Official definition
This Canadian industry comprises establishments primarily engaged in towing motor vehicles.
Canadian industry
488410 Motor vehicle towing
Remorquage de véhicules automobiles
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Motor vehicle towing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 48841 - Motor vehicle towing |
| International correspondence | H5221* |
| 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 | Transport Canada and provincial transportation ministries |
Inclusions
- offering incidental services, such as tire repair, battery boosting and other emergency road services
- providing light and heavy towing services, both local and long distance, to the general public, commercial, transportation and other sectors
Examples
- emergency road service, motor vehicle
- motor vehicle (automotive) towing and recovery
- motorcycle towing and emergency road services
- offering incidental services, such as tire repair, battery boosting and other emergency road services
- providing light and heavy towing services, both local and long distance, to the general public, commercial, transportation and other sectors
- tow truck service
- wrecker service (towing), motor vehicle
Who is this code for
This code typically applies to:
Also relevant for
emergency road service, motor vehiclemotor vehicle (automotive) towing and recoverymotorcycle towing and emergency road servicestow truck servicewrecker service (towing), motor vehicle
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: H5221*
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 488410
These role examples come from the official title and example wording attached to this code.
01
488410
Motor vehicle towing
Use this page when the business is directly described by the official title or definition for 488410 Motor vehicle towing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
488410
emergency road service, motor vehicle
Use this page when the activity is described in the official StatCan example wording as emergency road service, motor vehicle. Compare the definition, exclusions, and nearby codes here before attaching 488410 Motor vehicle towing to a business file.
03
488410
motor vehicle (automotive) towing and recovery
Use this page when the activity is described in the official StatCan example wording as motor vehicle (automotive) towing and recovery. Compare the definition, exclusions, and nearby codes here before attaching 488410 Motor vehicle towing to a business file.
04
488410
motorcycle towing and emergency road services
Use this page when the activity is described in the official StatCan example wording as motorcycle towing and emergency road services. Compare the definition, exclusions, and nearby codes here before attaching 488410 Motor vehicle towing 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
- 488410Motor vehicle towing
ISIC Rev. 4 correspondence
H5221*Service activities incidental to land transportation
Approximate correspondence
Emergency road service; motor vehicle towing service
US NAICS reference488410 - Motor Vehicle Towing
Source row
488410Motor vehicle towing
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 488410 cover?
Motor vehicle towing: This Canadian industry comprises establishments primarily engaged in towing motor vehicles.
Which level of the hierarchy is 488410?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 488410?
It rolls up to 48841 Motor vehicle towing.
Should I stop at 488410 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 488410?
Yes. 2 inclusion note(s) are attached on this page.
Are there exclusion notes for 488410?
No exclusion rows are attached to this page in the local elements file.
Does 488410 include illustrative examples?
Yes. 7 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Warehousing, Fleet support, Freight movement, Courier delivery, Terminal operations.
Is there an ISIC mapping for 488410?
Yes. The page shows H5221* Service activities incidental to land transportation.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Motor Vehicle Towing.
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.