Subsector

238 Specialty trade contractors

Entrepreneurs spécialisés

Official definition

This subsector comprises establishments primarily engaged in trade activities generally needed in the construction of buildings and structures, such as masonry, painting, or electrical work. The work performed may include new work, additions, alterations, maintenance, and repairs. Specialty trade contractors usually work under contract to general contractors or operative builders to carry out a component of an overall project. However, they may contract directly with the owner of the property, especially in renovation and repair construction. Not all specialized trade activities are classified in this subsector. In order to conform to the generally accepted distinctions made by construction businesses themselves, some types of specialized establishments involved in heavy and civil engineering construction are classified in subsector 237 Heavy and civil engineering construction. Usually most of the work is carried out at the construction site. Some trade contractors operate shops in which they carry out job-specific prefabrication and other work. However, establishments that manufacture structural components such as steel and pre-cast concrete, or that manufacture building equipment such as boilers and elevators, are classified in sector 31-33 Manufacturing even if they install these goods themselves. The specialized activities classified in this subsector range from the initial site preparation for new construction, through the construction of building foundations and structures, the installation of building equipment and systems, to the finishing of buildings and other structures.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleSpecialty trade contractors
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 verification2026-05-05
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 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

  • providing specialized services of a type related to heavy and civil engineering construction, and not normally performed on buildings or building-related projects (See 237 Heavy and civil engineering construction)
  • retailing construction materials (See 44-45 Retail trade)
  • wholesaling construction materials (See 41 Wholesale trade)

Classification Confidence Score

3 of 5 factors passing

6/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-05-05)
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 238

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

01 238
General contractor

Use this page when the file covers multi-trade builds, bid packages, subcontract sequencing, and site delivery. It helps confirm whether 238 Specialty trade contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 238
Roofing project manager

Use this page when the file covers roofing crews, membrane installs, retrofit jobs, and envelope repairs. It helps confirm whether 238 Specialty trade contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 238
Concrete forming foreman

Use this page when the file covers foundations, formwork, pours, reinforcing schedules, and finishing crews. It helps confirm whether 238 Specialty trade contractors is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 238
Electrical subcontractor

Use this page when the file covers electrical installs, panel work, commercial fit-outs, and service connections. It helps confirm whether 238 Specialty trade contractors 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 crewsSite preparationRetrofit projects

Commonly confused with

237 — Heavy and civil engineering construction

providing specialized services of a type related to heavy and civil engineering construction, and n...

41 — Wholesale trade

wholesaling construction materials (See 41 Wholesale trade)

Source row

238Specialty trade contractors

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 238 cover?

Specialty trade contractors: This subsector comprises establishments primarily engaged in trade activities generally needed in the construction of buildings and structures, such as masonry, painting, or electrical work. The work performed may include new work, additions, alterations, mai...

Which level of the hierarchy is 238?

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

What is the parent of 238?

It rolls up to 23 Construction.

Should I stop at 238 or go lower?

4 lower-level item(s) sit under this branch: Foundation, structure, and building exterior contractors, Building equipment contractors, Building finishing contractors, Other specialty trade contractors.

Are official inclusion notes attached to 238?

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

Are there exclusion notes for 238?

Yes. 3 exclusion note(s) help separate this page from nearby codes.

Does 238 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, Site preparation, Retrofit projects.

Is there an ISIC mapping for 238?

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.