Canada Revenue Agency
www.cra.gc.ca
Completing returns > CPRS > Construction industry > Primary source of business income
Construction activities relate to the erection, excavation, installation, alteration, modification, repair, improvement, demolition, destruction, dismantling, or removal of any part of a building, structure, surface or sub-surface construction.
- Air conditioning work
- Asphalt paving
- Carpet work
- Commercial refrigeration work (for example, the refrigerator is large and a component part of the building)
- Concrete pouring and finishing
- Demolition
- Dry and wet heating
- Drywalling
- Duct and sheet metal work
- Electrical work
- Elevator and escalator work
- Environmental control work
- Excavating and grading
- Fencing
- Finish carpentry
- Form work
- Gas pipe work
- Glass and glazing work
- Hardwood flooring installation
- Heavy equipment rental with an operator (if there is no operator it is just rental and not a construction activity)
- Insulation work
- Masonry work
- Painting and decorating
- Pile driving
- Plastering and stucco
- Plumbing
- Precast concrete installation
- Resilient flooring and carpet work
- Roofing and shingling
- Rough and framing carpentry
- Septic system installation
- Sheet metal and built-up roofing
- Shingling
- Siding work
- Sprinkler system work
- Steel reinforcing
- Structural steel erection
- Swimming pool installation
- Terrazzo and tile work
- Tile work
- Water well drilling
- Wrecking and demolition
- Highways, streets and bridges
- Waterworks and sewage systems
- Hydro electric power plants
- Power and telecommunication transmission lines
- Gas and oil pipelines
- Industrial and commercial buildings
- Personal homes and residences
- Apartment buildings
Examples of items not considered structures, surface or sub-surface construction
These items are constructed but are not structures.