Official definition
This Canadian industry comprises establishments primarily engaged in converting polystyrene resins into foam products.
Canadian industry
326140 Polystyrene foam product manufacturing
Fabrication de produits en mousse de polystyrène
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Polystyrene foam product manufacturing |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 32614 - Polystyrene foam product manufacturing |
| International correspondence | C2220* |
| 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. |
Examples
- coolers or ice chests, polystyrene foam, manufacturing
- dinnerware, polystyrene foam, manufacturing
- expanded polystyrene products, manufacturing
- food containers, polystyrene foam, manufacturing
- profile shapes, polystyrene foam, manufacturing
- thermal insulation, polystyrene foam, manufacturing
- coolers or ice chests, polystyrene foam, manufacturing
- dinnerware, polystyrene foam, manufacturing
- expanded polystyrene products, manufacturing
- food containers, polystyrene foam, manufacturing
- polystyrene foam packaging, manufacturing
- profile shapes, polystyrene foam, manufacturing
- sheet (i.e., board), polystyrene foam insulation, manufacturing
- shipping pads and shaped cushioning, polystyrene foam, manufacturing
- thermal insulation, polystyrene foam, manufacturing
Who is this code for
This code typically applies to:
Also relevant for
coolers or ice chests, polystyrene foam, manufacturingdinnerware, polystyrene foam, manufacturingexpanded polystyrene products, manufacturingfood containers, polystyrene foam, manufacturingprofile shapes, polystyrene foam, manufacturing
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: C2220*
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 326140
These role examples come from the official title and example wording attached to this code.
01
326140
Polystyrene foam product manufacturing
Use this page when the business is directly described by the official title or definition for 326140 Polystyrene foam product manufacturing. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
326140
coolers or ice chests, polystyrene foam, manufacturing
Use this page when the activity is described in the official StatCan example wording as coolers or ice chests, polystyrene foam, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326140 Polystyrene foam product manufacturing to a business file.
03
326140
dinnerware, polystyrene foam, manufacturing
Use this page when the activity is described in the official StatCan example wording as dinnerware, polystyrene foam, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326140 Polystyrene foam product manufacturing to a business file.
04
326140
expanded polystyrene products, manufacturing
Use this page when the activity is described in the official StatCan example wording as expanded polystyrene products, manufacturing. Compare the definition, exclusions, and nearby codes here before attaching 326140 Polystyrene foam product 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
- 326140Polystyrene foam product manufacturing
ISIC Rev. 4 correspondence
C2220*Manufacture of plastics products
Approximate correspondence
Polystyrene foam product, manufacturing
US NAICS reference326140 - Polystyrene Foam Product Manufacturing
Source row
326140Polystyrene foam product 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 326140 cover?
Polystyrene foam product manufacturing: This Canadian industry comprises establishments primarily engaged in converting polystyrene resins into foam products.
Which level of the hierarchy is 326140?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 326140?
It rolls up to 32614 Polystyrene foam product manufacturing.
Should I stop at 326140 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 326140?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 326140?
No exclusion rows are attached to this page in the local elements file.
Does 326140 include illustrative examples?
Yes. 15 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 326140?
Yes. The page shows C2220* Manufacture of plastics products.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Polystyrene Foam Product 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.