This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as bed and breakfast homes. Bed and breakfast homes are characterized by a highly personalized service, and usually the inclusion, in the room rate.
Official classification fields taken from the current StatCan source bundle.
| Characteristic | Description |
|---|---|
| Official title | Bed and breakfast |
| Classification | NAICS Canada 2022 Version 1.0 |
| Publishing authority | Statistics Canada |
| Hierarchical level | Canadian industry |
| Parent code | 72119 - Other traveller accommodation |
| International correspondence | I5510* |
| Source | https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index |
| Source verification | 2026-05-05 |
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 | Canadian Food Inspection Agency (CFIA) and provincial health authorities |
This code typically applies to:
5 of 6 factors passing
These role examples come from the official title and example wording attached to this code.
Use this page when the business is directly described by the official title or definition for 721191 Bed and breakfast. It is the closest source-backed checkpoint before BN registration, GST/HST review, banking onboarding, or internal classification work.
Use this page when the activity is described in the official StatCan example wording as bed and breakfast inns. Compare the definition, exclusions, and nearby codes here before attaching 721191 Bed and breakfast to a business file.
A rotating set of business activity examples linked to this part of the Canadian hierarchy.
Approximate correspondence
Bed and breakfast
This page mirrors the source row from the structure CSV and the matching rows from the elements and crosswalk files.
Bed and breakfast: This Canadian industry comprises establishments primarily engaged in providing short-term lodging in facilities known as bed and breakfast homes. Bed and breakfast homes are characterized by a highly personalized service, and usually the inclusion, in the roo...
It is a canadian industry page in the NAICS Canada 2026 hierarchy.
It rolls up to 72119 Other traveller accommodation.
This page already points to the exact six-digit Canadian industry in the current site structure.
Yes. 1 inclusion note(s) are attached on this page.
No exclusion rows are attached to this page in the local elements file.
Yes. 3 example row(s) are available for boundary checking.
Examples in this branch include Restaurants, Food service, Catering work, Beverage service, Guest operations, Hotels and lodging.
Yes. The page shows I5510* Short term accommodation activities.
Yes. A same-code US reference is attached: Bed-and-Breakfast Inns.
NAICS Canada is bilingual, so the page keeps both language titles visible for comparison and lookup.
From the local StatCan structure file, elements file, ISIC crosswalk, and the bundled US 6-digit reference workbook.