Official definition
This Canadian industry comprises establishments primarily engaged in brewing beer, ale, malt liquors and non-alcoholic beer.
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Breweries |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 31212 - Breweries |
| International correspondence | C1103* |
| 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
- bottling purchased malt beverages (See 413220 Alcoholic beverage merchant wholesalers (CAN))
- manufacturing malt (See 31121 Flour milling and malt manufacturing)
Examples
- beer breweries
- beer breweries
- brewed beer, manufacturing
- grain, brewers', spent, manufacturing
- lager, porter, stout, ale, brewing
- malt liquor, brewing
- non-alcoholic beer (e.g., near beer), brewing
Who is this code for
This code typically applies to:
Also relevant for
beer breweriesbrewed beer, manufacturinggrain, brewers', spent, manufacturinglager, porter, stout, ale, brewingmalt liquor, brewing
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: C1103*
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 312120
These role examples come from the official title and example wording attached to this code.
01
312120
Breweries
Use this page when the business is directly described by the official title or definition for 312120 Breweries. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
312120
beer breweries
Use this page when the activity is described in the official StatCan example wording as beer breweries. Compare the definition, exclusions, and nearby codes here before attaching 312120 Breweries to a business file.
03
312120
brewed beer, manufacturing
Use this page when the activity is described in the official StatCan example wording as brewed beer, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312120 Breweries to a business file.
04
312120
grain, brewers', spent, manufacturing
Use this page when the activity is described in the official StatCan example wording as grain, brewers', spent, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 312120 Breweries 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
- 312120Breweries
Commonly confused with
413220 — Alcoholic beverage merchant wholesalers
bottling purchased malt beverages (See 413220 Alcoholic beverage merchant wholesalers (CAN))
31121 — Flour milling and malt manufacturing
manufacturing malt (See 31121 Flour milling and malt manufacturing)
ISIC Rev. 4 correspondence
C1103*Manufacture of malt liquors and malt
Approximate correspondence
Ale, lager, porter, stout brewing
US NAICS reference312120 - Breweries
Source row
312120Breweries
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 312120 cover?
Breweries: This Canadian industry comprises establishments primarily engaged in brewing beer, ale, malt liquors and non-alcoholic beer.
Which level of the hierarchy is 312120?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 312120?
It rolls up to 31212 Breweries.
Should I stop at 312120 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 312120?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 312120?
Yes. 2 exclusion note(s) help separate this page from nearby codes.
Does 312120 include illustrative examples?
Yes. 7 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 312120?
Yes. The page shows C1103* Manufacture of malt liquors and malt.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Breweries.
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.