Canadian industry

237990 Other heavy and civil engineering construction

Autres travaux de génie civil

Official definition

This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in constructing heavy and civil engineering works. The type of work performed can be new work, reconstruction, rehabilitation, and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleOther heavy and civil engineering construction
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23799 - Other heavy and civil engineering construction
International correspondenceF4312*
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 authorityProvincial workers' compensation boards and provincial trades certification bodies

Inclusions

  • construction projects involving water resources, development of marine facilities, and open space recreational construction projects
  • specialized trade activities related to civil engineering construction projects

Exclusions

  • constructing highways, streets, and bridges (See 237310 Highway, street and bridge construction (US))
  • constructing oil and gas pipelines and related structures (See 237120 Oil and gas pipeline and related structures construction (US))
  • constructing power and communication transmission lines and related structures (See 237130 Power and communication line and related structures construction (US))
  • constructing water mains, sewers, and related structures (See 237110 Water and sewer line and related structures construction (US))
  • stadium construction, general contractors (See 236220 Commercial and institutional building construction (US))
  • trenching (except underwater) (See 238910 Site preparation contractors)

Examples

  • civil engineering (recreational) construction (e.g., golf course, playground, sports field/facilities, parks and trails)
  • civil engineering (recreational) construction (e.g., indoor ice rink, outdoor tennis court)
  • docks, piers and wharves, construction
  • earth retention system construction
  • flood control project construction
  • harbour and port facility construction
  • hydroelectric power plant construction
  • light rail system construction
  • miscellaneous heavy and civil engineering construction, construction management
  • nuclear waste disposal site construction
  • subway construction
  • tunnel construction
  • anchored earth retention contractors
  • athletic field (except stadiums), construction
  • avalanche protection, construction
  • breakwater construction
  • caissons (i.e., marine or pneumatic structures), construction
  • channel cutoff construction, general contractors
  • civil engineering (recreational) construction (e.g., golf course, playground, sports field/facilities, parks and trails)
  • civil engineering (recreational) construction (e.g., indoor ice rink, outdoor tennis court)
  • cofferdams, construction
  • construction management, dams
  • construction management, marine structures
  • construction management, mass transit
  • construction management, outdoor recreation facilities
  • construction management, tunnels
  • construction projects involving water resources, development of marine facilities, and open space recreational construction projects
  • cribbing (shore protection) and seawalls (wave protection), construction
  • dam construction
  • dikes (dykes) and other flood control structures, construction
  • docks, piers and wharves, construction
  • drainage project construction
  • drive-in movie facility construction
  • earth retention system construction
  • farm drainage tile installation
  • flood control project construction
  • floodway and drainage canals and ditches, construction
  • gabion construction
  • harbour and port facility construction
  • horizontal drilling (e.g., cable, pipeline, sewer installation)
  • hydroelectric generating facilities construction
  • hydroelectric power plant construction
  • installation of geomembrane containment liners for landfill
  • jetty construction, general contractors
  • land drainage contractor
  • levee and jetty construction, general contractors
  • light rail system construction
  • lock and waterway construction, general contractors
  • marine construction, general contractors
  • marine landing stage facilities, construction
  • microtunneling contractors
  • miscellaneous heavy and civil engineering construction, construction management
  • missile facilities construction and/or maintenance, general contractors
  • monorail construction
  • nuclear waste disposal site construction
  • other heavy and civil engineering construction water project (e.g., dredging canals, channels, waterways, ditches)
  • pile driving, marine
  • pipe-jacking contractors
  • pond construction, general contractors
  • power generating stations, hydroelectric, construction
  • railroad construction
  • railway construction (track, roadbed, trestles, signals, interlockers)
  • railway roadbed construction
  • recreation areas (open space), construction
  • recreational vehicle park construction
  • retaining walls, anchored (e.g., with piles, soil nails, tieback anchors), construction
  • revetment construction
  • riprapping installation, stone work erection
  • rock removal, underwater, contractor
  • sediment control system construction
  • shipping channel construction
  • ski tow erection, general contractors
  • specialized trade activities related to civil engineering construction projects
  • spillways, floodwater, construction
  • streetcar line construction
  • submarine rock removal, general contractors
  • subway construction
  • subway construction, general contractors
  • timber removal underwater, general contractors
  • trail building, general contractors
  • trenching, underwater
  • tunnel construction
  • waterpark construction

