Official definition
This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in retailing specialized lines of merchandise.
Canadian industry
459999 All other miscellaneous retailers (except beer and wine-making supplies retailers)
Tous les autres détaillants de détail divers (sauf les détaillants de matériel pour la fabrication de la bière et du vin)
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | All other miscellaneous retailers (except beer and wine-making supplies retailers) |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 45999 - All other miscellaneous retailers |
| 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
- retailing of a general line of new and used merchandise on an auction basis
Exclusions
- auctioning new and used merchandise on a fee basis (See 561990 All other support services)
- automobile battery dealers, retail (See 441330 Automotive parts and accessories retailers (US))
- religious book stores, retail (See 459210 Book retailers and news dealers (US))
- wine and beer-making supplies stores (See 459992 Beer and wine-making supplies retailers (CAN))
Examples
- artists' supplies, retail
- auctioneering, with own facilities, open to the general public, retail
- cigar, tobacco and cigarettes, retail
- home security equipment, retail
- hot tubs, whirlpools and sauna, retail
- numismatic supplies, retail
- party supplies, retail
- philatelic supplies, retail
- swimming pools, retail
- tombstones, retail
- architectural supplies, retail
- art goods and supplies, retail
- artists' supplies, retail
- auctioneering, with own facilities, open to the general public, retail
- autograph and philatelist supplies, retail
- awning shops, retail
- baby carriages, retail
- banner shops, retail
- batteries (except automotive) dealers
- binoculars, retail
- burial monuments, retail
- cake decorating supplies, retail
- candle shops, retail
- candle shops, retail, primarily non-store
- cards (e.g., baseball, hockey), retail
- Christmas trees (natural), retail
- church supplies, retail
- cigar, tobacco and cigarettes, retail
- cleaning products, retail
- closet organizer, retail
- coffins and caskets, retail
- coin and stamp dealing, retail
- coin dealer, retail
- coin shops, retail
- collectible plates, retail
- collectors' coins, retail
- collectors' stamps, retail
- drafting and surveying equipment and supplies, retail
- drawing (artists') supplies, retail
- electronic cigarette and vaping products, retail
- electronic cigarette retailing
- esotericism shop
- fire extinguishers, retail
- fireworks, retail
- flag shops, retail
- flower shops, artificial or dried
- gourmet or gift baskets, various products, retail
- gravestones, finished, retail
- head shops
- hemp product, retail
- home security equipment, retail
- hot tubs, whirlpools and sauna, retail
- lettering and designing of monuments, retail
- livestock sales barns by auction, retail
- monuments, finished to custom order, retail
- numismatic supplies, retail
- numismatist shops, retail
- parachutes, retail
- party supplies, retail
- philatelic supplies, retail
- pipes and smokers' supplies, retail
- police supplies, retail
- religious goods (except books), retail
- religious goods retailers selling primarily to businesses but also selling to household consumers
- retailing gift certificates or packages (e.g., restaurant, lodging, bodycare, etc.)
- retailing of a general line of new and used merchandise on an auction basis
- rock and stone specimens, retail
- safety equipment, retail
- sale of cases and accessories for cellular telephone
- sex shops, retail
- smoke shop
- sport cards, retail
- sports trading cards shop, retail
- stamp collection sets, retail
- stamps philatelic, retail
- stones, crystalline, rough, retail
- swimming pools, retail
- telescopes, retail
- temporary shelters for automobile, polypropylene, retail
- tobacconists, retail
- tombstone engraving services
- tombstones, retail
- trophy shops, retail
- water conditioning equipment, retail
- welding clothing and gloves, retail
- whirlpool baths, retail
Who is this code for
This code typically applies to:
Also relevant for
artists' supplies, retailauctioneering, with own facilities, open to the general public, retailcigar, tobacco and cigarettes, retailhome security equipment, retailhot tubs, whirlpools and sauna, 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 459999
These role examples come from the official title and example wording attached to this code.
01
459999
All other miscellaneous retailers (except beer and wine-making supplies retailers)
Use this page when the business is directly described by the official title or definition for 459999 All other miscellaneous retailers (except beer and wine-making supplies retailers). It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
459999
artists' supplies, retail
Use this page when the activity is described in the official StatCan example wording as artists' supplies, retail. Compare the definition, exclusions, and nearby codes here before attaching 459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) to a business file.
03
459999
auctioneering, with own facilities, open to the general public, retail
Use this page when the activity is described in the official StatCan example wording as auctioneering, with own facilities, open to the general public, retail. Compare the definition, exclusions, and nearby codes here before attaching 459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) to a business file.
04
459999
cigar, tobacco and cigarettes, retail
Use this page when the activity is described in the official StatCan example wording as cigar, tobacco and cigarettes, retail. Compare the definition, exclusions, and nearby codes here before attaching 459999 All other miscellaneous retailers (except beer and wine-making supplies retailers) 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
- 459992Beer and wine-making supplies retailers
- 459993Cannabis retailers
- 459999All other miscellaneous retailers (except beer and wine-making supplies retailers)
Commonly confused with
561990 — All other support services
auctioning new and used merchandise on a fee basis (See 561990 All other support services)
441330 — Automotive parts and accessories retailers
automobile battery dealers, retail (See 441330 Automotive parts and accessories retailers (US))
459210 — Book retailers and news dealers
religious book stores, retail (See 459210 Book retailers and news dealers (US))
459992 — Beer and wine-making supplies retailers
wine and beer-making supplies stores (See 459992 Beer and wine-making supplies retailers (CAN))
ISIC Rev. 4 correspondence
G4799*Other retail sale not in stores, stalls or markets
Approximate correspondence
Other non-store retailing
US NAICS reference459999 - All Other Miscellaneous Retailers
Source row
459999All other miscellaneous retailers (except beer and wine-making supplies retailers)
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 459999 cover?
All other miscellaneous retailers (except beer and wine-making supplies retailers): This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in retailing specialized lines of merchandise.
Which level of the hierarchy is 459999?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 459999?
It rolls up to 45999 All other miscellaneous retailers.
Should I stop at 459999 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 459999?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 459999?
Yes. 4 exclusion note(s) help separate this page from nearby codes.
Does 459999 include illustrative examples?
Yes. 86 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, Cannabis retailers, Retail storefronts.
Is there an ISIC mapping for 459999?
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: All Other Miscellaneous Retailers.
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.