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Industry Industry Description Sector Exempt Activities

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Industry/Activity Sector   Rate Group Industry   2017 Rate 2018 Rate  
^ Top A   
Abattoir
3
  101100
10100 
 
2.94
2.94
 
Accident Prevention and Safety Promotion Councils
12
  771201
89101 
 +
0.19
0.17
 
Accounting Schools
10
  853100
80301 
 
0.27
0.29
 
Accounting Services
12
  771201
86901 
 +
0.20
0.18
 
Acetylene - Mfg
3
  371100
37801 
 
0.84
0.94
 
Acoustic Materials, Installation
5
  427200
42141 
 
4.60
4.48
 
Activated Carbon, Mfg
3
  371100
37801 
 
0.84
0.94
 
Active Treatment Hospitals
10
  861100
82100 
 
0.76
0.78
 
Active Treatment Hospitals
10
  861100
82705 
 
0.82
0.85
 
Actuarial Services
12
  771201
86901 
 +
0.20
0.18
 
Acupressure Clinic
12
  863500
82500 
 *
0.37
0.33
 
Acupuncture Clinic
12
  863500
82500 
 *
0.37
0.33
 
Addiction Counselling Services
10
  864900
89925 
 *
0.88
0.89
 
Administration of a Religious Order
12
  981102
83100 
 *
0.49
0.41
 
Administration of a Training Trust Fund
10
  853100
80301 
 
0.27
0.29
 
Administration of Out of Province Industry
12
  771201
86921 
 *
0.20
0.18
 
Advertising Agencies
12
  771201
86200 
 *
0.19
0.17
 
Advertising Displays, Mfg
3
  397100
28603 
 
0.67
0.58
 
Advertising Material, Door to Door Distribution
3
  281901
86202 
 +
0.87
0.86
 
Advertising Service, Window and Store Display
3
  397100
86201 
 *
0.67
0.58
 
Advertising, Outdoor
3
  397101
39701 
 
1.84
1.86
 
Aerated Water, Mfg
3
  111100
14100 
 
1.68
1.54
 
Aerial Advertising
6
  451100
50203 
 
1.09
1.01
 
Aerial Application and Distribution
6
  451100
50203 
 
1.09
1.01
 
Aerial Control
6
  451100
50203 
 
1.09
1.01
 
Aerial Inspection and Reconnaissance
6
  451100
50203 
 
1.09
1.01
 
Aerial Photography, Scenic
6
  451100
50203 
 
1.09
1.01
 
Aerial Spraying Services
6
  451100
50203 
 
1.09
1.01
 
Aerial Surveying
6
  451100
50203 
 
1.09
1.01
 
Aerobic, Fitness and Exercise Facilities - Private
12
  969905
87508 
 *
1.18
1.08
 
Aesthetic Treatments
12
  971300
87200 
 
0.50
0.42
 
Aged Persons, Transportation Services for
6
  457200
51200 
 
2.01
1.99
 
AGPS - Regulatory
11
  820000
93200 
 
0.53
0.56
 
Agri-Centre Supply Store
8
  563100
25403 
 
1.82
1.87
 
Agricultural Consulting and Research
12
  775200
86414 
 +
0.13
0.14
 
Agricultural Equipment - Testing of
8
  571100
62200 
 
1.04
1.12
 
Agricultural Implements - Mfg
3
  303900
30100 
 
1.84
1.89
 
Agricultural Implements - Sale, Service or Repair
8
  571100
62200 
 
1.04
1.12
 
Agricultural Societies
12
  969905
89901 
 
1.18
1.08
 
Agri-Tourism Farms
1
  18100
01802 
 
1.70
1.70
 
Air Ambulance Only Services
10
  861100
82100 
 
0.76
0.78
 
Air Ambulance Only Services
10
  861100
82705 
 
0.82
0.85
 
Air Ambulance Only Services
10
  861100
82710 
 
0.84
0.87
 
Air Blowers, Assembly, Installation and Service
5
  426100
31507 
 
1.35
1.39
 
Air Cond and Refrig Systems, Sale and Service
5
  426100
89600 
 
1.39
1.44
 
Air Conditioners and Furnaces, Installation, Service
5
  426100
42117 
 
1.39
1.44
 
Air Conditioning Ducts, Mfg
3
  304900
30412 
 
1.35
1.43
 
Air Conditioning Grills, Mfg
3
  304900
30700 
 
1.33
1.42
 
Air Conditioning Systems, Mfg and Installation
5
  426100
42117 
 
1.39
1.44
 
Air Conditioning Systems, Testing and Balancing
5
  429930
86413 
 
0.69
0.53
 
Air Search and Rescue Operations
6
  451100
50203 
 
1.09
1.01
 
Air Service, Charter, 12,500 lbs or less
6
  451100
50104 
 
1.09
1.01
 
Air Service, Charter, Greater than 12,500 lbs
6
  451100
50104 
 
1.09
1.01
 
Air Service, Scheduled Commercial
6
  451100
50100 
 
1.10
1.03
 
Air Service, Specific Point
6
  451100
50104 
 
1.09
1.01
 
Air Traffic Controllers
6
  451100
50200 
 
1.10
1.03
 
Air/Water/Oil Pressure Cleaning
2
  429915
09902 
 
2.34
2.43
 
Aircraft Engines, Overhaul, Maintenance, Repair of
6
  451100
50200 
 
1.10
1.03
 
Aircraft Ground Support Services
6
  451100
50200 
 
1.10
1.03
 
Aircraft, Interior Cleaning of
6
  451100
50200 
 
1.10
1.03
 
Aircraft, Microlight, Mfg
3
  397101
22101 
 
1.84
1.86
 
Aircraft, Overhaul, Maintenance and Repair
6
  451100
50200 
 
1.10
1.03
 
Aircraft, Refuelling of
6
  451100
50200 
 
1.10
1.03
 
Aircraft, Sale or Rental, Including Servicing
6
  451100
50200 
 
1.10
1.03
 
Aircraft, Towing of
6
  451100
50200 
 
1.10
1.03
 
Airports, Operation of
12
  759900
89702 
 +
0.99
0.88
 
Alarm Systems, Sale, Installation and Servicing
5
  429201
42160 
 
0.73
0.95
 
Alberta Mortgage and Housing Corporation
12
  771201
93109 
 
0.19
0.17
 
Alcoholics, Rehabilitation of
10
  864900
89925 
 *
0.88
0.89
 
Alfalfa Cubing (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Alfalfa Cubing (Including Harvesting)
3
  105306
12304 
 
3.11

 
Alfalfa Sprouts, Growing and Packaging
1
  18100
01800 
 
1.70
1.70
 
Alfalfa Sprouts, Growing and Packaging
1
  17100
01901 
 +
2.79

 
Alfalfa, Pelletized, Mfg (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Alfalfa, Pelletized, Mfg (Including Harvesting)
3
  105306
12304 
 
3.11

 
Alignment Services, Heavy Stationary Equipment
5
  411901
42109 
 
1.38
1.37
 
All-terrain Vehicles, Sale, Repair and Servicing
8
  632901
69915 
 
1.02
1.24
 
Alpaca Farming
1
  12100
01205 
 
2.97
2.97
 
Aluminum Cans, Mfg
3
  304900
30412 
 
1.35
1.43
 
Aluminum Extruding
3
  169903
37301 
 
1.60
1.46
 
Aluminum Foundries
3
  354900
29700 
 
1.88
1.67
 
Aluminum Truck Canopies, Sale and Installation
8
  632901
69912 
 
1.00
1.22
 
Amateur Games Meets, Operation of
12
  969905
87508 
 *
1.18
1.08
 
Ambulance Services, Ground and Air
10
  861100
82100 
 
0.76
0.78
 
Ambulance Services, Ground and Air
10
  861100
82705 
 
0.82
0.85
 
Ambulance Services, Ground and Air
10
  861100
82710 
 
0.84
0.87
 
Ambulance, Air Only
10
  861100
82100 
 
0.76
0.78
 
Ambulance, Air Only
10
  861100
82705 
 
0.82
0.85
 
Ambulance, Air Only
10
  861100
82710 
 
0.84
0.87
 
Amusement Arcades
12
  969905
85922 
 
1.18
1.08
 
Amusement Parks and Rec Resorts, (Excl Ski Resorts)
12
  965301
87600 
 +
0.82
0.81
 
