Canadian industry

238390 Other building finishing contractors

Entrepreneurs en autres travaux de finition de bâtiment

Official definition

This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in building finishing trade work. The work performed may include new work, additions, alterations, or maintenance and repairs.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic Description
Official titleOther building finishing contractors
ClassificationNAICS Canada 2022 Version 1.0
Publishing authorityStatistics Canada
Hierarchical levelCanadian industry
Parent code23839 - Other building finishing 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

Exclusions

  • applying or removing paint or wall coverings (See 238320 Painting and wall covering contractors)
  • finish carpentry (See 238350 Finish carpentry contractors)
  • installing drywall, plaster or insulation (See 238310 Drywall and insulation contractors (US))
  • installing or repairing wood floors, resilient flooring, and carpet (See 238330 Flooring contractors)
  • mechanical equipment building fixtures and fittings installation (See 238299 All other building equipment contractors (CAN))
  • setting tile or performing terrazzo work (See 238340 Tile and terrazzo contractors)

Examples

  • bath tub refinishing, on site
  • building fixtures and fittings (except mechanical equipment), installation
  • closet organizer system installation
  • concrete coating, glazing or sealing
  • modular furniture system attachment and installation
  • trade show exhibit installation and dismantling
  • weatherstripping installation
  • bath tub refinishing, contractors
  • bath tub refinishing, on site
  • bleachers, installation
  • building fixtures and fittings (except mechanical equipment), installation
  • caulking window services
  • closet organizer system installation
  • coating of concrete structures with plastics, contractors
  • concrete (damp, moisture, water and weather proofing)
  • concrete coating, glazing or sealing
  • dampproofing contractors
  • drapery track hardware installation
  • foundation coating or sealing
  • foundation dampproofing (including installing rigid foam insulation)
  • kitchens, custom metal counters and cabinets, installation
  • laboratory furniture and equipment, installation
  • lead lining walls for X-ray room, contractor
  • metal partitions (e.g., office, washroom), installation
  • modular furniture attachment and installation, partition installation, laboratory equipment furniture installation
  • modular furniture system attachment and installation
  • office furniture, modular systems, installation
  • panels, metal, installation
  • partitions, moveable and/or demountable, installation
  • sheet metal countertops, fabricated at the site of construction
  • shelving, metal, constructed on site
  • spectator seating installation, contractors
  • trade show exhibit installation and dismantling
  • ventilated wire shelving (i.e., closet organizing-type) installation
  • vibration isolation contractor
  • waterproofing, contractors
  • weatherstripping installation
  • window shades and blinds installation, 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 238390

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

01 238390
Other building finishing contractors

Use this page when the business is directly described by the official title or definition for 238390 Other building finishing contractors. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.

02 238390
bath tub refinishing, on site

Use this page when the activity is described in the official StatCan example wording as bath tub refinishing, on site. Compare the definition, exclusions, and nearby codes here before attaching 238390 Other building finishing contractors to a business file.

03 238390
building fixtures and fittings (except mechanical equipment), installation

Use this page when the activity is described in the official StatCan example wording as building fixtures and fittings (except mechanical equipment), installation. Compare the definition, exclusions, and nearby codes here before attaching 238390 Other building finishing contractors to a business file.

04 238390
closet organizer system installation

Use this page when the activity is described in the official StatCan example wording as closet organizer system installation. Compare the definition, exclusions, and nearby codes here before attaching 238390 Other building finishing 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

  • 238390Other building finishing contractors

Commonly confused with

238320 — Painting and wall covering contractors

applying or removing paint or wall coverings (See 238320 Painting and wall covering contractors)

238350 — Finish carpentry contractors

finish carpentry (See 238350 Finish carpentry contractors)

238310 — Drywall and insulation contractors

installing drywall, plaster or insulation (See 238310 Drywall and insulation contractors (US))

238330 — Flooring contractors

installing or repairing wood floors, resilient flooring, and carpet (See 238330 Flooring contractor...

238299 — All other building equipment contractors

mechanical equipment building fixtures and fittings installation (See 238299 All other building equ...

ISIC Rev. 4 correspondence

F4390*Other specialized construction activities

Approximate correspondence

Bathtubs, refinishing; drapery hardware, window shades and blinds, installation; custom metal kitchen cabinets and counters; concrete, sealing, coating and waterproofing

US NAICS reference238390 - Other Building Finishing Contractors

Source row

238390Other building finishing 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 238390 cover?

Other building finishing contractors: This Canadian industry comprises establishments, not classified to any other Canadian industry, primarily engaged in building finishing trade work. The work performed may include new work, additions, alterations, or maintenance and repairs.

Which level of the hierarchy is 238390?

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

What is the parent of 238390?

It rolls up to 23839 Other building finishing contractors.

Should I stop at 238390 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 238390?

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

Are there exclusion notes for 238390?

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

Does 238390 include illustrative examples?

Yes. 38 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 238390?

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: Other Building Finishing 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.