Industry codes

When completing Form T2125, Statement of Business or Professional Activities, you have to enter an industry code that corresponds to your main business activity.

If more than one code corresponds to your business, or if your business has more than one activity, use the code that most closely describes your main business activity.

For example, you might operate a bookstore in which you sell postage stamps. In this case, you would use industry code 451210 (for sales - bookstores and news dealers), and not 491110 (for services - postal services).

Select an industry group listed below to view the generalized industry codes associated with the group.


Only use these generalized industry codes if you are filing your General Income Tax and Benefits Return on paper.

If you are filing your return electronically, you have to use the industry codes from your tax preparation software.

If none of the generalized industry codes closely describes your main business activity, you can get a suitable code from the complete list of North American Industry Classification System codes (NAICS) maintained by Statistics Canada.

  • Construction
  • Manufacturing
  • Natural resource industries
  • Professions
  • Sales
    • Automotive
    • Direct sales
    • Food or beverage stores
    • Household goods stores
    • Other retail stores
  • Services
    • Accommodation, food, or beverage services
    • Agricultural or animal services
    • Business services
    • Communications or utilities
    • Education, health, or social services
    • Entertainment or recreation
    • Finance, insurance, or real estate
    • Personal or household services
    • Repairs and maintenance
    • Transportation or storage
    • Other services
  • Wholesalers - Distributors

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