Anchoring Services
2
  92101
09904 
 
2.72
2.25
 
Angular Boring
2
  92101
42103 
 
2.55
2.11
 
Animal Hospitals and Vet Services, Operation of
12
  863500
02104 
 
0.36
0.32
 
Animal Humane Societies
12
  969905
02116 
 
1.18
1.08
 
Animal Shelters and Pounds
12
  969905
02116 
 
1.18
1.08
 
Animals, Wild, Trapping of
1
  14100
01403 
 
1.75
1.75
 
Animals, Wild, Trapping of
1
  17100
04100 
 
2.79

 
Antennae, Radio and Television, Install and Service
5
  426100
42128 
 
1.37
1.41
 
Antiques, Retail Sale
8
  614101
69904 
 +
0.44
0.45
 
Apartments, Walk-up, Construction of
5
  411905
40405 
 
1.31
1.38
 
Apiaries, Operation of
1
  14100
01404 
 
1.75
1.75
 
Apiaries, Operation of
1
  17100
01900 
 *
2.79

 
Appliances, Household, Rental and Servicing
8
  641100
89908 
 
1.25
1.23
 
Appliances, Household, Retail Sale
8
  641100
67604 
 
1.21
1.20
 
Appraising Services, General
12
  771201
73501 
 *
0.19
0.17
 
Appraising, Property Tax
12
  771201
73501 
 *
0.19
0.17
 
Aquarium Furniture, Sale and Assembly
8
  641100
69914 
 
1.21
1.20
 
Arbitration/Mediation Services
12
  771201
86600 
 *
0.20
0.18
 
Arborite Counter Tops, Installation only
5
  427401
42133 
 
2.20
2.31
 
Arcades and Parlours, Amusement
12
  969905
85922 
 
1.18
1.08
 
Archaeological Surveying
12
  775200
89927 
 
0.13
0.14
 
Archery Equipment, Mfg
3
  279200
39300 
 
0.24
0.29
 
Architects
12
  775200
86913 
 *
0.13
0.14
 
Architectural Drafting and Designing
12
  775200
86913 
 *
0.13
0.14
 
Archribs and Beams, Laminated, Mfg
3
  254902
25401 
 
2.81
2.79
 
Area Rug Sales
8
  641100
67300 
 
1.21
1.20
 
Arena (operated by community leagues/assns)
12
  969905
85901 
 *
1.18
1.08
 
Arena Ice Making Including Maintenance
12
  969905
85919 
 
1.19
1.09
 
Arenas, Private
12
  969905
85919 
 
1.19
1.09
 
Armatures, Rewinding of
8
  632901
69915 
 
1.02
1.24
 
Armorthane Coating, Truck Liners
8
  635200
65800 
 
1.54
1.33
 
Armoured Car Services
12
  779104
89913 
 
1.41
1.37
 
Art Galleries, No Retail Sales
10
  853100
80701 
 *
0.27
0.29
 
Art Museum, Operation of
10
  853100
80701 
 *
0.27
0.29
 
Art Restoration Services
10
  853100
80701 
 *
0.27
0.29
 
Art Schools
10
  853100
80301 
 
0.27
0.29
 
Art Supply Stores (without Framing Services)
8
  614101
69904 
 +
0.44
0.45
 
Art Works, Rental of
8
  614101
69904 
 +
0.44
0.45
 
Artifacts and Art Exhibits, Assembly and Display
10
  853100
80701 
 *
0.27
0.29
 
Artificial Breeding/Insemination of Animals
12
  863500
02104 
 
0.36
0.32
 
Artificial Limbs - Mfg and Repair
12
  863500
82700 
 
0.36
0.32
 
Artificial Marble and Stone Products, Mfg
3
  354900
38500 
 
1.88
1.67
 
Artificial Turf, Installation of
5
  421501
40602 
 
1.54
1.67
 
Artists and Entertainers
6
  481300
85907 
 *
0.76
0.70
 
Asbestos Insulation, Removal of (Res./Com.)
5
  427200
42135 
 
4.60
4.48
 
Asbestos, Removal of (Industrial Sites)
5
  411901
42184 
 
1.38
1.37
 
Asphalt Surfaces, Marking, Sealing of or Testing of
5
  421501
40602 
 
1.54
1.67
 
Asphalt, Cationic Emulsified, Mfg
8
  572203
37902 
 
0.44
0.46
 
Asphalt, Specialty Products, Mfg
8
  572203
37902 
 
0.44
0.46
 
Auctioneering Livestock
1
  12100
01202 
 
2.97
2.97
 
Auctioneering Livestock
1
  11500
60201 
 +
3.89

 
Auctioneering Schools
10
  853100
80301 
 
0.27
0.29
 
Auctions NEC
8
  641100
69901 
 
1.21
1.20
 
Audio Production
6
  481300
85907 
 *
0.76
0.70
 
Audiology Clinics
12
  863500
82500 
 *
0.37
0.33
 
Auditing Services
12
  771201
86901 
 +
0.20
0.18
 
Auditorium Seating, Installation of
5
  429201
31501 
 
0.74
0.96
 
Auto Air Conditioning and Heating Systems, Install
8
  635100
65808 
 
1.63
1.73
 
Auto Wreckers
8
  635100
65808 
 
1.63
1.73
 
Automated Teller Machines, Sale, Lease, Install, Svc, Repr
5
  429201
42160 
 
0.73
0.95
 
Automobile Body Shops
8
  635200
65800 
 
1.54
1.33
 
Automobile Brake Shops
8
  635100
65808 
 
1.63
1.73
 
Automobile Dealers
8
  631100
65600 
 
0.98
0.93
 
Automobile Detailing and/or Pinstriping
8
  635200
65800 
 
1.54
1.33
 
Automobile Exhaust and Muffler Repair
8
  635100
65808 
 
1.63
1.73
 
Automobile Inspections
8
  635100
65808 
 
1.63
1.73
 
Automobile Laundries
8
  635200
65800 
 
1.54
1.33
 
Automobile Paint Shops
8
  635200
65800 
 
1.54
1.33
 
Automobile Polishing
8
  635200
65800 
 
1.54
1.33
 
Automobile Radiator Repair Shops
8
  635100
65808 
 
1.63
1.73
 
Automobile Repair Shops, General
8
  635100
65808 
 
1.63
1.73
 
Automobile Tire Repair Shops
8
  635100
65808 
 
1.63
1.73
 
Automobile Tops and Body Repairs
8
  635200
65800 
 
1.54
1.33
 
Automobile Transmission Repair Shops
8
  635100
65808 
 
1.63
1.73
 
Automobile Washing Equip, Maintenance and Install
5
  426100
89605 
 
1.37
1.42
 
Automobiles, Mfg
3
  303900
30100 
 
1.84
1.89
 
Automobiles, New and Used, Sales Include Servicing
8
  631100
65600 
 
0.98
0.93
 
Automobiles, Unloading of
6
  456102
50714 
 
3.78
3.75
 
Automotive Electrical Services
8
  635100
65808 
 
1.63
1.73
 
Automotive Machine Shops
3
  308101
30801 
 
1.11
1.10
 
Automotive Parts and Accessory Stores
8
  641100
67300 
 
1.21
1.20
 
Automotive Parts, Electroplating
8
  635200
65800 
 
1.54
1.33
 
Automotive Vehicle, Rental/Lease with Servicing
8
  631100
65600 
 
0.98
0.93
 
Automotive Vehicle, Rental/Lease Without Servicing
8
  631100
65600 
 
0.98
0.93
 
Auxiliary Hospitals
10
  862100
82808 
 
1.59
1.60
 
Awnings, Fabric, Mfg and Repair
3
  397101
22101 
 
1.84
1.86
 
Awnings, Metal, Fabrication and Installation
5
  423300
30302 
 
2.77
2.93
 
^ Top B   
Babysitting at Private Residence
12
  995302
87300 
 *
1.25
1.19
 
Baggage and Freight Handling at Airports
6
  451100
50200 
 
1.10
1.03
 
Bags, Jute and Cotton - Mfg
3
  273100
27300 
 
1.63
0.81
 
Bags, Shipping - Mfg
3
  273100
27300 
 
1.63
0.81
 
Bailiff Services
12
  779104
89924 
 
1.38
1.34
 
Bait Farms
1
  18100
01801 
 
1.70
1.70
 
Bait Farms
1
  17100
01901 
 +
2.79

 
Bakeries
3
  107200
12900 
 
1.76
1.65
 
Bakers Pans - Glazing of
3
  308101
30403 
 
1.09
1.08
 
Bakery Equipment - Sale and Servicing
8
  571105
62302 
 
0.74
0.72
 
Ballet and Live Theatre
6
  481300
85918 
 
0.74
0.69
 
Balloons - Flying of
12
  965301
87600 
 +
0.82
0.81
 
Balloons, Hot & Cold Air - Mfg, Repair and Install
3
  397101
22101 
 
1.84
1.86
 
Banding of Pipe at Drilling Sites
2
  91100
09600 
 
2.71
2.67
 
Banks
12
  771201
70200 
 *
0.18
0.16
 
Barbed Wire Fencing - Installation
5
  421501
02100 
 
1.54
1.67
 
Barber Schools
12
  971300
87200 
 
0.50
0.42
 
Barber Shops
12
  971300
87200 
 
0.50
0.42
 
Bar-B-Q Starter Sticks - Mfg
3
  279200
69903 
 
0.25
0.31
 
Barging
6
  456102
50714 
 
3.78
3.75
 
Bartending Services
12
  965301
87501 
 
0.82
0.81
 
Baseball Batting Practice Cages - Operation of
12
  965301
87600 
 +
0.82
0.81
 
Baseboards and Trim, Installation
3
  254902
42147 
 
2.85
2.86
 
Bathtub Surface Repair
3
  308101
30403 
 
1.09
1.08
 
Batteries, Automotive - Service Shops
8
  635100
65808 
 
1.63
1.73
 
Battery Tanks, Operation of
2
  71100
06305 
 
0.51
0.49
 
BBQ brick - Mfg
3
  351100
34500 
 
2.00
1.81
 
Beams and Archribs, Laminated - Mfg
3
  254902
25401 
 
2.81
2.79
 
Bean Sprouts - Process/Package
3
  107200
13100 
 
1.71
1.61
 
Beauty Salons
12
  971300
87200 
 
0.50
0.42
 
Beauty Schools
12
  971300
87200 
 
0.50
0.42
 
Beauty Treatments
12
  971300
87200 
 
0.50
0.42
 
Beaver Dam Demolition
1
  14100
01403 
 
1.75
1.75
 
Beaver Dam Demolition
1
  17100
04100 
 
2.79

 
Bed and Breakfast Operation
12
  965301
87503 
 
0.86
0.85
 
Bedspreads - Mfg
3
  249901
22901 
 
0.57
0.61
 
Beer - Mfg
3
  113100
14500 
 
1.14
1.03
 
Beer/Liquor/Wine - Sales Outlets
8
  601100
63105 
 
1.37
1.35
 
Beet Sugar - Mfg
3
  104100
13500 
 
1.33
1.16
 
Belting, Commercial - Sale, Installation, Splicing
3
  579900
16902 
 
0.82
0.82
 
Bicycles - Sale and Repair
8
  641100
67300 
 
1.21
1.20
 
Billiard Parlours
12
  969905
85300 
 *
1.18
1.08
 
Bingo Associations
12
  771201
89101 
 +
0.19
0.17
 
Bingo Halls - Rental/Lease (Only) of
12
  759900
89702 
 +
0.99
0.88
 
Biological Consulting
12
  775200
86414 
 +
0.13
0.14
 
Bison/Buffalo Farming
1
  12100
01204 
 
2.97
2.97
 
Bits, Diamond - Mfg and Repair
3
  308101
30801 
 
1.11
1.10
 
Bits, Rock - Mfg or Repair
3
  308101
30801 
 
1.11
1.10
 
Bituminous Sand, Mining and Processing
2
  71200
06600 
 
0.43
0.44
 
Blacksmith Services
3
  303900
89401 
 
1.78
1.84
 
Blades, Grader - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Blasting Operations
5
  421501
40604 
 
