This industry comprises establishments primarily engaged in producing live presentations that involve the performances of actors and actresses, opera singers and other vocalists. Included are theatre companies that operate their own facilities, primarily for the staging of their own productions, as well as establishments, known as dinner theatres, engaged in producing live theatrical entertainment and in providing food and beverages for consumption on the premises. Examples of establishments in this industry are theatre companies, opera companies, musical theatre companies, community theatres, multidisciplinary theatres, puppet theatres, mime theatres and comedy troupes.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Theatre companies and dinner theatres
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Industry
Parent code	7111 - Performing arts companies
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	No cluster authority recorded in the local country pack.

Exclusions

freelance producers and performing artists (See 711512 Independent actors, comedians and performers (CAN))
independent musicians and vocalists (See 711130 Musical groups and artists (US))
organizing and promoting, but not producing, performing arts productions (See 7113 Promoters (presenters) of performing arts, sports and similar events)
providing food and beverages for consumption on the premises and also presenting live entertainment, such as comedy clubs (except dinner theatres) (See 722 Food services and drinking places)

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 71111

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

01 71111

Museum program curator

Use this page when the file covers exhibits, collections programming, visitor education, and cultural interpretation. It helps confirm whether 71111 Theatre companies and dinner theatres is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 71111

Recreation camp director

Use this page when the file covers camp programs, activity schedules, staff coverage, and participant intake. It helps confirm whether 71111 Theatre companies and dinner theatres is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 71111

Sports facility operator

Use this page when the file covers rink or field bookings, membership use, leagues, and facility maintenance. It helps confirm whether 71111 Theatre companies and dinner theatres is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 71111

Performing arts venue manager

Use this page when the file covers shows, venue bookings, ticket operations, and backstage coordination. It helps confirm whether 71111 Theatre companies and dinner theatres 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

71111Theatre companies and dinner theatres
71112Dance companies
71113Musical groups and artists
71119Other performing arts companies

Commonly confused with

711512 — Independent actors, comedians and performers

freelance producers and performing artists (See 711512 Independent actors, comedians and performers...

711130 — Musical groups and artists

independent musicians and vocalists (See 711130 Musical groups and artists (US))

7113 — Promoters (presenters) of performing arts, sports and similar events

organizing and promoting, but not producing, performing arts productions (See 7113 Promoters (prese...

722 — Food services and drinking places

providing food and beverages for consumption on the premises and also presenting live entertainment...

Source row

71111Theatre companies and dinner theatres

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 71111 cover?

Theatre companies and dinner theatres: This industry comprises establishments primarily engaged in producing live presentations that involve the performances of actors and actresses, opera singers and other vocalists. Included are theatre companies that operate their own facilities, primarily for...

Which level of the hierarchy is 71111?

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

What is the parent of 71111?

It rolls up to 7111 Performing arts companies.

Should I stop at 71111 or go lower?

2 lower-level item(s) sit under this branch: Theatre (except musical) companies, Musical theatre and opera companies.

Are official inclusion notes attached to 71111?

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

Are there exclusion notes for 71111?

Yes. 4 exclusion note(s) help separate this page from nearby codes.

Does 71111 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 Heritage sites, Leisure venues, Sports services, Arts operations.

Is there an ISIC mapping for 71111?

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.