North American Industry Classification System (NAICS) Canada 2017 Version 3.0


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31-33 - Manufacturing

This sector comprises establishments primarily engaged in the chemical, mechanical or physical transformation of materials or substances into new products. These products may be finished, in the sense that they are ready to be used or consumed, or semi-finished, in the sense of becoming a raw material for an establishment to use in further manufacturing. Related activities, such as the assembly of the component parts of manufactured goods; the blending of materials; and the finishing of manufactured products by dyeing, heat-treating, plating and similar operations are also treated as manufacturing activities. Manufacturing establishments are known by a variety of trade designations, such as plants, factories or mills.

Manufacturing establishments may own the materials which they transform or they may transform materials owned by other establishments. Manufacturing may take place in factories or in workers' homes, using either machinery or hand tools.

Units that completely outsource the transformation process but own the input materials are classified to the manufacturing sector. Units that completely outsource the transformation process but do not own the materials are classified to merchant wholesalers in Sector 41 Wholesale trade. These units are in fact buying the completed goods from the producer with the intention to resell it. These units may design the goods being manufactured, and may have some say in the manufacturing process.

Certain activities involving the transformation of goods are classified in other sectors. Some examples are post-harvest activities of agricultural establishments, such as crop drying; logging; the beneficiating of mineral ores; the production of structures by construction establishments; and various activities conducted by retailers, such as meat cutting and the assembly of products such as bicycles and computers.

Sales branches or offices (but not retail stores) maintained by manufacturing, refining, or mining enterprises apart from their plants or mines for the purpose of marketing their products are included in Sector 41 Wholesale trade as merchant wholesalers.

311 - Food manufacturing

This subsector comprises establishments primarily engaged in producing food for human or animal consumption.

  • Exclusion(s)

    • manufacturing beverages or tobacco (See 312 Beverage and tobacco product manufacturing)

3116 - Meat product manufacturing

This industry group comprises establishments primarily engaged in manufacturing meat products.

31161 - Animal slaughtering and processing

This industry comprises establishments primarily engaged in slaughtering animals, including poultry; preparing processed meats and meat by-products; or rendering animal fat, bones and meat scraps.

  • Exclusion(s)

    • manufacturing fresh preparations of meat, poultry and other ingredients, such as pizza and egg rolls (See 311990 All other food manufacturing)
    • manufacturing frozen preparations of meat, poultry and other ingredients, such as frozen dinners (See 311410 Frozen food manufacturing)
    • manufacturing preparations, except frozen or fresh, of meat, poultry and other ingredients, such as baby food and pork and beans (See 311420 Fruit and vegetable canning, pickling and drying)
    • processing or blending purchased animal fats and oils (See 311225 Fat and oil refining and blending)
    • producing animal feed from purchased meat products (See 31111 Animal food manufacturing)
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