Subsector

237 Heavy and civil engineering construction

Travaux de génie civil

Official definition

This subsector comprises establishments whose primary activity is the construction of entire engineering projects (e.g., highways and dams), and specialty trade contractors, whose primary activity is the production of a specific component for such projects. Establishments may produce new construction, or undertake additions, alterations, or maintenance and repairs to existing structures and works. Establishments in this subsector are classified based on the types of structures that they construct. Specialty trade contractors in this subsector generally provide specialized services of a type related to heavy and civil engineering construction projects and not normally performed on buildings or building related projects. For example, specialized equipment is needed to paint lines on highways. This equipment is not normally used in building applications so the activity is classified in this subsector. Traffic signal installation, while specific to highways, uses much of the same skills and equipment that are needed for electrical work in building projects and is therefore classified in subsector 238 Specialty trade contractors. Construction projects involving water resources (e.g., dredging and land drainage) and projects involving open space improvement (e.g., parks and trails) are included in this subsector. Establishments whose primary activity is the subdivision of land into individual building lots usually perform various additional site-improvement activities (e.g., road building and utility line installation) and are included in this subsector.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleHeavy and civil engineering construction
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelSubsector
Parent code23 - Construction
International correspondenceISIC Rev. 4; harmonized with US and Mexico NAICS at higher levels.
Sourcehttps://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification2026-07-17
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 authorityCanada Revenue Agency (CRA)
Business identifierBusiness 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 requirementsBusiness Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34
Sector authorityProvincial workers' compensation boards and provincial trades certification bodies

Exclusions

  • construction activities normally performed on buildings or building related projects (See 238 Specialty trade contractors)

Classification Confidence Score

3 of 5 factors passing

6/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-07-17)
International crosswalkNo international correspondence found
Previous edition migrationNAICS 2017 to 2022 continuity confirmed
Complete hierarchy2 levels confirmed in hierarchy
Size or threshold documentedNot applicable for hub levels
Trade or export matchNo direct HS code correspondence in current bundle
Legacy crosswalkLegacy system (SIC 1980) retired in this region
Business Profiles

When you might need code 237

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

01 237
General contractor

Use this page when the file covers multi-trade builds, bid packages, subcontract sequencing, and site delivery. It helps confirm whether 237 Heavy and civil engineering construction is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 237
Roofing project manager

Use this page when the file covers roofing crews, membrane installs, retrofit jobs, and envelope repairs. It helps confirm whether 237 Heavy and civil engineering construction is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 237
Concrete forming foreman

Use this page when the file covers foundations, formwork, pours, reinforcing schedules, and finishing crews. It helps confirm whether 237 Heavy and civil engineering construction is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 237
Electrical subcontractor

Use this page when the file covers electrical installs, panel work, commercial fit-outs, and service connections. It helps confirm whether 237 Heavy and civil engineering construction 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.

Civil worksBuilding tradesRenovation crewsLand subdivisionSite preparation

Commonly confused with

238 — Specialty trade contractors

construction activities normally performed on buildings or building related projects (See 238 Speci...

Source row

237Heavy and civil engineering construction

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 237 cover?

Heavy and civil engineering construction: This subsector comprises establishments whose primary activity is the construction of entire engineering projects (e.g., highways and dams), and specialty trade contractors, whose primary activity is the production of a specific component for such projects. E...

Which level of the hierarchy is 237?

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

What is the parent of 237?

It rolls up to 23 Construction.

Should I stop at 237 or go lower?

4 lower-level item(s) sit under this branch: Utility system construction, Land subdivision, Highway, street and bridge construction, Other heavy and civil engineering construction.

Are official inclusion notes attached to 237?

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

Are there exclusion notes for 237?

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

Does 237 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, Site preparation.

Is there an ISIC mapping for 237?

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.