North American Industry Classification System (NAICS) Canada 2022 Version 1.0

• 52 - Finance and insurance
• 526 - Funds and other financial vehicles^CAN
• 5261 - Pension funds^CAN

52611 - Pension funds^CAN

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.