North American Industry Classification System (NAICS) Canada 2017 Version 1.0
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.
322 - Paper manufacturing
This subsector comprises establishments primarily engaged in manufacturing pulp, paper and paper products. The manufacture of pulp involves separating the cellulose fibres from other impurities in wood, used paper or other fibre sources. The manufacture of paper involves matting these fibres into a sheet. Converted paper products are produced from paper and other materials by various cutting and shaping techniques.
3221 - Pulp, paper and paperboard mills
This industry group comprises establishments primarily engaged in manufacturing pulp, paper or paperboard. Establishments that manufacture pulp, paper or paperboard, either alone or in combination with paper converting, are included.
Exclusion(s)
- manufacturing paper or paperboard products from purchased paper or paperboard (See 3222 Converted paper product manufacturing)
32211 - Pulp mills
This industry comprises establishments primarily engaged in manufacturing pulp from any material, by any process. These establishments sell or transfer the pulp to separate paper-making establishments; they do not make it into paper themselves. Establishments that process waste paper into pulp (de-inking plants) are included.
Exclusion(s)
- manufacturing pulp and making paper (See 32212 Paper mills)
- manufacturing pulp and making paperboard (See 322130 Paperboard mills)
32212 - Paper mills
This industry comprises establishments primarily engaged in manufacturing paper, other than paperboard. Establishments that manufacture paper in combination with pulp manufacture or paper converting, are included.
Exclusion(s)
- converting purchased paper and paperboard into paper bags and coated and treated paper products (See 322220 Paper bag and coated and treated paper manufacturing)
- converting purchased paper and paperboard into paper products other than paperboard containers, paper bags and coated and treated paper products (See 32229 Other converted paper product manufacturing)
- converting purchased paper into paperboard containers (See 32221 Paperboard container manufacturing)
- manufacturing pulp, but not making any paper or paperboard (See 32211 Pulp mills)
32213 - Paperboard mills
This industry comprises establishments primarily engaged in manufacturing paperboard. Establishments that manufacture paperboard in combination with pulp manufacture or paperboard converting, are included.
Exclusion(s)
- manufacturing building paper (See 32212 Paper mills)
- manufacturing particle board, fibreboard, waferboard and similar reconstituted wood board products (See 32121 Veneer, plywood and engineered wood product manufacturing)
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