This sector comprises establishments primarily engaged in operating facilities or providing services to meet the cultural, entertainment and recreational interests of their patrons. These establishments produce, promote or participate in live performances, events or exhibits intended for public viewing; provide the artistic, creative and technical skills necessary for the production of artistic products and live performances; preserve and exhibit objects and sites of historical, cultural or educational interest; and operate facilities or provide services that enable patrons to participate in sports or recreational activities or pursue amusement, hobbies and leisure-time interests. There are establishments engaged in activities related to arts and recreation that are classified in other sectors of NAICS. The most important are listed below.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Arts, entertainment and recreation
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Sector
Parent code	Top-level sector
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

establishments that provide both accommodation and recreational facilities, such as hunting and fishing camps, resorts and casino hotels (See 721 Accommodation services)
motion picture theatres, libraries and archives, and publishers of newspapers, magazines, books, periodicals and computer software (See 51 Information and cultural industries)
restaurants and night clubs that provide live entertainment in addition to the sale of food and beverages (See 722 Food services and drinking places)
transportation establishments providing sightseeing and pleasure cruises (See 48-49 Transportation and warehousing)

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 — 1 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 71

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

01 71

Museum program curator

Use this page when the file covers exhibits, collections programming, visitor education, and cultural interpretation. It helps confirm whether 71 Arts, entertainment and recreation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 71

Recreation camp director

Use this page when the file covers camp programs, activity schedules, staff coverage, and participant intake. It helps confirm whether 71 Arts, entertainment and recreation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 71

Sports facility operator

Use this page when the file covers rink or field bookings, membership use, leagues, and facility maintenance. It helps confirm whether 71 Arts, entertainment and recreation is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 71

Performing arts venue manager

Use this page when the file covers shows, venue bookings, ticket operations, and backstage coordination. It helps confirm whether 71 Arts, entertainment and recreation 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.

Commonly confused with

721 — Accommodation services

establishments that provide both accommodation and recreational facilities, such as hunting and fis...

51 — Information and cultural industries

motion picture theatres, libraries and archives, and publishers of newspapers, magazines, books, pe...

722 — Food services and drinking places

restaurants and night clubs that provide live entertainment in addition to the sale of food and bev...

Source row

71Arts, entertainment and recreation

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 71 cover?

Arts, entertainment and recreation: This sector comprises establishments primarily engaged in operating facilities or providing services to meet the cultural, entertainment and recreational interests of their patrons. These establishments produce, promote or participate in live performances, ev...

Which level of the hierarchy is 71?

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

What is the parent of 71?

This page sits at the top sector level and has no parent page above it.

Should I stop at 71 or go lower?

3 lower-level item(s) sit under this branch: Performing arts, spectator sports and related industries, Heritage institutions, Amusement, gambling and recreation industries.

Are official inclusion notes attached to 71?

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

Are there exclusion notes for 71?

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

Does 71 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 71?

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.