Official definition
This Canadian industry comprises establishments primarily engaged in distilling liquor, except brandy; blending liquor; or blending and mixing liquor and other ingredients.
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Distilleries |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31214 - Distilleries |
| International correspondence | C2011* |
| 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
- bottling purchased liquor (See 413220 Alcoholic beverage merchant wholesalers (CAN))
- manufacturing brandy (See 312130 Wineries (US))
- manufacturing fruit beverage neutral spirits (See 312130 Wineries (US))
- manufacturing non-potable ethanol (ethyl alcohol) (See 325190 Other basic organic chemical manufacturing (MEX))
Examples
- alcoholic liquor (e.g., rum, vodka, whisky), manufacturing
- blending distilled beverages (except brandy)
- eggnog, alcoholic, manufacturing
- ethyl alcohol, potable, manufacturing
- mixed drinks, alcoholic, manufacturing
- alcoholic beverages (except brandy), distilling
- alcoholic liquor (e.g., rum, vodka, whisky), manufacturing
- blending distilled beverages (except brandy)
- cordials, alcoholic, manufacturing
- distilling potable liquor (except brandy)
- eggnog, alcoholic, manufacturing
- ethyl alcohol, potable, manufacturing
- grain alcohol, beverage purposes, manufacturing
- liqueurs, manufacturing
- liquor-based coolers, manufacturing
- liquors, distilling and blending (except brandy)
- mixed drinks, alcoholic, manufacturing
- neutral spirits, beverage (except fruit), manufacturing
Who is this code for
This code typically applies to:
Also relevant for
alcoholic liquor (e.g., rum, vodka, whisky), manufacturingblending distilled beverages (except brandy)eggnog, alcoholic, manufacturingethyl alcohol, potable, manufacturingmixed drinks, alcoholic, 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: C2011*
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 312140
These role examples come from the official title and example wording attached to this code.
01
312140
Distilleries
Use this page when the business is directly described by the official title or definition for 312140 Distilleries. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
312140
alcoholic liquor (e.g., rum, vodka, whisky), manufacturing
Use this page when the activity is described in the official StatCan example wording as alcoholic liquor (e.g., rum, vodka, whisky), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312140 Distilleries to a business file.
03
312140
blending distilled beverages (except brandy)
Use this page when the activity is described in the official StatCan example wording as blending distilled beverages (except brandy). Compare the definition, exclusions, and nearby codes here before attaching 312140 Distilleries to a business file.
04
312140
eggnog, alcoholic, manufacturing
Use this page when the activity is described in the official StatCan example wording as eggnog, alcoholic, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312140 Distilleries 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
- 312140Distilleries
Commonly confused with
413220 — Alcoholic beverage merchant wholesalers
bottling purchased liquor (See 413220 Alcoholic beverage merchant wholesalers (CAN))
312130 — Wineries
manufacturing brandy (See 312130 Wineries (US))
325190 — Other basic organic chemical manufacturing
manufacturing non-potable ethanol (ethyl alcohol) (See 325190 Other basic organic chemical manufact...
ISIC Rev. 4 correspondence
C2011*Manufacture of basic chemicals
Approximate correspondence
Ethyl alcohol production from fermented materials
US NAICS reference312140 - Distilleries
Source row
312140Distilleries
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 312140 cover?
Distilleries: This Canadian industry comprises establishments primarily engaged in distilling liquor, except brandy; blending liquor; or blending and mixing liquor and other ingredients.
Which level of the hierarchy is 312140?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 312140?
It rolls up to 31214 Distilleries.
Should I stop at 312140 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 312140?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 312140?
Yes. 4 exclusion note(s) help separate this page from nearby codes.
Does 312140 include illustrative examples?
Yes. 18 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 312140?
Yes. The page shows C2011* Manufacture of basic chemicals.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Distilleries.
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.