Official definition
This Canadian industry comprises establishments primarily engaged in manufacturing soft drinks, ice or bottled water. Water-bottling establishments in this industry purify the water before bottling it.
Canadian industry
312110 Soft drink and ice manufacturing
Fabrication de boissons gazeuses et de glace
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Soft drink and ice manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31211 - Soft drink and ice manufacturing |
| International correspondence | D3530* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-05-05 |
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
- naturally carbonated bottled water
Exclusions
- bottling water without purification (See 413210 Non-alcoholic beverage merchant wholesalers (CAN))
- canning fruit and vegetable juices (See 311420 Fruit and vegetable canning, pickling and drying (CAN))
- manufacturing dry ice (See 325120 Industrial gas manufacturing)
- manufacturing frozen fruit and vegetable juice (See 311410 Frozen food manufacturing (CAN))
- manufacturing milk-based drinks (See 311511 Fluid milk manufacturing (US))
- manufacturing non-alcoholic beer (See 312120 Breweries)
- manufacturing non-alcoholic cider (See 311940 Seasoning and dressing manufacturing (MEX))
- manufacturing non-alcoholic wine (See 312130 Wineries (US))
- manufacturing soft drink bases or fruit syrups for flavouring (See 311930 Flavouring syrup and concentrate manufacturing)
Examples
- fruit drinks (except juice), manufacturing
- ice manufacturing for food purposes
- iced tea or coffee, manufacturing
- soft drinks or soda pop, manufacturing
- water, purifying and bottling
- artificially carbonated waters, manufacturing
- beer, not brewed (e.g., birch, ginger or root), manufacturing
- bottling flavoured water
- carbonated beverages, non-alcoholic, manufacturing
- carbonated mineral waters, manufacturing
- carbonated soft drinks or soda, manufacturing
- fruit drinks (except juice), manufacturing
- ice manufacturing for food purposes
- ice manufacturing for nonfood purposes
- iced tea or coffee, manufacturing
- mineral waters, purifying and bottling
- naturally carbonated bottled water
- naturally carbonated water, purifying and bottling
- soft drinks or soda pop, manufacturing
- spring waters, purifying and bottling
- water, purifying and bottling
Who is this code for
This code typically applies to:
Also relevant for
fruit drinks (except juice), manufacturingice manufacturing for food purposesiced tea or coffee, manufacturingsoft drinks or soda pop, manufacturingwater, purifying and bottling
Source: STATCAN_TITLE, 2026-05-05
Classification Confidence Score
5 of 6 factors passing
8/ 10
Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-05-05)
International crosswalk — ISIC Rev. 4 mapping: D3530*
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 312110
These role examples come from the official title and example wording attached to this code.
01
312110
Soft drink and ice manufacturing
Use this page when the business is directly described by the official title or definition for 312110 Soft drink and ice manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
312110
fruit drinks (except juice), manufacturing
Use this page when the activity is described in the official StatCan example wording as fruit drinks (except juice), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312110 Soft drink and ice manufacturing to a business file.
03
312110
ice manufacturing for food purposes
Use this page when the activity is described in the official StatCan example wording as ice manufacturing for food purposes. Compare the definition, exclusions, and nearby codes here before attaching 312110 Soft drink and ice manufacturing to a business file.
04
312110
iced tea or coffee, manufacturing
Use this page when the activity is described in the official StatCan example wording as iced tea or coffee, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312110 Soft drink and ice 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
- 312110Soft drink and ice manufacturing
Commonly confused with
413210 — Non-alcoholic beverage merchant wholesalers
bottling water without purification (See 413210 Non-alcoholic beverage merchant wholesalers (CAN))
311420 — Fruit and vegetable canning, pickling and drying
canning fruit and vegetable juices (See 311420 Fruit and vegetable canning, pickling and drying (CA...
325120 — Industrial gas manufacturing
manufacturing dry ice (See 325120 Industrial gas manufacturing)
311410 — Frozen food manufacturing
manufacturing frozen fruit and vegetable juice (See 311410 Frozen food manufacturing (CAN))
311511 — Fluid milk manufacturing
manufacturing milk-based drinks (See 311511 Fluid milk manufacturing (US))
ISIC Rev. 4 correspondence
D3530*Steam and air conditioning supply
Approximate correspondence
Ice (except dry ice), manufacturing
US NAICS referenceNo exact same-code US entry appears in the local reference workbook.
Source row
312110Soft drink and ice 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 312110 cover?
Soft drink and ice manufacturing: This Canadian industry comprises establishments primarily engaged in manufacturing soft drinks, ice or bottled water. Water-bottling establishments in this industry purify the water before bottling it.
Which level of the hierarchy is 312110?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 312110?
It rolls up to 31211 Soft drink and ice manufacturing.
Should I stop at 312110 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 312110?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 312110?
Yes. 9 exclusion note(s) help separate this page from nearby codes.
Does 312110 include illustrative examples?
Yes. 21 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 312110?
Yes. The page shows D3530* Steam and air conditioning supply.
Does this page show a US NAICS reference?
No same-code US NAICS reference row is attached on this page.
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.