1.54
1.67
 
Blinds, drapes - mfg, repair, install
3
  249901
22901 
 
0.57
0.61
 
Block Layout
1
  41100
03902 
 
2.91
2.96
 
Blocks, Concrete - Mfg
3
  354900
34700 
 
1.88
1.67
 
Blocks, Concrete or Flagstone Sidewalks - Laying of
5
  423100
42102 
 
3.16
2.91
 
Blood Type Determinants - Mfg
12
  863500
82700 
 
0.36
0.32
 
Blow Out Control Services, Oil and Gas
2
  91100
09600 
 
2.71
2.67
 
Blow Out Preventers - Installation only
2
  91100
09915 
 
2.73
2.69
 
Blue Box Recycling
6
  499900
27400 
 
2.81
2.60
 
Blueprinting Reproduction
3
  281901
27402 
 +
0.87
0.86
 
Board, Commission, etc. - Compulsory
12
  771201
93109 
 
0.19
0.17
 
Boarding of Horses
1
  12100
01206 
 
2.97
2.97
 
Boarding of Horses
1
  17100
01700 
 *
2.80

 
Boards, Commissions, Etc - Exempt
12
  771201
93113 
 *
0.20
0.18
 
Boat Covers, Fabric - Mfg and Repair
3
  397101
22101 
 
1.84
1.86
 
Boats and Motors - Sale, Service or Repair
8
  632901
69915 
 
1.02
1.24
 
Boats, Fibreglass - Mfg
3
  354900
38500 
 
1.88
1.67
 
Boats, Metal - Mfg
3
  303900
30100 
 
1.84
1.89
 
Boats, Pleasure and Water Tours
12
  965301
87600 
 +
0.82
0.81
 
Boats, Rental - Without Operator or Servicing
12
  965301
87600 
 +
0.82
0.81
 
Bodies, Deceased - Transportation of
6
  456102
50714 
 
3.78
3.75
 
Body Piercing
12
  971300
87200 
 
0.50
0.42
 
Body Shops, Automobile
8
  635200
65800 
 
1.54
1.33
 
Body Wraps and Treatments
12
  971300
87200 
 
0.50
0.42
 
Boilers - Mfg and Repair
3
  303900
30100 
 
1.84
1.89
 
Boilers, Installation, Removal, or Repair
5
  411901
42109 
 
1.38
1.37
 
Bonding Companies
12
  771201
73501 
 *
0.19
0.17
 
Book Stores
8
  614101
69904 
 +
0.44
0.45
 
Bookbinding and Commercial Printing
3
  281901
28600 
 
0.88
0.88
 
Bookkeeping Schools
10
  853100
80301 
 
0.27
0.29
 
Bookkeeping Services
12
  771201
86901 
 +
0.20
0.18
 
Boring, Foundation
5
  423100
42159 
 
3.16
2.91
 
Boring, Horizontal or angular
2
  92101
42103 
 
2.55
2.11
 
Bottle Depots
6
  499900
27400 
 
2.81
2.60
 
Bottled Water - Mfg
3
  111100
14100 
 
1.68
1.54
 
Bowed Musical Instruments - Repair
8
  621102
67602 
 
0.22
0.21
 
Bowling Alley Equipment - Sale, Service and Install
5
  429201
31501 
 
0.74
0.96
 
Bowling Alleys
12
  969905
85300 
 *
1.18
1.08
 
Boxes and Bags - Mfg
3
  273100
27300 
 
1.63
0.81
 
Boxes, Cardboard - Mfg
3
  273100
27300 
 
1.63
0.81
 
Boxes, Wooden - Mfg
3
  254902
25401 
 
2.81
2.79
 
Boy Scout Organizations
12
  771201
85925 
 +
0.19
0.17
 
Brake Repair Shops
8
  635100
65808 
 
1.63
1.73
 
Brass Foundries
3
  354900
29700 
 
1.88
1.67
 
Bread Dough - Process/Package
3
  107200
13100 
 
1.71
1.61
 
Breweries, Including distribution
3
  113100
14500 
 
1.14
1.03
 
Brick, Clay - Mfg
3
  351100
34500 
 
2.00
1.81
 
Bricklaying
5
  423100
42102 
 
3.16
2.91
 
Bricks, Used - Buying, Cleaning and Sale of
6
  499900
27400 
 
2.81
2.60
 
Bridge construction
5
  411901
40400 
 
1.38
1.37
 
Bridge, portable - rent/maintain
8
  572102
89910 
 
0.78
0.75
 
Broadcasting Schools
10
  853100
80301 
 
0.27
0.29
 
Brokerage Services, NEC
12
  771201
86901 
 +
0.20
0.18
 
Bronze Foundries
3
  354900
29700 
 
1.88
1.67
 
Brooms - Mfg
3
  279200
39300 
 
0.24
0.29
 
Brush Burning
5
  421501
40604 
 
1.54
1.67
 
Brush Clearing and Land Clearing
5
  421501
40604 
 
1.54
1.67
 
Brush Mowing, Right of Way
5
  421501
02200 
 
1.54
1.67
 
Brushes - Mfg
3
  279200
39300 
 
0.24
0.29
 
Building Exteriors, Cleaning
12
  995302
89703 
 
1.25
1.19
 
Building Permit Inspection
5
  429930
86922 
 *
0.70
0.54
 
Building Supply Stores and Lumber Yards
8
  563100
25403 
 
1.82
1.87
 
Buildings - Maintenance/Construction by Owner
5
  411905
40405 
 
1.31
1.38
 
Buildings - Operation of
12
  759900
89702 
 +
0.99
0.88
 
Buildings, Constr. of Commercial, Industrial, Etc
5
  411901
40400 
 
1.38
1.37
 
Buildings, Demolition or Wrecking of
5
  421501
40604 
 
1.54
1.67
 
Buildings, Moving of
6
  456100
42155 
 
2.75
2.68
 
Buildings, Portable or Prefabricated - Mfg
3
  254902
25401 
 
2.81
2.79
 
Buildings, Prefabricated Sheet Metal - Mfg
3
  303900
30100 
 
1.84
1.89
 
Buildings, Prefabricated Steel - Erection Only of
5
  411901
42105 
 
1.38
1.37
 
Bulk Chemicals - Sale/Distribution with Storage
8
  633104
60800 
 
1.59
1.52
 
Bulk Landscape Supplies, Sale of
5
  421501
40604 
 
1.54
1.67
 
Bulk Petroleum Products - Sale/Distribution
8
  633104
60800 
 
1.59
1.52
 
Bulldozing Services
5
  421501
40604 
 
1.54
1.67
 
Bumpers - Repair
8
  635200
65800 
 
1.54
1.33
 
Bus Depots
6
  457200
50802 
 
2.01
1.99
 
Bus Lines
6
  457200
50800 
 
1.94
1.93
 
Bus Sightseeing Tours
6
  457200
50800 
 
1.94
1.93
 
Buses for Handicapped - Operation of by Non-Profit Association
10
  835106
95104 
 
1.30
1.34
 
Buses for Handicapped People and Aged, Operation of
6
  457200
51200 
 
2.01
1.99
 
Buses With Drivers - Rental of
6
  457200
50800 
 
1.94
1.93
 
Buses, Charter
6
  457200
50800 
 
1.94
1.93
 
Buses, School
6
  457300
50801 
 
2.11
2.12
 
Business Colleges
10
  853100
80301 
 
0.27
0.29
 
Business Schools
10
  853100
80301 
 
0.27
0.29
 
Butcher Shops with Locker rentals
8
  601100
63103 
 
1.37
1.35
 
Bylaw Enforcement
12
  779104
89902 
 
1.34
1.30
 
^ Top C   
Cabinets, Laboratory - Installation of
5
  429201
31501 
 
0.74
0.96
 
Cabinets, Metal - Mfg
3
  303900
26401 
 
1.72
1.77
 
Cabinets, Prefabricated Metal - Assemble and Install
5
  429201
31501 
 
0.74
0.96
 
Cabinets, Prefabricated Wooden - Assembly and Install
5
  427401
42133 
 
2.20
2.31
 
Cabinets, Wooden - Mfg
3
  254902
25401 
 
2.81
2.79
 
Cabins and Motels, Operation of
12
  965301
87503 
 
0.86
0.85
 
Cable Lines - Locating of
5
  775909
86401 
 
0.79
0.67
 
Cable Television Lines - Installation
5
  426100
42128 
 
1.37
1.41
 
Cable, Electric - Mfg
3
  279200
33902 
 
0.24
0.29
 
Cable, Telephone - Splicing of
5
  426100
42128 
 
1.37
1.41
 
Cable, Telephone and Electric, Buried - Laying of
5
  421501
40604 
 
1.54
1.67
 
Cables, Guy - Testing of
5
  429930
40907 
 
0.69
0.53
 
Cablevision Services
6
  482102
54301 
 
0.39
0.46
 
Caisson Operations
5
  423100
42159 
 
3.16
2.91
 
Cake Boards - Mfg
3
  279200
16900 
 
0.24
0.29
 
Calcined Petroleum Coke - Mfg
3
  371100
37801 
 
0.84
0.94
 
Camera, Photographic Supply Stores
8
  614101
69904 
 +
0.44
0.45
 
Cameras, Gamma Ray - Assembly of
3
  279200
38100 
 
0.24
0.29
 
Camper Heaters, Stoves and Lantern - Service/Repair
8
  641100
89908 
 
1.25
1.23
 
Campers - Mfg or Repair
3
  254902
25401 
 
2.81
2.79
 
Camps, Industrial - Catering to
12
  921401
87505 
 
1.79
1.89
 
Camps, Industrial - Rental and Maintenance
8
  632901
89922 
 
1.02
1.24
 
Camps, Youth and Religious
12
  965301
87603 
 
0.81
0.80
 
Campsites - Maintenance and Cleaning
12
  965301
87600 
 +
0.82
0.81
 
Campsites - Operation of
12
  965301
87600 
 +
0.82
0.81
 
Canadian Forces - Non-Public Fund Activities
12
  969905
87508 
 *
1.18
1.08
 
Candles - Mfg
3
  279200
69903 
 
0.25
0.31
 
Candy Stores
8
  614101
69904 
 +
0.44
0.45
 
Canoes, Metal - Mfg
3
  303900
30100 
 
1.84
1.89
 
Canopies, Fabric - Mfg and Repair
3
  397101
22101 
 
1.84
1.86
 
Cans, Aluminum - Mfg
3
  304900
30412 
 
1.35
1.43
 
Cans, Salvage - Including Shredding and Packaging
6
  499900
27400 
 
2.81
2.60
 
Cans, Tin - Mfg
3
  304900
30412 
 
1.35
1.43
 
Canvas Tents, Commercial - Erection
3
  397101
22101 
 
1.84
1.86
 
Capsules, Medicine - Mfg
3
  104100
37402 
 
1.33
1.16
 
Car Wash Equipment - Sale/Install/Service
5
  426100
89605 
 
1.37
1.42
 
Car Washes, Automatic and Gas Sales Combined
8
  601100
65406 
 
1.37
1.35
 
Car Washes, Coin Operated
8
  601100
65406 
 
1.37
1.35
 
Carbon - Mfg
3
  371100
37801 
 
0.84
0.94
 
Carbon Dioxide - Mfg
3
  371100
37801 
 
0.84
0.94
 
Cardboard Tubing or Boxes - Mfg
3
  273100
27300 
 
1.63
0.81
 
Career Counselling Services
12
  771201
86920 
 *
0.19
0.17
 
Cargo Damage Inspection
5
  429930
51506 
 
0.70
0.54
 
Carnivals, Travelling
12
  965301
87600 
 +
0.82
0.81
 
Carpentry Work in Shops
3
  254902
25401 
 
2.81
2.79
 
Carpentry, Finishing Only
3
  254902
42147 
 
2.85
2.86
 
Carpet - Laying and Repairing of
5
  427800
42125 
 
3.08
3.08
 
Carpet - Sale and/or Installation
5
  427800
42125 
 
3.08
3.08
 
Carpet Cleaning
12
  995302
89701 
 
1.25
1.19
 
Carpet Gripper - Mfg
3
  254902
25401 
 
2.81
2.79
 
Carpets - Mfg
3
  249901
21300 
 
0.56
0.60
 
Carts, Shopping - Recovery and Repair
8
  632901
69915 
 
1.02
1.24
 
Cases, Carrying - Mfg
3
  397100
39901 
 
0.68
0.59
 
Cash Registers - Sale and Repair
8
  621102
62300 
 
0.21
0.20
 
Casino Halls
12
  969905
85916 
 
1.19
1.09
 
Caskets - Mfg
3
  397100
39901 
 
0.68
0.59
 
Catalogue Stores (only)
8
  641100
64200 
 
1.25
1.23
 
Catering As a Business (excl. camp catering)
12
  965301
87501 
 
0.82
0.81
 
Catering, Industrial Camp
12
  921401
87505 
 
1.79
1.89
 
Catering, Mobile
12
  965301
87501 
 
0.82
0.81
 
Cathodic Protection Rectifiers - Mfg
3
  303900
33606 
 
1.72
1.77
 
Cathodic Protection Services
5
  429930
51504 
 
0.68
0.53
 
Cationic Emulsified Asphalt - Mfg
8
  572203
37902 
 
0.44
0.46
 
Cattle Auctioneers
1
  12100
01202 
 
2.97
2.97
 
Cattle Auctioneers
1
  11500
60201 
 +
3.89

 
Cattle Ranches
1
  17100
01700 
 *
2.80

 
Cattle Ranches/Farms
1
  12100
01200 
 
2.97
2.97
 
Ceiling Texturing
5
  427501
42111 
 
3.04
3.04
 
Ceiling Tile - Installation
5
  427200
42141 
 
4.60
4.48
 
Cellular Communication Services
6
  482102
54501 
 
0.38
0.45
 
Cellular Telephones - Sale/Service Only
8
  621102
62300 
 
0.21
0.20
 
Cement - Mfg
2
  63201
34101 
 
1.92
1.88
 
Cement Truck, Operation (transit mix)
3
  355100
34800 
 
2.42
2.30
 
Cementing of Oil and Gas Wells
2
  91908
09911 
 
1.30
1.25
 
Cementing Shot Holes
2
  91908
09911 
 
1.30
1.25
 
Cemeteries
12
  981102
87700 
 
0.49
0.41
 
Central Vacuum System - Assemble/Install
5
  429201
42131 
 
0.73
0.95
 
Ceramic Finishing - handicrafts
3
  279200
69903 
 
0.25
0.31
 
Ceramic Handicrafts Instruction
3
  279200
69903 
 
0.25
0.31
 
Ceramics, Industrial
3
  351100
34500 
 
2.00
1.81
 
Cereal Products - Mfg
3
  105305
12400 
 
1.30
1.56
 
Chains - Mfg, Repair
3
  303900
30100 
 
1.84
1.89
 
Chains, Tire - Mfg and Repair
3
  303900
30100 
 
1.84
1.89
 
Chairlifts, Sightseeing - Operation of
12
  965301
85904 
 
0.82
0.81
 
Chalk Boards - Mfg
3
  397100
39901 
 
0.68
0.59
 
Chambers of Commerce
12
  771201
86901 
 +
0.20
0.18
 
Charitable Associations, Excluding Health Related
12
  771201
89101 
 +
0.19
0.17
 
Charter Bus Service
6
  457200
50800 
 
1.94
1.93
 
Cheese - Mfg
3
  104100
10500 
 
1.33
1.16
 
Chemical Blending and Packaging
8
  572203
37902 
 
0.44
0.46
 
Chemical Packaging/Distribution
8
  572203
37902 
 
0.44
0.46
 
Chemical Treatment of Oil and Gas Wells
2
  91908
09911 
 
1.30
1.25
 
Chemical Waste - Recovery, Treatment and Disposal
3
  371100
36502 
 
0.97
1.06
 
Chemicals - Mfg (Petro)
3
  371100
37801 
 
0.84
0.94
 
Chemicals, Bulk - Storage and Sale
8
  633104
60800 
 
1.59
1.52
 
Cheque Cashing Centres
12
  771201
70200 
 *
0.18
0.16
 
Chicken Catchers
3
  101100
01103 
 
2.94
2.94
 
Child Care Services
10
  864100
82801 
 
0.75
0.74
 
Chimney Sweeping
12
  995302
89705 
 
1.24
1.18
 
Chimneys, Metal - Assembly
3
  304900
30700 
 
1.33
1.42
 
China Stores
8
  614101
69904 
 +
0.44
0.45
 
Chipboard/Strandboard/Fibreboard - Mfg
3
  271401
27103 
 
1.62
1.39
 
Chiropractic Services, Clinics
12
  863500
82500 
 *
0.37
0.33
 
Christmas Tree On Oil Well - Servicing by Tree Saver
2
  91908
09921 
 
1.30
1.25
 
Christmas Trees - Sale of
8
  563100
62908 
 
1.78
1.82
 
Church Seating - Installation of
5
  429201
31501 
 
0.74
0.96
 
Church Supply Stores (excluding Furniture)
8
  614101
69904 
 +
0.44
0.45
 
Churches
12
  981102
83100 
 *
0.49
0.41
 
Cigarettes - Wholesale Distribution
8
  601100
69916 
 
1.37
1.35
 
Circuit Boards, Printed - Mfg
3
  279200
33902 
 
0.24
0.29
 
Cities
10
  835106
95104 
 
1.30
1.34
 
Cladding, Steel - Fabrication and Installation
5
  423500
42151 
 
5.75
5.29
 
Clay - Preparation and Packaging of
3
  351100
34500 
 
2.00
1.81
 
Clay Pellets for Lightweight Blocks - Mfg
3
  351100
34500 
 
2.00
1.81
 
Cleaning Compounds - Mfg
8
  572203
37902 
 
0.44
0.46
 
Cleaning Equipment - Sale, Service or Repair
8
  571105
62302 
 
0.74
0.72
 
Cleaning of Pipe Threads at Well Site
2
  91100
09915 
 
2.73
2.69
 
Cleaning of Windows, Exterior High-rise
12
  995302
89703 
 
1.25
1.19
 
Clergymen, Travelling
12
  981102
83100 
 *
0.49
0.41
 
Clinics, Medical and Dental Offices
12
  863500
82500 
 *
0.37
0.33
 
Closed Circuit Television - Install and Operate
6
  482102
54301 
 
0.39
0.46
 
Cloth and Yard Goods Stores
8
  614101
66900 
 
0.44
0.45
 
Clothing - Mfg and Alterations
3
  249901
24900 
 
0.56
0.60
 
Clothing - Rental of
8
  614101
66900 
 
0.44
0.45
 
Clothing Stores, Including Rental
8
  614101
66900 
 
0.44
0.45
 
Cloud Seeding
6
  451100
50203 
 
1.09
1.01
 
Club, Private - Operate Food/Refreshment Facilities
12
  969905
87508 
 *
1.18
1.08
 
Clubs and Sporting Facilities (Excluding Players) - Private
12
  969905
87508 
 *
1.18
1.08
 
Clubs, Flying
6
  451100
50203 
 
1.09
1.01
 
Coal and Mineral Testing Plants
5
  429930
86403 
 *
0.69
0.53
 
Coal and Wood Yards
8
  563100
62908 
 
1.78
1.82
 
Coal Mining, Open Pit
2
  63201
06110 
 
1.92
1.88
 
Coal Mining, Underground
2
  63201
06110 
 
1.92
1.88
 
Coal- Refining
2
  63201
34101 
 
1.92
1.88
 
Coal Test Holes - Logging of
12
  775200
86405 
 
0.13
0.14
 
Coal, Reclamation of Waste
2
  63201
06110 
 
1.92
1.88
 
Coat Hangers - Mfg
3
  304900
30412 
 
1.35
1.43
 
Coatings/Spraying of Truck Liners/Boxes
8
  635200
65800 
 
1.54
1.33
 
Cocoa - Process/Package
3
  107200
13100 
 
1.71
1.61
 
Coffee - Process/Package
3
  107200
13100 
 
1.71
1.61
 
Coffee Services, Provision of
8
  601100
69916 
 
1.37
1.35
 
Coffee Shops
12
  965301
87501 
 
0.82
0.81
 
Coiled Tubing Services - Downhole
2
  91908
09911 
 
1.30
1.25
 
Coin Operated Car Washes
8
  601100
65406 
 
1.37
1.35
 
Coin Operated Food Vending Machines
8
  601100
69916 
 
1.37
1.35
 
Coin Operated Laundromats
12
  972101
87402 
 
1.85
1.56
 
Coin Operated Rides/Games, Operation and Service
12
  969905
85922 
 
1.18
1.08
 
Coins and Stamps, Retail Sale
8
  614101
69904 
 +
0.44
0.45
 
Cold Air Balloons - Mfg, Repair and Install
3
  397101
22101 
 
1.84
1.86
 
Cold Storage - Public
6
  479901
52700 
 
2.14
2.10
 
Collection Agencies
12
  771201
70200 
 *
0.18
0.16
 
Collection of Pregnant Mare Urine
1
  12100
01206 
 
2.97
2.97
 
Collection of Pregnant Mare Urine
1
  17100
01700 
 *
2.80

 
Colleges, Public (under the Colleges Act)
10
  853100
80103 
 
0.28
0.31
 
Colleges, Religious
10
  853100
80103 
 
0.28
0.31
 
Colour Separation Serivices
3
  281901
27402 
 +
0.87
0.86
 
Combine Cabs - Mfg
3
  303900
30100 
 
1.84
1.89
 
Comforters - Mfg
3
  249901
22901 
 
0.57
0.61
 
Commercial Laundries
12
  972101
87400 
 
1.92
1.62
 
Commercial and Residential Furnace Cleaning
12
  995302
89705 
 
1.24
1.18
 
Commercial Buildings - Construction of
5
  411901
40400 
 
1.38
1.37
 
Commercial Diving Services
5
  411901
40400 
 
1.38
1.37
 
Commercial Fishing
1
  14100
01403 
 
1.75
1.75
 
Commercial Fishing
1
  17100
04100 
 
2.79

 
Commercial Hatcheries
1
  17100
02102 
 
2.80

 
Commercial Photography
6
  481300
85907 
 *
0.76
0.70
 
Commercial Printing and Bookbinding
3
  281901
28600 
 
0.88
0.88
 
Commercial Renovation Services
5
  411901
40400 
 
1.38
1.37
 
Commercial Vacuum Removal of Wet or Dry Wastes
2
  429915
06306 
 
2.43
2.52
 
Commercial, Hatcheries
1
  14100
01401 
 
1.75
1.75
 
Commercial/Residential Wood Framing
5
  422902
42143 
 
5.46
5.16
 
Commissionaires, Corps of
12
  779104
89913 
 
1.41
1.37
 
Community and Social Support Services
10
  864900
89925 
 *
0.88
0.89
 
Community Computer Resource Centres
10
  853100
80301 
 
0.27
0.29
 
Community Leagues/Associations
12
  969905
85901 
 *
1.18
1.08
 
Compact Discs, Retail Sale
8
  614101
69904 
 +
0.44
0.45
 
Component Parts, Small Electrical - Mfg
3
  279200
33902 
 
0.24
0.29
 
Compressed Hay Mfg (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Compressed Hay Mfg (Including Harvesting)
3
  105306
12304 
 
