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 Services
181 - Fishing and Miscellaneous Farming
30 - Logging 
174 - Tobacco and Mushroom Farms 
33 - Mill Products and Forestry Services    
570 - General Trucking 
190 - Landscaping and Related Services 
B Mining, Quarrying and Oil and 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 and Camping
D2 Public Administration 845 - Local Government Services 
861 - Treatment Clinics and Specialized Services 
D3 Hospitals 853 - Hospitals 
E1 Food, Textiles and Related Manufacturing 301 - Clothing, Fibre and Yarn
289 - Cloth, Carpets and Textile Products
223 - Biscuits, Snack Foods and Other Food Products
220 - Other Bakery Products
230 - Alcoholic Beverages
207 - Meat and Fish Products
226 - Crushed and Ground Foods
214 - Fruit and Vegetable Products 
210 - Poultry Products
216 - Dairy Products
222 - Confectionery
231 - Soft Drinks
261 - Plastic Film and Sheeting 
607 - Specialty Food Stores
919 - Restaurants and Catering
E2 Non-Metallic and Mineral Manufacturing  263 - Other Plastic Operations
308 - Millwork and Other Wood Industries 
501 - Non-Metallic Mineral Products
496 - Concrete Products
33 - Mill Products and Forestry Services  
312 - Wooden Box and Pallets 
374 - Doors and Windows
497 - Ready-Mix Concrete  
238 - Other Rubber Products
502 - Glass Products
341 - Paper Products
258 - Foamed and Expanded Plastic Operations
421 - Other Motor Vehicle Parts and Equipment
338 - Folding Cartons 
41 - Corrugated Boxes
39 - Pulp, Newsprint and Specialty Paper  
485 - Bricks, Ceramics and Abrasives
261 - Plastic Film and Sheeting 
36 - Veneers, Plywood and Wood Preservation
764 - Homebuilding 
375 - Structural and Architectural Products
E3 Printing, Petroleum and Chemical Manufacturing 333 - Printing, Platemaking and Binding
524 - Chemical Industries
512 - Resins, Paint, Ink and Adhesives
517 - Soap and Toiletries
514 - Pharmaceuticals and Medicines
507 - Petroleum and Coal Products
301 - Clothing, Fibre and Yarn 
958 - Technical and Business Services
E4 Metal, Transportation Equipment and Furniture Manufacturing  385 - Machine Shops
311 - Wooden Cabinets
387 - Other Metal Fabricating Industries 
375 - Structural and Architectural Products
325 - Wooden and Other Non-Metal Furniture 
377 - Coating of Metal Products
374 - Doors and Windows
390 - Other Stamped and Pressed Metal Products 
421 - Other Motor Vehicle Parts and Equipment
323 - Metal Furniture 
379 - Hardware, Tools and Cutlery
432 - Trucks, Buses and Trailers
393 - Wire Products
419 - Motor Vehicle Assembly 
328 - Furniture Parts and Fixtures 
417 - Aircraft and Aircraft Parts
322 - Upholstered Furniture 
424 - Motor Vehicle Stampings 
361 - Non-Ferrous Metal Industries
352 - Steel and Other Smelting and Refining Industries
442 - Railroad Rolling Stock 
737 - Millwrighting and Welding 
428 - Motor Vehicle Fabric Accessories 
358 - Foundries
389 - Metal Closures & Containers
764 - Homebuilding 
408 - Boilers, Pumps and Fans 
425 - Motor Vehicle Wheels and Brakes 
420 - Motor Vehicle Engine and Parts
468 - Electronic Equipment and Other Communication Devices
466 - Communication and Energy Wire Products 
529 - Jewellery and Instruments 
751 - Siding and Outside Finishing 
636 - Other Sales
707 - Mechanical and Sheet Metal Work
E5 Machinery, Electrical Equipment and Miscellaneous Manufacturing  533 - Signs and Displays  
403 - Other Machinery and Equipment 
529 - Jewellery and Instruments 
411 - Agricultural, Construction and Mining Machinery
382 - Metal Dies, Moulds and Patterns
477 - Industrial Electrical Equipment
542 - Other Manufactured Products
383 - Heating, Refrigeration and Air Conditioning Equipment
402 - Major Appliances and Transmission Equipment 
538 - Sporting Goods and Toys
460 - Lighting and Small Electrical Appliances
408 - Boilers, Pumps and Fans 
468 - Electronic Equipment and Other Communication Devices
420 - Motor Vehicle Engines and Parts
466 - Communication and Energy Wire Products 
406 - Elevators and Escalators 
289 - Cloth, Carpets and Textile Products
E6 Computer and Electronic Manufacturing 468 - Electronic Equipment and Other Communication Devices
529 - Jewellery and Instruments 
466 - Communication and Energy Wire Products 
