Canada Revenue Agency
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Industry codes - Sales

Automotive
Direct Sales
Food or beverage stores
Household goods stores
Other retail stores

Automotive

  • Automobile dealers - 441100
  • Automotive parts, accessories and tire stores - 441300
  • Gasoline stations with convenience stores - 447110
  • Other motor vehicle dealers - 441200
  • Other gasoline stations - 447190

Direct Sales

  • Direct selling establishments including cosmetics, food or beverages, fuel,
    household goods and newspaper delivery- 454300
  • Electronic auctions - 454112
  • Internet shopping (incl. internet selling) - 454111
  • Mail order houses - 454113
  • Vending machine operators - 454210

Food or beverage stores

  • Beer, wine and liquor stores - 445310
  • Convenience stores - 445120
  • Specialty food stores - 445200
  • Supermarkets and other grocery (except convenience) stores - 445110

Household goods stores

  • Electronics and appliances stores (incl. TV, stereo, computers) - 443100
  • Furniture stores - 442110
  • Home furnishing stores - 442200

Other retail stores

  • Book Stores and News Dealers - 451210
  • Camera and Photographic Supplies Stores - 443130
  • Clothing Stores - 448100
  • Department Stores - 452110
  • Florists - 453110
  • Gift, Novelty and Souvenir Stores - 453220
  • Hardware Stores - 444130
  • Health and Personal Care Stores - 446100
  • Hobby, Toy and Game Stores - 451120
  • Home Centres - 444110
  • Jewellery, Luggage and Leather Goods Stores - 448300
  • Lawn and Garden Equipment and Supplies Stores - 444200
  • Musical Instrument and Supplies Stores - 451140
  • Office Supplies and Stationery Stores - 453210
  • Other Building Material Dealers - 444190
  • Other General Merchandise Stores - 452900
  • Other Miscellaneous Store Retailers - 453900
  • Paint and Wallpaper Stores - 444120
  • Pharmacies and Drug Stores - 446110
  • Pre-Recorded Tape, Compact Disc and Record Stores - 451220
  • Sewing, Needlework and Piece Goods Stores - 451130
  • Shoe Stores - 448210
  • Sporting Goods Stores - 451110
  • Used Merchandise Stores - 453310

Forms and publications