Rate group to class mapping

With the implementation of the new rate setting model in January 2020, we updated our classification structure to align with the North American Industry Classification System (NAICS).

As part of transition to the new model, all Schedule 1 businesses have mapped to one (or more) of the new classes/subclasses.

This table shows where businesses have mapped to under the new model based on their predominant rate group under the old system. 

Please note:

  • data as of January 2019
  • each business is counted only once based on their predominant NAICS code
Predominant rate framework class/subclass Rate group corresponding to the predominant classification unit
A Agriculture 167 - Field Crop, Fruit and Vegetable Farms
159 - Livestock Farms
184 - Poultry Farms and Agricultural & Animal Services
181 - Fishing and Miscellaneous Farming
30 - Logging 
174 - Tobacco Farms 
33 - Forestry Services  
570 - General Trucking and Supply of Drivers & Helpers
190 - Landscaping and Related Services 
B Mining, Quarrying and Oil & Gas Extraction 134 - Aggregates
119 - Other Mines
110 - Gold Mines
113 - Nickel Mines
C Utilities 835 - Oil, Power and Water Distribution
833 -Electric Power Generation 
D1 Educational Services 817 - Educational Facilities
810 - School Boards
921 - Hotels, Motels & Camping
D2 Public Administration 845 - General Municipal / Regional Operations
861 - Treatment Clinics & Specialized Services 
D3 Hospitals 853 - Hospitals 
E1 Food, Textiles & Related Manufacturing 301 - Clothing & Textiles 
289 - Cloth, Carpets and Textile Products
223 - Biscuits, Snack Foods & Other Food Products
220 - Other Bakerty Products
230 - Alcoholic Beverages
207 - Meat and Meat Products
226 - Flour, Cereal Foods, Feed, Food Oils, Sugar, & other grown  items for human and livestock consumption
214 - Canning Fruits & Vegetables
210 - Poultry Operations
216 - Fluid Milk & Other Dairy Products
222 - Chewing Gum, Sugar and Chocolate Confectionery
231 - Soft Drinks
261 -Plastic Film & Sheeting and Other Coatings
607 - Bakery Product Stores
919 - Supply of labour, Restaurant/Catering & Restaurants
E2 Non-Metallic & Mineral Manufacturing  263 - Other Plastic Operations
308 - Millwork and Other Wood Industries 
501 - Non-Metallic Mineral Insulation Material Operations 
496 - Other Concrete Products
33 - Forestry Services  
312 - Wooden Box and Pallet Operations 
374 - Wooden & Other Door and Window Operations 
497 - Ready-Mix Concrete Operations 
238 - Other Rubber Operations
502 - Glass Products
341 - Coated and Treated Products
258 - Foamed and Expanded Plastic Operations
421 - Motor Vehicle Plastic Parts 
338 - Paperhold Folding Cartons 
41 - Corrugated Box Operations 
39 - Pulp and Newsprint and Other Paper Operations 
485 - Brick, Tiles and Clay Products
261 -Plastic Film & Sheeting and Other Coatings
36 - Veneer, Plywood and Other Wood Operations
764 - Homebuilding Operations
375 - Structural and Architectural Products
E3 Printing, Petroleum & Chemical Manufacturing 333 - Printing, Platemaking  and Binding
524 - Industrial Inorganic Chemicals 
512 - Resins, Paint, Ink and Adhesives
517 - Soap and Toiletries
514 - Pharmaceuticals and Medicines
507 -Refined Petroleum Products
301 - Clothing & Textiles 
958 -Technical and Business Services
E4 Metal, Transportation Equipment & Furniture Manufacturing  385 - Machine Shops
311 - Wooden Cabinets
387 - Other Metal Fabricating Industries 
375 - Structural and Architectural Products
325 - Coffins and Caskets and Wooden Household Furniture 
377 - Coating 
374 - Wooden & Other Door and Window Operations 
390 - Other Stamped and Perssed Metal Products 
421 - Motor Vehicle Plastic Parts 
323 - Metal Furniture & Fixtures
379 - Basic Hardware
432 - Truck, Bus Body and Commercial Trailer Operations 
393 - Wire & Spring Products, Buttons and Buckles
419 - Motor Vehicle Assembly Operations
