Official definition
This Canadian industry comprises establishments primarily engaged in the production of clinker and subsequent grinding of clinker using either dry or wet production processes.
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Cement manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 32731 - Cement manufacturing |
| International correspondence | C2394* |
| 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
- manufacturing refractory cements (See 32712 Clay building material and refractory manufacturing)
Examples
- cement (e.g., hydraulic, masonry, portland, pozzolana), manufacturing
- manufacturing dry-batched ready-mix concrete
- cement (e.g., hydraulic, masonry, portland, pozzolana), manufacturing
- manufacturing dry-batched ready-mix concrete
- natural (i.e., calcined earth) cement, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
cement (e.g., hydraulic, masonry, portland, pozzolana), manufacturingmanufacturing dry-batched ready-mix concretenatural (i.e., calcined earth) cement, 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: C2394*
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 327310
These role examples come from the official title and example wording attached to this code.
01
327310
Cement manufacturing
Use this page when the business is directly described by the official title or definition for 327310 Cement manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
327310
cement (e.g., hydraulic, masonry, portland, pozzolana), manufacturing
Use this page when the activity is described in the official StatCan example wording as cement (e.g., hydraulic, masonry, portland, pozzolana), manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 327310 Cement manufacturing to a business file.
03
327310
manufacturing dry-batched ready-mix concrete
Use this page when the activity is described in the official StatCan example wording as manufacturing dry-batched ready-mix concrete. Compare the definition, exclusions, and nearby codes here before attaching 327310 Cement manufacturing to a business file.
04
327310
natural (i.e., calcined earth) cement, manufacturing
Use this page when the activity is described in the official StatCan example wording as natural (i.e., calcined earth) cement, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 327310 Cement 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
- 327310Cement manufacturing
Commonly confused with
32712 — Clay building material and refractory manufacturing
manufacturing refractory cements (See 32712 Clay building material and refractory manufacturing)
ISIC Rev. 4 correspondence
C2394*Manufacture of cement, lime and plaster
Approximate correspondence
Cement, manufacturing
US NAICS reference327310 - Cement Manufacturing
Source row
327310Cement 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 327310 cover?
Cement manufacturing: This Canadian industry comprises establishments primarily engaged in the production of clinker and subsequent grinding of clinker using either dry or wet production processes.
Which level of the hierarchy is 327310?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 327310?
It rolls up to 32731 Cement manufacturing.
Should I stop at 327310 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 327310?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 327310?
Yes. 1 exclusion note(s) help separate this page from nearby codes.
Does 327310 include illustrative examples?
Yes. 5 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 327310?
Yes. The page shows C2394* Manufacture of cement, lime and plaster.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Cement 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.