Canadian industry

324122 Asphalt shingle and coating material manufacturing

Fabrication de bardeaux et de matériaux de revêtement en asphalte

Official definition

This Canadian industry comprises establishments primarily engaged in manufacturing roofing rolls, sheets and shingles, by saturating mats and felts with purchased asphalt or bituminous materials; and manufacturing roofing cements and coatings.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleAsphalt shingle and coating material manufacturing
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code32412 - Asphalt paving, roofing and saturated materials manufacturing
International correspondenceC2399*
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-07-17
Canada Business Context

Canada-wide tax and filing context

Canada-wide business, tax, and filing context from the local country pack and tax pack.

Characteristic Description
Tax authorityCanada Revenue Agency (CRA)
Business identifierBusiness 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 requirementsBusiness Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34
Sector authorityNo cluster authority recorded in the local country pack.

Exclusions

  • manufacturing asphalt shingles and tar paper, from paper made in the same establishment (See 32212 Paper mills)

Examples

  • asphalt roofing coatings, made from purchased asphaltic materials
  • asphalt saturated mats and felts, made from purchased asphaltic materials and paper
  • asphalt shingles, made from purchased asphaltic materials
  • asphalt siding, made from purchased asphaltic materials
  • undercoating for motor vehicles, made from purchased asphaltic materials
  • asphalt roofing coatings, made from purchased asphaltic materials
  • asphalt saturated mats and felts, made from purchased asphaltic materials and paper
  • asphalt shingles, made from purchased asphaltic materials
  • asphalt siding, made from purchased asphaltic materials
  • boards, asphalt saturated, made from purchased asphaltic materials
  • cements, asphalt roofing, made from purchased asphaltic materials
  • pitch, roofing, made from purchased asphaltic materials
  • sheathing, asphalt saturated, made from refined petroleum
  • tar paper, building and roofing, made from purchased asphaltic materials and paper
  • tar roofing cements and coating compounds, made from purchased asphaltic materials
  • undercoating for motor vehicles, made from purchased asphaltic materials

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-07-17)
International crosswalkISIC Rev. 4 mapping: C2399*
Previous edition migrationNAICS 2017 to 2022 continuity confirmed
Complete hierarchy5 levels confirmed in hierarchy
Size or threshold documentedSME thresholds documented in federal tax pack
Trade or export matchNo direct HS code correspondence in current bundle
Legacy crosswalkLegacy system (SIC 1980) retired in this region
Business Profiles

When you might need code 324122

These role examples come from the official title and example wording attached to this code.

01 324122
Asphalt shingle and coating material manufacturing

Use this page when the business is directly described by the official title or definition for 324122 Asphalt shingle and coating material manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 324122
asphalt roofing coatings, made from purchased asphaltic materials

Use this page when the activity is described in the official StatCan example wording as asphalt roofing coatings, made from purchased asphaltic materials. Compare the definition, exclusions, and nearby codes here before attaching 324122 Asphalt shingle and coating material manufacturing to a business file.

03 324122
asphalt shingles, made from purchased asphaltic materials

Use this page when the activity is described in the official StatCan example wording as asphalt shingles, made from purchased asphaltic materials. Compare the definition, exclusions, and nearby codes here before attaching 324122 Asphalt shingle and coating material manufacturing to a business file.

04 324122
asphalt siding, made from purchased asphaltic materials

Use this page when the activity is described in the official StatCan example wording as asphalt siding, made from purchased asphaltic materials. Compare the definition, exclusions, and nearby codes here before attaching 324122 Asphalt shingle and coating material manufacturing to a business file.

Business Map

Business categories in this branch

A rotating set of business activity examples linked to this part of the Canadian hierarchy.

Wood productsConsumer goodsFood processingMetal fabricationMachinery assemblyChemical production

In this section

Commonly confused with

32212 — Paper mills

manufacturing asphalt shingles and tar paper, from paper made in the same establishment (See 32212...

ISIC Rev. 4 correspondence

C2399*Manufacture of other non-metallic mineral products n.e.c.

Approximate correspondence

Asphalt shingle and coating material, manufacturing

US NAICS reference324122 - Asphalt Shingle and Coating Materials Manufacturing

Source row

324122Asphalt shingle and coating material 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 324122 cover?

Asphalt shingle and coating material manufacturing: This Canadian industry comprises establishments primarily engaged in manufacturing roofing rolls, sheets and shingles, by saturating mats and felts with purchased asphalt or bituminous materials; and manufacturing roofing cements and coatings.

Which level of the hierarchy is 324122?

It is a canadian industry page in the NAICS Canada 2026 hierarchy.

What is the parent of 324122?

It rolls up to 32412 Asphalt paving, roofing and saturated materials manufacturing.

Should I stop at 324122 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 324122?

No inclusion rows are attached to this page in the local elements file.

Are there exclusion notes for 324122?

Yes. 1 exclusion note(s) help separate this page from nearby codes.

Does 324122 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, Chemical production.

Is there an ISIC mapping for 324122?

Yes. The page shows C2399* Manufacture of other non-metallic mineral products n.e.c..

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Asphalt Shingle and Coating Materials 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.