This industry group comprises establishments primarily engaged in the specialty trades needed to finish buildings. The work performed may include new work, additions, alterations, or maintenance and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Building finishing contractors
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Industry group
Parent code	238 - Specialty trade contractors
International correspondence	ISIC Rev. 4; harmonized with US and Mexico NAICS at higher levels.
Source	https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification	2026-08-13

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	Provincial workers' compensation boards and provincial trades certification bodies

Classification Confidence Score

3 of 5 factors passing

6/ 10

Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-08-13)

International crosswalk — No international correspondence found

Previous edition migration — NAICS 2017 to 2022 continuity confirmed

Complete hierarchy — 3 levels confirmed in hierarchy

Size or threshold documented — Not applicable for hub levels

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 2383

Professions specific to this sector are linked to this part of the Canadian classifier so the page speaks to real work teams.

01 2383

General contractor

Use this page when the file covers multi-trade builds, bid packages, subcontract sequencing, and site delivery. It helps confirm whether 2383 Building finishing contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 2383

Roofing project manager

Use this page when the file covers roofing crews, membrane installs, retrofit jobs, and envelope repairs. It helps confirm whether 2383 Building finishing contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 2383

Concrete forming foreman

Use this page when the file covers foundations, formwork, pours, reinforcing schedules, and finishing crews. It helps confirm whether 2383 Building finishing contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 2383

Electrical subcontractor

Use this page when the file covers electrical installs, panel work, commercial fit-outs, and service connections. It helps confirm whether 2383 Building finishing contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

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

2381Foundation, structure, and building exterior contractors
2382Building equipment contractors
2383Building finishing contractors
2389Other specialty trade contractors

Source row

2383Building finishing contractors

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 2383 cover?

Building finishing contractors: This industry group comprises establishments primarily engaged in the specialty trades needed to finish buildings. The work performed may include new work, additions, alterations, or maintenance and repairs.

Which level of the hierarchy is 2383?

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

What is the parent of 2383?

It rolls up to 238 Specialty trade contractors.

Should I stop at 2383 or go lower?

6 lower-level item(s) sit under this branch: Drywall and insulation contractors, Painting and wall covering contractors, Flooring contractors, Tile and terrazzo contractors.

Are official inclusion notes attached to 2383?

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

Are there exclusion notes for 2383?

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

Does 2383 include illustrative examples?

No example rows are attached on this page in the local elements file.

What kinds of businesses often start from this page?

Examples in this branch include Civil works, Building trades, Renovation crews, Site preparation.

Is there an ISIC mapping for 2383?

No ISIC correspondence row is attached to this page.

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.