Official definition
This Canadian industry comprises establishments primarily engaged in retailing a wide range of products, with each merchandise line constituting a separate department within the store.
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Department stores |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 45511 - Department stores |
| International correspondence | G4799* |
| 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. |
Inclusions
- operation of selected department store departments by separate establishments, on a concession basis
Exclusions
- warehouse-style stores engaged in retailing a general line of grocery items in combination with a general line of non-grocery items (See 455211 Warehouse clubs and Supercentres (US))
Examples
- department store, catalogue sales office, retail
- department stores (except discount)
- department stores, retail
- discount department stores
- mail order offices of department stores, retail
- operation of selected department store departments by separate establishments, on a concession basis
Who is this code for
This code typically applies to:
Also relevant for
department store, catalogue sales office, retaildepartment stores (except discount)department stores, retaildiscount department storesmail order offices of department stores, retail
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: G4799*
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 455110
These role examples come from the official title and example wording attached to this code.
01
455110
Department stores
Use this page when the business is directly described by the official title or definition for 455110 Department stores. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
455110
department store, catalogue sales office, retail
Use this page when the activity is described in the official StatCan example wording as department store, catalogue sales office, retail. Compare the definition, exclusions, and nearby codes here before attaching 455110 Department stores to a business file.
03
455110
department stores (except discount)
Use this page when the activity is described in the official StatCan example wording as department stores (except discount). Compare the definition, exclusions, and nearby codes here before attaching 455110 Department stores to a business file.
04
455110
department stores, retail
Use this page when the activity is described in the official StatCan example wording as department stores, retail. Compare the definition, exclusions, and nearby codes here before attaching 455110 Department stores 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
- 455110Department stores
Commonly confused with
455211 — Warehouse clubs and Supercentres
warehouse-style stores engaged in retailing a general line of grocery items in combination with a g...
ISIC Rev. 4 correspondence
G4799*Other retail sale not in stores, stalls or markets
Approximate correspondence
Other non-store retailing
US NAICS reference455110 - Department Stores
Source row
455110Department stores
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 455110 cover?
Department stores: This Canadian industry comprises establishments primarily engaged in retailing a wide range of products, with each merchandise line constituting a separate department within the store.
Which level of the hierarchy is 455110?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 455110?
It rolls up to 45511 Department stores.
Should I stop at 455110 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 455110?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 455110?
Yes. 1 exclusion note(s) help separate this page from nearby codes.
Does 455110 include illustrative examples?
Yes. 6 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Trade brokers, Consumer sales, E-commerce sellers, Retail storefronts, Inventory operations.
Is there an ISIC mapping for 455110?
Yes. The page shows G4799* Other retail sale not in stores, stalls or markets.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Department Stores.
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.