Canadian industry

336612 Boat building

Construction d'embarcations

Official definition

This Canadian industry comprises establishments primarily engaged in building boats in boat yards (i.e., boat manufacturing facilities). Boats are defined as water-craft not built in shipyards and typically of the type suitable or intended for personal use.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleBoat building
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code33661 - Ship and boat building
International correspondenceC3012*
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-08-13
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 non-rigid hull inflatable plastic boats (See 326198 All other plastic product manufacturing (CAN))
  • manufacturing non-rigid hull inflatable rubber boats (See 326290 Other rubber product manufacturing (MEX))
  • manufacturing prefabricated metal boat sections, not at a boat yard (See 332319 Other plate work and fabricated structural product manufacturing (CAN))
  • manufacturing toy inflatable rubber swimming pool rafts (See 326290 Other rubber product manufacturing (MEX))

Examples

  • boats, recreational, manufacturing
  • canoes, kayaks, rowboats and skiffs, manufacturing
  • fishing boats, recreational, building
  • hydrofoil vessels and hovercrafts, recreational type, manufacturing
  • inflatable boats (except toy), heavy-duty, all materials, manufacturing
  • inflatable rafts, any material (non recreational i.e., life rafts for ships), manufacturing
  • motorboats including fibreglass, inboard or outboard, manufacturing
  • rigid hull inflatable boats, manufacturing
  • yachts, built in boat yard
  • air boats, building
  • boat kits manufactured in boat yards
  • boat yards
  • boats, recreational, manufacturing
  • cabin cruisers, building
  • canoes, kayaks, rowboats and skiffs, manufacturing
  • dinghies with a rigid hull made of any material, manufacturing
  • dories, building
  • fishing boats, recreational, building
  • houseboats, building
  • hydrofoil vessels and hovercrafts, recreational type, manufacturing
  • inflatable boats (except toy), heavy-duty, all materials, manufacturing
  • inflatable rafts, any material (non recreational i.e., life rafts for ships), manufacturing
  • motorboats including fibreglass, inboard or outboard, manufacturing
  • pleasure boats and rafts, manufacturing
  • pontoon boats, building
  • rigid hull inflatable boats, manufacturing
  • sailboats, built in boat yard
  • underwater ROV (remotely operated vehicle), manufacturing
  • yachts, built in boat yard

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-08-13)
International crosswalkISIC Rev. 4 mapping: C3012*
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 336612

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

01 336612
Boat building

Use this page when the business is directly described by the official title or definition for 336612 Boat building. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 336612
boats, recreational, manufacturing

Use this page when the activity is described in the official StatCan example wording as boats, recreational, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 336612 Boat building to a business file.

03 336612
canoes, kayaks, rowboats and skiffs, manufacturing

Use this page when the activity is described in the official StatCan example wording as canoes, kayaks, rowboats and skiffs, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 336612 Boat building to a business file.

04 336612
fishing boats, recreational, building

Use this page when the activity is described in the official StatCan example wording as fishing boats, recreational, building. Compare the definition, exclusions, and nearby codes here before attaching 336612 Boat building 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 assembly

Commonly confused with

326198 — All other plastic product manufacturing

manufacturing non-rigid hull inflatable plastic boats (See 326198 All other plastic product manufac...

326290 — Other rubber product manufacturing

manufacturing non-rigid hull inflatable rubber boats (See 326290 Other rubber product manufacturing...

332319 — Other plate work and fabricated structural product manufacturing

manufacturing prefabricated metal boat sections, not at a boat yard (See 332319 Other plate work an...

ISIC Rev. 4 correspondence

C3012*Building of pleasure and sporting boats

Approximate correspondence

Pleasure and sporting boats, manufacturing

US NAICS reference336612 - Boat Building

Source row

336612Boat building

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 336612 cover?

Boat building: This Canadian industry comprises establishments primarily engaged in building boats in boat yards (i.e., boat manufacturing facilities). Boats are defined as water-craft not built in shipyards and typically of the type suitable or intended for personal use.

Which level of the hierarchy is 336612?

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

What is the parent of 336612?

It rolls up to 33661 Ship and boat building.

Should I stop at 336612 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 336612?

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

Are there exclusion notes for 336612?

Yes. 4 exclusion note(s) help separate this page from nearby codes.

Does 336612 include illustrative examples?

Yes. 29 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 336612?

Yes. The page shows C3012* Building of pleasure and sporting boats.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Boat Building.

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.