Canadian industry

721111 Hotels

Hôtels

Official definition

This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as hotels. These establishments provide suites or guest rooms within a multi-storey or high-rise structure, accessible from the interior only, and they generally offer guests a range of complementary services and amenities, such as food and beverage services, parking, laundry services, swimming pools and exercise rooms, and conference and convention facilities.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Hotels
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Canadian industry
Parent code	72111 - Hotels (except casino hotels) and motels
International correspondence	I5590*
Source	https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification	2026-05-05

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 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	Canadian Food Inspection Agency (CFIA) and provincial health authorities

Exclusions

apartment hotel for accommodation and lodging services (See 531111 Lessors of residential buildings and dwellings (except social housing projects) (CAN))
hotels that operate in a non-urban setting next to lakes, rivers, mountains or beaches, and that feature access to extensive indoor or outdoor leisure activities (See 721113 Resorts (CAN))
hotels with a casino on the premises (See 721120 Casino hotels)
residential hotels (See 531111 Lessors of residential buildings and dwellings (except social housing projects) (CAN))

Examples

hotel management services (i.e., providing management and operating staff to run hotel)
hotels (except casino hotels) with integrated health spa facilities
accommodation services, hotel
health spas (i.e., physical fitness facilities) with hotel accommodations
hotel lodging services (except apartment hotel)
hotel management services (i.e., providing management and operating staff to run hotel)
hotel, accommodation service (except apartment hotel)
hotels (except casino hotels) with integrated health spa facilities
hotels (except residential)
inns, furnishing food and lodging
membership hotel
private hotels
sleeping car operation on a contract basis

Who is this code for

This code typically applies to:

Hotels

Also relevant for

hotels (except casino hotels) with integrated health spa facilities accommodation services, hotel health spas (i.e., physical fitness facilities) with hotel accommodations hotel lodging services (except apartment hotel)hotel, accommodation service (except apartment hotel)

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: I5590*

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 721111

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

01 721111

Hotels

Use this page when the business is directly described by the official title or definition for 721111 Hotels. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 721111

hotels (except casino hotels) with integrated health spa facilities

Use this page when the activity is described in the official StatCan example wording as hotels (except casino hotels) with integrated health spa facilities. Compare the definition, exclusions, and nearby codes here before attaching 721111 Hotels to a business file.

03 721111

accommodation services, hotel

Use this page when the activity is described in the official StatCan example wording as accommodation services, hotel. Compare the definition, exclusions, and nearby codes here before attaching 721111 Hotels to a business file.

04 721111

health spas (i.e., physical fitness facilities) with hotel accommodations

Use this page when the activity is described in the official StatCan example wording as health spas (i.e., physical fitness facilities) with hotel accommodations. Compare the definition, exclusions, and nearby codes here before attaching 721111 Hotels 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.

In this section

Commonly confused with

531111 — Lessors of residential buildings and dwellings (except social housing projects)

apartment hotel for accommodation and lodging services (See 531111 Lessors of residential buildings...

721113 — Resorts

hotels that operate in a non-urban setting next to lakes, rivers, mountains or beaches, and that fe...

721120 — Casino hotels

hotels with a casino on the premises (See 721120 Casino hotels)

ISIC Rev. 4 correspondence

I5590*Other accommodation

Approximate correspondence

Sleeping car operation, not operated by railway company

US NAICS referenceNo exact same-code US entry appears in the local reference workbook.

Source row

721111Hotels

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 721111 cover?

Hotels: This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as hotels. These establishments provide suites or guest rooms within a multi-storey or high-rise structure, accessible from the interior only...

Which level of the hierarchy is 721111?

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

What is the parent of 721111?

It rolls up to 72111 Hotels (except casino hotels) and motels.

Should I stop at 721111 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 721111?

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

Are there exclusion notes for 721111?

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

Does 721111 include illustrative examples?

Yes. 13 example row(s) are available for boundary checking.

What kinds of businesses often start from this page?

Examples in this branch include Motels, Resorts, Restaurants, Food service, Motor hotels.

Is there an ISIC mapping for 721111?

Yes. The page shows I5590* Other accommodation.

Does this page show a US NAICS reference?

No same-code US NAICS reference row is attached on this page.

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.