Official definition
This Canadian industry comprises establishments primarily engaged in converting plastics resins, other than polystyrene, into foam products.
Canadian industry
326150 Urethane and other foam product (except polystyrene) manufacturing
Fabrication de produits en mousse d'uréthane et en d'autres mousses plastiques (sauf de polystyrène)
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Urethane and other foam product (except polystyrene) manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 32615 - Urethane and other foam product (except polystyrene) manufacturing |
| International correspondence | C2220* |
| 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. |
Exclusions
- manufacturing polystyrene carpet and rug underlay (See 326140 Polystyrene foam product manufacturing)
- manufacturing polystyrene expanded plastics products (See 326140 Polystyrene foam product manufacturing)
- manufacturing polystyrene foam coolers or ice chests (See 326140 Polystyrene foam product manufacturing)
- manufacturing polystyrene foam shipping pads and shaped cushioning (See 326140 Polystyrene foam product manufacturing)
- manufacturing polystyrene foam thermal insulation (See 326140 Polystyrene foam product manufacturing)
Examples
- ice chests or coolers, foam plastics (except polystyrene), manufacturing
- insulation and cushioning, foam plastics (except polystyrene), manufacturing
- polyurethane foam products, manufacturing
- shipping pads and shaped cushioning, foam plastics (except polystyrene), manufacturing
- underlay, carpet and rug, foam plastics (except polystyrene), manufacturing
- expanded plastics (except polystyrene) products, manufacturing
- foam covers for garment hangers, manufacturing
- foam plastic products (except polystyrene) (e.g., cushion blocks, vacuum jugs, seat cushions), manufacturing
- foam plastics products (except polystyrene) (e.g., packaging, food containers, ice buckets), manufacturing
- ice chests or coolers, foam plastics (except polystyrene), manufacturing
- insulation and cushioning, foam plastics (except polystyrene), manufacturing
- polyurethane foam products, manufacturing
- shipping pads and shaped cushioning, foam plastics (except polystyrene), manufacturing
- underlay, carpet and rug, foam plastics (except polystyrene), manufacturing
- urethane foam products, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
ice chests or coolers, foam plastics (except polystyrene), manufacturinginsulation and cushioning, foam plastics (except polystyrene), manufacturingpolyurethane foam products, manufacturingunderlay, carpet and rug, foam plastics (except polystyrene), manufacturingexpanded plastics (except polystyrene) products, manufacturing
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: C2220*
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 326150
These role examples come from the official title and example wording attached to this code.
01
326150
Urethane and other foam product (except polystyrene) manufacturing
Use this page when the business is directly described by the official title or definition for 326150 Urethane and other foam product (except polystyrene) manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
326150
ice chests or coolers, foam plastics (except polystyrene), manufacturing
Use this page when the activity is described in the official StatCan example wording as ice chests or coolers, foam plastics (except polystyrene), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326150 Urethane and other foam product (except polystyrene) manufacturing to a business file.
03
326150
insulation and cushioning, foam plastics (except polystyrene), manufacturing
Use this page when the activity is described in the official StatCan example wording as insulation and cushioning, foam plastics (except polystyrene), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326150 Urethane and other foam product (except polystyrene) manufacturing to a business file.
04
326150
polyurethane foam products, manufacturing
Use this page when the activity is described in the official StatCan example wording as polyurethane foam products, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326150 Urethane and other foam product (except polystyrene) 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
- 326150Urethane and other foam product (except polystyrene) manufacturing
Commonly confused with
326140 — Polystyrene foam product manufacturing
manufacturing polystyrene carpet and rug underlay (See 326140 Polystyrene foam product manufacturin...
ISIC Rev. 4 correspondence
C2220*Manufacture of plastics products
Approximate correspondence
Urethane and other foam product (except polystyrene), manufacturing
US NAICS reference326150 - Urethane and Other Foam Product (except Polystyrene) Manufacturing
Source row
326150Urethane and other foam product (except polystyrene) 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 326150 cover?
Urethane and other foam product (except polystyrene) manufacturing: This Canadian industry comprises establishments primarily engaged in converting plastics resins, other than polystyrene, into foam products.
Which level of the hierarchy is 326150?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 326150?
It rolls up to 32615 Urethane and other foam product (except polystyrene) manufacturing.
Should I stop at 326150 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 326150?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 326150?
Yes. 5 exclusion note(s) help separate this page from nearby codes.
Does 326150 include illustrative examples?
Yes. 15 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 326150?
Yes. The page shows C2220* Manufacture of plastics products.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Urethane and Other Foam Product (except Polystyrene) 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.