This sector comprises establishments primarily engaged in providing short-term lodging and complementary services to travellers, vacationers and others, in facilities such as hotels, motor hotels, resorts, motels, casino hotels, bed and breakfast accommodations, housekeeping cottages and cabins, recreational vehicle parks and campgrounds, hunting and fishing camps, and various types of recreational and adventure camps. This sector also comprises establishments primarily engaged in preparing meals, snacks and beverages, to customer orders, for immediate consumption on and off the premises.

Classification Reference

Official classification fields for this page

Official classification fields taken from the current StatCan source bundle.

Characteristic	Description
Official title	Accommodation and food services
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	Canadian Food Inspection Agency (CFIA) and provincial health authorities

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 72

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

01 72

Campground owner

Use this page when the file covers campsite bookings, seasonal guests, facility upkeep, and front desk operations. It helps confirm whether 72 Accommodation and food services is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

02 72

Hotel general manager

Use this page when the file covers rooms operations, guest services, housekeeping planning, and revenue oversight. It helps confirm whether 72 Accommodation and food services is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

03 72

Brewery taproom manager

Use this page when the file covers beverage service, taproom staffing, onsite events, and product launches. It helps confirm whether 72 Accommodation and food services is the closest NAICS Canada branch before BN registration, GST/HST review, banking onboarding, procurement notes, or internal classification work.

04 72

Catering operations lead

Use this page when the file covers event menus, delivery windows, banquet staffing, and contract execution. It helps confirm whether 72 Accommodation and food services 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

72Accommodation and food services

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 72 cover?

Accommodation and food services: This sector comprises establishments primarily engaged in providing short-term lodging and complementary services to travellers, vacationers and others, in facilities such as hotels, motor hotels, resorts, motels, casino hotels, bed and breakfast accommodatio...

Which level of the hierarchy is 72?

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

What is the parent of 72?

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

Should I stop at 72 or go lower?

2 lower-level item(s) sit under this branch: Accommodation services, Food services and drinking places.

Are official inclusion notes attached to 72?

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

Are there exclusion notes for 72?

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

Does 72 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 Restaurants, Food service, Catering work, Beverage service, Guest operations, Hotels and lodging.

Is there an ISIC mapping for 72?

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.