328 - Other Furniture Parts and Fixtures 
417 -Aircraft & Aerospace Manufacturing 
322 - Upholsterd Furniture 
424 - Motor Vehicle Stamping 
361 - Aluminum Production 
352 - Other Primary Smelting & Refining Operations
442 - Railroad Rolling Stock Operations
737 - Millwrighting and Welding 
428 - Motor Vehicle Fabric Accessor Oprations 
358 - Iron Foundries
389 - Metal Closures & Containers
764 - Homebuilding Operations
408 - Power Boiler and Heat Exchanger Operations 
425 - Motor Vehicle Wheel and Brake Operations
420 - Motor Vehicle Engine and Parts
468 - Multiple Metal Products
466 - Communication and Energy Wire Products 
529 - Arts, Crafts, Jewellery and Instruments 
751 - Siding and Outside Finishing 
636 -Other Sales
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
E5 Machinery, Electrical Equipment & Miscellaneous Manufacturing  533 - Sign and Display Operations 
403 - Other Machinery & Equipment Operations
529 - Arts, Crafts, Jewellery and Instruments 
411 - Argicultural & Industrial Machinery
382 - Metal Dies, Moulds and Patterns
477 - Electrical Switchgear & Industrial Electrical Equipment
542 - Other Manufacturing Operations 
383 - Heating & Cooling Equipment 
402 - Major Appliance, Turbine and Mechanical Power Transmission Equipment 
538 - Sporting Goods, Brooms Brushes & Mops
460 - Small Electrical Appliances & Fixtures Operations 
408 - Power Boiler and Heat Exchanger Operations 
468 - Multiple Metal Products
420 - Motor Vehicle Engine and Parts
466 - Communication and Energy Wire Products 
406 - Elevators and Escalators 
289 - Cloth, Carpets and Textile Products
E6 Computer & Electronic Manufacturing 468 - Multiple Metal Products
529 - Arts, Crafts, Jewellery and Instruments 
466 - Communication and Energy Wire Products
F1 Rail, Water, Truck Transportation & Postal Service  570 - General Trucking and Supply of Drivers & Helpers
580 - Miscellaneous Transport Industries
577 - Courier Services
711 - Gas Distribution & Highway / Street Construction
F2 Air, Transit, Ground Passenger, Recreational & Pipeline Transportation, Courier Services and Warehousing  570 - General Trucking and Supply of Drivers & Helpers
958 -Technical and Business Services
580 - Miscellaneous Transport Industries
577 - Courier Services
560 - Marine Cargo 
551 - Air Transport 
584 - School Bus Operations
553 - Airport Operations and Air Travel Services
612 - Seeds, Wholesale & Grain Elevator Services
190 - Landscaping and Related Services 
711 - Gas Distribution & Highway / Street Construction
G1 Building Construction 764 - Homebuilding Operations
723 - Industrial Construction & Construction Project Management 
719 - Inside Finishing 
923 - Janitorial Operations & Window Tinting of Buildings 
751 - Siding and Outside Finishing 
958 -Technical and Business Services
190 - Landscaping and Related Services 
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
704 - Electrical and Incidental Construction & Testing Services
728 - Roof Shingling & Other Roofing 
741 - Masonry Operations
570 - General Trucking and Supply of Drivers & Helpers
711 - Gas Distribution & Highway / Street Construction
908 -Other Real Estate Services
G2 Infrastructure Construction 711 - Gas Distribution & Highway / Street Construction
732 -Infrastructure Construction
830 - Power and Telecommunication Transmission Lines
764 - Homebuilding Operations
190 - Landscaping and Related Services 
723 - Industrial Construction & Construction Project Management 
704 - Electrical and Incidental Construction & Testing Services
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
G3 Foundation, Struture & Building Exterior Construction 751 - Siding and Outside Finishing 
764 - Homebuilding Operations
728 - Roof Shingling & Other Roofing 
741 - Masonry Operations
737 - Millwrighting and Welding 
748 - Other Services to Buildings 
923 - Janitorial Operations & Window Tinting of Buildings 