F1 Rail, Water, Truck Transportation and Postal Service  570 - General Trucking 
580 - Miscellaneous Transport Industries
577 - Courier Services
711 - Roadbuilding and Excavating
F2 Air, Transit, Ground Passenger, Recreational and Pipeline Transportation, Courier Services and Warehousing  570 - General Trucking 
958 - Technical and Business Services
580 - Miscellaneous Transport Industries
577 - Courier Services
560 - Warehousing
551 - Air Transport Industries
584 - School Buses
553 - Air Transport Services
612 - Agricultural Products, Sales
190 - Landscaping and Related Services 
711 - Roadbuilding and Excavating
G1 Building Construction 764 - Homebuilding 
723 - Industrial, Commercial and Institutional Construction
719 - Inside Finishing 
923 - Janitorial Services
751 - Siding and Outside Finishing 
958 - Technical and Business Services
190 - Landscaping and Related Services 
707 - Mechanical and Sheet Metal Work
704 - Electrical and Incidental Construction Services
728 - Roofing
741 - Masonry 
570 - General Trucking 
711 - Roadbuilding and Excavating
908 - Other Real Estate Services
G2 Infrastructure Construction 711 - Roadbuilding and Excavating
732 - Heavy Civil Construction
830 - Power and Telecommunication Lines
764 - Homebuilding 
190 - Landscaping and Related Services 
723 - Industrial, Commercial and Institutional Construction 
704 - Electrical and Incidental Construction Services
707 - Mechanical and Sheet Metal Work
G3 Foundation, Structure and Building Exterior Construction 751 - Siding and Outside Finishing 
764 - Homebuilding 
728 - Roofing 
741 - Masonry
737 - Millwrighting and Welding 
748 - Form Work and Demolition 
923 - Janitorial Services 
719 - Inside Finishing 
190 - Landscaping and Related Services 
723 - Industrial, Commercial and Institutional Construction 
681 - Lumber and Builders Supply
704 - Electrical and Incidental Construction Services
G4 Building Equipment Construction 707 - Mechanical and Sheet Metal Work
704 - Electrical and Incidental Construction Services
737 - Millwrighting and Welding 
406 - Elevators and Escalators 
764 - Homebuilding
636 - Other Sales
719 - Inside Finishing 
751 - Siding and Outside Finishing 
668 - Computer, Electronic and Electrical Equipment, Sales
723 - Industrial, Commercial and Institutional Construction 
711 - Roadbuilding and Excavation
923 - Janitorial Services 
G5 Specialty Trades Construction 719 - Inside Finishing 
711 - Roadbuilding and Excavation
764 - Homebuilding
704 - Electrical and Incidental Construction Services
751 - Siding and Outside Finishing 
723 - Industrial, Commercial and Institutional Construction 
732 - Heavy Civil Construction
748 - Form Work and Demolition 
190 - Landscaping and Related Services 
570 - General Trucking
636 - Other Sales
737 - Millwrighting and Welding 
923 - Janitorial Services 
707 - Mechanical and Sheet Metal Work
311 - Wooden Cabinets
533 - Signs and Displays
728 - Roofing 
H1 Petroleum, Food, Motor Vehicle and Miscellaneous Wholesale  636 - Other Sales
604 - Food, Sales
689 - Waste Materials Recycling 
612 - Agricultural Products, Sales
633 - Petroleum Products, Sales
630 - Vehicle Services and Repairs
670 - Machinery and Other Vehicles, Sales 
657 - Automobile and Truck Dealers
681 - Lumber and Builders Supply
H2 Personal and Household Goods, Building Materials and Machinery Wholesale 636 - Other Sales
670 - Machinery and Other Vehicles, Sales 
668 - Computer, Electronic and Electrical Equipment, Sales
958 - Technical and Business Services
638 - Pharmacies
681 - Lumber and Builders Supply
685 - Metal Products, Wholesale 
707 - Mechanical and Sheet Metal Work
704 - Electrical and Incidental Construction Services
387 - Other Metal Fabricating Industries 
468 - Electronic Equipment and Other Communication Devices
641 - Clothing Stores
711 - Roadbuilding and Excavation
I1 Motor Vehicles, Building Materials and Food and Beverage Retail 606 - Grocery and Convenience Stores
633 - Petroleum Products, Sales
604 - Food, Sales
607 - Specialty Food Stores 
636 - Other Sales
657 - Automobile and Truck Dealers
681 - Lumber and Builders Supply
670 - Machinery and Other Vehicles, Sales 
630 - Vehicle Services and Repairs
919 - Restaurants and Catering
