Official definition
This Canadian industry comprises establishments primarily engaged in manufacturing footwear, of any material.
Canadian industry
316210 Footwear manufacturing
Fabrication de chaussures
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Footwear manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31621 - Footwear manufacturing |
| International correspondence | C1520* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-07-17 |
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 orthopedic extension shoes (See 339110 Medical equipment and supplies manufacturing (CAN))
- manufacturing skates, ice or roller, boots assembled with blades or rollers (See 339920 Sporting and athletic goods manufacturing)
Examples
- athletic shoes, manufacturing
- leather footwear, manufacturing
- orthopedic shoes (except extension shoes), manufacturing
- running shoes, manufacturing
- skate boots, without blades or wheels, manufacturing
- slippers, manufacturing
- work boots and shoes, manufacturing
- anti-skid, detachable, rubber-soled, footwear, manufacturing
- athletic shoes, manufacturing
- ballet slippers, manufacturing
- beach sandals, rubber or plastics, manufacturing
- boots for men's, including hiking boots and climbing shoes, manufacturing
- burial slippers, manufacturing
- canvas shoes, rubber or plastic sole with fabric upper, manufacturing
- dress shoes, children's and infant's, manufacturing
- dress shoes, women's, manufacturing
- footholds, rubber or plastic sole with fabric upper, manufacturing
- galoshes and overshoes, rubber or plastic sole with fabric upper, manufacturing
- golf shoes, men's, manufacturing
- golf shoes, women's, manufacturing
- infant's or children's footwear (except orthopedic extension shoes), manufacturing
- leather footwear, manufacturing
- leather shoes, women's, manufacturing
- men's footwear (except orthopedic extension shoes), manufacturing
- moccasins, manufacturing
- orthopedic shoes (except extension shoes), manufacturing
- pumps (i.e., dress shoes), manufacturing
- rubber boots, manufacturing
- running shoes, manufacturing
- shoes (except extension shoes), men's, manufacturing
- shoes, cleated or spiked, all materials, manufacturing
- shoes, theatrical, manufacturing
- shoes, wooden, manufacturing
- shower sandals or slippers, rubber and plastic, manufacturing
- skate boots, without blades or wheels, manufacturing
- slipper socks, made from purchased socks
- slippers, manufacturing
- tennis shoes, rubber or plastic sole with fabric upper, manufacturing
- unisex sabot, manufacturing
- winter boots, rubber and plastic protective footwear, manufacturing
- women's footwear (except orthopedic extension shoes), manufacturing
- work boots and shoes, manufacturing
- work boots and shoes, women's, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
athletic shoes, manufacturingleather footwear, manufacturingorthopedic shoes (except extension shoes), manufacturingrunning shoes, manufacturingskate boots, without blades or wheels, manufacturing
Source: STATCAN_TITLE, 2026-07-17
Classification Confidence Score
5 of 6 factors passing
8/ 10
Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-07-17)
International crosswalk — ISIC Rev. 4 mapping: C1520*
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 316210
These role examples come from the official title and example wording attached to this code.
01
316210
Footwear manufacturing
Use this page when the business is directly described by the official title or definition for 316210 Footwear manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
316210
athletic shoes, manufacturing
Use this page when the activity is described in the official StatCan example wording as athletic shoes, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 316210 Footwear manufacturing to a business file.
03
316210
leather footwear, manufacturing
Use this page when the activity is described in the official StatCan example wording as leather footwear, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 316210 Footwear manufacturing to a business file.
04
316210
orthopedic shoes (except extension shoes), manufacturing
Use this page when the activity is described in the official StatCan example wording as orthopedic shoes (except extension shoes), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 316210 Footwear 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
- 316210Footwear manufacturing
Commonly confused with
339110 — Medical equipment and supplies manufacturing
manufacturing orthopedic extension shoes (See 339110 Medical equipment and supplies manufacturing (...
339920 — Sporting and athletic goods manufacturing
manufacturing skates, ice or roller, boots assembled with blades or rollers (See 339920 Sporting an...
ISIC Rev. 4 correspondence
C1520*Manufacture of footwear
Approximate correspondence
Footwear (except cut stock), manufacturing
US NAICS reference316210 - Footwear Manufacturing
Source row
316210Footwear 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 316210 cover?
Footwear manufacturing: This Canadian industry comprises establishments primarily engaged in manufacturing footwear, of any material.
Which level of the hierarchy is 316210?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 316210?
It rolls up to 31621 Footwear manufacturing.
Should I stop at 316210 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 316210?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 316210?
Yes. 2 exclusion note(s) help separate this page from nearby codes.
Does 316210 include illustrative examples?
Yes. 43 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, Chemical production.
Is there an ISIC mapping for 316210?
Yes. The page shows C1520* Manufacture of footwear.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Footwear 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.