719 - Inside Finishing 
190 - Landscaping and Related Services 
723 - Industrial Construction & Construction Project Management 
681 - Forest Products, Wholesale
704 - Electrical and Incidental Construction & Testing Services
G4 Building Equipment Construction 707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
704 - Electrical and Incidental Construction & Testing Services
737 - Millwrighting and Welding 
406 - Elevators and Escalators 
764 - Homebuilding Operations
636 -Other Sales
719 - Inside Finishing 
751 - Siding and Outside Finishing 
668 - Office and Store Equipment Sales
723 - Industrial Construction & Construction Project Management 
711 - Gas Distribution & Highway / Street Construction
923 - Janitorial Operations & Window Tinting of Buildings 
G5 Specialty Trades Construction 719 - Inside Finishing 
711 - Gas Distribution & Highway / Street Construction
764 - Homebuilding Operations
704 - Electrical and Incidental Construction & Testing Services
751 - Siding and Outside Finishing 
723 - Industrial Construction & Construction Project Management 
732 -Infrastructure Construction
748 - Other Services to Buildings 
190 - Landscaping and Related Services 
570 - General Trucking and Supply of Drivers & Helpers
636 -Other Sales
737 - Millwrighting and Welding 
923 - Janitorial Operations & Window Tinting of Buildings 
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
311 - Wooden Cabinets
533 - Sign and Display Operations 
728 - Roof Shingling & Other Roofing 
H1 Petroleum, Food, Motor Vehicle & Miscellaneous Wholesale  636 -Other Sales
604 - Food & Beverage, Sales
689 -Waste Materials Recycling 
612 - Seeds, Wholesale & Grain Elevator Services
633 - Petroleum Products, Sales
630 - Automotive Salvaging & Repair
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
657 - Automobile & Truck Rental, Sale and Vehicle Imports
681 - Forest Products, Wholesale
H2 Personal & Household Goods, Building Materials and Machinery Wholesale 636 -Other Sales
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
668 - Office and Store Equipment Sales
958 -Technical and Business Services
638 - Drugs & Toiletries, Sales
681 - Forest Products, Wholesale
685 - Metal Products, Wholesale 
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
704 - Electrical and Incidental Construction & Testing Services
387 - Other Metal Fabricating Industries 
468 - Multiple Metal Products
641 - Clothing Stores
711 - Gas Distribution & Highway / Street Construction
I1 Motor Vehicles, Building Materials and Food & Beverage Retail 606 - Grocery and Convenience Stores and Duty Free Shops
633 - Petroleum Products, Sales
604 - Food & Beverage, Sales
607 - Bakery Product Stores
636 -Other Sales
657 - Automobile & Truck Rental, Sale and Vehicle Imports
681 - Forest Products, Wholesale
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
630 - Automotive Salvaging & Repair
919 - Supply of labour, Restaurant/Catering & Restaurants 
751 - Siding and Outside Finishing 
764 - Homebuilding Operations
181 - Fishing and Miscellaneous Farming
933 - Other Repair & Leasing Services
I2 Furniture, Home Furnishings, Clothing & Clothing Accessories Retail 641 - Clothing Stores
636 -Other Sales
719 - Inside Finishing 
668 - Office and Store Equipment Sales
I3 Electronics, Appliances, Health & Personal Care Retail 638 - Drugs & Toiletries, Sales
668 - Office and Store Equipment Sales
636 -Other Sales
607 - Bakery Product Stores
I4 Specialized Retail & Department Stores 636 -Other Sales
230 - Alcoholic Beverages
641 - Clothing Stores
604 - Food & Beverage, Sales
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
J Information and Culture 335 - Publishing
962 - Advertising and Entertainment
983 - Telecommunications Industries 
817 - Educational Facilities
K Finance, Management & Leasing 905 - Operators of Apartment Buildings 
908 -Other Real Estate Services
