Canadian industry

721113 Resorts

Centres de villégiature

Official definition

This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as resorts. These establishments feature extensive indoor and/or outdoor leisure activities on the premises on a year-round basis. Resorts are designed to accommodate vacationers and provide full-service suites and guest rooms, typically in a non-urban setting next to lakes, rivers or mountains. Establishments of this type often provide access to conference facilities.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Resorts
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	I5510*
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

establishments integrating accommodation and recreational services in camp-like facilities (See 72121 Recreational vehicle (RV) parks and recreational camps)

Examples

resort management services (i.e., providing management and operating staff to run resort)
resorts with integrated health spa facilities
pleasure resort (summer hotel)
recreational hotels
resort hotel
resort management services (i.e., providing management and operating staff to run resort)
resorts
resorts with integrated health spa facilities
seasonal hotel
ski lodges and resorts
summer resort hotel

Who is this code for

This code typically applies to:

Resorts

Also relevant for

resorts with integrated health spa facilities pleasure resort (summer hotel)recreational hotels resort hotel seasonal 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: I5510*

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 721113

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

01 721113

Resorts

Use this page when the business is directly described by the official title or definition for 721113 Resorts. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 721113

resorts with integrated health spa facilities

Use this page when the activity is described in the official StatCan example wording as resorts with integrated health spa facilities. Compare the definition, exclusions, and nearby codes here before attaching 721113 Resorts to a business file.

03 721113

pleasure resort (summer hotel)

Use this page when the activity is described in the official StatCan example wording as pleasure resort (summer hotel). Compare the definition, exclusions, and nearby codes here before attaching 721113 Resorts to a business file.

04 721113

recreational hotels

Use this page when the activity is described in the official StatCan example wording as recreational hotels. Compare the definition, exclusions, and nearby codes here before attaching 721113 Resorts 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

72121 — Recreational vehicle (RV) parks and recreational camps

establishments integrating accommodation and recreational services in camp-like facilities (See 721...

ISIC Rev. 4 correspondence

I5510*Short term accommodation activities

Approximate correspondence

Resorts

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

Source row

721113Resorts

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 721113 cover?

Resorts: This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as resorts. These establishments feature extensive indoor and/or outdoor leisure activities on the premises on a year-round basis. Resorts ar...

Which level of the hierarchy is 721113?

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

What is the parent of 721113?

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

Should I stop at 721113 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 721113?

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

Are there exclusion notes for 721113?

Yes. 1 exclusion note(s) help separate this page from nearby codes.

Does 721113 include illustrative examples?

Yes. 11 example row(s) are available for boundary checking.

What kinds of businesses often start from this page?

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

Is there an ISIC mapping for 721113?

Yes. The page shows I5510* Short term accommodation activities.

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.