Official definition
This Canadian industry comprises establishments primarily engaged in manufacturing ice cream and other frozen desserts.
Canadian industry
311520 Ice cream and frozen dessert manufacturing
Fabrication de crème glacée et de desserts congelés
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Ice cream and frozen dessert manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31152 - Ice cream and frozen dessert manufacturing |
| International correspondence | C1050* |
| 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. |
Exclusions
- manufacturing frozen bakery products (See 31181 Bread and bakery product manufacturing)
Examples
- frozen custard, manufacturing
- frozen desserts (except bakery), manufacturing
- ice cream and milk specialties, manufacturing
- pops, dessert, frozen (i.e., flavoured ice, fruit, pudding and gelatin), manufacturing
- sorbets or sherbets, manufacturing
- tofu frozen desserts, manufacturing
- yogurt, frozen, manufacturing
- frozen custard, manufacturing
- frozen desserts (except bakery), manufacturing
- ice cream and milk specialties, manufacturing
- ice cream, manufacturing
- juice pops, frozen, manufacturing
- pops, dessert, frozen (i.e., flavoured ice, fruit, pudding and gelatin), manufacturing
- sorbets or sherbets, manufacturing
- tofu frozen desserts, manufacturing
- yogurt, frozen, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
frozen custard, manufacturingfrozen desserts (except bakery), manufacturingice cream and milk specialties, manufacturingsorbets or sherbets, manufacturingtofu frozen desserts, 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: C1050*
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 311520
These role examples come from the official title and example wording attached to this code.
01
311520
Ice cream and frozen dessert manufacturing
Use this page when the business is directly described by the official title or definition for 311520 Ice cream and frozen dessert manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
311520
frozen custard, manufacturing
Use this page when the activity is described in the official StatCan example wording as frozen custard, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 311520 Ice cream and frozen dessert manufacturing to a business file.
03
311520
frozen desserts (except bakery), manufacturing
Use this page when the activity is described in the official StatCan example wording as frozen desserts (except bakery), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 311520 Ice cream and frozen dessert manufacturing to a business file.
04
311520
ice cream and milk specialties, manufacturing
Use this page when the activity is described in the official StatCan example wording as ice cream and milk specialties, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 311520 Ice cream and frozen dessert manufacturing 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
- 311520Ice cream and frozen dessert manufacturing
Commonly confused with
31181 — Bread and bakery product manufacturing
manufacturing frozen bakery products (See 31181 Bread and bakery product manufacturing)
ISIC Rev. 4 correspondence
C1050*Manufacture of dairy products
Approximate correspondence
Ice cream and frozen dessert, manufacturing
US NAICS reference311520 - Ice Cream and Frozen Dessert Manufacturing
Source row
311520Ice cream and frozen dessert manufacturing
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 311520 cover?
Ice cream and frozen dessert manufacturing: This Canadian industry comprises establishments primarily engaged in manufacturing ice cream and other frozen desserts.
Which level of the hierarchy is 311520?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 311520?
It rolls up to 31152 Ice cream and frozen dessert manufacturing.
Should I stop at 311520 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 311520?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 311520?
Yes. 1 exclusion note(s) help separate this page from nearby codes.
Does 311520 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 Wood products, Consumer goods, Food processing, Metal fabrication, Machinery assembly.
Is there an ISIC mapping for 311520?
Yes. The page shows C1050* Manufacture of dairy products.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Ice Cream and Frozen Dessert 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.