3.11

 
Compressors, Industrial - Mfg, Service or Repair
3
  579900
62304 
 
0.82
0.82
 
Computer and Magnetic Tape - Cut, Process and Clean
12
  771201
52705 
 
0.20
0.18
 
Computer Assembly
3
  279200
33902 
 
0.24
0.29
 
Computer Cable - Mfg
3
  279200
33902 
 
0.24
0.29
 
Computer Component Mfg & Install
3
  279200
33902 
 
0.24
0.29
 
Computer Embroidery
3
  249901
24900 
 
0.56
0.60
 
Computer Resource Centres
10
  853100
80301 
 
0.27
0.29
 
Computer Sales with Software - Sales, Svc, Development
8
  621102
62300 
 
0.21
0.20
 
Computer Software - Sale Only
8
  621102
62300 
 
0.21
0.20
 
Computer Software - Training Only
10
  853100
80301 
 
0.27
0.29
 
Computer Software, Design of Ind. Process Systems
12
  775200
86400 
 
0.15
0.15
 
Computer Software, Design Only - Business Systems
12
  775200
86913 
 *
0.13
0.14
 
Computer Training Schools
10
  853100
80301 
 
0.27
0.29
 
Computers - Sale or Repair
8
  621102
62300 
 
0.21
0.20
 
Concessions - Operation of
12
  965301
87501 
 
0.82
0.81
 
Concrete Block Laying
5
  423100
42102 
 
3.16
2.91
 
Concrete Breaking with Pneumatic Drills
5
  423100
42104 
 
3.16
2.91
 
Concrete Construction
5
  423100
42104 
 
3.16
2.91
 
Concrete Culverts - Mfg
3
  354900
34700 
 
1.88
1.67
 
Concrete Curing Blankets - Mfg
3
  397101
22101 
 
1.84
1.86
 
Concrete Diamond Drilling
5
  423100
42104 
 
3.16
2.91
 
Concrete Mixing Plants, Including Transit Mix
3
  355100
34800 
 
2.42
2.30
 
Concrete Pilings Cast in Place, Piling Operations
5
  423100
42159 
 
3.16
2.91
 
Concrete Pipes - Mfg
3
  354900
34700 
 
1.88
1.67
 
Concrete Products - Mfg
3
  354900
34700 
 
1.88
1.67
 
Concrete Pumping Services
3
  355100
34800 
 
2.42
2.30
 
Concrete Sculptures, Handicraft Mfg of
3
  279200
69903 
 
0.25
0.31
 
Concrete Sidewalk Block - Laying of
5
  423100
42102 
 
3.16
2.91
 
Concrete Steps, Pre-Cast - Deliver and Install
5
  423100
42102 
 
3.16
2.91
 
Concrete, Cutting and Coring
5
  423100
42104 
 
3.16
2.91
 
Concrete, Pre-cast - Erection of
5
  411901
42161 
 
1.38
1.37
 
Concrete, slip-forming/paving
5
  423100
42104 
 
3.16
2.91
 
Condominium Associations/Corporations
12
  759900
89702 
 +
0.99
0.88
 
Condominiums, Construction of 5 or Less Storeys (Wood)
5
  411905
40405 
 
1.31
1.38
 
Condominiums, Construction of 6 or More Storeys
5
  411901
40400 
 
1.38
1.37
 
Cone Picking
1
  41100
03902 
 
2.91
2.96
 
Conservation Associations
12
  771201
85925 
 +
0.19
0.17
 
Conservation, Environment Organizations
12
  771201
93113 
 *
0.20
0.18
 
Construction and Maintenance of Oilfield Prod Sites
5
  411901
06304 
 
1.45
1.43
 
Construction Equipment, Light - Rental
8
  641100
89908 
 
1.25
1.23
 
Construction Management Services
5
  411901
40400 
 
1.38
1.37
 
Construction, General, Commercial
5
  411901
40400 
 
1.38
1.37
 
Construction, General, Industrial
5
  411901
40400 
 
1.38
1.37
 
Construction, General, Institutional
5
  411901
40400 
 
1.38
1.37
 
Construction, General, Residential
5
  411905
40405 
 
1.31
1.38
 
Construction, Major Residential Renovations
5
  411905
40405 
 
1.31
1.38
 
Construction, Misc. Home Improvements
5
  422902
40401 
 
5.46
5.16
 
Construction, Misc. Renovations
5
  422902
40401 
 
5.46
5.16
 
Construction, Misc. Trade Services
5
  422902
40401 
 
5.46
5.16
 
Construction, Private (Non-Revenue) Buildings
5
  411905
40405 
 
1.31
1.38
 
Construction, Residential General Contractors
5
  411905
40405 
 
1.31
1.38
 
Construction, Residential, Major Renovations
5
  411905
40405 
 
1.31
1.38
 
Consulates
12
  771201
93113 
 *
0.20
0.18
 
Consulting, Agricultural, Horticultural, Forestry
12
  775200
86414 
 +
0.13
0.14
 
Consulting, Management
12
  771201
86902 
 *
0.20
0.18
 
Consulting, Safety, No Training or Equip Sales
5
  429930
86922 
 *
0.70
0.54
 
Contact Lenses, Mfg
12
  863500
82700 
 
0.36
0.32
 
Continuing Care Facilities
10
  862100
82808 
 
1.59
1.60
 
Contract Plant Maintenance
5
  411901
42129 
 
1.38
1.37
 
Control, Instruments - Manufacturing
3
  279200
38100 
 
0.24
0.29
 
Controls and Instrumentation - Install/Svc
5
  426100
42124 
 
1.39
1.44
 
Convenience Food Store and Gas Bar Combined
8
  601100
63100 
 
1.37
1.35
 
Convention Centre
12
  965301
87503 
 
0.86
0.85
 
Convention Centre, Set-up (No Electrical Install)
5
  429201
31501 
 
0.74
0.96
 
Conveyance Systems, Interoffice - Sale/Install/Svc
5
  429201
42160 
 
0.73
0.95
 
Conveyors, Installation or Removal
5
  411901
42109 
 
1.38
1.37
 
Cooling and Heating Equipment - Mfg
3
  304900
30700 
 
1.33
1.42
 
Coring and Testing Oil and Gas Wells
2
  91908
09911 
 
1.30
1.25
 
Corporate Registry Services
12
  771201
86901 
 +
0.20
0.18
 
Corps of Commissionaires
12
  779104
89913 
 
1.41
1.37
 
Corral Cleaning Including Manure Spreading
5
  421501
02105 
 
1.49
1.60
 
Corrals, Metal Livestock - Sale/Rent/Erect/Dismantle
5
  421501
02100 
 
1.54
1.67
 
Correspondence Schools
10
  851109
80105 
 
0.72
0.78
 
Corrugated Boxes - Mfg
3
  273100
27300 
 
1.63
0.81
 
Cosmetics - Mfg
8
  572203
37902 
 
0.44
0.46
 
Cosmetics, Retail Sale
8
  614101
69904 
 +
0.44
0.45
 
Cosmetology Schools
10
  853100
80301 
 
0.27
0.29
 
Cosmetology Services
12
  971300
87200 
 
0.50
0.42
 
Cotton Bags - Mfg
3
  273100
27300 
 
1.63
0.81
 
Counselling, Public Relations
12
  771201
86200 
 *
0.19
0.17
 
Counter Tops, Arborite or Formica - Assemble and Install
5
  427401
42133 
 
2.20
2.31
 
Couplings - Mfg
3
  308101
30801 
 
1.11
1.10
 
Courier Services
6
  456102
50714 
 
3.78
3.75
 
Craft and Hobby Schools
10
  853100
80301 
 
0.27
0.29
 
Craft Supply Stores
8
  614101
69904 
 +
0.44
0.45
 
Cranes - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Cranes - Mobile Rental without Operator
8
  572100
62201 
 
1.16
1.28
 
Cranes (Tower) and Scaffolding - Rental and Erection
5
  411901
89928 
 
1.38
1.37
 
Cranes, Operation of
5
  421501
40604 
 
1.54
1.67
 
Cranes, Overhead - Servicing
5
  426100
31508 
 
1.39
1.44
 
Crating and Packaging Services
6
  479901
51705 
 
2.08
2.04
 
Creameries
3
  104100
10500 
 
1.33
1.16
 
Credit Unions
12
  771201
70200 
 *
0.18
0.16
 
Crematoriums
12
  981102
87700 
 
0.49
0.41
 
Creosoting of Timber
3
  251200
25901 
 
1.68
1.63
 
Crests - Mfg
3
  249901
24900 
 
0.56
0.60
 
Cribbing, Foundations
5
  423100
42104 
 
3.16
2.91
 
Cribbing, Sidewalks and Driveways
5
  423100
42104 
 
3.16
2.91
 
Crisis Centre, Operation of
10
  864900
89925 
 *
0.88
0.89
 
Crop and Hail Insurance Boards
12
  771201
93113 
 *
0.20
0.18
 
Crop Dusting Services
6
  451100
50203 
 
1.09
1.01
 
Crown Grazing Land - Leasing of
1
  12100
01200 
 
2.97
2.97
 
Crown Grazing Land - Leasing of
1
  17100
01700 
 *
2.80

 
Crude Oil Refineries
3
  371100
36500 
 
0.97
1.06
 
Cultural Centres
10
  864900
85909 
 
0.88
0.89
 
Culture Media - Mfg
12
  863500
82700 
 
0.36
0.32
 
Culverts, Concrete - Mfg
3
  354900
34700 
 
1.88
1.67
 
Culverts, Metal - Assembly and Installation
5
  421501
40604 
 
1.54
1.67
 
Culverts, Sheet Metal - Mfg
3
  303900
30100 
 
1.84
1.89
 
Cupboards, Pre-Manufactured - Assemble and Install
5
  427401
42133 
 
2.20
2.31
 
Curling Rinks
12
  969905
85901 
 *
1.18
1.08
 
Curling Supplies - Sale
8
  641100
67300 
 
1.21
1.20
 
Cushions - Mfg
3
  249901
22901 
 
0.57
0.61
 
Custom Baling
1
  16100
01601 
 
2.25
2.25
 
Custom Baling
1
  17100
01700 
 *
2.80

 
Custom Combining
1
  16100
01601 
 
2.25
2.25
 
Custom Combining
1
  17100
01700 
 *
2.80

 
Custom Feed Lots
1
  12100
01201 
 
2.97
2.97
 
Custom Feed Lots
1
  17100
02109 
 *
2.79

 
Custom Harvesting
1
  16100
01601 
 
2.25
2.25
 
Custom Harvesting
1
  17100
01700 
 *
2.80

 
Customizing Shops - Vehicle
8
  635200
65800 
 
1.54
1.33
 
Customs Brokers
12
  771201
86901 
 +
0.20
0.18
 
Cylinder Head Rebuilding, Automotive Engines
3
  308101
30801 
 
1.11
1.10
 
^ Top D   
Dairies
3
  104100
10500 
 
1.33
1.16
 
Dairy Equipment - Sale and Servicing
8
  571105
62302 
 
0.74
0.72
 
Dairy Farms
1
  12100
01203 
 
2.97
2.97
 
Dairy Farms
1
  17100
01700 
 *
2.80

 
Dairy Products - Mfg
3
  104100
10500 
 
1.33
1.16
 
Dampproofing
5
  427501
42139 
 
3.04
3.04
 
Dance and/or Music Instruction
10
  853100
80301 
 
0.27
0.29
 
Dance Halls
12
  969905
85916 
 
1.19
1.09
 
Data Indexing - Storage and Retrieval of
12
  771201
52705 
 
0.20
0.18
 
Data Processing Services
12
  771201
86901 
 +
0.20
0.18
 
Dating and Escort Services
12
  771201
86920 
 *
0.19
0.17
 
Day Care Centres
10
  864100
82801 
 
0.75
0.74
 
Day Home Agencies
10
  864100
82801 
 
0.75
0.74
 
Day Homes for Seniors
10
  862100
82800 
 
1.59
1.60
 
Day Nurseries
10
  864100
82801 
 
0.75
0.74
 
Day Shelters for the Unemployed
10
  864900
89925 
 *
0.88
0.89
 
Decking (Metal) - fabrication and Installation
5
  423500
42151 
 
5.75
5.29
 
Decorating and Painting, residential/commercial
5
  427501
42111 
 
3.04
3.04
 
Decorating of Glassware
3
  279200
69903 
 
0.25
0.31
 
Deep Core drilling
2
  92101
42130 
 
2.62
2.15
 
Deer Farming
1
  12100
01204 
 
2.97
2.97
 
Dehydrators - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Delivery Services
6
  456102
50714 
 
3.78
3.75
 
Demolition or Wrecking of Buildings
5
  421501
40604 
 
1.54
1.67
 
Demolition or Wrecking of Storage Tanks
5
  411901
42156 
 
1.38
1.37
 
Dental and Medical Clinics
12
  863500
82500 
 *
0.37
0.33
 
Dental Clinics
12
  863500
82700 
 
0.36
0.32
 
Dental Equipment - Repair and Installation
8
  621102
33901 
 
0.21
0.20
 
Dental Laboratories
12
  863500
82700 
 
0.36
0.32
 
Dental Mechanics
12
  863500
82700 
 
0.36
0.32
 
Denturists
12
  863500
82700 
 
0.36
0.32
 
Department Stores
8
  641100
64200 
 
1.25
1.23
 
Depots, Bus
6
  457200
50802 
 
2.01
1.99
 
Designing and Drafting, Industrial and Architectural
12
  775200
86913 
 *
0.13
0.14
 