956 - Supply of Clerical Labour
933 - Other Repair & Leasing Services
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
657 - Automobile & Truck Rental, Sale and Vehicle Imports
958 -Technical and Business Services
962 - Advertising and Entertainment
921 - Hotels, Motels & Camping
764 - Homebuilding Operations
723 - Industrial Construction & Construction Project Management 
L Professional, Scientific & Technical  958 -Technical and Business Services
956 - Supply of Clerical Labour
962 - Advertising and Entertainment
704 - Electrical and Incidental Construction & Testing Services
184 - Poultry Farms and Agricultural & Animal Services
875 - Professional Offices and Agencies
845 - General Municipal / Regional Operations
764 - Homebuilding Operations
668 - Office and Store Equipment Sales
723 - Industrial Construction & Construction Project Management 
M Administration, Services to Buildings, Dwellings & Open Spaces 923 - Janitorial Operations & Window Tinting of Buildings 
190 - Landscaping and Related Services 
958 -Technical and Business Services
911 - Security and Investigative Services
570 - General Trucking and Supply of Drivers & Helpers
944 - Domestic & Miscellaneous Services
748 - Other Services to Buildings 
933 - Other Repair & Leasing Services
723 - Industrial Construction & Construction Project Management 
956 - Supply of Clerical Labour
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
764 - Homebuilding Operations
159 - Livestock Farms
636 -Other Sales
719 - Inside Finishing 
711 - Gas Distribution & Highway / Street Construction
704 - Electrical and Incidental Construction & Testing Services
751 - Siding and Outside Finishing 
30 - Logging 
830 - Power and Telecommunication Transmission Lines
N1 Ambulatory Heath Care 875 - Professional Offices and Agencies
857 - Nursing and Other Health Care Operations
861 - Treatment Clinics & Specialized Services 
638 - Drugs & Toiletries, Sales
944 - Domestic & Miscellaneous Services
590 - Ambulance Services
N2 Nursing & Residential Care Facilities 851 - Homes for Nursing Care
852 - Residential Home Operations
858 - Group Homes
861 - Treatment Clinics & Specialized Services 
N3 Social Assistance 861 - Treatment Clinics & Specialized Services 
875 - Professional Offices and Agencies
857 - Nursing and Other Health Care Operations
O Leisure & Hospitality 919 - Supply of labour, Restaurant/Catering & Restaurants 
921 - Hotels, Motels & Camping
937 -Other Sports & Recreational Clubs Dance Halls, Studios and Schools 
817 - Educational Facilities
962 - Advertising and Entertainment
529 - Arts, Crafts, Jewellery and Instruments 
633 - Petroleum Products, Sales
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
606 - Grocery and Convenience Stores and Duty Free Shops
607 - Bakery Product Stores
P Other Services  630 - Automotive Salvaging & Repair
944 - Domestic & Miscellaneous Services
981 - Cultural & Membership Organizations 
905 - Operators of Apartment Buildings 
707 - Plumbing, Heating and Cooling and Mechanical & Sheet Metal Work
933 - Other Repair & Leasing Services
958 -Technical and Business Services
975 - Laundry and Dry Cleaning Services
875 - Professional Offices and Agencies
636 -Other Sales
908 -Other Real Estate Services
322 - Upholsterd Furniture 
923 - Janitorial Operations & Window Tinting of Buildings 
184 - Poultry Farms and Agricultural & Animal Services
737 - Millwrighting and Welding 
657 - Automobile & Truck Rental, Sale and Vehicle Imports
962 - Advertising and Entertainment
670 - Other Motor Vehicles & Trailers, Industrial Equipment, Sales & Leasing
668 - Office and Store Equipment Sales
570 - General Trucking and Supply of Drivers & Helpers
704 - Electrical and Incidental Construction & Testing Services
411 - Argicultural & Industrial Machinery
477 - Electrical Switchgear & Industrial Electrical Equipment
633 - Petroleum Products, Sales