Grouping of NAICS 2012 - Legal, Accounting and Related Services SNA

BS541A00 - Legal, Accounting and Related Services

541110 - Offices of lawyers

This Canadian industry comprises offices of legal practitioners, known as lawyers, barristers and solicitors, primarily engaged in the practice of law. These establishments may provide expertise in a range of, or specific area of law, such as criminal law, corporate law, real estate law, family and estate law, and intellectual property law.

• Illustrative example(s)

  • attorneys, private practice
  • barrister and solicitor, private practice
  • counsellors at law, private practice
  • law offices
  • lawyers, private practice
  • legal aid services
  • patent attorneys, private practice

  All examples

• Exclusion(s)

  • offices of notaries (See 541120 Offices of notaries)
  • offices of legal and paralegal practitioners, except offices of lawyers and notaries (See 541190 Other legal services)

541120 - Offices of notaries

This Canadian industry comprises establishments primarily engaged in drafting and approving legal documents, such as real estate transactions, wills and contracts, and in receiving, indexing and storing such documents.

• Illustrative example(s)

  • notary services (Québec)

  All examples

• Exclusion(s)

  • offices of lawyers, barristers and solicitors (See 541110 Offices of lawyers)
  • offices of legal and paralegal practitioners, except offices of lawyers and notaries (See 541190 Other legal services)
  • offices of notaries public engaged in activities, such as administering oaths and taking affidavits and depositions, and witnessing and certifying signatures on documents, but not empowered to draw up and approve legal documents and contracts (See 541190 Other legal services)

541190 - Other legal services^MEX

This Canadian industry comprises establishments of legal practitioners, not classified to any other Canadian industry, primarily engaged in providing legal and paralegal services.

• Illustrative example(s)

  • bailiff services
  • immigration consultant
  • land and/or title search, service
  • notaries public, private practice (outside Québec)
  • paralegal services
  • patent agent services (i.e., patent filing and searching services)
  • process server
  • settlement offices, real estate

  All examples

• Exclusion(s)

  • offices of lawyers (See 541110 Offices of lawyers)
  • notaries, private practice in Québec (See 541120 Offices of notaries)
  • offices of notaries (See 541120 Offices of notaries)

541212 - Offices of accountants^CAN

This Canadian industry comprises establishments primarily engaged in providing a range of accounting services, such as the preparation of financial statements, the preparation of management accounting reports, the review and auditing of accounting records, the development of budgets, the design of accounting systems, and the provision of advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping services, tax return preparation services, payroll services, management consulting services and insolvency services.

• Illustrative example(s)

  • accountant, professional
  • certified public accountants (CPAs)
  • public accountants, offices of

  All examples

• Exclusion(s)

  • providing tax return preparation services, without also providing accounting or auditing services (See 541213 Tax preparation services)
  • providing bookkeeping, billing and payroll processing services, without also providing accounting or auditing services (See 541215 Bookkeeping, payroll and related services)

541213 - Tax preparation services^US

This Canadian industry comprises establishments primarily engaged in providing only tax return preparation services. These establishments do not provide accounting, bookkeeping, billing or payroll processing services.

• Illustrative example(s)

  • income tax return preparation or compilation services without accounting, auditing, or bookkeeping services

  All examples

• Exclusion(s)

  • providing a range of accounting services (See 541212 Offices of accountants)

541215 - Bookkeeping, payroll and related services^CAN

This Canadian industry comprises establishments primarily engaged in providing bookkeeping, billing or payroll processing services. These establishments do not provide accounting services, such as the preparation of financial statements, the preparation of management accounting reports, and the review and auditing of accounting records.

All examples

• Exclusion(s)

  • providing a range of accounting services (See 541212 Offices of accountants)
  • providing tax return preparation services, without also providing accounting or auditing services (See 541213 Tax preparation services)