Desktop Publishing
3
  281901
28900 
 +
0.87
0.86
 
Detective Agencies
12
  779104
89924 
 
1.38
1.34
 
Detergents - Mfg
8
  572203
37902 
 
0.44
0.46
 
Diamond bit Drilling
2
  92101
42130 
 
2.62
2.15
 
Diamond Bits - Mfg and Retipping of
3
  308101
30801 
 
1.11
1.10
 
Diamond Drilling, Concrete
5
  423100
42104 
 
3.16
2.91
 
Diesel Engine - Sale and Service
8
  572100
62201 
 
1.16
1.28
 
Diesel Engine Brakes - Installation
8
  572100
62201 
 
1.16
1.28
 
Dietary Consulting
12
  863500
82500 
 *
0.37
0.33
 
Diplomatic Missions
12
  771201
93113 
 *
0.20
0.18
 
Direct Marketing Distribution, Wholesale
8
  661100
62900 
 
0.78
0.83
 
Directional Drilling equipment, rental of
2
  91908
09911 
 
1.30
1.25
 
Directory Boards - Mfg
3
  397100
39901 
 
0.68
0.59
 
Disabled Persons, Rehabilitation Services for
10
  864700
82806 
 *
1.29
1.21
 
Disabled Persons, Transportation Services for
6
  457200
51200 
 
2.01
1.99
 
Disk Jockeys
6
  481300
85907 
 *
0.76
0.70
 
Display Service, Window and Store Advertising
3
  397100
86201 
 *
0.67
0.58
 
Disposal - Liquid Waste, Oilfield (No Trucking)
2
  429915
09927 
 
2.43
2.52
 
Distilling of Liquor
3
  113100
14300 
 
1.14
1.03
 
Distilling of Water
3
  111100
14100 
 
1.68
1.54
 
Diving Services, Commercial
5
  411901
40400 
 
1.38
1.37
 
Document and Electronic Data Storage
12
  771201
52705 
 
0.20
0.18
 
Document Exchange Centre
12
  771201
52705 
 
0.20
0.18
 
Dog Sledding Tours
12
  965301
87600 
 +
0.82
0.81
 
Dog Training
12
  969905
02117 
 *
1.19
1.09
 
Dolls - Mfg
3
  249901
22901 
 
0.57
0.61
 
Domestic Help, Homeowner
12
  995302
87300 
 *
1.25
1.19
 
Door Channels - Roll Forming of
3
  303900
30100 
 
1.84
1.89
 
Door Frames, Iron - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Door Frames, Pre-cut Wooden - Assembly
5
  423300
42121 
 
2.77
2.93
 
Door to Door Distribution of Advertising Material
3
  281901
86202 
 +
0.87
0.86
 
Door to Door, Vacuum Sales, etc.
8
  641100
67604 
 
1.21
1.20
 
Doors, Folding and Sliding - Mfg and Installation
5
  423300
42121 
 
2.77
2.93
 
Doors, Overhead/Auto Pedestrian - Sale/Install/Repair
5
  423300
30302 
 
2.77
2.93
 
Doors, Steel Overhead - Mfg
3
  303900
30100 
 
1.84
1.89
 
Doughnut Shops
12
  965301
87501 
 
0.82
0.81
 
Downhole Fishing Services
2
  91908
09911 
 
1.30
1.25
 
Downhole Services, oil and gas
2
  91908
09911 
 
1.30
1.25
 
Drafting and Designing, Industrial and Architectural
12
  775200
86913 
 *
0.13
0.14
 
Drafting Equipment and Supplies Stores
8
  614101
69904 
 +
0.44
0.45
 
Drain and Sewer Cleaning Using Electric Augers
5
  426100
42122 
 
1.39
1.44
 
Drainage and Irrigation Districts
10
  835104
57601 
 
1.24
1.41
 
Drapes - Mfg, Sale, Installation and Repair
3
  249901
22901 
 
0.57
0.61
 
Dredging Services
5
  421501
40604 
 
1.54
1.67
 
Drill Stem, Transportation of (At Wellsite)
2
  91100
09915 
 
2.73
2.69
 
Drilling - Rathole
2
  92101
09904 
 
2.72
2.25
 
Drilling Mud - Sales/Service
8
  572203
62303 
 
0.44
0.46
 
Drilling Mud Aggregate - Mfg
8
  572203
37902 
 
0.44
0.46
 
Drilling of Oil and Gas Wells
2
  91100
09600 
 
2.71
2.67
 
Drilling or Boring of Water Wells Only
2
  92101
42130 
 
2.62
2.15
 
Drilling Rig Anchoring Service
2
  92101
09904 
 
2.72
2.25
 
Drilling Rigs - Mfg
3
  303900
30100 
 
1.84
1.89
 
Drilling Rigs, Levelling of Oil and Gas Well
2
  91100
09600 
 
2.71
2.67
 
Drilling Water Wells
2
  92101
42130 
 
2.62
2.15
 
Drilling, Concrete Diamond
5
  423100
42104 
 
3.16
2.91
 
Drilling, Diamond bit
2
  92101
42130 
 
2.62
2.15
 
Drilling, Shot Hole (Seismic)
2
  92101
09201 
 
2.73
2.26
 
Drilling, Water Wells and Shot hole (When Combined)
2
  92101
09201 
 
2.73
2.26
 
Drive-In Restaurants
12
  965301
87501 
 
0.82
0.81
 
Drivers License Exams
10
  851109
89923 
 
0.72
0.78
 
Driving Ranges, Golf
12
  965301
85900 
 *
0.81
0.80
 
Driving Schools, Passenger Vehicles
10
  851109
89923 
 
0.72
0.78
 
Driving Services for the Delivery of Vehicles
8
  631100
65600 
 
0.98
0.93
 
Drop In Centres for Natives
10
  864900
85909 
 
0.88
0.89
 
Drop In Centres for Youths or Seniors
10
  864900
89925 
 *
0.88
0.89
 
Drug Abuse Centres
10
  864900
89925 
 *
0.88
0.89
 
Drug Stores
8
  614101
68100 
 
0.44
0.45
 
Drugs - Mfg
3
  104100
37402 
 
1.33
1.16
 
Drums, Metal - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Drums, Paper Fibre - Mfg
3
  273100
27300 
 
1.63
0.81
 
Dry Cleaners
12
  972101
87401 
 
1.85
1.56
 
Dry Ice - Mfg
3
  371100
37801 
 
0.84
0.94
 
Drywall Application
5
  427200
42135 
 
4.60
4.48
 
Drywall Compound - Mfg
3
  351100
34500 
 
2.00
1.81
 
Drywall, Plaster, Stucco and Insulation
5
  427200
42135 
 
4.60
4.48
 
Dude Ranches
1
  18100
01802 
 
1.70
1.70
 
Dust Suppression Systems - Assemble/Install and Service
5
  426100
31507 
 
1.35
1.39
 
Duty Free Shops
8
  614101
69904 
 +
0.44
0.45
 
^ Top E   
Early Childhood Services
10
  851109
80106 
 
0.73
0.79
 
Eavestrough - Mfg only
3
  304900
30412 
 
1.35
1.43
 
Eavestrough, Fabrication and Installation
5
  423500
42151 
 
5.75
5.29
 
Egg Producer
1
  14100
01401 
 
1.75
1.75
 
Eggs, Dried, Powdered etc. - Processing
3
  107200
13100 
 
1.71
1.61
 
Electric Meter Reading
6
  491100
57400 
 
0.60
0.60
 
Electric Motor Repairs
8
  632901
69915 
 
1.02
1.24
 
Electric Power Companies
6
  491100
57400 
 
0.60
0.60
 
Electric Surface Heaters - Mfg
3
  304900
30700 
 
1.33
1.42
 
Electric Wire and Cable - Mfg
3
  279200
33902 
 
0.24
0.29
 
Electric, Utility
6
  491100
57400 
 
0.60
0.60
 
Electrical Cable, Buried - Laying of
5
  421501
40604 
 
1.54
1.67
 
Electrical Equipment, Industrial - Mfg
3
  303900
33606 
 
1.72
1.77
 
Electrical Panels - Mfg
3
  304900
33602 
 
1.35
1.43
 
Electrical Parts, Small - Mfg
3
  279200
33902 
 
0.24
0.29
 
Electrical Repairs
5
  426100
42124 
 
1.39
1.44
 
Electrical Services - Automotive
8
  635100
65808 
 
1.63
1.73
 
Electrical Transformers and Switchgears - Install
5
  426100
42124 
 
1.39
1.44
 
Electrical Wiring
5
  426100
42124 
 
1.39
1.44
 
Electrolysis Services
12
  971300
87200 
 
0.50
0.42
 
Electronic Component Parts, Small - Mfg
3
  279200
33902 
 
0.24
0.29
 
Electronic Printing Services
3
  281901
27402 
 +
0.87
0.86
 
Electronic Sound Equipment, Install and Service
5
  429201
42160 
 
0.73
0.95
 
Electronic Teller Machines
5
  429201
42160 
 
0.73
0.95
 
Electroplating (excluding automotive)
3
  308101
30403 
 
1.09
1.08
 
Electroplating Automotive Parts
8
  635200
65800 
 
1.54
1.33
 
Elevators, Freight and Passenger - Install and Removal
5
  426100
42110 
 
1.39
1.44
 
Elevators, Grain
8
  671100
52400 
 
0.65
0.75
 
Elk Farming
1
  12100
01204 
 
2.97
2.97
 
Embassies
12
  771201
93113 
 *
0.20
0.18
 
Embroidery
3
  249901
24900 
 
0.56
0.60
 
Enamelling and Refinishing Metal and Porcelain Products
3
  308101
30403 
 
1.09
1.08
 
Endless Tubing Services - Downhole
2
  91100
09915 
 
2.73
2.69
 
Energy Resources Conservation Board
12
  771201
93113 
 *
0.20
0.18
 
Engineering, Professional
12
  775200
86400 
 
0.15
0.15
 
Engines, Aircraft - Repair, Overhaul and Maintenance
6
  451100
50200 
 
1.10
1.03
 
Engines, Small Gasoline - Sale, Service or Repair
8
  632901
69915 
 
1.02
1.24
 
Entertainers and Artists
6
  481300
85907 
 *
0.76
0.70
 
Entertainment Equipment - Repair and Service
8
  621102
67602 
 
0.22
0.21
 
Entertainment Equipment Stores
8
  621102
67602 
 
0.22
0.21
 
Envelopes - Mfg
3
  281901
27402 
 +
0.87
0.86
 
Environment Conservation/Historical Resource Org
12
  771201
93113 
 *
0.20
0.18
 
Environmental Research and Consulting Services
12
  775200
86414 
 +
0.13
0.14
 
Equip/Machinery NEC - Sales, Service and Repair
8
  571105
62302 
 
0.74
0.72
 
Equipment, Small - Rental and/or Service
8
  641100
89908 
 
1.25
1.23
 
Ergonomic Assessments (no sales)
10
  853100
86927 
 
0.28
0.31
 
Ergonomic Assessments (with sales)
8
  571105
86905 
 
0.73
0.70
 
Escalators - Installation and Removal
5
  426100
42110 
 
1.39
1.44
 
Escort and Dating Services
12
  771201
86920 
 *
0.19
0.17
 
Esthetic Services
12
  971300
87200 
 
0.50
0.42
 
Excavating Services
5
  421501
40604 
 
1.54
1.67
 
Exchange Centre, Document
12
  771201
52705 
 
0.20
0.18
 
Exercise Equipment with Install and Service
5
  429201
31501 
 
0.74
0.96
 
Exercising Horses, Horse Stables
1
  12100
01206 
 
2.97
2.97
 
Exercising Horses, Horse Stables
1
  17100
01700 
 *
2.80

 
Exhaust and Muffler Repair Shops
8
  635100
65808 
 
1.63
1.73
 
Exhibition Associations
12
  969905
89901 
 
1.18
1.08
 
Expansion Joints, Installation of
5
  421501
40602 
 
1.54
1.67
 
Expediting Services
5
  429930
51506 
 
0.70
0.54
 
Exploration, Seismic
2
  91200
09200 
 
3.30
2.57
 
Explosives - Sales and Distribution
8
  633104
60800 
 
1.59
1.52
 
Exterior Renovations
5
  423500
42151 
 
5.75
5.29
 
Exterminating Services
12
  995302
89704 
 
1.25
1.19
 
Eyeglasses - Mfg
12
  863500
82700 
 
0.36
0.32
 
Eye-wear, Dispensing - Sale and Service of
12
  863500
82700 
 
0.36
0.32
 
^ Top F   
Fabric, Yard Goods - Stores
8
  614101
66900 
 
0.44
0.45
 
Facia and Soffit - Fabrication and Installation
5
  423500
42151 
 
5.75
5.29
 
Facia, Metal - Fabrication only
3
  304900
30412 
 
1.35
1.43
 
Farm Equipment - Sale and Service
8
  571100
62200 
 
1.04
1.12
 
Farm Implements - Mfg
3
  303900
30100 
 
1.84
1.89
 
Farmers Markets
12
  759900
89702 
 +
0.99
0.88
 
Farms - Grain
1
  17100
01700 
 *
2.80

 
Farms – Grain
1
  16100
01600 
 
2.25
2.25
 
Farms - Livestock
1
  17100
01700 
 *
2.80

 
Farms - Mixed
1
  17100
01700 
 *
2.80

 
Farms - Poultry and Rabbit
1
  17100
01700 
 *
2.80

 
Farms - Vegetable
1
  17100
01700 
 *
2.80

 
Farms – Vegetable
1
  16100
01600 
 
2.25
2.25
 
Farms, Agri-Tourism
1
  18100
01802 
 
1.70
1.70
 
Farms, Bait
1
  18100
01801 
 
1.70
1.70
 
Farms, Bait
1
  17100
01901 
 +
2.79

 
Farms, Fish
1
  14100
01403 
 
1.75
1.75
 
Farms, Fish
1
  17100
04100 
 
2.79

 
Farms, Fruit
1
  18100
01800 
 
1.70
1.70
 
Farms, Fruit
1
  17100
01901 
 +
2.79

 
Farms, Fur
1
  14100
01403 
 
1.75
1.75
 
Farms, Fur
1
  17100
04100 
 
2.79

 
Farms, Goat
1
  14100
01402 
 
1.75
1.75
 
Farms, Mushroom
1
  18100
01801 
 
1.70
1.70
 
Farms, Mushroom
1
  17100
01901 
 +
2.79

 
Farms, Poultry
1
  14100
01401 
 
1.75
1.75
 
Farms, Sheep
1
  14100
01402 
 
1.75
1.75
 
Farms, Sod
5
  421501
01905 
 
1.52
1.63
 
Farms, U-pick
1
  18100
01802 
 
1.70
1.70
 
Farrier Services
12
  863500
02104 
 
0.36
0.32
 
Fascia, Artificial Pre-cast Stone
3
  354900
38500 
 
1.88
1.67
 
Fax Machines - Sale and Svc
8
  621102
62300 
 
0.21
0.20
 
Feed and Pet Stores - no mfg
8
  641100
69914 
 
1.21
1.20
 
Feed Lot Cleaning Service
5
  421501
02105 
 
1.49
1.60
 
Feed Lots
1
  12100
01201 
 
2.97
2.97
 
Feed Lots
1
  17100
02109 
 *
2.79

 
Feed Mills
3
  105305
12301 
 
1.28
1.53
 
Fences - Sale and Installation
5
  421501
02100 
 
1.54
1.67
 
Fences, Barbed Wire - Installation
5
  421501
02100 
 
1.54
1.67
 
Fences, Metal or Steel - Installation Only
5
  421501
02100 
 
1.54
1.67
 
Fencing - Wood
5
  421501
02100 
 
1.54
1.67
 
Fencing, Rubber - Recycling Material For
6
  499900
27400 
 
2.81
2.60
 
Fencing, Steel - Mfg
3
  303900
30100 
 
1.84
1.89
 
Ferries/Barges
6
  456102
50714 
 
3.78
3.75
 
Fertilizer - Mfg
3
  371100
37801 
 
0.84
0.94
 
Fertilizer - Sale and Distribution
8
  633104
60800 
 
1.59
1.52
 
Fertilizer and Weed Control Services, Res/Comm
5
  421501
02103 
 
1.49
1.60
 
Fertilizer Spreading, agriculture - as a service business
8
  633104
60800 
 
1.59
1.52
 
Fertilizer Tanks, Liquid - Assembly of
8
  571105
62302 
 
0.74
0.72
 
Fertilizers - Mfg with Processing of Nickel
3
  371100
37801 
 
0.84
0.94
 
Festivals - Organization of
12
  771201
85925 
 +
0.19
0.17
 
Fibreboard/Chipboard/Strandboard - Mfg
3
  271401
27103 
 
1.62
1.39
 
Fibreglass Boats - Mfg
3
  354900
38500 
 
1.88
1.67
 
Fibreglass Insulation - Mfg
3
  351100
35401 
 
2.00
1.81
 
Fibreglass Reinforced Plastic Products - Mfg
3
  354900
38500 
 
1.88
1.67
 
Field Post Tensioning
5
  411901
40400 
 
1.38
1.37
 
Field Production Operators
2
  71100
06305 
 
0.51
0.49
 
Film Production Consulting
6
  481300
85907 
 *
0.76
0.70
 
Film, Motion Picture - Video Production
6
  481300
85907 
 *
0.76
0.70
 
Film, Photofinishing (excluding one hour photofinishing)
3
  281901
27402 
 +
0.87
0.86
 
