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Industry Industry Description Sector Exempt Activities

There are nine sectors in the WCB classification structure.

Select an industry code to see the related industry description.

Rate Group Industry   Industry Title 2016 Rate 2017 Rate   Notes
Sector 1 - Agriculture and Forestry
11500
  60201
 +
Livestock Auctions/Stockyards - CLOSED 2015: use 01202
3.89 3.89   Industry Custom Pricing 
12100
  01200
  Beef Producers
2.97 2.97    
  01201
 
Feed Lots
2.97 2.97   Industry Custom Pricing 
  01202
  Livestock Auctions/Stockyards
2.97 2.97   Industry Custom Pricing 
  01203
 
Dairy Farms
2.97 2.97    
  01204
  Elk/Bison Producers
2.97 2.97    
  01205
 
Llama/Alpaca Producers
2.97 2.97    
  01206
  Riding Academies/Horse Stables
2.97 2.97    
14100
  01400
 
Hog Producers
1.75 1.75    
  01401
  Poultry/Egg Producers
1.75 1.75    
  01402
 
Goat/Sheep Producers
1.75 1.75    
  01403
  Fishing/Fish or Fur Farms
1.75 1.75   Industry Custom Pricing 
  01404
 
Apiaries
1.75 1.75   Industry Custom Pricing 
16100
  01600
  Hay/Grain/Crop Farming
2.25 2.25    
  01601
 
Harvesting/Baling - Custom
2.25 2.25    
  01602
  Forage & Peat Moss Processing
2.25 2.25    
17100
  01700
 *
Farming Operations - CLOSED 2015
2.80 2.80    
  01900
 * Apiaries - CLOSED 2015: use 01404
2.79 2.79   Industry Custom Pricing 
  01901
 +
Greenhouse Operations - CLOSED 2015
2.79 2.79   Industry Custom Pricing 
  02102
  Hatcheries - Commercial - CLOSED 2015: use 01401
2.80 2.80    
  02109
 *
Feed Lots - CLOSED 2015: use 01201
2.79 2.79   Industry Custom Pricing 
  04100
  Fishing/Fish or Fur Farms - CLOSED 2015: use 01403
2.79 2.79   Industry Custom Pricing 
18100
  01800
 
Greenhouses/Market Gardens
1.70 1.70   Industry Custom Pricing 
  01801
  Mushroom Producers/Bait Farms
1.70 1.70   Industry Custom Pricing 
  01802
 
Agri-Tourism Farms
1.70 1.70    
41100
  03100
  Logging - Woodlands Operations
2.76 2.91    
  03902
 
Timber Management
2.76 2.91    
Sector 2 - Mining and Petroleum Development
63201
  06110
  Mining & Overburden Removal
1.45 1.92    
  34101
 
Cement & Lime Mfg, Incl. Quarrying
1.45 1.92    
71100
  06300
  Oil & Gas - Upstream
0.47 0.51   Industry Custom Pricing (incl. safety assn levy) 
  06305
 
Field Production Operators
0.47 0.51   (incl. safety assn levy) 
  06601
  Heavy Oil/Oilsands - R & D
0.37 0.40   Industry Custom Pricing 
  51500
 
Pipeline Cleaning
0.37 0.40   Industry Custom Pricing 
  51501
  Pipeline Transmission - Oil/Gas
0.45 0.49   Industry Custom Pricing (incl. safety assn levy, WH&S levy exempt) 
  73702
 *
Land/Permit Man Services
0.37 0.40   Industry Custom Pricing 
71200
  06600
  Oilsands Operations
0.44 0.43    
  07700
 
Mine/Refine - Salt
0.43 0.42   Industry Custom Pricing 
91100
  09600
  Drilling - Oil/Gas Wells
2.49 2.71   (incl. safety assn levy) 
  09915
 
Well Casing Services
2.51 2.73   (incl. safety assn levy) 
91101
  09903
  Well Servicing with Service Rigs
2.31 2.71   (incl. safety assn levy) 
91200
  09200
 
