This industry comprises funds containing net assets set aside for the purpose of meeting retirement benefit payments of the pension plan, when they become due. Pension funds may or may not have separate legal identities and may or may not have trustees. A pension plan is a reporting entity separate from a sponsor and the plan participants that, by any arrangement (contractual or otherwise), establishes a program to provide retirement income to employees. This class includes pension plans of all types, regardless of whether the fund is registered as a separate legal identity or is administered by trustees.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Pension funds
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Industry
Parent code	5261 - Pension funds
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	Office of the Superintendent of Financial Institutions (OSFI) and provincial securities commissions

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 52611

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

01 52611

Payments compliance lead

Use this page when the file covers merchant screening, payment operations, transaction monitoring, and processor onboarding. It helps confirm whether 52611 Pension funds is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 52611

Commercial lending manager

Use this page when the file covers business loans, credit files, borrower reviews, and portfolio servicing. It helps confirm whether 52611 Pension funds is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 52611

Credit union branch manager

Use this page when the file covers member banking, deposit products, local lending, and branch oversight. It helps confirm whether 52611 Pension funds is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 52611

Insurance brokerage principal

Use this page when the file covers policy placement, renewals, client coverage reviews, and carrier submissions. It helps confirm whether 52611 Pension funds 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

52611Pension funds

Source row

52611Pension funds

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 52611 cover?

Pension funds: This industry comprises funds containing net assets set aside for the purpose of meeting retirement benefit payments of the pension plan, when they become due. Pension funds may or may not have separate legal identities and may or may not have trustees. A pen...

Which level of the hierarchy is 52611?

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

What is the parent of 52611?

It rolls up to 5261 Pension funds.

Should I stop at 52611 or go lower?

2 lower-level item(s) sit under this branch: Trusteed pension funds, Non-trusteed pension funds.

Are official inclusion notes attached to 52611?

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

Are there exclusion notes for 52611?

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

Does 52611 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 Insurance work, Credit services, Banking services, Brokerage support.

Is there an ISIC mapping for 52611?

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.