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

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North American Industry Classification System (NAICS) Canada 2017 Version 2.0
Introduction
Definition of superscripts
Hierarchical structure

52611 - Pension funds

This industry 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.

526111 - Trusteed pension fundsCAN

This Canadian industry comprises funds where contributions to provide pension benefits are deposited with a trustee who is responsible for the receipt, disbursement and investment of the funds. The trust is a fiduciary relationship in which individuals (at least three) or a trust company hold title to the assets of the fund in accordance with a written trust agreement for the benefit of the plan members.

All examples

526112 - Non-trusteed pension fundsCAN

This Canadian industry comprises funds where contributions to provide pension benefits are funded through a contract for insurance with an authorized life insurance company or a corporate pension fund society or an arrangement administered by the Government of Canada or by any one of the provincial governments.

  • Illustrative example(s)

    • pension funds (except trusteed)
    • segregated pension funds, of life insurance carriers

    All examples

  • Exclusion(s)

    • pension fund, trusteed (See 526111 Trusteed pension funds)
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