Seismic Survey
2.38 3.30   (incl. safety assn levy) Industry Custom Pricing 
91908
  09911
  Oilfield Downhole Services
1.15 1.30   (incl. safety assn levy) 
  09921
 
Oilfield Svces - Christmas Tree
1.15 1.30   (incl. safety assn levy) 
92101
  09201
  Drilling - Shot Hole
2.99 2.73   Industry Custom Pricing (incl. safety assn levy) 
  09904
 
Drilling - Rathole/Rig Anchor
2.89 2.72   (incl. safety assn levy) 
  42103
  Boring - Horizontal/Angular
2.82 2.55   Industry Custom Pricing (incl. safety assn levy) 
  42130
 
Drilling - Waterwell/Deep Core
2.80 2.62    
  42150
  Procuring Soil Samples
2.78 2.52   Industry Custom Pricing 
429915
  06306
 
Vacuum Removal - Wet/Dry Waste
1.98 2.43   Industry Custom Pricing (incl. safety assn levy) 
  09902
  Pressure Cleaning Svces - Mobile
1.90 2.34   Industry Custom Pricing 
  09927
 
Mobile Oilfield Waste Treatment Svces.
1.98 2.43   Industry Custom Pricing (incl. safety assn levy) 
Sector 3 - Manufacturing, Processing and Packaging
101100
  01103
  Poultry Loading Services
2.95 2.94   Industry Custom Pricing 
  10100
 
Meat Processing
2.95 2.94   Industry Custom Pricing 
  10104
  Rendering Plants
2.95 2.94   Industry Custom Pricing 
104100
  10500
 
Dairy/Fruit Juice Processing
1.28 1.33    
  13500
  Vegetable Oils & Beet Sugar Processing
1.28 1.33    
  37402
 
Medicine/Vitamins Mfg
1.28 1.33    
105305
  02101
  Seed Cleaning Plants
1.51 1.28   Exempt from WH&S levy Industry Custom Pricing 
  12301
 
Feed Mills
1.51 1.28   Exempt from WH&S levy Industry Custom Pricing 
  12400
  Flour Mills
1.53 1.30   (exempt from WH&S levy) 
  13900
 
Malt Mfg
1.58 1.34   Industry Custom Pricing 
105306
  12304
  Forage & Peat Moss Processing - CLOSED 2015: use 01602
3.11 3.11    
107200
  12900
 
Bakeries/Pasta Manufacturing
1.69 1.76    
  13100
  Food Process - Misc
1.62 1.71   Industry Custom Pricing 
  13905
 
Vegetables Process/Grade
1.69 1.76    
111100
  14100
  Soft Drinks/Water/Ice - Mfg
1.70 1.68    
113100
  14300
 
Liquor/Wine - Mfg
1.24 1.14    
  14500
  Breweries
1.24 1.14    
169903
  37301
 
Plastic Products and Metal Extrusion - Mfg
1.45 1.60   Industry Custom Pricing 
249901
  21300
  Rope/Carpet - Mfg/Repair
0.54 0.56   Industry Custom Pricing 
  22901
 
Drapes/Linens - Mfg/Repair/Inst
0.55 0.57    
  24900
  Clothing & Leather Goods - Mfg/Repair
0.54 0.56   Industry Custom Pricing 
251200
  25100
 
Sawmills/Planing Mills
1.76 1.68    
  25900
  Peel/Point - Posts
1.74 1.67   Industry Custom Pricing 
  25901
 
Treating of Timber
1.76 1.68    
254902
  25401
  Wood Products - Mfg
2.92 2.81    
  42147
 
Finishing Carpentry
2.96 2.85   (incl. safety assn levy) 
261200
  26101
  Furniture Manufacturing and Repair
3.15 2.30   Industry Custom Pricing 
271100
  27102
 
Pulp Mills
0.67 0.90    
271401
  27103
  Panelboard - Mfg
1.56 1.62    
273100
  27300
 
Cardboard Box/Tubing/Bag - Mfg
2.39 1.63    
279200
  16900
  Manufacturing of Rubber Stamps/Stencils/Vinyl Goods
0.24 0.24   Industry Custom Pricing 
  33902
 
