Canadian industry

238220 Plumbing, heating and air-conditioning contractors

Entrepreneurs en plomberie, chauffage et climatisation

Official definition

This Canadian industry comprises establishments primarily engaged in installing or servicing plumbing, heating, and air-conditioning equipment. Contractors in this industry may provide both parts and labour when performing work. 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 titlePlumbing, heating and air-conditioning contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23822 - Plumbing, heating and air-conditioning contractors
International correspondenceN8129*
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

  • duct cleaning (See 561791 Duct and chimney cleaning services (CAN))
  • installing electrical controls for HVAC systems (See 238210 Electrical contractors and other wiring installation contractors)
  • masonry fireplaces installation (See 238140 Masonry contractors (US))
  • water well pumps and well piping systems installation (See 237110 Water and sewer line and related structures construction (US))

Examples

  • air-conditioning systems, installation or repair
  • duct work (e.g., heating, cooling, exhaust, dust collection), installation
  • furnace conversion from one fuel to another
  • heating, ventilation, and air conditioning (HVAC ) contractors
  • industrial process piping installation
  • installation of cooling towers and other industrial or commercial cooling equipment
  • natural gas piping, installation
  • sprinkler systems, lawn and garden, installation
  • water heater installation
  • air system balancing and testing
  • air vents, installation
  • air-conditioning systems, installation or repair
  • bathroom plumbing fixtures and sanitary ware, installation
  • blowers and fans, cooling and dry heating, installation
  • boiler chipping, cleaning and scaling
  • central air-conditioning equipment, installation
  • central cooling equipment and piping, installation
  • chilled water systems, installation
  • commercial refrigeration systems, installation
  • diffusers, grilles, air registers, installation
  • domestic oil storage tanks, installation
  • drain, waste and vent systems, installation
  • drinking fountains, installation
  • dry heating equipment and controls, installation (except electric baseboard)
  • duct work (e.g., heating, cooling, exhaust, dust collection), installation
  • dust collecting equipment installation, contractors
  • exhaust systems contractor (e.g., kitchens, industrial work areas)
  • fire sprinkler systems, installation
  • fireplace installations (except masonry)
  • fireplace, natural gas, installation
  • forced air furnaces, installation
  • fuel oil burner, installation
  • furnace and oil burner controls, installation
  • furnace conversion from one fuel to another
  • furnace humidifiers, installation
  • furnace installation, maintenance and repair
  • gas fitting contractor
  • gas line hookup, contractors
  • heat pump installation
  • heating boiler (i.e., household), installation and repair
  • heating boiler installation and repair
  • heating equipment installation, contractors
  • heating, ventilation, and air conditioning (HVAC ) contractors
  • hot water heating systems, installation
  • hydronic heating systems, installation
  • industrial process piping installation
  • installation of cooling towers and other industrial or commercial cooling equipment
  • kitchen sinks and hardware, installation
  • lawn sprinkler system installation, contractors
  • mechanical contractors
  • metal chimney liner installation, for oil to gas conversions, wood burning fireplace inserts
  • natural gas piping, installation
  • pipe fitting contractors, plumbing and heating
  • plumbing and heating contractors
  • plumbing contractors (plumber)
  • plumbing fixtures, installation
  • potable water systems (except water well), installation
  • radiant floor heating equipment, installation
  • scrubbers (i.e., for air-purification) installation
  • sewer hook-ups and connections for buildings, contractors
  • snow melting systems (hot water or glycol), installation
  • solar heating plant installation
  • sprinkler systems, lawn and garden, installation
  • steam fitting contractors
  • sump pump installation and servicing, contractors
  • tinsmiths, duct work, construction
  • ventilating work, contractors
  • warehouse refrigeration, installation
  • warm air heating systems, installation
  • water heater installation
  • water meters, installation
  • water piping systems (except water well), installation
  • water pump installation and servicing, contractors
  • water softeners, installation
  • water system balancing and testing, contractors

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: N8129*
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 238220

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

01 238220
Plumbing, heating and air-conditioning contractors

Use this page when the business is directly described by the official title or definition for 238220 Plumbing, heating and air-conditioning contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238220
air-conditioning systems, installation or repair

Use this page when the activity is described in the official StatCan example wording as air-conditioning systems, installation or repair. Compare the definition, exclusions, and nearby codes here before attaching 238220 Plumbing, heating and air-conditioning contractors to a business file.

03 238220
duct work (e.g., heating, cooling, exhaust, dust collection), installation

Use this page when the activity is described in the official StatCan example wording as duct work (e.g., heating, cooling, exhaust, dust collection), installation. Compare the definition, exclusions, and nearby codes here before attaching 238220 Plumbing, heating and air-conditioning contractors to a business file.

04 238220
furnace conversion from one fuel to another

Use this page when the activity is described in the official StatCan example wording as furnace conversion from one fuel to another. Compare the definition, exclusions, and nearby codes here before attaching 238220 Plumbing, heating and air-conditioning 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 projects

In this section

  • 238220Plumbing, heating and air-conditioning contractors

Commonly confused with

561791 — Duct and chimney cleaning services

duct cleaning (See 561791 Duct and chimney cleaning services (CAN))

238210 — Electrical contractors and other wiring installation contractors

installing electrical controls for HVAC systems (See 238210 Electrical contractors and other wiring...

238140 — Masonry contractors

masonry fireplaces installation (See 238140 Masonry contractors (US))

237110 — Water and sewer line and related structures construction

water well pumps and well piping systems installation (See 237110 Water and sewer line and related...

ISIC Rev. 4 correspondence

N8129*Other building and industrial cleaning activities

Approximate correspondence

Boiler chipping, cleaning and scaling

US NAICS reference238220 - Plumbing, Heating, and Air-Conditioning Contractors

Source row

238220Plumbing, heating and air-conditioning 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 238220 cover?

Plumbing, heating and air-conditioning contractors: This Canadian industry comprises establishments primarily engaged in installing or servicing plumbing, heating, and air-conditioning equipment. Contractors in this industry may provide both parts and labour when performing work. The work performed may include...

Which level of the hierarchy is 238220?

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

What is the parent of 238220?

It rolls up to 23822 Plumbing, heating and air-conditioning contractors.

Should I stop at 238220 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 238220?

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

Are there exclusion notes for 238220?

Yes. 4 exclusion note(s) help separate this page from nearby codes.

Does 238220 include illustrative examples?

Yes. 75 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 238220?

Yes. The page shows N8129* Other building and industrial cleaning activities.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Plumbing, Heating, and Air-Conditioning 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.