This subsector comprises establishments primarily engaged in operating recreation, amusement and gambling facilities and services. Examples of establishments in this subsector are golf courses, skiing facilities, marinas, recreational sports and fitness centres, bowling centres, amusement parks, amusement arcades and parlours, casinos, bingo halls, operators of video gaming terminals and operators of lotteries. There are establishments engaged in amusement, gambling and recreation activities in combination with other activities that are classified in other sectors. 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	Amusement, gambling and recreation industries
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Subsector
Parent code	71 - Arts, entertainment and recreation
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

horse race tracks (See 7112 Spectator sports)
operators of resort hotels, casino hotels, and recreation and vacation camps (See 721 Accommodation services)
providers of sightseeing and pleasure cruises (See 487 Scenic and sightseeing transportation)

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 713

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

01 713

Museum program curator

Use this page when the file covers exhibits, collections programming, visitor education, and cultural interpretation. It helps confirm whether 713 Amusement, gambling and recreation industries is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 713

Recreation camp director

Use this page when the file covers camp programs, activity schedules, staff coverage, and participant intake. It helps confirm whether 713 Amusement, gambling and recreation industries is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 713

Sports facility operator

Use this page when the file covers rink or field bookings, membership use, leagues, and facility maintenance. It helps confirm whether 713 Amusement, gambling and recreation industries is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 713

Performing arts venue manager

Use this page when the file covers shows, venue bookings, ticket operations, and backstage coordination. It helps confirm whether 713 Amusement, gambling and recreation industries 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

711Performing arts, spectator sports and related industries
712Heritage institutions
713Amusement, gambling and recreation industries

Commonly confused with

7112 — Spectator sports

horse race tracks (See 7112 Spectator sports)

721 — Accommodation services

operators of resort hotels, casino hotels, and recreation and vacation camps (See 721 Accommodation...

487 — Scenic and sightseeing transportation

providers of sightseeing and pleasure cruises (See 487 Scenic and sightseeing transportation)

Source row

713Amusement, gambling and recreation industries

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 713 cover?

Amusement, gambling and recreation industries: This subsector comprises establishments primarily engaged in operating recreation, amusement and gambling facilities and services. Examples of establishments in this subsector are golf courses, skiing facilities, marinas, recreational sports and fitness centr...

Which level of the hierarchy is 713?

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

What is the parent of 713?

It rolls up to 71 Arts, entertainment and recreation.

Should I stop at 713 or go lower?

3 lower-level item(s) sit under this branch: Amusement parks and arcades, Gambling industries, Other amusement and recreation industries.

Are official inclusion notes attached to 713?

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

Are there exclusion notes for 713?

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

Does 713 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, Gaming activities, Gambling industries.

Is there an ISIC mapping for 713?

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.