Electrical Components - Mfg
0.24 0.24   Industry Custom Pricing 
  38100
  Instrumentation - Mfg
0.24 0.24   Industry Custom Pricing 
  38200
 
Jewelry - Mfg
0.24 0.24   Industry Custom Pricing 
  38201
 * Lapidary Services
0.24 0.24   Industry Custom Pricing 
  39300
 
Sporting Equipment/Brooms - Mfg
0.24 0.24   Industry Custom Pricing 
  69903
  Pottery - Mfg
0.25 0.25    
  89916
 
Taxidermists
0.24 0.24   Industry Custom Pricing 
281901
  27402
 + Electronic & Photographic Printing
0.72 0.87   Industry Custom Pricing 
  28600
 
Printing/Book Binding
0.73 0.88    
  28900
 + Publishing
0.72 0.87   Industry Custom Pricing 
  86202
 +
Newspaper/Flyer Distribution
0.72 0.87   Industry Custom Pricing 
291200
  29102
  Foundries, Iron & Steel
3.21 3.57   Industry Custom Pricing 
  62700
 
Scrap/Salvage Dealers
3.21 3.57   Industry Custom Pricing 
292100
  29200
  Steel Pipe Mfg
1.38 1.55   (incl. safety assn levy) 
  62500
 
Steel Svce Centre - No Salvage
1.42 1.54   Industry Custom Pricing 
303900
  26401
  Metal Furniture Mfg
1.75 1.72   Industry Custom Pricing 
  29100
 
Steel Mfg - Exclude Foundries
1.77 1.75    
  30100
  Steel/Metal Fabrication
1.87 1.84   (incl. safety assn levy) Industry Custom Pricing 
  30407
 
Coating/Heat Treating of Manufactured Products
1.75 1.72   Industry Custom Pricing 
  33606
  Industrial Electric Equipment - Mfg
1.75 1.72   Industry Custom Pricing 
  89401
 
Welding
1.80 1.78   (incl. safety assn levy) 
304900
  30412
  Sheet Metal Shops
1.21 1.35    
  30700
 
Heat/Cooling Equipment Mfg
1.19 1.33   Industry Custom Pricing 
  33602
  Switchboard/Electrical Panel - Mfg
1.21 1.35   Industry Custom Pricing 
308101
  30403
 
Metal/Porcelain Prod. - Coating
1.02 1.09   Industry Custom Pricing 
  30801
  Machining
1.04 1.11    
351100
  16901
 
Tires/Rubber Products - Mfg
2.00 2.09    
  27200
  Asphalt Roofing Products - Mfg
2.00 2.09    
  34500
 
Gypsum & Clay Products - Mfg
1.90 2.00   Industry Custom Pricing 
  35401
  Fibreglass Insulation - Mfg
1.90 2.00   Industry Custom Pricing 
354900
  29700
 
Foundry - Non Ferrous
2.02 1.88    
  34700
  Concrete Products Mfg
2.02 1.88    
  38500
 
Fibreglass/Artificial Stone Products - Mfg
2.02 1.88    
355100
  34800
  Transit Mix Operations
2.16 2.42   (incl. safety assn levy) 
371100
  06501
 
Sulphur Process
0.85 1.00   (incl. safety assn levy) 
  36500
  Refining Crude Oil
0.82 0.97   Industry Custom Pricing (incl. safety assn levy) 
  36502
 
Oilfield and Industrial Hazardous Waste Mgmt.
0.82 0.97   (incl. safety assn levy) 
  37801
  Petrochemicals - Mfg
0.73 0.84   Industry Custom Pricing 
397100
  28603
 
Signs/Advertising Displays - Mfg
0.71 0.67   Industry Custom Pricing 
  39901
  Picture Frame, Case, Casket - Mfg
0.72 0.68    
  86201
 *
Window/Store Display Ad Services
0.71 0.67   Industry Custom Pricing 
397101
  22101
  Awnings/Tents/Tarps - Mfg/Repair
1.75 1.84   Industry Custom Pricing 
  39701
 
