Canadian industry

238310 Drywall and insulation contractors

Entrepreneurs en installation de cloisons sèches et travaux d'isolation

Official definition

This Canadian industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. 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 titleDrywall and insulation contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23831 - Drywall and insulation contractors
International correspondenceF4330*
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-07-17
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

  • applying plain or ornamental plaster, and installation of lath to receive plaster

Exclusions

  • applying stucco (See 238140 Masonry contractors (US))
  • insulating pipes and boilers (See 238299 All other building equipment contractors (CAN))

Examples

  • drywall installation, including the hanging of drywall, sheetrock, plasterboard, gypsum wallboard and subsequent finishing
  • fireproof flooring construction, contractors
  • fireproofing buildings, contractor
  • fresco work (i.e., decorative plaster finishing) contractors
  • insulation work (e.g., building, roof) contractors
  • plastering (e.g., ornamental, plain), contractors
  • soundproofing contractors
  • acoustical ceiling tiles and panels, installation
  • acoustical foam, sound barrier, installation
  • applying plain or ornamental plaster, and installation of lath to receive plaster
  • blown-in insulation (e.g., vermiculite, cellulose), installation
  • drywall finishing (e.g., sanding, spackling, stippling, taping, texturing)
  • drywall installation, including the hanging of drywall, sheetrock, plasterboard, gypsum wallboard and subsequent finishing
  • exterior insulation finish systems, installation
  • fabric wall systems, noise insulating, installation
  • fireproof flooring construction, contractors
  • fireproofing buildings
  • fireproofing buildings, contractor
  • firestop contractors
  • fresco work (i.e., decorative plaster finishing) contractors
  • installation of insulation (e.g., foam, glass fibre, cellulosic fibre, wool)
  • installation of insulation panel or rigid boards (i.e., polystyrene or other foamed material for insulation)
  • insulation installation (e.g., polystyrene foam, polystyrene, urethane)
  • insulation work (e.g., building, roof) contractors
  • plastering (e.g., ornamental, plain), contractors
  • solar reflecting insulation film, contractors
  • soundproofing contractors
  • suspended (drop) ceiling installation on metal structures, including the installation of ceiling tiles
  • wall cavities and attic space, insulating

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-07-17)
International crosswalkISIC Rev. 4 mapping: F4330*
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 238310

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

01 238310
Drywall and insulation contractors

Use this page when the business is directly described by the official title or definition for 238310 Drywall and insulation contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238310
fireproof flooring construction, contractors

Use this page when the activity is described in the official StatCan example wording as fireproof flooring construction, contractors. Compare the definition, exclusions, and nearby codes here before attaching 238310 Drywall and insulation contractors to a business file.

03 238310
fireproofing buildings, contractor

Use this page when the activity is described in the official StatCan example wording as fireproofing buildings, contractor. Compare the definition, exclusions, and nearby codes here before attaching 238310 Drywall and insulation contractors to a business file.

04 238310
fresco work (i.e., decorative plaster finishing) contractors

Use this page when the activity is described in the official StatCan example wording as fresco work (i.e., decorative plaster finishing) contractors. Compare the definition, exclusions, and nearby codes here before attaching 238310 Drywall and insulation 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 preparation

In this section

  • 238310Drywall and insulation contractors

Commonly confused with

238140 — Masonry contractors

applying stucco (See 238140 Masonry contractors (US))

238299 — All other building equipment contractors

insulating pipes and boilers (See 238299 All other building equipment contractors (CAN))

ISIC Rev. 4 correspondence

F4330*Building completion and finishing

Approximate correspondence

Drywall, plastering and suspended ceiling, installation

US NAICS reference238310 - Drywall and Insulation Contractors

Source row

238310Drywall and insulation 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 238310 cover?

Drywall and insulation contractors: This Canadian industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include n...

Which level of the hierarchy is 238310?

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

What is the parent of 238310?

It rolls up to 23831 Drywall and insulation contractors.

Should I stop at 238310 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 238310?

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

Are there exclusion notes for 238310?

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

Does 238310 include illustrative examples?

Yes. 29 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 238310?

Yes. The page shows F4330* Building completion and finishing.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Drywall and Insulation 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.