Filters, Industrial - Mfg
3
  304900
30412 
 
1.35
1.43
 
Filters, Industrial - Sale and Svc
8
  571105
62302 
 
0.74
0.72
 
Filters, Oil and Air - Mfg
3
  304900
30412 
 
1.35
1.43
 
Finance and Loan Companies
12
  771201
70200 
 *
0.18
0.16
 
Financial Services
12
  771201
70200 
 *
0.18
0.16
 
Finishing Carpentry Only
3
  254902
42147 
 
2.85
2.86
 
Fire Extinguishers, Rental and Sale
8
  571105
86905 
 
0.73
0.70
 
Fire Protection Co-operative
10
  835104
82712 
 *
1.23
1.40
 
Fire Sprinkler Systems - Installation and Servicing
5
  426100
42144 
 
1.37
1.42
 
Fire Trucks, With Operator - Rental
8
  571105
86905 
 
0.73
0.70
 
Firefighting, forest
5
  421501
40604 
 
1.54
1.67
 
Fireplaces, Metal, Assembly of
3
  304900
30700 
 
1.33
1.42
 
Fireplaces, Sale, Service and Installation
5
  426100
42117 
 
1.39
1.44
 
Firewood Yards
8
  563100
62908 
 
1.78
1.82
 
Fireworks Displays
5
  421501
40604 
 
1.54
1.67
 
First Aid Techniques/Life Support Systems, Instruct.
10
  853100
86927 
 
0.28
0.31
 
First Nations
10
  835105
95105 
 +
1.17
1.22
 
Fish Farms
1
  14100
01403 
 
1.75
1.75
 
Fish Farms
1
  17100
04100 
 
2.79

 
Fish Hatcheries
1
  14100
01403 
 
1.75
1.75
 
Fish Hatcheries
1
  17100
04100 
 
2.79

 
Fish Processing Plants
3
  101100
10100 
 
2.94
2.94
 
Fishing and Hunting Tours
12
  965301
87600 
 +
0.82
0.81
 
Fishing Services - Oil and Gas Well
2
  91908
09911 
 
1.30
1.25
 
Fishing Tackle - Mfg and Repair
3
  279200
39300 
 
0.24
0.29
 
Fishing Tackle - retail sale of
8
  641100
67300 
 
1.21
1.20
 
Fishing, Commercial
1
  14100
01403 
 
1.75
1.75
 
Fishing, Commercial
1
  17100
04100 
 
2.79

 
Fitness Equipment with Install and Service
5
  429201
31501 
 
0.74
0.96
 
Fitness, Exercise and Health Facilities - Private
12
  969905
87508 
 *
1.18
1.08
 
Fittings, Misc. - Mfg
3
  308101
30801 
 
1.11
1.10
 
Flagstone Sidewalks - Laying of
5
  423100
42102 
 
3.16
2.91
 
Flight Operations, Misc.
6
  451100
50203 
 
1.09
1.01
 
Flight Training
6
  451100
50203 
 
1.09
1.01
 
Flight Training by Simulator Only
10
  853100
80301 
 
0.27
0.29
 
Floor Covering Stores
5
  427800
42125 
 
3.08
3.08
 
Floor Tiles - Laying and Repairing
5
  427800
42125 
 
3.08
3.08
 
Floor, Hardwood - Laying, Sanding and Finishing
5
  427800
42125 
 
3.08
3.08
 
Flooring Material - Installation
5
  427800
42125 
 
3.08
3.08
 
Flooring, Seamless - Application of
5
  427800
42125 
 
3.08
3.08
 
Florists - Retail and Wholesale
8
  641100
69200 
 
1.21
1.20
 
Flour Mills
3
  105305
12400 
 
1.30
1.56
 
Flowers - Delivery of
6
  456102
50714 
 
3.78
3.75
 
Flush-by services, oilfield
2
  429915
09902 
 
2.34
2.43
 
Flyers, Delivery
3
  281901
86202 
 +
0.87
0.86
 
Flying Clubs and Schools
6
  451100
50203 
 
1.09
1.01
 
Flying, Recreation
6
  451100
50203 
 
1.09
1.01
 
Folders - Mfg
3
  279200
16900 
 
0.24
0.29
 
Folding Doors - Mfg or Repair
5
  423300
42121 
 
2.77
2.93
 
Food and Refreshment Facilities By Private Clubs
12
  969905
87508 
 *
1.18
1.08
 
Food Consulting
12
  863500
82500 
 *
0.37
0.33
 
Food Equipment, Stainless Steel - Mfg
3
  303900
30100 
 
1.84
1.89
 
Food Manufacturing Equipment - Sale/Service/Repair
8
  571105
62302 
 
0.74
0.72
 
Food Packaging Equipment - sale and service
8
  571105
62302 
 
0.74
0.72
 
Food Processing, Misc. - NEC
3
  107200
13100 
 
1.71
1.61
 
Food Products, Wholesale Distribution
8
  601100
69916 
 
1.37
1.35
 
Food Stores
8
  601100
63100 
 
1.37
1.35
 
Forage Processing (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Forage Processing (Including Harvesting)
3
  105306
12304 
 
3.11

 
Forest Fire Fighting
5
  421501
40604 
 
1.54
1.67
 
Forestry Consulting Services
12
  775200
86414 
 +
0.13
0.14
 
Forging, Metal
3
  303900
89401 
 
1.78
1.84
 
Fork Lifts - Sale, Service or Repair
8
  572100
62201 
 
1.16
1.28
 
Formal Wear - Rental of
8
  614101
66900 
 
0.44
0.45
 
Foster Care Placement Agencies
10
  864900
89925 
 *
0.88
0.89
 
Foster Care Providers (homeowner)
10
  864900
89925 
 *
0.88
0.89
 
Foundation Boring
5
  423100
42159 
 
3.16
2.91
 
Foundation Waterproofing
5
  427501
42139 
 
3.04
3.04
 
Foundries - Brass, Bronze, Lead
3
  354900
29700 
 
1.88
1.67
 
Foundries, Iron and Steel
3
  291200
29102 
 
3.57
3.23
 
Fracturing of Oil and Gas Wells
2
  91908
09911 
 
1.30
1.25
 
Framing, Residential Houses
5
  422902
42143 
 
5.46
5.16
 
Framing, Wood, Condos
5
  422902
42143 
 
5.46
5.16
 
Framing, Wood, Residential/Commercial
5
  422902
42143 
 
5.46
5.16
 
Framing, Wood, Townhouses
5
  422902
42143 
 
5.46
5.16
 
Fraternal Societies
12
  771201
89101 
 +
0.19
0.17
 
Freight and Baggage Handling at Airports
6
  451100
50200 
 
1.10
1.03
 
Freight Forwarding Services, Domestic
6
  456102
50714 
 
3.78
3.75
 
Freight Forwarding, International
12
  771201
86901 
 +
0.20
0.18
 
French Fry Mfg
3
  107200
13905 
 
1.76
1.65
 
Friendship Centres
10
  864900
85909 
 
0.88
0.89
 
Fruit Drink Stands
8
  614101
69904 
 +
0.44
0.45
 
Fruit Farms
1
  18100
01800 
 
1.70
1.70
 
Fruit Farms
1
  17100
01901 
 +
2.79

 
Fruit Juice - Processing and Packaging
3
  104100
10500 
 
1.33
1.16
 
Fumigating
12
  995302
89704 
 
1.25
1.19
 
Funeral Services
12
  981102
87700 
 
0.49
0.41
 
Fur Buying (Excluding Treatment)
8
  641100
64200 
 
1.25
1.23
 
Fur Cleaning, Repair and Storage
12
  972101
87401 
 
1.85
1.56
 
Fur Farms
1
  14100
01403 
 
1.75
1.75
 
Fur Farms
1
  17100
04100 
 
2.79

 
Furnace Cleaning Services/Chimney Sweeping
12
  995302
89705 
 
1.24
1.18
 
Furnaces and Air Conditioners - Installation, Svc
5
  426100
42117 
 
1.39
1.44
 
Furniture - Moving and Including Storage
6
  456102
50714 
 
3.78
3.75
 
Furniture - Refinishing of
3
  261200
26101 
 
2.30
2.54
 
Furniture Stores
8
  641100
67601 
 
1.21
1.20
 
Furniture, Metal - Mfg
3
  303900
26401 
 
1.72
1.77
 
Furniture, office and supply store
8
  641100
64200 
 
1.25
1.23
 
Furniture, Prefabricated Wooden - Assemble and Install
5
  427401
42133 
 
2.20
2.31
 
Furniture, Upholstered - Mfg
3
  261200
26101 
 
2.30
2.54
 
Furniture, Wooden - Mfg
3
  254902
25401 
 
2.81
2.79
 
Furniture, Wooden - Refinish, Paint and Polish
3
  261200
26101 
 
2.30
2.54
 
Furniture, Wrought Iron - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Furriers
8
  614101
66900 
 
0.44
0.45
 
Furs - Retail Sales
8
  614101
66900 
 
0.44
0.45
 
Fusion of Plastic Pipe
5
  421501
40604 
 
1.54
1.67
 
Futons - Mfg Frames and Mattresses
3
  261200
26101 
 
2.30
2.54
 
^ Top G   
Galleries, Art - No Retail Sales
10
  853100
80701 
 *
0.27
0.29
 
Galvanizing Shops
3
  308101
30403 
 
1.09
1.08
 
Game Farms
12
  969905
80703 
 +
1.18
1.08
 
Game Tables - Mfg
3
  254902
25401 
 
2.81
2.79
 
Games Meet (Amateur) - Operation of
12
  969905
87508 
 *
1.18
1.08
 
Gamma Ray Cameras - Assembly of
3
  279200
38100 
 
0.24
0.29
 
Garage Equipment, Instal/Repair/Sale/Service
5
  426100
89605 
 
1.37
1.42
 
Garbage - Trucking of
6
  499900
57901 
 
2.96
2.74
 
Garbage Chutes - Cleaning, Disinfecting
12
  995302
89703 
 
1.25
1.19
 
Garbage Chutes - Fabrication and Installation
5
  426100
42117 
 
1.39
1.44
 
Garbage Chutes - Mfg
3
  304900
30412 
 
1.35
1.43
 
Garden Centre with Greenhouse
8
  563100
62908 
 
1.78
1.82
 
Garden Centres
8
  563100
62908 
 
1.78
1.82
 
Gardens and Lawns - Maintenance of
5
  421501
02100 
 
1.54
1.67
 
Gas and Oil Lease Owners (Office Staff)
2
  71100
06300 
 
0.51
0.49
 
Gas and Oil Well Casing Crews
2
  91100
09915 
 
2.73
2.69
 
Gas and Oil Well Producers, Explorers, Developers
2
  71100
06300 
 
0.51
0.49
 
Gas and Oil Wells - Clean with Compressed Air or Water
2
  429915
09902 
 
2.34
2.43
 
Gas and Oil Wells - Steam Cleaning of
2
  429915
09902 
 
2.34
2.43
 
Gas and Oil Wells - Wireline Operations
2
  91908
09911 
 
1.30
1.25
 
Gas Bars, Excluding Auto Servicing
8
  601100
65406 
 
1.37
1.35
 
Gas Heaters - Mfg
3
  304900
30700 
 
1.33
1.42
 
Gas Meter Reading
6
  491100
57400 
 
0.60
0.60
 
Gas Pipeline - operation of
2
  71100
51501 
 
0.49
0.48
 
Gas Plant - Operation of (under contract)
2
  71100
06305 
 
0.51
0.49
 
Gas Plant Maintenance (excluding shutdowns)
5
  411901
42129 
 
1.38
1.37
 
Gas Plant, Shutdown
5
  411901
40400 
 
1.38
1.37
 
Gas Sales, With Automatic Car Washes
8
  601100
65406 
 
1.37
1.35
 
Gas Station with Servicing and Repair of Vehicles
8
  635100
65400 
 
1.61
1.70
 
Gas Station, with Convenience Store
8
  601100
63100 
 
1.37
1.35
 
Gas Wells - Servicing of with Service Rigs
2
  91101
09903 
 
2.71
2.24
 
Gas Wells, Drilling
2
  91100
09600 
 
2.71
2.67
 
Gas, Natural - Utility
6
  491100
57400 
 
0.60
0.60
 
Gas, Propane - Sale and Distribution
8
  633104
69300 
 
1.59
1.52
 
Gas, Retail - Sale of
8
  601100
65406 
 
1.37
1.35
 
Gases, Industrial - Mfg
3
  371100
37801 
 
0.84
0.94
 
Gasfitting
5
  426100
42122 
 
1.39
1.44
 
Gaskets - Mfg
3
  304900
30412 
 
1.35
1.43
 
Gasoline Engines, Small - Sale, Service or Repair
8
  632901
69915 
 
1.02
1.24
 
Gates, Iron - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Gauges, Industrial - Install/Svc
5
  426100
42124 
 
