Canadian industry

236220 Commercial and institutional building construction

Construction de bâtiments à usage commercial et institutionnel

Official definition

This Canadian industry comprises establishments primarily engaged in the construction (also new work, additions and major alterations) of commercial and institutional buildings and related structures, such as stadiums, grain elevators, and indoor swimming pools.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleCommercial and institutional building construction
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23622 - Commercial and institutional building construction
International correspondenceF4290*
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-07-17
Canada Business Context

Canada-wide tax and filing context

Canada-wide business, tax, and filing context from the local country pack and tax pack.

Characteristic Description
Tax authorityCanada Revenue Agency (CRA)
Business identifierBusiness Number (BN): 9-digit identifier with program account suffixes such as RT0001 for GST/HST, RP0001 for payroll, and RC0001 for corporate income tax.
Filing requirementsBusiness Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34
Sector authorityProvincial workers' compensation boards and provincial trades certification bodies

Inclusions

  • on-site assembly of modular or prefabricated commercial and institutional buildings

Exclusions

  • constructing buildings on their own account for rent or lease (See 5311 Lessors of real estate)
  • constructing structures that are integral parts of utility systems (e.g., storage tanks, pumping stations) or are used to produce products for these systems (e.g., power plants, refineries) (See 2371 Utility system construction)
  • performing specialized construction work on commercial and institutional buildings generally on a subcontract basis (See 238 Specialty trade contractors)

Examples

  • commercial and institutional building design-build firms
  • construction management, commercial and institutional buildings
  • hotels and motels construction
  • institutional buildings construction (e.g., educational buildings, hospitals, libraries)
  • office buildings and complexes, construction
  • public warehouse construction
  • religious buildings construction (e.g., churches, synagogues, temples, mausoleums)
  • sports facilities, recreational (e.g., arenas, indoor gymnasium and tennis courts), construction
  • transportation facilities building construction (e.g., bus shelter, terminals, hangars, stations)
  • additions, alterations and renovations of commercial warehouses, by operative builders
  • additions, alterations and renovations of hotels and motels, by operative builders
  • additions, alterations and renovations of industrial warehouses, by operative builders
  • additions, alterations and renovations, commercial warehouses
  • additions, alterations and renovations, commercial warehouses, by general contractors
  • additions, alterations and renovations, hotels and motels
  • additions, alterations and renovations, hotels and motels, by general contractors
  • additions, alterations and renovations, industrial warehouses
  • additions, alterations and renovations, industrial warehouses, by general contractors
  • animal shelter and clinic construction
  • barracks, bunkhouses, dormitories construction
  • bush depots and camps, construction
  • cold storage plant construction, general contractors
  • commercial and institutional building design-build firms
  • commercial building construction by general contractors (e.g., cafeterias, cinemas, garage and service stations)
  • commercial building construction by general contractors (e.g., restaurants, shopping centres and malls, theatres, casinos)
  • commercial building construction, by operative builders
  • commercial buildings construction (e.g., barber shop, beauty salon)
  • construction management, commercial and institutional buildings
  • farm building construction (except residential), general contractors
  • fire and flood restoration of commercial and institutional buildings
  • grain and storage elevator, construction
  • handyman construction services, commercial and institutional buildings
  • health and athletic club construction
  • health institutions (e.g., medical clinics, hospitals, first-aid station, sanatoria), construction
  • hotels and motels construction
  • institutional building construction, by operative builders
  • institutional buildings construction (e.g., educational buildings, hospitals, libraries)
  • monuments (i.e., buildings), construction
  • office buildings and complexes, construction
  • on-site assembly of modular or prefabricated commercial and institutional buildings
  • parking garages, construction
  • penal complexes (e.g., penitentiaries, jails, prisons), construction
  • public buildings construction (e.g., telephone exchange or stations, post office, fire station, dome, civic centre, bank, auditorium), general contractors
  • public warehouse construction
  • radio and television broadcast studio or station construction
  • religious buildings construction (e.g., churches, synagogues, temples, mausoleums)
  • renovating and remodelling buildings, commercial and institutional, construction
  • sports facilities, recreational (e.g., arenas, indoor gymnasium and tennis courts), construction
  • stadium construction, general contractors
  • storehouses, construction
  • swimming pool construction (indoor)
  • transportation facilities building construction (e.g., bus shelter, terminals, hangars, stations)
  • warehouse (e.g., commercial, industrial, manufacturing, public or private) construction

