Official definition
This Canadian industry comprises establishments primarily engaged in masonry work, stone setting, brick laying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Canadian industry
238140 Masonry contractors
Entrepreneurs en travaux de maçonnerie
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Masonry contractors |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 23814 - Masonry contractors |
| International correspondence | F4390* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-05-05 |
Canada-wide tax and filing context
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 |
Exclusions
- erecting the basic structure of buildings by pouring concrete (See 238110 Poured concrete foundation and structure contractors)
- interior marble, granite and slate work (See 238340 Tile and terrazzo contractors)
- laying precast stones or bricks for patios, sidewalks, and driveways; or paving residential driveways, commercial parking lots and other private parking (See 238990 All other specialty trade contractors (US))
Examples
- bricklaying, contractors
- cement block laying
- field stone, installation
- glass block laying
- masonry contractors
- masonry pointing, cleaning or caulking
- retaining wall construction, block, stone, or brick, contractors
- brick veneer, installation
- bricklaying, contractors
- cement block laying
- chimney building and repairing
- cinder blocks, installation
- concrete block laying
- exterior marble, granite or slate work, installation
- field stone, installation
- fireplaces, masonry, installation
- foundations, building, block, stone or brick, contractors
- glass block laying
- glass unit (i.e., glass block) masonry
- granite, exterior, contractors
- granite, installation (exterior work)
- marble installation (exterior work)
- masonry contractors
- masonry pointing, cleaning or caulking
- ornamental stone, installation
- refactory brick construction, contractors
- retaining wall construction, block, stone, or brick, contractors
- slate (i.e., exterior work), contractors
- stone cutting and setting, construction
- stonework erection, contractors
- stucco application contractors
- tuck pointing, contractors
Who is this code for
This code typically applies to:
Also relevant for
bricklaying, contractorscement block layingfield stone, installationglass block layingmasonry pointing, cleaning or caulking
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: F4390*
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
Business Profiles
When you might need code 238140
These role examples come from the official title and example wording attached to this code.
01
238140
Masonry contractors
Use this page when the business is directly described by the official title or definition for 238140 Masonry contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
238140
bricklaying, contractors
Use this page when the activity is described in the official StatCan example wording as bricklaying, contractors. Compare the definition, exclusions, and nearby codes here before attaching 238140 Masonry contractors to a business file.
03
238140
cement block laying
Use this page when the activity is described in the official StatCan example wording as cement block laying. Compare the definition, exclusions, and nearby codes here before attaching 238140 Masonry contractors to a business file.
04
238140
field stone, installation
Use this page when the activity is described in the official StatCan example wording as field stone, installation. Compare the definition, exclusions, and nearby codes here before attaching 238140 Masonry contractors to a business file.
Business categories in this branch
A rotating set of business activity examples linked to this part of the Canadian hierarchy.
In this section
- 238140Masonry contractors
Commonly confused with
238110 — Poured concrete foundation and structure contractors
erecting the basic structure of buildings by pouring concrete (See 238110 Poured concrete foundatio...
238340 — Tile and terrazzo contractors
interior marble, granite and slate work (See 238340 Tile and terrazzo contractors)
238990 — All other specialty trade contractors
laying precast stones or bricks for patios, sidewalks, and driveways; or paving residential drivewa...
ISIC Rev. 4 correspondence
F4390*Other specialized construction activities
Approximate correspondence
Masonry work (except stucco and glass block laying)
US NAICS reference238140 - Masonry Contractors
Source row
238140Masonry contractors
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 238140 cover?
Masonry contractors: This Canadian industry comprises establishments primarily engaged in masonry work, stone setting, brick laying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Which level of the hierarchy is 238140?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 238140?
It rolls up to 23814 Masonry contractors.
Should I stop at 238140 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 238140?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 238140?
Yes. 3 exclusion note(s) help separate this page from nearby codes.
Does 238140 include illustrative examples?
Yes. 32 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 238140?
Yes. The page shows F4390* Other specialized construction activities.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Masonry Contractors.
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.