1.39
1.44
 
General Construction - Commercial Buildings
5
  411901
40400 
 
1.38
1.37
 
General Construction - Industrial Buildings
5
  411901
40400 
 
1.38
1.37
 
General Construction - Institutional Buildings
5
  411901
40400 
 
1.38
1.37
 
General Construction - Residential Buildings
5
  411905
40405 
 
1.31
1.38
 
Generators, Portable - Mfg
3
  304900
30700 
 
1.33
1.42
 
Geologists and Geophysicists Services
12
  775200
86414 
 +
0.13
0.14
 
Geophysical Exploration (excl. seismic)
12
  775200
86405 
 
0.13
0.14
 
Geophysical Exploration, Seismic
2
  91200
09200 
 
3.30
2.57
 
Geophysical Services
12
  775200
86414 
 +
0.13
0.14
 
Giftware Stores
8
  614101
69904 
 +
0.44
0.45
 
Girl Guide Organizations
12
  771201
85925 
 +
0.19
0.17
 
Glacier Tours - bus
6
  457200
50800 
 
1.94
1.93
 
Glass and Windows - Assemble and Install
5
  423300
42121 
 
2.77
2.93
 
Glass Articles, Hand Made - Mfg
3
  279200
69903 
 
0.25
0.31
 
Glass Cutting, Bevelling, Etching Services
5
  423300
42121 
 
2.77
2.93
 
Glass Products - Mfg
5
  423300
42121 
 
2.77
2.93
 
Glass Sales - Retail or Wholesale
5
  423300
42121 
 
2.77
2.93
 
Glass Tempered - Mfg and Sale
5
  423300
42121 
 
2.77
2.93
 
Glass Windows, Sealed - Mfg
5
  423300
42121 
 
2.77
2.93
 
Glassware, Custom Decorating
3
  279200
69903 
 
0.25
0.31
 
Glazing Compounds - Mfg
8
  572203
37902 
 
0.44
0.46
 
Glazing Services
5
  423300
42121 
 
2.77
2.93
 
Goat Farming
1
  14100
01402 
 
1.75
1.75
 
Go-Kart Tracks
12
  965301
87600 
 +
0.82
0.81
 
Golf Carts, Assembly
8
  632901
69915 
 
1.02
1.24
 
Golf Clubs - Assembly, Sale and Repair
3
  279200
39300 
 
0.24
0.29
 
Golf Course, Construction of
5
  421501
40604 
 
1.54
1.67
 
Golf Courses
12
  965301
85900 
 *
0.81
0.80
 
Golf Driving Ranges
12
  965301
85900 
 *
0.81
0.80
 
Golf Pro Shop (Not operated by owner of Golf Course)
8
  641100
67300 
 
1.21
1.20
 
Golf Pro Shops (Operated by owners of Golf Course)
12
  965301
85900 
 *
0.81
0.80
 
Gondolas, Sightseeing - Operation of
12
  965301
85904 
 
0.82
0.81
 
Governors - Service and Installation
3
  579900
62304 
 
0.82
0.82
 
Govt Agencies, Boards, Comm, Foundns (NEC)
12
  771201
93113 
 *
0.20
0.18
 
Grader Blades - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Grain and Seed Dealers
8
  671100
52400 
 
0.65
0.75
 
Grain Elevators - Operation of
8
  671100
52400 
 
0.65
0.75
 
Grain Elevators, Construction of
5
  411901
40400 
 
1.38
1.37
 
Grain Farms
1
  16100
01600 
 
2.25
2.25
 
Grain Farms
1
  17100
01700 
 *
2.80

 
Graphic Art Design
12
  775200
86913 
 *
0.13
0.14
 
Grass Mowing Along Highways and Roads
5
  421501
40604 
 
1.54
1.67
 
Grass Seeding, Residential and Commercial
5
  421501
02100 
 
1.54
1.67
 
Gravel Crushing
5
  421501
40604 
 
1.54
1.67
 
Gravel Pits, Including Gravel Crushing
5
  421501
40604 
 
1.54
1.67
 
Gravestone Carvers
5
  429201
35301 
 
0.73
0.95
 
Gravity Meter and Magnetometer Surveying
12
  775200
86405 
 
0.13
0.14
 
Gravy Bases - Process/Package
3
  107200
13100 
 
1.71
1.61
 
Grazing Leases
1
  12100
01200 
 
2.97
2.97
 
Grazing Leases
1
  17100
01700 
 *
2.80

 
Greenhouse, Cut Flower
1
  17100
01901 
 +
2.79

 
Greenhouse, Vegetable
1
  18100
01800 
 
1.70
1.70
 
Greenhouse, Vegetable
1
  17100
01901 
 +
2.79

 
Greenhouse, Wholesale production
1
  18100
01800 
 
1.70
1.70
 
Greenhouse, Wholesale production
1
  17100
01901 
 +
2.79

 
Greenhouse, With Retail Garden Center
8
  563100
62908 
 
1.78
1.82
 
Greenhouses, Metal Framed - Mfg or Erection
5
  411901
40400 
 
1.38
1.37
 
Greenware - Mfg or Sale (Ceramics)
3
  279200
69903 
 
0.25
0.31
 
Grills, Automotive Plastic - Repair
8
  635200
65800 
 
1.54
1.33
 
Grills, Heating and Air Conditioning - Mfg
3
  304900
30700 
 
1.33
1.42
 
Grocery Stores
8
  601100
63100 
 
1.37
1.35
 
Grooming of Pets
12
  969905
02117 
 *
1.19
1.09
 
Ground Support Services - Aircraft
6
  451100
50200 
 
1.10
1.03
 
Groundskeeping
5
  421501
02100 
 
1.54
1.67
 
Group Home for Delinquent Youths, Etc
10
  864900
89925 
 *
0.88
0.89
 
Guest Ranches
1
  18100
01802 
 
1.70
1.70
 
Guiding, Outfitting and Pack Trains
12
  965301
87600 
 +
0.82
0.81
 
Gun Clubs
12
  969905
87508 
 *
1.18
1.08
 
Gunite Operations
5
  427501
42111 
 
3.04
3.04
 
Gunsmiths
8
  641100
67300 
 
1.21
1.20
 
Guy Cables - Testing of
5
  429930
40907 
 
0.69
0.53
 
Gymnastic Equipment - Sale, Service and Installation
5
  429201
31501 
 
0.74
0.96
 
Gyproc - Mfg Including Lamination of Adhesive
3
  351100
34500 
 
2.00
1.81
 
Gypsum Wallboard - Mfg
3
  351100
34500 
 
2.00
1.81
 
^ Top H   
Hail and Crop Insurance Boards
12
  771201
93113 
 *
0.20
0.18
 
Hair Salons
12
  971300
87200 
 
0.50
0.42
 
Hamburger Manufacturing - Wholesale
3
  101100
10100 
 
2.94
2.94
 
Hand Tools - Mfg
3
  308101
30801 
 
1.11
1.10
 
Handicap Homecare Service
10
  862100
82704 
 
1.52
1.53
 
Handicraft Supply Stores
8
  614101
69904 
 +
0.44
0.45
 
Handyman Services
5
  422902
40401 
 
5.46
5.16
 
Hang Gliders - Mfg
3
  397101
22101 
 
1.84
1.86
 
Hardware Stores
8
  641100
67300 
 
1.21
1.20
 
Hardwood Floors - Laying, Sanding and Finishing
5
  427800
42125 
 
3.08
3.08
 
Harvesting or Processing of Peat Moss
3
  105306
12304 
 
3.11

 
Harvesting, Baling, and Threshing - Custom
1
  16100
01601 
 
2.25
2.25
 
Harvesting, Baling, and Threshing - Custom
1
  17100
01700 
 *
2.80

 
Hatcheries, Commercial
1
  14100
01401 
 
1.75
1.75
 
Hatcheries, Commercial
1
  17100
02102 
 
2.80

 
Hatcheries, Fish
1
  14100
01403 
 
1.75
1.75
 
Hatcheries, Fish
1
  17100
04100 
 
2.79

 
Hats - Mfg
3
  249901
24900 
 
0.56
0.60
 
Hauling of Logs
1
  41100
03100 
 
2.91
2.96
 
Hay - Farming/Growing
1
  17100
01700 
 *
2.80

 
Hay – Farming/Growing
1
  16100
01600 
 
2.25
2.25
 
Hay Compression (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Hay Compression (Including Harvesting)
3
  105306
12304 
 
