Official definition
This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in manufacturing petroleum and coal products.
Canadian industry
324190 Other petroleum and coal product manufacturing
Fabrication d'autres produits du pétrole et du charbon
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Other petroleum and coal product manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 32419 - Other petroleum and coal product manufacturing |
| International correspondence | C1920* |
| 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. |
Inclusions
- re-refining used petroleum and coal products
Examples
- coke oven products (e.g., coke, gases, tars), made in coke oven establishments
- coke ovens
- fireplace logs, made from refined petroleum or coal
- lubricating, cutting, grinding or penetrating oils and greases, made from refined petroleum
- motor oil, hydraulic brake fluids and transmission fluids made from refined petroleum
- recycling (i.e., re-refining) used motor and lubricating oils
- waxes, petroleum, made from refined petroleum
- briquettes, petroleum, made from refined petroleum
- calcining petroleum coke from refined petroleum
- coal tar crudes, produced in coke ovens
- coke and tar, made in coke ovens
- coke oven products (e.g., coke, gases, tars), made in coke oven establishments
- coke ovens
- fireplace logs, made from refined petroleum or coal
- fuel briquettes or boulets, made from refined petroleum
- hard coal fuel briquettes, manufacturing
- illuminating oils, petroleum, made from refined petroleum
- lignite coal fuel briquettes, manufacturing
- lubricating, cutting, grinding or penetrating oils and greases, made from refined petroleum
- manufacturing of crude oil from plastic
- motor oil, hydraulic brake fluids and transmission fluids made from refined petroleum
- oil-based additives, made from refined petroleum
- petroleum jelly, made from refined petroleum
- recycling (i.e., re-refining) used motor and lubricating oils
- re-refining used petroleum and coal products
- road oils, made from refined petroleum
- rust-arresting petroleum compounds, made from refined petroleum
- waxes, petroleum, made from refined petroleum
Who is this code for
This code typically applies to:
Also relevant for
coke oven products (e.g., coke, gases, tars), made in coke oven establishmentscoke ovensfireplace logs, made from refined petroleum or coalrecycling (i.e., re-refining) used motor and lubricating oilswaxes, petroleum, made from refined petroleum
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: C1920*
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 324190
These role examples come from the official title and example wording attached to this code.
01
324190
Other petroleum and coal product manufacturing
Use this page when the business is directly described by the official title or definition for 324190 Other petroleum and coal product manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
324190
coke oven products (e.g., coke, gases, tars), made in coke oven establishments
Use this page when the activity is described in the official StatCan example wording as coke oven products (e.g., coke, gases, tars), made in coke oven establishments. Compare the definition, exclusions, and nearby codes here before attaching 324190 Other petroleum and coal product manufacturing to a business file.
03
324190
coke ovens
Use this page when the activity is described in the official StatCan example wording as coke ovens. Compare the definition, exclusions, and nearby codes here before attaching 324190 Other petroleum and coal product manufacturing to a business file.
04
324190
fireplace logs, made from refined petroleum or coal
Use this page when the activity is described in the official StatCan example wording as fireplace logs, made from refined petroleum or coal. Compare the definition, exclusions, and nearby codes here before attaching 324190 Other petroleum and coal product 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
- 324190Other petroleum and coal product manufacturing
ISIC Rev. 4 correspondence
C1920*Manufacture of refined petroleum products
Approximate correspondence
Hard coal fuel briquettes, lignite coal fuel briquettes, lubricating oils and greases; products made from refined petroleum, manufacturing
US NAICS referenceNo exact same-code US entry appears in the local reference workbook.
Source row
324190Other petroleum and coal product 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 324190 cover?
Other petroleum and coal product manufacturing: This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in manufacturing petroleum and coal products.
Which level of the hierarchy is 324190?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 324190?
It rolls up to 32419 Other petroleum and coal product manufacturing.
Should I stop at 324190 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 324190?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 324190?
No exclusion rows are attached to this page in the local elements file.
Does 324190 include illustrative examples?
Yes. 28 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 324190?
Yes. The page shows C1920* Manufacture of refined petroleum products.
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.