Official definition
This Canadian industry comprises establishments primarily engaged in providing academic courses that comprise a basic preparatory education, that is, Kindergarten to Grade 12.
Canadian industry
611110 Elementary and secondary schools
Écoles primaires et secondaires
Official classification fields for this page
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Elementary and secondary schools |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 61111 - Elementary and secondary schools |
| International correspondence | P8522* |
| 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
- pre-school or pre-kindergarten education (See 624410 Child day-care services (US))
Examples
- boarding schools, elementary
- boarding schools, secondary
- high schools
- kindergartens
- private schools, elementary
- private schools, secondary
- school boards, elementary
- school boards, secondary
- schools for persons with physical disabilities (elementary)
- schools for persons with physical disabilities (secondary)
- schools, online, elementary or secondary level, via an intermediary platform service
- academies, elementary
- academies, secondary
- adult primary education
- adult secondary education
- boarding schools, elementary
- boarding schools, secondary
- collegiate institutes, elementary
- collegiate institutes, secondary
- convent schools, elementary
- convent schools, secondary
- denominational school (secondary)
- distance learning, elementary
- distance learning, secondary
- elementary schools
- elementary teacher, own account
- high schools
- high schools, academic
- high schools, offering both vocational or technical courses
- kindergartens
- military academies, elementary
- military academies, secondary
- parochial schools, elementary
- parochial schools, secondary
- pre-kindergarten or pre-school, when part of elementary school system
- preparatory schools, elementary
- preparatory schools, secondary
- primary schools
- private schools, elementary
- private schools, secondary
- public schools, elementary
- public schools, secondary
- school boards, elementary
- school boards, secondary
- schools for persons with physical disabilities (elementary)
- schools for persons with physical disabilities (secondary)
- schools, online, elementary or secondary level, via an intermediary platform service
- secondary teachers, own account
- sectarian schools (elementary)
- seminaries, below university grade
- technical high schools
- vocational high schools
Who is this code for
This code typically applies to:
Also relevant for
boarding schools, elementaryboarding schools, secondaryhigh schoolskindergartensprivate schools, elementary
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: P8522*
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 611110
These role examples come from the official title and example wording attached to this code.
01
611110
Elementary and secondary schools
Use this page when the business is directly described by the official title or definition for 611110 Elementary and secondary schools. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
02
611110
boarding schools, elementary
Use this page when the activity is described in the official StatCan example wording as boarding schools, elementary. Compare the definition, exclusions, and nearby codes here before attaching 611110 Elementary and secondary schools to a business file.
03
611110
boarding schools, secondary
Use this page when the activity is described in the official StatCan example wording as boarding schools, secondary. Compare the definition, exclusions, and nearby codes here before attaching 611110 Elementary and secondary schools to a business file.
04
611110
high schools
Use this page when the activity is described in the official StatCan example wording as high schools. Compare the definition, exclusions, and nearby codes here before attaching 611110 Elementary and secondary schools 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
- 611110Elementary and secondary schools
Commonly confused with
624410 — Child day-care services
pre-school or pre-kindergarten education (See 624410 Child day-care services (US))
ISIC Rev. 4 correspondence
P8522*Technical and vocational secondary education
Approximate correspondence
Vocational and technical high schools
US NAICS reference611110 - Elementary and Secondary Schools
Source row
611110Elementary and secondary schools
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 611110 cover?
Elementary and secondary schools: This Canadian industry comprises establishments primarily engaged in providing academic courses that comprise a basic preparatory education, that is, Kindergarten to Grade 12.
Which level of the hierarchy is 611110?
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
What is the parent of 611110?
It rolls up to 61111 Elementary and secondary schools.
Should I stop at 611110 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 611110?
No inclusion rows are attached to this page in the local elements file.
Are there exclusion notes for 611110?
Yes. 1 exclusion note(s) help separate this page from nearby codes.
Does 611110 include illustrative examples?
Yes. 52 example row(s) are available for boundary checking.
What kinds of businesses often start from this page?
Examples in this branch include Program delivery, Tutoring support, Learning services, Training services, School operations.
Is there an ISIC mapping for 611110?
Yes. The page shows P8522* Technical and vocational secondary education.
Does this page show a US NAICS reference?
Yes. A same-code US reference is attached: Elementary and Secondary Schools.
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.