This industry comprises establishments primarily engaged in the inland water transportation of freight and passengers. Transportation within harbours is included.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Inland water transportation
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Industry
Parent code	4832 - Inland water transportation
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	2026-07-17

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	Transport Canada and provincial transportation ministries

Exclusions

water transportation on the Great Lakes (See 48311 Deep sea, coastal and Great Lakes water transportation)

Classification Confidence Score

3 of 5 factors passing

6/ 10

Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-07-17)

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 48321

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

01 48321

Courier station owner

Use this page when the file covers local parcel sorting, pickup windows, last-mile delivery, and driver scanning. It helps confirm whether 48321 Inland water transportation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 48321

Truck fleet dispatcher

Use this page when the file covers freight routes, driver schedules, load planning, and vehicle utilization. It helps confirm whether 48321 Inland water transportation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 48321

Third-party logistics manager

Use this page when the file covers outsourced warehousing, cross-dock flows, carrier booking, and fulfillment contracts. It helps confirm whether 48321 Inland water transportation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 48321

Public transit operations planner

Use this page when the file covers route timetables, service planning, passenger operations, and depot assignments. It helps confirm whether 48321 Inland water transportation 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

48321Inland water transportation

Commonly confused with

48311 — Deep sea, coastal and Great Lakes water transportation

water transportation on the Great Lakes (See 48311 Deep sea, coastal and Great Lakes water transpor...

Source row

48321Inland water transportation

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 48321 cover?

Inland water transportation: This industry comprises establishments primarily engaged in the inland water transportation of freight and passengers. Transportation within harbours is included.

Which level of the hierarchy is 48321?

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

What is the parent of 48321?

It rolls up to 4832 Inland water transportation.

Should I stop at 48321 or go lower?

2 lower-level item(s) sit under this branch: Inland water transportation (except by ferries), Inland water transportation by ferries.

Are official inclusion notes attached to 48321?

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

Are there exclusion notes for 48321?

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

Does 48321 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 Warehousing, Fleet support, Freight movement, Courier delivery.

Is there an ISIC mapping for 48321?

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.