751 - Siding and Outside Finishing 
764 - Homebuilding
181 - Fishing and Miscellaneous Farming
933 - Equipment Rental and Repair Services
I2 Furniture, Home Furnishings, Clothing and Clothing Accessories Retail 641 - Clothing Stores
636 - Other Sales
719 - Inside Finishing 
668 - Computer, Electronic and Electrical Equipment, Sales
I3 Electronics, Appliances, Health and Personal Care Retail 638 - Pharmacies
668 - Computer, Electronic and Electrical Equipment, Sales
636 - Other Sales
607 - Specialty Food Stores
I4 Specialized Retail and Department Stores 636 - Other Sales
230 - Alcoholic Beverages
641 - Clothing Stores
604 - Food, Sales
670 - Machinery and Other Vehicles, Sales 
J Information and Culture 335 - Publishing
962 - Advertising and Entertainment
983 - Communications Industries 
817 - Educational Facilities
K Finance, Management and Leasing 905 - Apartment and Condominium Services
908 - Other Real Estate Services
956 - Legal and Financial Services
933 - Equipment Rental and Repair Services
670 - Machinery and Other Vehicles, Sales 
657 - Automobile and Truck Dealers
958 - Technical and Business Services
962 - Advertising and Entertainment
921 - Hotels, Motels and Camping
764 - Homebuilding
723 - Industrial, Commercial and Institutional Construction 
L Professional, Scientific and Technical  958 - Technical and Business Services
956 - Legal and Financial Services
962 - Advertising and Entertainment
704 - Electrical and Incidental Construction Services
184 - Poultry Farms and Agricultural Services
875 - Professional Offices and Agencies
845 - Local Government Services 
764 - Homebuilding
668 - Computer, Electronic and Electrical Equipment, Sales
723 - Industrial, Commercial and Institutional Construction 
M Administration, Services to Buildings, Dwellings and Open Spaces 923 - Janitorial Services 
190 - Landscaping and Related Services 
958 - Technical and Business Services
911 - Security and Investigative Services
570 - General Trucking
944 - Personal Services
748 - Form Work and Demolition 
933 - Equipment Rental and Repair Services
723 - Industrial, Commercial & Institutional Construction 
956 - Legal and Financial Services
707 - Mechanical and Sheet Metal Work
764 - Homebuilding
159 - Livestock Farms
636 - Other Sales
719 - Inside Finishing 
711 - Roadbuilding and Excavation
704 - Electrical and Incidental Construction Services
751 - Siding and Outside Finishing 
30 - Logging 
830 - Power and Telecommunication Lines
N1 Ambulatory Heath Care 875 - Professional Offices and Agencies
857 - Nursing Services
861 - Treatment Clinics and Specialized Services 
638 - Pharmacies
944 - Personal Services
590 - Ambulance Services
N2 Nursing and Residential Care Facilities 851 - Homes for Nursing Care
852 - Homes for Residential Care
858 - Group Homes
861 - Treatment Clinics and Specialized Services 
N3 Social Assistance 861 - Treatment Clinics and Specialized Services 
875 - Professional Offices and Agencies
857 - Nursing Services
O Leisure and Hospitality 919 - Restaurants and Catering
921 - Hotels, Motels and Camping
937 - Recreational Services and Facilities 
817 - Educational Facilities
962 - Advertising and Entertainment
529 - Jewellery and Instruments 
633 - Petroleum Products, Sales
670 - Machinery and Other Vehicles, Sales 
606 - Grocery and Convenience Stores
607 - Specialty Food Stores
P Other Services 

944 - Personal Services
981 - Membership Organizations 
905 - Apartment and Condominium Services
707 - Mechanical and Sheet Metal Work
933 - Equipment Rental and Repair Services
958 -Technical and Business Services
975 - Linen and Laundry Services
875 - Professional Offices and Agencies
636 - Other Sales
908 - Other Real Estate Services
322 - Upholstered Furniture 
923 - Janitorial Services 
184 - Poultry Farms and Agricultural Services
737 - Millwrighting and Welding 
657 - Automobile and Truck Dealers
962 - Advertising and Entertainment
670 - Machinery and Other Vehicles, Sales 
668 - Computer, Electronic and Electrical Equipment, Sales
570 - General Trucking
704 - Electrical and Incidental Construction Services
411 - Agricultural, Construction and Mining Machinery
477 - Industrial Electrical Equipment
633 - Petroleum Products, Sales

630 - Vehicle Services and Repairs