Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

• S1 - Total economy

S11 - Non-financial corporations

This sector consists of non-financial corporations and quasi-corporations whose principal activity is the production of market goods or non-financial services. The sector is composed of the following set of resident institutional units:
a. All resident non-financial corporations (as understood in the System of National Accounts (SNA) and not just restricted to legally constituted corporations), regardless of the residence of their shareholders;
b. The branches of non-resident enterprises that are engaged in non-financial production on the economic territory on a long-term basis;
c. All resident Non-profit Institutions (NPIs) that are market producers of goods or non-financial services.
Some non-financial corporations or quasi-corporations may have secondary financial activities: for example, producers or retailers of goods may provide consumer credit directly to their own customers. Such corporations or quasi-corporations are nevertheless classified as belonging in their entirety to the non-financial corporate sector provided their principal activity is nonfinancial. Sectors are groups of institutional units, and the whole of each institutional unit must be classified to one or other sector of the SNA even though that unit may be engaged in more than one type of economic activity.