Outdoor Advertising
1.75 1.84   Industry Custom Pricing 
579900
  16902
  Industrial Belting - Install/Svce
0.73 0.82    
  62304
 
Compressors/Power Unit - Mfg
0.73 0.82    
Sector 5 - Construction and Construction Trade Services
411901
  06304
  Oil Field Maint/Construction
1.39 1.45   (incl. safety assn levy) 
  40400
 
Construction - Industrial
1.34 1.38   ACSA levy 
  42105
  Erect - Sheet/Metal Structures
1.34 1.38   (incl. safety assn levy) 
  42106
 
Erect - Structural Steel
1.34 1.38   (incl. safety assn levy) 
  42109
  Heavy Machine/Equip - Install/Svce
1.34 1.38   (incl. safety assn levy) 
  42129
 
Industrial Plant Maintenance
1.34 1.38   Industry Custom Pricing (ACSA levy) 
  42156
  Erect/Dismantle - Storage Tanks
1.34 1.38   Industry Custom Pricing (ACSA levy) 
  42161
 
Erect - Precast Concrete
1.34 1.38   (incl. safety assn levy) 
  42184
  Mechanical Insulation - Install/Svce
1.34 1.38   (incl. safety assn levy) 
  89928
 
Rent/Erect - Scaffold/Cranes
1.34 1.38   Industry Custom Pricing (incl. safety assn levy) 
411905
  40405
  Residential General Contractor
1.38 1.31   (incl. safety assn levy) 
421501
  01904
 
Nurseries - Tree/Shrub
1.50 1.49   Industry Custom Pricing 
  01905
  Sod Growers
1.52 1.52    
  02100
 
Landscaping
1.54 1.54   (incl. safety assn levy) 
  02103
  Lawn Maintenance
1.50 1.49   Industry Custom Pricing 
  02105
 
Feed Lot/Corral Cleaning
1.50 1.49   Industry Custom Pricing 
  02200
  Right-of-Way Maintenance
1.54 1.54   (incl. safety assn levy) 
  40602
 
Paving/Surfacing
1.54 1.54   (incl. safety assn levy) 
  40604
  Mobile Equipment Operation
1.54 1.54   (incl. safety assn levy) 
  40901
 
Power Line - Construct/Remove
1.52 1.52   Industry Custom Pricing (incl. safety assn levy) 
  40905
  Pipeline Construction
1.52 1.52   Industry Custom Pricing (incl. safety assn levy) 
422902
  40401
 
Construction Trade Services - NEC
5.73 5.46   (incl. safety assn levy) 
  42143
  Framing Contractor - Const.
5.73 5.46   (incl. safety assn levy) 
423100
  42102
 
Brick/Masonry Contracting
3.43 3.16   (incl. safety assn levy) 
  42104
  Concrete Construction
3.43 3.16   (incl. safety assn levy) 
  42158
 
Refractory Linings - Sell/Install
3.38 3.11    
  42159
  Caisson Operations
3.43 3.16   Industry Custom Pricing (incl. safety assn levy) 
423300
  30302
 
Overhead Doors - Install/Repair
2.48 2.77   (incl. safety assn levy) 
  42121
  Doors/Windows - Mfg/Install
2.48 2.77   Industry Custom Pricing (ACSA levy) 
423500
  42118
 
Roofing
5.56 5.75   (incl. safety assn levy) 
  42151
  Siding/Eavestrough - Fab./Inst.
5.56 5.75   (incl. safety assn levy) 
426100
  31507
 
Dust Suppression Systems
1.39 1.35   Industry Custom Pricing 
  31508
  Overhead Cranes - Service Only
1.43 1.39   (incl. safety assn levy) 
  42110
 
Elevators/Escalators - Svce/Install
1.43 1.39   (incl. safety assn levy) 
  42117
  Heating Systems - Fab/Install
1.43 1.39   (incl. safety assn levy) 
  42122
 
Mechanical Contracting
1.43 1.39   Industry Custom Pricing (incl. safety assn levy) 
  42124
  Electric Wiring
1.43 1.39   (incl. safety assn levy) 
  42128
 
