Canadian industry

238340 Tile and terrazzo contractors

Entrepreneurs en pose de carreaux et coulage de terrazzo

Official definition

This Canadian industry comprises establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site. 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 titleTile and terrazzo contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23834 - Tile and terrazzo 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

Exclusions

  • exterior marble, granite, and slate work (See 238140 Masonry contractors (US))
  • manufacturing precast terrazzo products (See 327390 Other concrete product manufacturing (US))

Examples

  • ceramic tile, installation
  • mantel work (stone) installation
  • marble, granite and slate work (interior), contractors
  • stone flooring, installation
  • terrazzo, pouring, setting and finishing
  • ceramic tile, installation
  • finishing (e.g., grinding, polishing, grouting) terrazzo or tile
  • granite installation (interior work)
  • mantel work (stone) installation
  • mantel, marble or stone, installation
  • marble, granite and slate work (interior), contractors
  • mosaic work, contractors
  • stone flooring, installation
  • terrazzo work, contractors
  • terrazzo, pouring, setting and finishing
  • tile laying, ceramic

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 238340

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

01 238340
Tile and terrazzo contractors

Use this page when the business is directly described by the official title or definition for 238340 Tile and terrazzo contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238340
ceramic tile, installation

Use this page when the activity is described in the official StatCan example wording as ceramic tile, installation. Compare the definition, exclusions, and nearby codes here before attaching 238340 Tile and terrazzo contractors to a business file.

03 238340
mantel work (stone) installation

Use this page when the activity is described in the official StatCan example wording as mantel work (stone) installation. Compare the definition, exclusions, and nearby codes here before attaching 238340 Tile and terrazzo contractors to a business file.

04 238340
marble, granite and slate work (interior), contractors

Use this page when the activity is described in the official StatCan example wording as marble, granite and slate work (interior), contractors. Compare the definition, exclusions, and nearby codes here before attaching 238340 Tile and terrazzo 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

  • 238340Tile and terrazzo contractors

Commonly confused with

238140 — Masonry contractors

exterior marble, granite, and slate work (See 238140 Masonry contractors (US))

327390 — Other concrete product manufacturing

manufacturing precast terrazzo products (See 327390 Other concrete product manufacturing (US))

ISIC Rev. 4 correspondence

F4330*Building completion and finishing

Approximate correspondence

Tile and terrazzo contractors

US NAICS reference238340 - Tile and Terrazzo Contractors

Source row

238340Tile and terrazzo 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 238340 cover?

Tile and terrazzo contractors: This Canadian industry comprises establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site. The work performed may include new work, ad...

Which level of the hierarchy is 238340?

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

What is the parent of 238340?

It rolls up to 23834 Tile and terrazzo contractors.

Should I stop at 238340 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 238340?

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

Are there exclusion notes for 238340?

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

Does 238340 include illustrative examples?

Yes. 16 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 238340?

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: Tile and Terrazzo 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.