Construction d'aqueducs et d'égouts et structures connexes
This Canadian industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants and storage tanks. The type of work performed can be new work, reconstruction, rehabilitation, and repairs.
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Water and sewer line and related structures construction |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 23711 - Water and sewer line and related structures construction |
| International correspondence | F4220* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-05-05 |
Canada-wide business, tax, and filing context from the local country pack and tax pack.
| Characteristic | Description |
|---|---|
| Tax authority | Canada Revenue Agency (CRA) |
| Business identifier | Business 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 requirements | Business Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34 |
| Sector authority | Provincial workers' compensation boards and provincial trades certification bodies |
This code typically applies to:
5 of 6 factors passing
These role examples come from the official title and example wording attached to this code.
Use this page when the business is directly described by the official title or definition for 237110 Water and sewer line and related structures construction. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
Use this page when the activity is described in the official StatCan example wording as distribution line, sewer and water, construction. Compare the definition, exclusions, and nearby codes here before attaching 237110 Water and sewer line and related structures construction to a business file.
Use this page when the activity is described in the official StatCan example wording as pumping stations, water, construction. Compare the definition, exclusions, and nearby codes here before attaching 237110 Water and sewer line and related structures construction to a business file.
Use this page when the activity is described in the official StatCan example wording as sewage treatment plant, construction management. Compare the definition, exclusions, and nearby codes here before attaching 237110 Water and sewer line and related structures construction to a business file.
A rotating set of business activity examples linked to this part of the Canadian hierarchy.
constructing marine facilities (e.g., ports), flood control structures, dams, or hydroelectric powe...
constructing water intake wells in oil and gas fields (See 213118 Services to oil and gas extractio...
Approximate correspondence
Water and sewer line and related structures construction
This page mirrors the source row from the structure CSV and the matching rows from the elements and crosswalk files.
Water and sewer line and related structures construction: This Canadian industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants and storage tanks. The type of work performed can be new work, reconstruction, rehabilitation, and repair...
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
It rolls up to 23711 Water and sewer line and related structures construction.
This page already points to the exact six-digit Canadian industry in the current site structure.
Yes. 2 inclusion note(s) are attached on this page.
Yes. 2 exclusion note(s) help separate this page from nearby codes.
Yes. 41 example row(s) are available for boundary checking.
Examples in this branch include Civil works, Building trades, Renovation crews, Site preparation, Retrofit projects.
Yes. The page shows F4220* Construction of utility projects.
Yes. A same-code US reference is attached: Water and Sewer Line and Related Structures Construction.
NAICS Canada is bilingual, so the page keeps both language titles visible for comparison and lookup.
From the local StatCan structure file, elements file, ISIC crosswalk, and the bundled US 6-digit reference workbook.