This sector comprises establishments primarily engaged in transporting passengers and goods, warehousing and storing goods, and providing services to these establishments. The modes of transportation are road (trucking, transit and ground passenger), rail, water, air and pipeline. These are further subdivided according to the way in which businesses in each mode organize their establishments. National post office and courier establishments, which also transport goods, are included in this sector. Warehousing and storage establishments are subdivided according to the type of service and facility that is operated. Many of the establishments in this sector are structured as networks, with activities, workers, and physical facilities distributed over an extensive geographic area.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Transportation and warehousing
Classification	NAICS Canada 2022 Version 1.0
Publishing authority	Statistics Canada
Hierarchical level	Sector
Parent code	Top-level sector
International correspondence	ISIC Rev. 4; harmonized with US and Mexico NAICS at higher levels.
Source	https://www.statcan.gc.ca/en/subjects/standard/naics/2022/v1/index
Source verification	2026-05-05

Canada Business Context

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	Transport Canada and provincial transportation ministries

Classification Confidence Score

3 of 5 factors passing

6/ 10

Verified official source — naics-scian-2022-structure-v1-eng.csv (2026-05-05)

International crosswalk — No international correspondence found

Previous edition migration — NAICS 2017 to 2022 continuity confirmed

Complete hierarchy — 1 levels confirmed in hierarchy

Size or threshold documented — Not applicable for hub levels

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 48-49

Professions specific to this sector are linked to this part of the Canadian classifier so the page speaks to real work teams.

01 48-49

Courier station owner

Use this page when the file covers local parcel sorting, pickup windows, last-mile delivery, and driver scanning. It helps confirm whether 48-49 Transportation and warehousing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 48-49

Truck fleet dispatcher

Use this page when the file covers freight routes, driver schedules, load planning, and vehicle utilization. It helps confirm whether 48-49 Transportation and warehousing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 48-49

Third-party logistics manager

Use this page when the file covers outsourced warehousing, cross-dock flows, carrier booking, and fulfillment contracts. It helps confirm whether 48-49 Transportation and warehousing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 48-49

Public transit operations planner

Use this page when the file covers route timetables, service planning, passenger operations, and depot assignments. It helps confirm whether 48-49 Transportation and warehousing is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

Business Map

Business categories in this branch

A rotating set of business activity examples linked to this part of the Canadian hierarchy.

Source row

48-49Transportation and warehousing

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 48-49 cover?

Transportation and warehousing: This sector comprises establishments primarily engaged in transporting passengers and goods, warehousing and storing goods, and providing services to these establishments. The modes of transportation are road (trucking, transit and ground passenger), rail, wa...

Which level of the hierarchy is 48-49?

It is a sector page in the NAICS Canada 2026 hierarchy.

What is the parent of 48-49?

This page sits at the top sector level and has no parent page above it.

Should I stop at 48-49 or go lower?

11 lower-level item(s) sit under this branch: Air transportation, Rail transportation, Water transportation, Truck transportation.

Are official inclusion notes attached to 48-49?

No inclusion rows are attached to this page in the local elements file.

Are there exclusion notes for 48-49?

No exclusion rows are attached to this page in the local elements file.

Does 48-49 include illustrative examples?

No example rows are attached on this page in the local elements file.

What kinds of businesses often start from this page?

Examples in this branch include Warehousing, Fleet support, Freight movement, Courier delivery.

Is there an ISIC mapping for 48-49?

No ISIC correspondence row is attached to this page.

Does this page show a US NAICS reference?

No same-code US NAICS reference row is attached on this page.

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.