Canadian industry

238160 Roofing contractors

Entrepreneurs en travaux de toiture

Official definition

This Canadian industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleRoofing contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23816 - Roofing contractors
International correspondenceF4390*
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

  • treating roofs and installing skylights

Exclusions

  • installing downspouts, gutters, fascia, and soffits (See 238170 Siding contractors (US))
  • installing roof trusses and sheathing attached to trusses (See 238130 Framing contractors (US))

Examples

  • asphalt roof shingles, installation
  • painting, spraying or coating of roofs
  • roof membrane, installation
  • roofing installation
  • sheet metal roofing, installation
  • skylights, installation
  • asphalt roof shingles, installation
  • copper roofing, installation
  • corrugated metal roofing, installation
  • galvanized iron roofing, installation
  • low slope roofing installation (cold or hot apply)
  • painting, spraying or coating of roofs
  • roll roofing installation
  • roof membrane, installation
  • roof spraying, painting, or coating, contractors
  • roofing installation
  • sheet metal roofing, installation
  • skylights, installation
  • solar reflecting coatings, application onto roofs
  • steep slope roofing installation
  • tinsmiths, roof work, construction
  • treating roofs (by spraying, painting or coating)
  • treating roofs and installing skylights

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: F4390*
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 238160

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

01 238160
Roofing contractors

Use this page when the business is directly described by the official title or definition for 238160 Roofing contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238160
asphalt roof shingles, installation

Use this page when the activity is described in the official StatCan example wording as asphalt roof shingles, installation. Compare the definition, exclusions, and nearby codes here before attaching 238160 Roofing contractors to a business file.

03 238160
painting, spraying or coating of roofs

Use this page when the activity is described in the official StatCan example wording as painting, spraying or coating of roofs. Compare the definition, exclusions, and nearby codes here before attaching 238160 Roofing contractors to a business file.

04 238160
roof membrane, installation

Use this page when the activity is described in the official StatCan example wording as roof membrane, installation. Compare the definition, exclusions, and nearby codes here before attaching 238160 Roofing contractors 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

  • 238160Roofing contractors

Commonly confused with

238170 — Siding contractors

installing downspouts, gutters, fascia, and soffits (See 238170 Siding contractors (US))

238130 — Framing contractors

installing roof trusses and sheathing attached to trusses (See 238130 Framing contractors (US))

ISIC Rev. 4 correspondence

F4390*Other specialized construction activities

Approximate correspondence

Roofing contractors

US NAICS reference238160 - Roofing Contractors

Source row

238160Roofing 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 238160 cover?

Roofing contractors: This Canadian industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, altera...

Which level of the hierarchy is 238160?

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

What is the parent of 238160?

It rolls up to 23816 Roofing contractors.

Should I stop at 238160 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 238160?

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

Are there exclusion notes for 238160?

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

Does 238160 include illustrative examples?

Yes. 23 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 238160?

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: Roofing 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.