs), buses, heavy and medium trucks, recreational vehicles (RVs), farm equipment (include shock absorbers, windshields, radiators, wheels, hubcaps, car radios, CD and DVD players, tape decks, speakers, alarm systems, batteries, block heaters, spark plugs, engines and engine parts, mufflers, resonators, exhaust and tailpipes, fenders, bumpers, body parts, horns, jacks (hydraulic and otherwise), mirrors, air conditioners, antennas, automotive paints and cleaning compounds, buffers, floor mats, roll bars, roof racks, seat covers, infant car seats, ski carriers, trailer hitches, windshield wiper blades, ice scrapers, battery chargers, remote car starters, etc.). | Tires and tubes. |
| V4000 | Labour receipts from automotive repairs, maintenance and service | Labour receipts from work on automobiles (cars, vans, trucks, etc.), for repairs and installation of brakes, radiators, mufflers, engines and tires, etc. (include receipts from tune-ups, oil changes and lubrications, tire balancing, wheel alignments, car washing services, towing services, body shop services, painting, automobile upholstery service, etc.). | Labour receipts from repairs of recreational vehicles (RVs) and farm equipment (see S3000). |
| V5000 | Receipts from automotive rental | Receipts from rental of automobiles (cars, vans, trucks, etc.). | Trailer rental, recreational vehicles (RVs) rental and farm equipment rental. |
| X0100 | Beer-making and wine-making supplies | Concentrates, malts, chemicals, corks, labels, bottles, etc. | Fees for beer-making and wine-making (see S4000). |
| X0200 | Pet food, supplies and accessories | Pet foods, snacks and treats, wild bird feed, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc. | Pets (see X0700), tack, saddlery. |
| X0300 | Tobacco products and supplies | Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc. | Matches. |
| X0400 | Giftware, novelties and souvenirs | Crest, pins, gifts baskets, key chains and tags. | |
| X0500 | Stationery, office supplies, cards, giftwrap and party supplies | Writing paper/pads, thank-you notes, greeting cards, invitations, postcards, computer printer paper, copier paper, file folders, diaries, planners, agendas, giftwrap, gift bags, tags, boxes, party favours and streamers, pens, pencils, markers, rulers, scotch tape, binders, staplers and staples, desk accessories, maps, calendars, etc. | Artists’ supplies. |
| X0600 | Cut flowers indoor potted plants and related flora supplies | Cut flowers, indoor potted plants, fertilizers, insecticides and pesticides for indoor use, etc. | Outdoor nursery stock and supplies. |
| X0700 | Pets | Domestic and exotic household pets. | Pet food, accessories and supplies (see X0200). |
| X0800 | Collectors’ items | Stamps, coins, cards, autographed items, related albums, etc. | |
| X0900 | Manufactured mobile homes (new and used) | ||
| X1000 | Monuments and tombstones | Coffins, cremation urns. | |
| X1100 | Farm equipment (new and used) and other farm-related products and supplies | New and used tractors, hay balers, harrows, combines, animal feed, crop seed, fertilizer, veterinary supplies, horse and cattle trailers and other specialized farm equipment (include parts and accessories), etc. | Automotive type parts and equipment, garden tractors and attachments, products sold for non-farm use. |
| X1200 | Professional and scientific instruments and equipment | Microscopes, surveyors’ equipment, laboratory equipment, telescopes, etc. | |
| X1300 | Used/second-hand merchandise not elsewhere classified and antiques | Used sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs, video tapes, laser discs, antiques, catamarans, recreational vehicles (RVs), non-automotive parts and accessories of recreational vehicles (RVs). | Used automobiles, automotive parts and accessories, mobile homes, farm equipment. |
| X1400 | Household fuels | Natural gas and propane for household use, electricity, heating oils, kerosene, wood for stoves and fireplaces, coal, wood pellets, camp stove fuel, fondue fuel, etc. | Automotive fuels and fuels for cigarette lighters and BBQ starters. |
| Y0000 | Other | Any revenue/commissions earned on the sale of products not listed above e.g., ice cubes/blocks, fireworks, trophies, gift certificates, utility trailers not elsewhere classified, safety equipment (glove, goggles, helmets, masks, ear protectors, etc.). |
Thank you!