Official definition
This Canadian industry comprises establishments primarily engaged in wet-milling corn and other vegetables.
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Wet corn milling |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31122 - Starch and vegetable fat and oil manufacturing |
| International correspondence | C1062* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-08-13 |
Canada-wide tax and filing context
Canada-wide business, tax, and filing context from the local country pack and tax pack.
| Characteristic | Description |
|---|---|
| Tax authority | Canada Revenue Agency (CRA) |
| Business identifier | Business 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 requirements | Business Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34 |
| Sector authority | No cluster authority recorded in the local country pack. |
Inclusions
- starch manufacturing
Exclusions
- grinding (dry-milling) corn (See 311211 Flour milling (US))
- manufacturing ethyl alcohol by the wet-mill process (See 325190 Other basic organic chemical manufacturing (MEX))
- manufacturing laundry starches (See 325610 Soap and cleaning compound manufacturing (MEX))
- manufacturing table syrups from corn syrup; and starch-based dessert powders (See 311990 All other food manufacturing (CAN))
- reducing maple sap to maple syrup (See 111994 Maple syrup and products production (CAN))
Examples
- cooking oil, made by wet-milling corn
- corn gluten feed and meal, manufacturing
- corn sweeteners (e.g., dextrose, fructose, glucose), made by wet-milling corn
- corn syrup, made by wet-milling corn
- maltodextrins and gluten, manufacturing
- margarine and other corn oils, made by wet-milling corn
- starches (i.e., root, rice, potato, grain, corn or vegetable) (except laundry), manufacturing
- cooking oil, made by wet-milling corn
- corn gluten feed and meal, manufacturing
- corn oil cake and meal, manufacturing
- corn oil mills
- corn oil, crude and refined, made by wet-milling corn
- corn sweeteners (e.g., dextrose, fructose, glucose), made by wet-milling corn
- corn syrup, made by wet-milling corn
- crude and refined vegetable oils made by wet milling
- crude corn oil, manufacturing
- dextrin, made by wet-milling corn
- gluten feed, flour and meal, made by wet-milling corn
- high fructose corn syrup (HFCS), manufacturing
- maltodextrins and gluten, manufacturing
- margarine and other corn oils, made by wet-milling corn
- starch manufacturing
- starches (i.e., root, rice, potato, grain, corn or vegetable) (except laundry), manufacturing
- steepwater concentrate, manufacturing
- sugar, made by wet-milling corn
- tapioca, manufacturing
- wet corn milling
Who is this code for
This code typically applies to:
Also relevant for
cooking oil, made by wet-milling corncorn gluten feed and meal, manufacturingcorn sweeteners (e.g., dextrose, fructose, glucose), made by wet-milling corncorn syrup, made by wet-milling cornmaltodextrins and gluten, manufacturing
Source: STATCAN_TITLE, 2026-08-13
Classification Confidence Score
5 of 6 factors passing
8/ 10
Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-08-13)
International crosswalk — ISIC Rev. 4 mapping: C1062*
Previous edition migration — NAICS 2017 to 2022 continuity confirmed
Complete hierarchy — 5 levels confirmed in hierarchy
Size or threshold documented — SME thresholds documented in federal tax pack
Trade or export match — No direct HS code correspondence in current bundle
Legacy crosswalk — Legacy system (SIC 1980) retired in this region
Business Profiles
When you might need code 311221
These role examples come from the official title and example wording attached to this code.
01
311221
Wet corn milling
Use this page when the business is directly described by the official title or definition for 311221 Wet corn milling. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
311221
cooking oil, made by wet-milling corn
Use this page when the activity is described in the official StatCan example wording as cooking oil, made by wet-milling corn. Compare the definition, exclusions, and nearby codes here before attaching 311221 Wet corn milling to a business file.
03
311221
corn gluten feed and meal, manufacturing
Use this page when the activity is described in the official StatCan example wording as corn gluten feed and meal, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 311221 Wet corn milling to a business file.
04
311221
corn sweeteners (e.g., dextrose, fructose, glucose), made by wet-milling corn
Use this page when the activity is described in the official StatCan example wording as corn sweeteners (e.g., dextrose, fructose, glucose), made by wet-milling corn. Compare the definition, exclusions, and nearby codes here before attaching 311221 Wet corn milling to a business file.
Business categories in this branch
A rotating set of business activity examples linked to this part of the Canadian hierarchy.
In this section
- 311221Wet corn milling
- 311224Oilseed processing
- 311225Fat and oil refining and blending
Commonly confused with
311211 — Flour milling
grinding (dry-milling) corn (See 311211 Flour milling (US))
325190 — Other basic organic chemical manufacturing
manufacturing ethyl alcohol by the wet-mill process (See 325190 Other basic organic chemical manufa...
325610 — Soap and cleaning compound manufacturing
manufacturing laundry starches (See 325610 Soap and cleaning compound manufacturing (MEX))
311990 — All other food manufacturing
manufacturing table syrups from corn syrup; and starch-based dessert powders (See 311990 All other...
111994 — Maple syrup and products production
reducing maple sap to maple syrup (See 111994 Maple syrup and products production (CAN))
ISIC Rev. 4 correspondence
C1062*Manufacture of starches and starch products
Approximate correspondence
Corn starch and corn oil, manufacturing
US NAICS reference311221 - Wet Corn Milling and Starch Manufacturing
Source row
311221Wet corn milling
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 311221 cover?
Wet corn milling: This Canadian industry comprises establishments primarily engaged in wet-milling corn and other vegetables.
Which level of the hierarchy is 311221?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 311221?
It rolls up to 31122 Starch and vegetable fat and oil manufacturing.
Should I stop at 311221 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 311221?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 311221?
Yes. 5 exclusion note(s) help separate this page from nearby codes.
Does 311221 include illustrative examples?
Yes. 27 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Wood products, Consumer goods, Food processing, Metal fabrication, Oilseed processing.
Is there an ISIC mapping for 311221?
Yes. The page shows C1062* Manufacture of starches and starch products.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Wet Corn Milling and Starch Manufacturing.
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.