Industry

23721 Land subdivision

Lotissement de terrains

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237210 0 Canadian industries

Canadian industry

Land subdivision

This Canadian industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent...

Canadian industries 0

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Official definition

This industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent sale to builders. Land subdivision precedes any building activity and may create residential lots, commercial tracts or industrial parks. Servicing of land may include land clearing and excavation work for the installation of roads and utility lines. The extent of the work may vary from project to project and establishments may perform all the work themselves or subcontract it out. Establishments that perform only the legal subdivision of land are not included in this industry.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Land subdivision
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Industry
Parent code	2372 - Land subdivision
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	2026-05-05

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	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 (2026-05-05)

International crosswalk — No international correspondence found

Previous edition migration — NAICS 2017 to 2022 continuity confirmed

Complete hierarchy — 4 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 23721

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

01 23721

General contractor

Use this page when the file covers multi-trade builds, bid packages, subcontract sequencing, and site delivery. It helps confirm whether 23721 Land subdivision is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 23721

Roofing project manager

Use this page when the file covers roofing crews, membrane installs, retrofit jobs, and envelope repairs. It helps confirm whether 23721 Land subdivision is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 23721

Concrete forming foreman

Use this page when the file covers foundations, formwork, pours, reinforcing schedules, and finishing crews. It helps confirm whether 23721 Land subdivision is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 23721

Electrical subcontractor

Use this page when the file covers electrical installs, panel work, commercial fit-outs, and service connections. It helps confirm whether 23721 Land subdivision 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

23721Land subdivision

Source row

23721Land subdivision

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 23721 cover?

Land subdivision: This industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent sale to builders. Land subdivision precedes any building activity and may create residential lots, commercial tracts or industri...

Which level of the hierarchy is 23721?

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

What is the parent of 23721?

It rolls up to 2372 Land subdivision.

Should I stop at 23721 or go lower?

1 lower-level item(s) sit under this branch: Land subdivision.

Are official inclusion notes attached to 23721?

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

Are there exclusion notes for 23721?

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

Does 23721 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, Land subdivision.

Is there an ISIC mapping for 23721?

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.