North American Industry Classification System (NAICS) Canada 2017 Version 2.0

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5261 - Pension fundsCAN

This industry group comprises funds containing net assets set aside for the purpose of meeting retirement benefit payments of the pension plan, when they become due. Pension funds may or may not have separate legal identities and may or may not have trustees. A pension plan is a reporting entity separate from a sponsor and the plan participants that, by any arrangement (contractual or otherwise), establishes a program to provide retirement income to employees. This class includes pension plans of all types, regardless of whether the fund is registered as a separate legal identity or is administered by trustees.

North American Industry Classification System (NAICS) Canada 2017 Version 2.0 - Classification structure
Code Industry
52611Pension funds Pension fundsCAN
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