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-07-17)
International crosswalkISIC Rev. 4 mapping: F4290*
Previous edition migrationNAICS 2017 to 2022 continuity confirmed
Complete hierarchy5 levels confirmed in hierarchy
Size or threshold documentedSME thresholds documented in federal tax pack
Trade or export matchNo direct HS code correspondence in current bundle
Legacy crosswalkLegacy system (SIC 1980) retired in this region
Business Profiles

When you might need code 236220

These role examples come from the official title and example wording attached to this code.

01 236220
Commercial and institutional building construction

Use this page when the business is directly described by the official title or definition for 236220 Commercial and institutional building construction. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 236220
commercial and institutional building design-build firms

Use this page when the activity is described in the official StatCan example wording as commercial and institutional building design-build firms. Compare the definition, exclusions, and nearby codes here before attaching 236220 Commercial and institutional building construction to a business file.

03 236220
construction management, commercial and institutional buildings

Use this page when the activity is described in the official StatCan example wording as construction management, commercial and institutional buildings. Compare the definition, exclusions, and nearby codes here before attaching 236220 Commercial and institutional building construction to a business file.

04 236220
hotels and motels construction

Use this page when the activity is described in the official StatCan example wording as hotels and motels construction. Compare the definition, exclusions, and nearby codes here before attaching 236220 Commercial and institutional building construction to a business file.

Business Map

Business categories in this branch

A rotating set of business activity examples linked to this part of the Canadian hierarchy.

Civil worksBuilding tradesRenovation crewsSite preparationRetrofit projects

In this section

  • 236220Commercial and institutional building construction

Commonly confused with

5311 — Lessors of real estate

constructing buildings on their own account for rent or lease (See 5311 Lessors of real estate)

2371 — Utility system construction

constructing structures that are integral parts of utility systems (e.g., storage tanks, pumping st...

238 — Specialty trade contractors

performing specialized construction work on commercial and institutional buildings generally on a s...

ISIC Rev. 4 correspondence

F4290*Construction of other civil engineering projects

Approximate correspondence

Stadium construction

US NAICS reference236220 - Commercial and Institutional Building Construction

Source row

236220Commercial and institutional building construction

This page mirrors the source row from the structure CSV and the matching rows from the elements and crosswalk files.

Frequently asked questions

What does code 236220 cover?

Commercial and institutional building construction: This Canadian industry comprises establishments primarily engaged in the construction (also new work, additions and major alterations) of commercial and institutional buildings and related structures, such as stadiums, grain elevators, and indoor swimming poo...

Which level of the hierarchy is 236220?

It is a canadian industry page in the NAICS Canada 2026 hierarchy.

What is the parent of 236220?

It rolls up to 23622 Commercial and institutional building construction.

Should I stop at 236220 or go lower?

This page already points to the exact six-digit Canadian industry in the current site structure.

Are official inclusion notes attached to 236220?

Yes. 1 inclusion note(s) are attached on this page.

Are there exclusion notes for 236220?

Yes. 3 exclusion note(s) help separate this page from nearby codes.

Does 236220 include illustrative examples?

Yes. 53 example row(s) are available for boundary checking.

What kinds of businesses often start from this page?

Examples in this branch include Civil works, Building trades, Renovation crews, Site preparation, Retrofit projects.

Is there an ISIC mapping for 236220?

Yes. The page shows F4290* Construction of other civil engineering projects.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Commercial and Institutional Building Construction.

Why are both English and French titles shown?

NAICS Canada is bilingual, so the page keeps both language titles visible for comparison and lookup.

Where does the page text come from?

From the local StatCan structure file, elements file, ISIC crosswalk, and the bundled US 6-digit reference workbook.