TV/Radio Antennae Installation
1.41 1.37    
  42144
  Fire Sprinklers - Install/Svce
1.41 1.37   Industry Custom Pricing (incl. safety assn levy) 
  89600
 
Refrigeration Equip- Sales/Svce
1.43 1.39   (incl. safety assn levy) 
  89605
  Service Station Equip - Sales/Svce
1.41 1.37   Industry Custom Pricing (incl. safety assn levy) 
427200
  42135
 
Drywall/Plaster/Stucco/etc
4.43 4.60   (incl. safety assn levy) 
  42141
  Acoustic Materials- Sell/Install
4.43 4.60   (incl. safety assn levy) 
427401
  42133
 
Cabinets/Counters - Asmb/Install
2.15 2.20   (incl. safety assn levy) 
427501
  42111
  Painting/Decorating
3.13 3.04   (incl. safety assn levy) 
  42120
 
Sand Blasting
3.13 3.04   (incl. safety assn levy) 
  42139
  Industrial Coating Services
3.13 3.04   (incl. safety assn levy) 
427800
  42113
 
Tile/Terrazzo - Sell/Install
2.93 3.08   (incl. safety assn levy) 
  42125
  Floor Coverings - Sell/Install
2.93 3.08   (incl. safety assn levy) 
429201
  31501
 
Light Metal Products- Asmb/Install
0.70 0.74    
  35301
  Monument/Tombstone Dealers
0.69 0.73   Industry Custom Pricing 
  42131
 
Vacuum Systems - Asmb/Install
0.69 0.73   Industry Custom Pricing 
  42160
  Electronic Equipment - Sell/Svce
0.69 0.73   Industry Custom Pricing 
429800
  86911
 
Staffing Services - Labour
2.06 2.22   (incl. safety assn levy) 
429930
  40907
  Test/Preserve - Power Poles
0.70 0.69   Industry Custom Pricing 
  51502
 
NDT Testing Incl Visual Inspect
0.77 0.78   Industry Custom Pricing (ENFORM levy) OHS levy exempt 
  51503
  Oil/Gas Meters - Inspect/Test
0.67 0.66   OHS levy exempt Industry Custom Pricing 
  51504
 
Cathodic Protection Service
0.69 0.68   (incl. safety assn levy, WH&S levy exempt) 
  51506
  Quality Control Svces - Construct
0.71 0.70    
  86403
 *
Research/Material Testing Labs
0.70 0.69   Industry Custom Pricing 
  86413
  Test - Heat/Air Condition Systems
0.70 0.69   Industry Custom Pricing 
  86922
 *
Inspection Services- Visual, NEC
0.71 0.70    
775909
  86401
  Survey - Land/General
0.72 0.79   Industry Custom Pricing 
Sector 6 - Transportation, Communication and Utilities
451100
  50100
 
Air Svce - Scheduled Commercial
0.99 1.10   (exempt from WH&S levy) 
  50104
  Air Service - Regular & Charter
0.97 1.09   Exempt from WH&S levy Industry Custom Pricing 
  50107
 
Helicopter Service
0.97 1.09   (exempt from WH&S levy) Industry Custom Pricing 
  50200
  Aircraft - Ground Support Svces
0.99 1.10   (exempt from WH&S levy) 
  50203
 
Flight Operations - Miscellaneous
0.97 1.09   Exempt from WH&S levy Industry Custom Pricing 
453100
  50607
  Railway Transportation Service
0.97 0.83   (exempt from WH&S levy) Industry Custom Pricing 
456100
  42155
 
Move Buildings
2.53 2.75   (incl. safety assn levy) 
  50701
  Trucking - Specialized
2.43 2.61   (incl. safety assn levy, WH&S levy exempt) Industry Custom Pricing 
  50720
 
Trucking Service - Oilfield
2.48 2.70   Industry Custom Pricing (incl. Enform safety assn levy, WH&S levy exempt) 
456102
  50714
  Trucking Service - General
3.58 3.78   Industry Custom Pricing (AMTA levy) OHS levy exempt 
457200
  50800
 
