Subsector

326 Plastics and rubber products manufacturing

Fabrication de produits en plastique et en caoutchouc

Official definition

This subsector comprises establishments primarily engaged in making goods by processing raw rubber and plastics materials. Rubber and plastics-based activities are combined in the same subsector because the technical properties of these polymers are related. Generally, establishments classified in this subsector manufacture products made of just one material, rubber or plastics, with the major exception of tire manufacturing.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titlePlastics and rubber products manufacturing
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelSubsector
Parent code31-33 - Manufacturing
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 authorityNo cluster authority recorded in the local country pack.

Exclusions

  • compounding plastics resins from recycled materials (See 325991 Custom compounding of purchased resins (US))
  • manufacturing synthetic resins from basic organic chemicals (See 325210 Resin and synthetic rubber manufacturing (CAN))

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 326

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

01 326
Packaging line coordinator

Use this page when the file covers labeling, filling, sealing, palletizing, and contract packing. It helps confirm whether 326 Plastics and rubber products manufacturing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 326
Metal fabrication estimator

Use this page when the file covers custom metal jobs, fabrication quotes, welding loads, and shop planning. It helps confirm whether 326 Plastics and rubber products manufacturing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 326
Food plant production manager

Use this page when the file covers food processing lines, packaging shifts, quality holds, and plant throughput. It helps confirm whether 326 Plastics and rubber products manufacturing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 326
Plastics extrusion supervisor

Use this page when the file covers extrusion runs, resin changeovers, tooling setups, and output scheduling. It helps confirm whether 326 Plastics and rubber products manufacturing 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.

Wood productsConsumer goodsFood processingMetal fabrication

Source row

326Plastics and rubber products manufacturing

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 326 cover?

Plastics and rubber products manufacturing: This subsector comprises establishments primarily engaged in making goods by processing raw rubber and plastics materials. Rubber and plastics-based activities are combined in the same subsector because the technical properties of these polymers are related....

Which level of the hierarchy is 326?

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

What is the parent of 326?

It rolls up to 31-33 Manufacturing.

Should I stop at 326 or go lower?

2 lower-level item(s) sit under this branch: Plastic product manufacturing, Rubber product manufacturing.

Are official inclusion notes attached to 326?

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

Are there exclusion notes for 326?

Yes. 2 exclusion note(s) help separate this page from nearby codes.

Does 326 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 Wood products, Consumer goods, Food processing, Metal fabrication.

Is there an ISIC mapping for 326?

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.