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)

3118 - Bakeries and tortilla manufacturing

This industry group comprises establishments primarily engaged in manufacturing baked goods. Establishments primarily engaged in manufacturing bakery products, for retail sale, but not for immediate consumption, are included.

31181 - Bread and bakery product manufacturing

This industry comprises establishments primarily engaged in manufacturing bakery products, except cookies and crackers. Establishments classified in this industry may sell to commercial or retail customers, for consumption off the premises.

  • Exclusion(s)

    • manufacturing cookies and crackers (See 311821 Cookie and cracker manufacturing)
    • selling bakery products for immediate consumption (e.g., food court outlets, fast food outlets) (See 722512 Limited-service eating places)
    • selling bakery products, not manufactured on the premises, not for immediate consumption; or made from prepared doughs, for retail sale (See 445291 Baked goods stores)
31182 - Cookie, cracker and pasta manufacturing

This industry comprises establishments primarily engaged in manufacturing cookies and crackers; preparing flour mixes and dough from purchased flour; and manufacturing dry pasta.

  • Exclusion(s)

    • grinding flour and preparing flour mixes or dough (See 311211 Flour milling)
    • manufacturing canned pasta products (See 311420 Fruit and vegetable canning, pickling and drying)
    • manufacturing fresh pasta (See 311990 All other food manufacturing)
31183 - Tortilla manufacturing

This industry comprises establishments primarily engaged in manufacturing tortillas.

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