Canadian industry

238320 Painting and wall covering contractors

Entrepreneurs en peinture et tapisserie

Official definition

This Canadian industry comprises establishments primarily engaged in painting, paperhanging and decorating in buildings and painting heavy (engineering) structures. The type of work performed can be 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 titlePainting and wall covering contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23832 - Painting and wall covering contractors
International correspondenceF4330*
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

  • paint or paper stripping and sandblasting when it is an incidental part of surface preparation by paint and wall covering contractors

Exclusions

  • automotive rustproofing service (See 811199 All other automotive repair and maintenance (CAN))
  • installing wood panelling (See 238350 Finish carpentry contractors)
  • painting lines on highways, streets, and parking lots (See 237310 Highway, street and bridge construction (US))
  • roof painting (See 238160 Roofing contractors (US))
  • sandblasting building exteriors (See 238990 All other specialty trade contractors (US))

Examples

  • bridge painting
  • residential house painting, including interior or exterior
  • rustproofing contractor, buildings and structures (except automotive)
  • wall covering or removal contractors
  • bridge painting
  • electrostatic painting on site (including of lockers and fixtures), contractors
  • heavy machinery painting
  • paint and wallpaper stripping (removal), contractors
  • paint or paper stripping and sandblasting when it is an incidental part of surface preparation by paint and wall covering contractors
  • painting contractors
  • residential house painting, including interior or exterior
  • rustproofing contractor, buildings and structures (except automotive)
  • wall covering or removal contractors
  • whitewashing, 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: 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 238320

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

01 238320
Painting and wall covering contractors

Use this page when the business is directly described by the official title or definition for 238320 Painting and wall covering contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238320
bridge painting

Use this page when the activity is described in the official StatCan example wording as bridge painting. Compare the definition, exclusions, and nearby codes here before attaching 238320 Painting and wall covering contractors to a business file.

03 238320
residential house painting, including interior or exterior

Use this page when the activity is described in the official StatCan example wording as residential house painting, including interior or exterior. Compare the definition, exclusions, and nearby codes here before attaching 238320 Painting and wall covering contractors to a business file.

04 238320
rustproofing contractor, buildings and structures (except automotive)

Use this page when the activity is described in the official StatCan example wording as rustproofing contractor, buildings and structures (except automotive). Compare the definition, exclusions, and nearby codes here before attaching 238320 Painting and wall covering 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

  • 238320Painting and wall covering contractors

Commonly confused with

811199 — All other automotive repair and maintenance

automotive rustproofing service (See 811199 All other automotive repair and maintenance (CAN))

238350 — Finish carpentry contractors

installing wood panelling (See 238350 Finish carpentry contractors)

237310 — Highway, street and bridge construction

painting lines on highways, streets, and parking lots (See 237310 Highway, street and bridge constr...

238160 — Roofing contractors

roof painting (See 238160 Roofing contractors (US))

238990 — All other specialty trade contractors

sandblasting building exteriors (See 238990 All other specialty trade contractors (US))

ISIC Rev. 4 correspondence

F4330*Building completion and finishing

Approximate correspondence

Painting and wall covering contractors

US NAICS reference238320 - Painting and Wall Covering Contractors

Source row

238320Painting and wall covering 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 238320 cover?

Painting and wall covering contractors: This Canadian industry comprises establishments primarily engaged in painting, paperhanging and decorating in buildings and painting heavy (engineering) structures. The type of work performed can be new work, additions, alterations, maintenance, and repairs.

Which level of the hierarchy is 238320?

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

What is the parent of 238320?

It rolls up to 23832 Painting and wall covering contractors.

Should I stop at 238320 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 238320?

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

Are there exclusion notes for 238320?

Yes. 5 exclusion note(s) help separate this page from nearby codes.

Does 238320 include illustrative examples?

Yes. 14 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 238320?

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: Painting and Wall Covering 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.