Official definition
This Canadian industry comprises establishments primarily engaged in manufacturing tortillas.
Canadian industry
311830 Tortilla manufacturing
Fabrication de tortillas
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Tortilla manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31183 - Tortilla manufacturing |
| International correspondence | C1071* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-05-05 |
Canada-wide tax and filing context
Canada-wide business, tax, and filing context from the local country pack and tax pack.
| Characteristic | Description |
|---|---|
| Tax authority | Canada Revenue Agency (CRA) |
| Business identifier | Business 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 requirements | Business Number registration; Form T2125 (Statement of Business or Professional Activities) attached to T1; Form T2 (Corporation Income Tax Return); Form T5013; Form GST34 |
| Sector authority | No cluster authority recorded in the local country pack. |
Exclusions
- manufacturing canned tortillas (See 311420 Fruit and vegetable canning, pickling and drying (CAN))
- manufacturing frozen tortillas (See 311410 Frozen food manufacturing (CAN))
- manufacturing tortilla chips (See 31191 Snack food manufacturing)
Examples
- nixtamal milling
- tortilla, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
Source: STATCAN_TITLE, 2026-05-05
Classification Confidence Score
5 of 6 factors passing
8/ 10
Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-05-05)
International crosswalk — ISIC Rev. 4 mapping: C1071*
Previous edition migration — NAICS 2017 to 2022 continuity confirmed
Complete hierarchy — 5 levels confirmed in hierarchy
Size or threshold documented — SME thresholds documented in federal tax pack
Trade or export match — No direct HS code correspondence in current bundle
Legacy crosswalk — Legacy system (SIC 1980) retired in this region
Business Profiles
When you might need code 311830
These role examples come from the official title and example wording attached to this code.
01
311830
Tortilla manufacturing
Use this page when the business is directly described by the official title or definition for 311830 Tortilla manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
311830
nixtamal milling
Use this page when the activity is described in the official StatCan example wording as nixtamal milling. Compare the definition, exclusions, and nearby codes here before attaching 311830 Tortilla manufacturing to a business file.
Business categories in this branch
A rotating set of business activity examples linked to this part of the Canadian hierarchy.
In this section
- 311830Tortilla manufacturing
Commonly confused with
311420 — Fruit and vegetable canning, pickling and drying
manufacturing canned tortillas (See 311420 Fruit and vegetable canning, pickling and drying (CAN))
311410 — Frozen food manufacturing
manufacturing frozen tortillas (See 311410 Frozen food manufacturing (CAN))
31191 — Snack food manufacturing
manufacturing tortilla chips (See 31191 Snack food manufacturing)
ISIC Rev. 4 correspondence
C1071*Manufacture of bakery products
Approximate correspondence
Tortilla, manufacturing
US NAICS reference311830 - Tortilla Manufacturing
Source row
311830Tortilla manufacturing
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 311830 cover?
Tortilla manufacturing: This Canadian industry comprises establishments primarily engaged in manufacturing tortillas.
Which level of the hierarchy is 311830?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 311830?
It rolls up to 31183 Tortilla manufacturing.
Should I stop at 311830 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 311830?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 311830?
Yes. 3 exclusion note(s) help separate this page from nearby codes.
Does 311830 include illustrative examples?
Yes. 2 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Wood products, Consumer goods, Food processing, Metal fabrication.
Is there an ISIC mapping for 311830?
Yes. The page shows C1071* Manufacture of bakery products.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Tortilla Manufacturing.
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.