Official definition
This Canadian industry comprises establishments primarily engaged in operating golf courses and country clubs that operate golf courses along with dining facilities and other recreational facilities.
Canadian industry
713910 Golf courses and country clubs
Terrains de golf et country clubs
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Golf courses and country clubs |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 71391 - Golf courses and country clubs |
| International correspondence | R9311* |
| 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
- providing food and beverage services, equipment rental services and golf instruction services
Exclusions
- operating curling clubs and driving ranges and miniature golf courses (See 713992 Other sport facilities (CAN))
- operating resorts in which recreational facilities are combined with lodging (See 721113 Resorts (CAN))
- renting golf equipment, without provision of other services (See 532280 All other consumer goods rental (CAN))
Examples
- golf and country clubs
- golf clubs, membership
- golf courses (except miniature), public
- providing food and beverage services, equipment rental services and golf instruction services
Who is this code for
This code typically applies to:
Also relevant for
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: R9311*
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 713910
These role examples come from the official title and example wording attached to this code.
01
713910
Golf courses and country clubs
Use this page when the business is directly described by the official title or definition for 713910 Golf courses and country clubs. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
713910
golf and country clubs
Use this page when the activity is described in the official StatCan example wording as golf and country clubs. Compare the definition, exclusions, and nearby codes here before attaching 713910 Golf courses and country clubs to a business file.
03
713910
golf clubs, membership
Use this page when the activity is described in the official StatCan example wording as golf clubs, membership. Compare the definition, exclusions, and nearby codes here before attaching 713910 Golf courses and country clubs to a business file.
04
713910
golf courses (except miniature), public
Use this page when the activity is described in the official StatCan example wording as golf courses (except miniature), public. Compare the definition, exclusions, and nearby codes here before attaching 713910 Golf courses and country clubs 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
- 713910Golf courses and country clubs
Commonly confused with
713992 — Other sport facilities
operating curling clubs and driving ranges and miniature golf courses (See 713992 Other sport facil...
721113 — Resorts
operating resorts in which recreational facilities are combined with lodging (See 721113 Resorts (C...
532280 — All other consumer goods rental
renting golf equipment, without provision of other services (See 532280 All other consumer goods re...
ISIC Rev. 4 correspondence
R9311*Operation of sports facilities
Approximate correspondence
Golf courses and country clubs
US NAICS reference713910 - Golf Courses and Country Clubs
Source row
713910Golf courses and country clubs
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 713910 cover?
Golf courses and country clubs: This Canadian industry comprises establishments primarily engaged in operating golf courses and country clubs that operate golf courses along with dining facilities and other recreational facilities.
Which level of the hierarchy is 713910?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 713910?
It rolls up to 71391 Golf courses and country clubs.
Should I stop at 713910 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 713910?
Yes. 1 inclusion note(s) are attached on this page.
Are there exclusion notes for 713910?
Yes. 3 exclusion note(s) help separate this page from nearby codes.
Does 713910 include illustrative examples?
Yes. 4 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Heritage sites, Leisure venues, Sports services, Arts operations, Gaming activities.
Is there an ISIC mapping for 713910?
Yes. The page shows R9311* Operation of sports facilities.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Golf Courses and Country Clubs.
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.