This subsector comprises establishments primarily engaged in retailing a general line of merchandise that may, or may not, include a general line of grocery items.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	General merchandise retailers
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Subsector
Parent code	44-45 - Retail trade
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

retailing a general line of building and home improvement materials (See 444110 Home centres (US))
retailing a general line of grocery items (See 445110 Supermarkets and other grocery retailers (except Convenience retailers) (US))
retailing a general line of used goods (See 459510 Used merchandise retailers (US))

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 — 2 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 455

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

01 455

E-commerce catalog lead

Use this page when the file covers online retail listings, SKU curation, marketplace feeds, and digital promotions. It helps confirm whether 455 General merchandise retailers is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 455

Apparel boutique owner

Use this page when the file covers clothing assortments, seasonal buying, store sales, and online-to-store inventory. It helps confirm whether 455 General merchandise retailers is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 455

Grocery store operator

Use this page when the file covers food retail shelves, perishables buying, in-store merchandising, and checkout operations. It helps confirm whether 455 General merchandise retailers is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 455

Electronics retail manager

Use this page when the file covers device sales, warranty counters, accessory merchandising, and in-store demos. It helps confirm whether 455 General merchandise retailers 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

Commonly confused with

444110 — Home centres

retailing a general line of building and home improvement materials (See 444110 Home centres (US))

445110 — Supermarkets and other grocery retailers (except Convenience retailers)

retailing a general line of grocery items (See 445110 Supermarkets and other grocery retailers (exc...

459510 — Used merchandise retailers

retailing a general line of used goods (See 459510 Used merchandise retailers (US))

Source row

455General merchandise retailers

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 455 cover?

General merchandise retailers: This subsector comprises establishments primarily engaged in retailing a general line of merchandise that may, or may not, include a general line of grocery items.

Which level of the hierarchy is 455?

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

What is the parent of 455?

It rolls up to 44-45 Retail trade.

Should I stop at 455 or go lower?

2 lower-level item(s) sit under this branch: Department stores, Warehouse clubs, Supercentres and other general merchandise retailers.

Are official inclusion notes attached to 455?

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

Are there exclusion notes for 455?

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

Does 455 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 Trade brokers, Consumer sales, Department stores, E-commerce sellers, Retail storefronts.

Is there an ISIC mapping for 455?

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.