Canadian industry

237120 Oil and gas pipeline and related structures construction

Construction d'oléoducs et de gazoducs et structures connexes

Official definition

This Canadian industry comprises establishments primarily engaged in the construction of oil and gas lines, mains, refineries, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleOil and gas pipeline and related structures construction
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23712 - Oil and gas pipeline and related structures construction
International correspondenceF4290*
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-05-05
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

  • construction of structures (also buildings) that are integral parts of oil and gas networks
  • specialized trade activities related to oil and gas pipeline and related structures construction

Exclusions

  • building chemical plants (except petrochemical) and similar process or batch facilities (See 236210 Industrial building and structure construction (US))
  • pipe lining thermal insulating contractors (See 237990 Other heavy and civil engineering construction (US))

Examples

  • building petrochemical plants
  • natural gas processing plant, construction
  • oil and gas field distribution line construction
  • oil refineries and petrochemical complexes, construction management
  • petroleum refinery, construction
  • storage tanks, natural gas or oil, construction
  • building petrochemical plants
  • chemical complex or facilities construction, general contractors
  • compressor, metering and pumping stations, gas and oil pipeline, construction
  • construction management, oil and gas pipelines
  • construction management, oil and gas pipelines and related structures
  • construction of structures (also buildings) that are integral parts of oil and gas networks
  • corrosion protection of underground pipelines and oil storage tanks
  • distribution lines, gas and oil, construction
  • gathering and distribution systems, gas and oil pipeline
  • natural gas pipelines, construction
  • natural gas processing plant, construction
  • oil and gas field distribution line construction
  • oil refineries and petrochemical complexes, construction management
  • petroleum refinery, construction
  • pipe lining (except thermal insulating) contractors
  • pipeline rehabilitation contractors
  • pipeline wrapping contractors
  • pipelines, oil and gas, construction
  • service lines, gas and oil, construction
  • specialized trade activities related to oil and gas pipeline and related structures construction
  • storage tanks, natural gas or oil, construction

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-05-05)
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 237120

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

01 237120
Oil and gas pipeline and related structures construction

Use this page when the business is directly described by the official title or definition for 237120 Oil and gas pipeline and related structures construction. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 237120
building petrochemical plants

Use this page when the activity is described in the official StatCan example wording as building petrochemical plants. Compare the definition, exclusions, and nearby codes here before attaching 237120 Oil and gas pipeline and related structures construction to a business file.

03 237120
natural gas processing plant, construction

Use this page when the activity is described in the official StatCan example wording as natural gas processing plant, construction. Compare the definition, exclusions, and nearby codes here before attaching 237120 Oil and gas pipeline and related structures construction to a business file.

04 237120
oil and gas field distribution line construction

Use this page when the activity is described in the official StatCan example wording as oil and gas field distribution line construction. Compare the definition, exclusions, and nearby codes here before attaching 237120 Oil and gas pipeline and related structures 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 preparation

In this section

  • 237120Oil and gas pipeline and related structures construction

Commonly confused with

236210 — Industrial building and structure construction

building chemical plants (except petrochemical) and similar process or batch facilities (See 236210...

237990 — Other heavy and civil engineering construction

pipe lining thermal insulating contractors (See 237990 Other heavy and civil engineering constructi...

ISIC Rev. 4 correspondence

F4290*Construction of other civil engineering projects

Approximate correspondence

Natural gas cleaning and processing plants, petroleum refineries, and petrochemical plants, construction

US NAICS reference237120 - Oil and Gas Pipeline and Related Structures Construction

Source row

237120Oil and gas pipeline and related structures 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 237120 cover?

Oil and gas pipeline and related structures construction: This Canadian industry comprises establishments primarily engaged in the construction of oil and gas lines, mains, refineries, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs.

Which level of the hierarchy is 237120?

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

What is the parent of 237120?

It rolls up to 23712 Oil and gas pipeline and related structures construction.

Should I stop at 237120 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 237120?

Yes. 2 inclusion note(s) are attached on this page.

Are there exclusion notes for 237120?

Yes. 2 exclusion note(s) help separate this page from nearby codes.

Does 237120 include illustrative examples?

Yes. 27 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.

Is there an ISIC mapping for 237120?

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: Oil and Gas Pipeline and Related Structures 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.