Classification Confidence Score

5 of 6 factors passing

8/ 10
Verified official sourcenaics-scian-2022-structure-v1-eng.csv (2026-05-05)
International crosswalkISIC Rev. 4 mapping: F4312*
Previous edition migrationNAICS 2017 to 2022 continuity confirmed
Complete hierarchy5 levels confirmed in hierarchy
Size or threshold documentedSME thresholds documented in federal tax pack
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 237990

These role examples come from the official title and example wording attached to this code.

01 237990
Other heavy and civil engineering construction

Use this page when the business is directly described by the official title or definition for 237990 Other heavy and civil engineering construction. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 237990
docks, piers and wharves, construction

Use this page when the activity is described in the official StatCan example wording as docks, piers and wharves, construction. Compare the definition, exclusions, and nearby codes here before attaching 237990 Other heavy and civil engineering construction to a business file.

03 237990
earth retention system construction

Use this page when the activity is described in the official StatCan example wording as earth retention system construction. Compare the definition, exclusions, and nearby codes here before attaching 237990 Other heavy and civil engineering construction to a business file.

04 237990
flood control project construction

Use this page when the activity is described in the official StatCan example wording as flood control project construction. Compare the definition, exclusions, and nearby codes here before attaching 237990 Other heavy and civil engineering construction to a business file.

Business Map

Business categories in this branch

A rotating set of business activity examples linked to this part of the Canadian hierarchy.

Civil worksBuilding tradesRenovation crewsSite preparationRetrofit projects

In this section

  • 237990Other heavy and civil engineering construction

Commonly confused with

237310 — Highway, street and bridge construction

constructing highways, streets, and bridges (See 237310 Highway, street and bridge construction (US...

237120 — Oil and gas pipeline and related structures construction

constructing oil and gas pipelines and related structures (See 237120 Oil and gas pipeline and rela...

237130 — Power and communication line and related structures construction

constructing power and communication transmission lines and related structures (See 237130 Power an...

237110 — Water and sewer line and related structures construction

constructing water mains, sewers, and related structures (See 237110 Water and sewer line and relat...

236220 — Commercial and institutional building construction

stadium construction, general contractors (See 236220 Commercial and institutional building constru...

ISIC Rev. 4 correspondence

F4312*Site preparation

Approximate correspondence

Microtunneling, soil stabilization using anchored earth procedures

US NAICS reference237990 - Other Heavy and Civil Engineering Construction

Source row

237990Other heavy and civil engineering construction

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 237990 cover?

Other heavy and civil engineering construction: This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in constructing heavy and civil engineering works. The type of work performed can be new work, reconstruction, rehabilitation, and repairs.

Which level of the hierarchy is 237990?

It is a canadian industry page in the NAICS Canada 2026 hierarchy.

What is the parent of 237990?

It rolls up to 23799 Other heavy and civil engineering construction.

Should I stop at 237990 or go lower?

This page already points to the exact six-digit Canadian industry in the current site structure.

Are official inclusion notes attached to 237990?

Yes. 2 inclusion note(s) are attached on this page.

Are there exclusion notes for 237990?

Yes. 6 exclusion note(s) help separate this page from nearby codes.

Does 237990 include illustrative examples?

Yes. 83 example row(s) are available for boundary checking.

What kinds of businesses often start from this page?

Examples in this branch include Civil works, Building trades, Renovation crews, Site preparation, Retrofit projects.

Is there an ISIC mapping for 237990?

Yes. The page shows F4312* Site preparation.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Other Heavy and Civil Engineering Construction.

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.