3.11

 
Hay Processing (Including Harvesting)
1
  16100
01602 
 
2.25
2.25
 
Hay Processing (Including Harvesting)
3
  105306
12304 
 
3.11

 
Health Care Centres/Facilities
10
  861100
82100 
 
0.76
0.78
 
Health Care Centres/Facilities
10
  861100
82705 
 
0.82
0.85
 
Health Clubs, Fitness Facilities - Private
12
  969905
87508 
 *
1.18
1.08
 
Health Food Stores
8
  614101
69904 
 +
0.44
0.45
 
Health Services, Miscellaneous - Non Profit
12
  863500
82701 
 *
0.36
0.32
 
Hearing Aids, Sale and Servicing
12
  863500
82500 
 *
0.37
0.33
 
Hearing Disabled, Schools for
10
  851109
80105 
 
0.72
0.78
 
Heat Exchangers - Mfg or Repair
3
  303900
30100 
 
1.84
1.89
 
Heat Treating and Stress Relieving Svces, incl. Mobile
3
  303900
30407 
 
1.72
1.77
 
Heaters, Automotive Air and Water - Installation
8
  635100
65808 
 
1.63
1.73
 
Heaters, Gas - Mfg
3
  304900
30700 
 
1.33
1.42
 
Heaters, Industrial Electrical Surface - Mfg
3
  304900
30700 
 
1.33
1.42
 
Heating and Air Conditioning Systems - Install Automotive
8
  635100
65808 
 
1.63
1.73
 
Heating and Air Conditioning Systems, Balancing
5
  429930
86413 
 
0.69
0.53
 
Heating and Cooling Equipment - Mfg
3
  304900
30700 
 
1.33
1.42
 
Heating Ducts - Mfg only
3
  304900
30412 
 
1.35
1.43
 
Heating Grills - Mfg
3
  304900
30700 
 
1.33
1.42
 
Heating Mats, Plastic or Polyester - Application of
3
  279200
69903 
 
0.25
0.31
 
Heating, Ventilation, Air Conditioning (HVAC)
5
  426100
42117 
 
1.39
1.44
 
Heavy Duty Mechanics
8
  572100
62201 
 
1.16
1.28
 
Heavy Equipment Installation
5
  411901
42109 
 
1.38
1.37
 
Heavy Equipment, Operation or Rental With Operator
5
  421501
40604 
 
1.54
1.67
 
Heavy Mobile Equipment - Rent/Lease/Service
8
  572100
62201 
 
1.16
1.28
 
Helicopter Service
6
  451100
50107 
 
1.09
1.01
 
Help Desk Services
8
  621102
62300 
 
0.21
0.20
 
Hide Dealers
3
  101100
10104 
 
2.94
2.94
 
Hides - Treatment and Sale
3
  101100
10104 
 
2.94
2.94
 
Highway Construction
5
  421501
40604 
 
1.54
1.67
 
Historical Documents and Artifacts - Display of
10
  853100
80701 
 *
0.27
0.29
 
Historical Resource Organizations
12
  771201
93113 
 *
0.20
0.18
 
Hobby and Craft Schools
10
  853100
80301 
 
0.27
0.29
 
Hobby Supply Stores
8
  614101
69904 
 +
0.44
0.45
 
Hockey Instruction School
12
  969905
87508 
 *
1.18
1.08
 
Hog Producers/Farming
1
  14100
01400 
 
1.75
1.75
 
Hoists, garage - sale/install/Service
5
  426100
89605 
 
1.37
1.42
 
Holiday Trailers - Mfg and Repair
3
  254902
25401 
 
2.81
2.79
 
Holistic Products, Retail Sale
8
  614101
69904 
 +
0.44
0.45
 
Home Based Care
10
  862100
82808 
 
1.59
1.60
 
Home Improvement Centres
8
  563100
25403 
 
1.82
1.87
 
Home Improvements, Misc. Construction Services
5
  422902
40401 
 
5.46
5.16
 
Home Newspaper Delivery
3
  281901
86202 
 +
0.87
0.86
 
Home Nursing Services
10
  862100
82704 
 
1.52
1.53
 
Home Provisioners
8
  601100
63103 
 
1.37
1.35
 
Home Renovation Services, Misc.
5
  422902
40401 
 
5.46
5.16
 
Home Support Services
10
  862100
82704 
 
1.52
1.53
 
Homeowner, Construct Own Residence as General Cont.
5
  411905
40405 
 
1.31
1.38
 
Homes for Delinquent Youths, Unwed Mothers, etc
10
  864900
89925 
 *
0.88
0.89
 
Homes for Senior Citizens
10
  862100
82800 
 
1.59
1.60
 
Homes, Houses, Construction of as a General Contractor
5
  411905
40405 
 
1.31
1.38
 
Homes, Nursing
10
  862100
82808 
 
1.59
1.60
 
Honey - Processing and Packaging
3
  107200
13100 
 
1.71
1.61
 
Honey Farms (Apiaries)
1
  14100
01404 
 
1.75
1.75
 
Honey Farms (Apiaries)
1
  17100
01900 
 *
2.79

 
Horizontal Blinds - Mfg, Installation and Repair
3
  249901
22901 
 
0.57
0.61
 
Horizontal boring
2
  92101
42103 
 
2.55
2.11
 
Horse Racing Commissions
12
  771201
93109 
 
0.19
0.17
 
Horse Ranches
1
  12100
01206 
 
2.97
2.97
 
Horse Ranches
1
  17100
01700 
 *
2.80

 
Horse Shoeing
12
  863500
02104 
 
0.36
0.32
 
Horse Stables
1
  12100
01206 
 
2.97
2.97
 
Horse Stables
1
  17100
01700 
 *
2.80

 
Horse Trailers - Sales
8
  632901
69912 
 
1.00
1.22
 
Horse Trailers (metal) - Mfg and Repair
3
  303900
30100 
 
1.84
1.89
 
Horse Trailers (wooden) - Mfg and Repair
3
  254902
25401 
 
2.81
2.79
 
Horticultural Consulting and Research Services
12
  775200
86414 
 +
0.13
0.14
 
Hose - assemble/sell/repair
8
  572203
62303 
 
0.44
0.46
 
Hospitals
10
  861100
82100 
 
0.76
0.78
 
Hospitals
10
  861100
82705 
 
0.82
0.85
 
Hospitals for the Mentally Ill
10
  861100
82100 
 
0.76
0.78
 
Hospitals for the Mentally Ill
10
  861100
82705 
 
0.82
0.85
 
Hospitals, Animal
12
  863500
02104 
 
0.36
0.32
 
Hospitals, Auxiliary
10
  862100
82808 
 
1.59
1.60
 
Hostels
12
  759900
89702 
 +
0.99
0.88
 
Hostels, Salvation Army
10
  864900
89925 
 *
0.88
0.89
 
Hostess Service
12
  771201
85925 
 +
0.19
0.17
 
Hot Air Ballooning, Commercial and Promotional
12
  965301
87600 
 +
0.82
0.81
 
Hot Air Balloons - Mfg, Install and Repair
3
  397101
22101 
 
1.84
1.86
 
Hot Air Systems - Fabrication and Installation/Svc
5
  426100
42117 
 
1.39
1.44
 
Hot Oil Treatment of Gas and Oil Wells
2
  429915
09902 
 
2.34
2.43
 
Hot Shot Trucking
6
  456102
50714 
 
3.78
3.75
 
Hot Tubs, Rental and Service of
8
  563100
25403 
 
1.82
1.87
 
Hot Tubs, Sale and Service of
8
  563100
25403 
 
1.82
1.87
 
Hotels
12
  965301
87503 
 
0.86
0.85
 
Household Appliance Stores
8
  641100
67604 
 
1.21
1.20
 
Household Appliances - Service and Repair
8
  641100
89908 
 
1.25
1.23
 
Household Appliances, Rental or Leasing
8
  641100
89908 
 
1.25
1.23
 
Houses, Construction of as General Contractor
5
  411905
40405 
 
1.31
1.38
 
House-sitting Services
12
  995302
89701 
 
1.25
1.19
 
Housing Authorities
12
  759900
89702 
 +
0.99
0.88
 
Hunting and Fishing Tours
12
  965301
87600 
 +
0.82
0.81
 
Hydraulic Power Pacs - Mfg
3
  308101
30801 
 
1.11
1.10
 
Hydraulics - Service and Repair
3
  308101
30801 
 
1.11
1.10
 
Hydro Excavating/Trenching
2
  429915
06306 
 
2.43
2.52
 
Hydro Vac Trenching
2
  429915
06306 
 
2.43
2.52
 
Hydroseeding (Excluding Aerial)
5
  421501
02103 
 
1.49
1.60
 
Hypnotic Services Including Instruction
12
  863500
82500 
 *
0.37
0.33
 
^ Top I   
Ice - Mfg
3
  111100
14100 
 
1.68
1.54
 
Ice Cream - Mfg
3
  104100
10500 
 
1.33
1.16
 
Ice Cream Parlours and Stands
8
  614101
69904 
 +
0.44
0.45
 
Ice Making Including Maintenance In Arenas
12
  969905
85919 
 
1.19
1.09
 
Identification plates - mfg
3
  279200
38200 
 
0.24
0.29
 
Ignition Repair - Automotive
8
  635100
65808 
 
1.63
1.73
 
Ignition Systems and Harnesses - Sale/Service/Install
3
  579900
62304 
 
0.82
0.82
 
Ignition Systems, Magneto - Sale/Service/Install
3
  579900
62304 
 
0.82
0.82
 
Implement Agencies - agricultural
8
  571100
62200 
 
1.04
1.12
 
Implements, Agricultural - Mfg
3
  303900
30100 
 
1.84
1.89
 
Implements, Agricultural - Repair of
8
  571100
62200 
 
1.04
1.12
 
Incineration Plant, Operation of
3
  371100
36502 
 
0.97
1.06
 
Income Tax Preparation Schools
10
  853100
80301 
 
0.27
0.29
 
Income Tax Services
12
  771201
86901 
 +
0.20
0.18
 
Indian Bands
10
  835105
95105 
 +
1.17
1.22
 
Indicating Instruments - Mfg
3
  279200
38100 
 
0.24
0.29
 
Indoor Plants - Sale, Rental or Maintenance
8
  641100
69200 
 
1.21
1.20
 
Industrial and Oilfield Equipment Rentals
8
  572102
89910 
 
0.78
0.75
 
Industrial and Oilfield Supply Store, Incl. Servicing
8
  572203
62303 
 
0.44
0.46
 
Industrial Buildings, Construction of
5
  411901
40400 
 
1.38
1.37
 
Industrial Camp Catering
12
  921401
87505 
 
1.79
1.89
 
Industrial Camp Trailers, mfg, sale, svc
3
  254902
25401 
 
2.81
2.79
 
Industrial Camps, Rental and Maintenance
8
  632901
89922 
 
1.02
1.24
 
Industrial Ceramic and Porcelain Products - Mfg
3
  351100
34500 
 
2.00
1.81
 
Industrial Drafting and Designing
12
  775200
86913 
 *
0.13
0.14
 
Industrial Electrical Equipment - Mfg
3
  303900
33606 
 
1.72
1.77
 
Industrial Filters - Mfg
3
  304900
30412 
 
1.35
1.43
 
Industrial Gauges - Install/Service
5
  426100
42124 
 
1.39
1.44
 
Industrial Heavy Equipment, Operation of
5
  421501
40604 
 
1.54
1.67
 
Industrial Painting/Coating
5
  427501
42139 
 
3.04
3.04
 
Industrial Patrols and Security Services
12
  779104
89902 
 
1.34
1.30
 
Industrial Plant Maintenance (excluding shutdowns)
5
  411901
42129 
 
1.38
1.37
 
Industrial Spraying, Right of Way Maintenance
5
  421501
02200 
 
1.54
1.67
 
Industrial Training Schools
10
  853100
80301 
 
0.27
0.29
 
Industrial Vacuum Removal of Wet or Dry Wastes
2
  429915
06306 
 
2.43
2.52
 
Ink, Printing - Mfg
8
  572203
37902 
 
0.44
0.46
 
Insect and Weed Spraying (residential/comm.)
5
  421501
02103 
 
1.49
1.60
 
Insect Killers, Electronic - Assembly of
3
  279200
33902 
 
0.24
0.29
 
Insemination/Artificial Breeding of Animals
12
  863500
02104 
 
0.36
0.32
 
Inspection and Testing Svces - Pipeline, Vessels, etc
5
  429930
51502 
 
0.78
0.63
 
Inspection Service, Visual (Other than Const/Fabrication)
5
  429930
86922 
 *
0.70
0.54
 
Institutes of Technology
10
  853100
80311 
 
0.27
0.29
 
Institutional Buildings, Construction of
5
  411901
40400 
 
1.38
1.37
 
Instruction - Rowing and Canoeing
12
  965301
87600 
 +
0.82
0.81
 
Instrument, Measuring/Recording/Control - Mfg
3
  279200
38100 
 
0.24
0.29
 
Instrumentation and Controls - Install/Service
5
  426100
42124 
 
1.39
1.44
 
Instruments, Musical Bowed - Repair
8
  621102
67602 
 
0.22
0.21
 
Insulated Wood Panels - Mfg
3
  254902
25401 
 
2.81
2.79
 
Insulating, Mechanical
5
  411901
42184 
 
1.38
1.37
 
Insulating, Structural
5
  427200
42135 
 
4.60
4.48
 
Insulation, Fibreglass - Mfg
3
  351100
35401 
 
2.00
1.81
 
Insulation, Mineral - Mfg
3
  351100
35401 
 
2.00
1.81
 
Insurance Adjusters
12
  771201
73501 
 *
0.19
0.17
 
Insurance Companies and Agencies
12
  771201
73501 
 *
0.19
0.17
 
Intercommunication Systems, Install and Service
5
  429201
42160 
 
0.73
0.95
 
Interior Designing
12
  775200
86913 
 *
0.13
0.14
 
International Alliance Theatre Trust Fund
6
  481300
85934 
 *
0.76
0.70
 
internet cable installers
5
  426100
42128 
 
1.37
1.41
 
Internet Servers
6
  482102
54501 
 
0.38
0.45
 
Internet Service Providers
6
  482102
54501 
 
0.38
0.45
 
Inter-Office Conveyance System, Sale/Install/Service
5
  429201
42160 
 
0.73
0.95
 
Interpreting Services
12
  771201
86600 
 *
0.20
0.18
 
Interpretive Centres
10
  853100
80701 
 *
0.27
0.29
 
Interprovincial, Provincial and Local Trucking
6
  456102
50714 
 
3.78
3.75
 
Inventory Control Services, Equipment and Material
5
  429930
51506 
 
0.70
0.54
 
Inventory Services
8
  641100
86909 
 
1.25
1.23
 
Investigating Agencies
12
  779104
89924 
 
1.38
1.34
 
Investment Firms
12
  771201
70200 
 *
0.18
0.16
 
Iron and Steel Foundries
3
  291200
29102 
 
3.57
3.23
 
Iron Gates, Doors or Window Frames - Mfg
3
  303900
30100 
 
1.84
1.89
 
Irrigation and Drainage Districts
10
  835104
57601 
 
1.24
1.41
 
Irrigation Systems - Residential and Commercial
5
  421501
02100 
 
1.54
1.67
 
^ Top J   
Jacob Brakes - Installation
8
  635100
65808 
 
1.63
1.73
 
Janitorial Equipment and Supplies - Sale and Service
8
  571105
62302 
 
0.74
0.72
 
Janitorial Services
12
  995302
89701 
 
1.25
1.19
 
Jewellery - Mfg
3
  279200
38200 
 
0.24
0.29
 
Jewellery Stores
8
  614101
69904 
 +
0.44
0.45
 
Job Costing
12
  775200
86400 
 
0.15
0.15
 
Job Search Training
12
  771201
86920 
 *
0.19
0.17
 
Junk and Scrap Metal Dealers
3
  291200
62700 
 
3.57
3.23
 
Jute Bags - Mfg
3
  273100
27300 
 
1.63
0.81
 
^ Top K   
Kennels
12
  969905
02117 
 *
1.19
1.09
 
Kindergartens
10
  851109
80106 
 
0.73
0.79
 
Kindergyms
10
  864100
82812 
 
0.74
0.73
 
Kites - Mfg
3
  397101
22101 
 
1.84
1.86
 
^ Top L   
Laboratories - Research and Testing
5
  429930
86403 
 *
0.69
0.53
 
Laboratories, Dental
12
  863500
82700 
 
0.36
0.32
 
Laboratories, Medical
12
  863500
82500 
 *
0.37
0.33
 
Laboratory Equipment and Cabinets - Installation of
5
  429201
31501 
 
0.74
0.96
 
Labour Staffing Services
5
  429800
86911 
 
2.22
2.31
 
Laminate Adhesive to Gyproc, Vinyl Products
3
  351100
34500 
 
2.00
1.81
 
Laminated Beams and Archribs - Mfg
3
  254902
25401 
 
2.81
2.79
 
Lamination of Small Vinyl Products
3
  279200
16900 
 
0.24
0.29
 
Lamp Stores
8
  641100
67300 
 
1.21
1.20
 
Land Breaking
5
  421501
40604 
 
1.54
1.67
 
Land Development (Excl. Bldg Const.)
12
  771201
73500 
 *
0.19
0.17
 
Land Man Services
2
  71100
73702 
 *
0.40
0.37
 
Land Reclamation
5
  421501
40604 
 
1.54
1.67
 
Land Surveying
5
  775909
86401 
 
0.79
0.67
 
Land Title Services
12
  771201
86901 
 +
0.20
0.18
 
Landfills, Operation of
6
  499900
57901 
 
2.96
2.74
 
Landscaping
5
  421501
02100 
 
1.54
1.67
 
Language Schools
10
  851109
80105 
 
0.72
0.78
 
Lapidary Service
3
  279200
38201 
 *
0.24
0.29
 
Laser Alignment Services - Heavy Stationary Equip
5
  411901
42109 
 
1.38
1.37
 
Laser Tag Facilities
12
  965301
87600 
 +
0.82
0.81
 
Lathing
5
  427200
42135 
 
4.60
4.48
 
Laundries, Automobile
8
  635200
65800 
 
1.54
1.33
 
Laundries, Commercial
12
  972101
87400 
 
1.92
1.62
 
Laundromats, Coin Operated - Operation of
12
  972101
87402 
 
1.85
1.56
 
Laundry Equipment - Sale, Service and Repair
8
  571105
62302 
 
0.74
0.72
 
Law, Legal, Lawyers - Offices
12
  771201
86600 
 *
0.20
0.18
 
Lawn and Garden Equipment - Sale and Service
8
  632901
69915 
 
1.02
1.24
 
Lawn and Garden Equipment, Rental
8
  641100
89908 
 
1.25
1.23
 
Lawnmower Sharpening Shops
8
  641100
67300 
 
1.21
1.20
 
Lawns and Gardens - Maintenance
5
  421501
02100 
 
1.54
1.67
 
Lead Foundries
3
  354900
29700 
 
1.88
1.67
 
Lead Wheel Balancing Weights - Mfg
3
  354900
29700 
 
1.88
1.67
 
Leasing, Trailers Without Servicing
8
  632901
69912 
 
1.00
1.22
 
Leather Goods - Mfg or Repair
3
  249901
24900 
 
0.56
0.60
 
Leather Goods Stores (excluding Clothing)
8
  614101
69904 
 +
0.44
0.45
 
Legal Documents, Serving of
12
  779104
89924 
 
1.38
1.34
 
Legal Services
12
  771201
86600 
 *
0.20
0.18
 
Levelling of Oil and Gas Well Drilling Rigs
2
  91100
09600 
 
2.71
2.67
 
Libraries
10
  853100
80700 
 
0.27
0.29
 
Life Support System/First Aid Technique Instruction
10
  853100
86927 
 
0.28
0.31
 
Lifeline/Telecare
10
  862100
82808 
 
1.59
1.60
 
Light Fixtures - Assembling of
3
  279200
33902 
 
0.24
0.29
 
Light Repair Shops, Excluding Automotive
8
  632901
69915 
 
1.02
1.24
 
Light/Lamps - retail sale of
8
  641100
67300 
 
1.21
1.20
 
Lightning Arrestors - Sale and Installation
5
  426100
42124 
 
1.39
1.44
 
Limbs, Artificial - Mfg and Repair
12
  863500
82700 
 
0.36
0.32
 
Lime - Mfg
2
  63201
34101 
 
1.92
1.88
 
Limousine Service
6
  457200
51200 
 
2.01
1.99
 
Line Clearing/Slashing
5
  421501
40604