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Canadian industry

237210 Land subdivision

Lotissement de terrains

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Official definition

This Canadian industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent sale to builders. Land subdivision precedes any building activity and may create residential lots, commercial tracts or industrial parks. Servicing of land may include land clearing and excavation work for the installation of roads and utility lines. The extent of the work may vary from project to project and establishments may perform all the work themselves or subcontract it out. Establishments that perform only the legal subdivision of land are not included.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleLand subdivision
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23721 - Land subdivision
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

Exclusions

  • constructing buildings, for rent or own use, on lots they subdivide (See 5311 Lessors of real estate)
  • constructing buildings, for sale, on lots they subdivide (See 236 Construction of buildings)
  • installing roads on a subcontract basis for land subdividers (See 237310 Highway, street and bridge construction (US))
  • installing utilities on a subcontract basis for land subdividers (See 2371 Utility system construction)
  • legal subdivision of land without land preparation is classified elsewhere based on the primary activity of the establishment
  • preparing land owned by others for building construction (See 238910 Site preparation contractors)

Examples

  • building lot subdividing, land development
  • land (except cemeteries) subdividers
  • land servicing (hydro, sewer and water) and land subdivision
  • subdividing and servicing land owned by others
  • building lot subdividing, land development
  • land (except cemeteries) subdividers
  • land acquisition, assembling and developing
  • land servicing (hydro, sewer and water) and land subdivision
  • property development
  • real estate subdividers, residential
  • real property (except cemeteries) subdivision
  • servicing of raw land for subsequent sale
  • subdividing and servicing land owned by others

Who is this code for

This code typically applies to:

Land subdivision

Also relevant for

building lot subdividing, land developmentland (except cemeteries) subdividersland servicing (hydro, sewer and water) and land subdivisionsubdividing and servicing land owned by othersland acquisition, assembling and developing
Source: STATCAN_TITLE, 2026-05-05

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-05-05)
International crosswalk — ISIC Rev. 4 mapping: F4290*
Previous edition migration — NAICS 2017 to 2022 continuity confirmed
Complete hierarchy — 5 levels confirmed in hierarchy
Size or threshold documented — SME thresholds documented in federal tax pack
Trade or export match — No direct HS code correspondence in current bundle
Legacy crosswalk — Legacy system (SIC 1980) retired in this region
How we calculate this score →
Business Profiles

When you might need code 237210

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

01 237210
Land subdivision

Use this page when the business is directly described by the official title or definition for 237210 Land subdivision. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 237210
building lot subdividing, land development

Use this page when the activity is described in the official StatCan example wording as building lot subdividing, land development. Compare the definition, exclusions, and nearby codes here before attaching 237210 Land subdivision to a business file.

03 237210
land (except cemeteries) subdividers

Use this page when the activity is described in the official StatCan example wording as land (except cemeteries) subdividers. Compare the definition, exclusions, and nearby codes here before attaching 237210 Land subdivision to a business file.

04 237210
land servicing (hydro, sewer and water) and land subdivision

Use this page when the activity is described in the official StatCan example wording as land servicing (hydro, sewer and water) and land subdivision. Compare the definition, exclusions, and nearby codes here before attaching 237210 Land subdivision 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 projectsSpecialty contracting

In this section

  • 237210Land subdivision

Commonly confused with

5311 — Lessors of real estate

constructing buildings, for rent or own use, on lots they subdivide (See 5311 Lessors of real estat...

236 — Construction of buildings

constructing buildings, for sale, on lots they subdivide (See 236 Construction of buildings)

237310 — Highway, street and bridge construction

installing roads on a subcontract basis for land subdividers (See 237310 Highway, street and bridge...

2371 — Utility system construction

installing utilities on a subcontract basis for land subdividers (See 2371 Utility system construct...

238910 — Site preparation contractors

preparing land owned by others for building construction (See 238910 Site preparation contractors)

ISIC Rev. 4 correspondence

F4290*Construction of other civil engineering projects

Approximate correspondence

Land subdivision

US NAICS reference237210 - Land Subdivision

Source row

237210Land subdivision

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 237210 cover?

Land subdivision: This Canadian industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent sale to builders. Land subdivision precedes any building activity and may create residential lots, commercial tracts or...

Which level of the hierarchy is 237210?

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

What is the parent of 237210?

It rolls up to 23721 Land subdivision.

Should I stop at 237210 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 237210?

No inclusion rows are attached to this page in the local elements file.

Are there exclusion notes for 237210?

Yes. 6 exclusion note(s) help separate this page from nearby codes.

Does 237210 include illustrative examples?

Yes. 13 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, Specialty contracting.

Is there an ISIC mapping for 237210?

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: Land Subdivision.

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.