Canadian industry

238110 Poured concrete foundation and structure contractors

Entrepreneurs en travaux de fondations et de structure en béton coulé

Official definition

This Canadian industry comprises establishments primarily engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titlePoured concrete foundation and structure contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23811 - Poured concrete foundation and structure contractors
International correspondenceF4390*
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

  • performing grout and shotcrete work

Exclusions

  • concrete sealing, coating, waterproofing, or dampproofing (See 238390 Other building finishing contractors)
  • constructing or paving streets, highways, and public sidewalks (See 237310 Highway, street and bridge construction (US))
  • erecting and dismantling forms for poured concrete (See 238190 Other foundation, structure and building exterior contractors (US))
  • paving residential driveways, commercial parking lots, and other private parking (See 238990 All other specialty trade contractors (US))

Examples

  • concrete footing and foundation contractors
  • concrete resurfacing
  • mud-jacking contractors
  • retaining walls, poured concrete, construction
  • shotcrete contractors
  • cement finishing
  • cement work
  • chimneys, concrete, construction
  • concrete finishing, contractors
  • concrete floor finishing and surfacing
  • concrete footing and foundation contractors
  • concrete paving of residential and commercial driveways and parking areas
  • concrete pouring
  • concrete pumping (placement)
  • concrete repair
  • concrete resurfacing
  • foundations, building, poured concrete, contractors
  • grouting foundation work, contractors
  • gunite work on construction projects
  • gunning concrete
  • mud-jacking contractors
  • performing grout and shotcrete work
  • retaining walls, poured concrete, construction
  • shotcrete contractors

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: F4390*
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 238110

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

01 238110
Poured concrete foundation and structure contractors

Use this page when the business is directly described by the official title or definition for 238110 Poured concrete foundation and structure contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238110
concrete footing and foundation contractors

Use this page when the activity is described in the official StatCan example wording as concrete footing and foundation contractors. Compare the definition, exclusions, and nearby codes here before attaching 238110 Poured concrete foundation and structure contractors to a business file.

03 238110
concrete resurfacing

Use this page when the activity is described in the official StatCan example wording as concrete resurfacing. Compare the definition, exclusions, and nearby codes here before attaching 238110 Poured concrete foundation and structure contractors to a business file.

04 238110
mud-jacking contractors

Use this page when the activity is described in the official StatCan example wording as mud-jacking contractors. Compare the definition, exclusions, and nearby codes here before attaching 238110 Poured concrete foundation and structure contractors 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

  • 238110Poured concrete foundation and structure contractors

Commonly confused with

238390 — Other building finishing contractors

concrete sealing, coating, waterproofing, or dampproofing (See 238390 Other building finishing cont...

237310 — Highway, street and bridge construction

constructing or paving streets, highways, and public sidewalks (See 237310 Highway, street and brid...

238190 — Other foundation, structure and building exterior contractors

erecting and dismantling forms for poured concrete (See 238190 Other foundation, structure and buil...

238990 — All other specialty trade contractors

paving residential driveways, commercial parking lots, and other private parking (See 238990 All ot...

ISIC Rev. 4 correspondence

F4390*Other specialized construction activities

Approximate correspondence

Poured concrete foundation and structure contractors

US NAICS reference238110 - Poured Concrete Foundation and Structure Contractors

Source row

238110Poured concrete foundation and structure contractors

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 238110 cover?

Poured concrete foundation and structure contractors: This Canadian industry comprises establishments primarily engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, a...

Which level of the hierarchy is 238110?

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

What is the parent of 238110?

It rolls up to 23811 Poured concrete foundation and structure contractors.

Should I stop at 238110 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 238110?

Yes. 1 inclusion note(s) are attached on this page.

Are there exclusion notes for 238110?

Yes. 4 exclusion note(s) help separate this page from nearby codes.

Does 238110 include illustrative examples?

Yes. 24 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 238110?

Yes. The page shows F4390* Other specialized construction activities.

Does this page show a US NAICS reference?

Yes. A same-code US reference is attached: Poured Concrete Foundation and Structure Contractors.

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.