Bus Lines
1.89 1.94   Industry Custom Pricing (OHS levy exempt) 
  50802
  Bus Depots
1.94 2.01   Industry Custom Pricing 
  51200
 
Taxi Cabs/Limousine Service
1.94 2.01   Industry Custom Pricing 
457300
  50801
  Bus - School
1.87 2.11   Industry Custom Pricing 
479901
  51705
 
Packing/Crating - Custom
1.95 2.08   Industry Custom Pricing 
  52700
  Warehousing - Public
2.02 2.14    
481300
  54300
 
Radio/TV Stations
0.53 0.70   Industry Custom Pricing OHS levy exempt 
  85100
  Movie Theatres
0.56 0.74   Industry Custom Pricing 
  85907
 *
Film Production Including Performers
0.57 0.76    
  85918
  Live Theatres/Ballet
0.56 0.74   Industry Custom Pricing 
  85934
 *
Alliance Theatre Trust Funds
0.57 0.76    
482102
  54301
  Closed Circuit TV/Cablevision
0.32 0.39   (exempt from WH&S levy) 
  54501
 
Telecommunication Systems
0.31 0.38   (exempt from WH&S levy) Industry Custom Pricing 
491100
  57400
  Utilities - Electric and Natural Gas
0.60 0.60   Industry Custom Pricing 
499900
  27400
 
Recycle/Salvage/Reclaim - Waste
2.97 2.81   Industry Custom Pricing 
  57901
  Garbage Collection/Disposal
3.14 2.96   (incl. safety assn levy) 
  65402
 
Towing Auto Vehicles
2.97 2.81   Industry Custom Pricing 
Sector 8 - Wholesale and Retail
563100
  25403
  Home Improvement Centres
1.79 1.82    
  62908
 
Garden Supply Centre
1.73 1.78   Industry Custom Pricing 
571100
  62200
  Farm Implement Dealers
1.12 1.04   Industry Custom Pricing 
571105
  62302
 
Machinery/Equip NEC - Sales/Svce
0.72 0.74   Industry Custom Pricing (incl. safety assn levy) 
  86905
  Safety Equipment - Sale/Rental
0.71 0.73   Industry Custom Pricing 
572100
  62201
 
Mobile Equipment Dealers
1.14 1.16    
572102
  89910
  Industrial/Oilfield Equip - Rent
0.85 0.78    
572203
  37902
 
Chemical Products - Pckg/Dist
0.43 0.44   Industry Custom Pricing 
  62303
  Industrial Supply Stores
0.43 0.44   Industry Custom Pricing 
601100
  63100
 
Food/Convenience Stores
1.36 1.37    
  63103
  Home Provisioner/Butcher Shops
1.36 1.37    
  63105
 
Liquor/Wine/Beer Sales Outlets
1.36 1.37    
  65406
  Gas Bars/Car Wash, Retail - No Servicing
1.36 1.37    
  69916
 
Wholesale Food Distribution
1.36 1.37    
614101
  62903
 + Sales Operations, NEC
0.42 0.43   Industry Custom Pricing 
  66900
 
Clothing and Shoe Stores
0.43 0.44    
  68100
  Drug Stores
0.43 0.44    
  69904
 +
Retail Specialty Stores
0.43 0.44    
  89100
 * Travelling Sales/Mfg Agents
0.43 0.44    
621102
  33901
 
Medical Equipment - Sales/Svce
0.21 0.21   Industry Custom Pricing 
  62300
  Office Equipment - Sales/Svce
0.21 0.21   Industry Custom Pricing 
  67602
 
Entertainment Equip - Sales/Svce
0.22 0.22    
631100
  65600
  Auto Dealers
0.95 0.98   Industry Custom Pricing 
632901
  69912
 
Trailers - Sales/Rental with Svce
1.13 1.00   Industry Custom Pricing 
  69915
  Sport Vehicles - Sale/Svce
1.15 1.02    
  89922
 
Industrial Camp Trailers - Rental
1.15 1.02    
633104
  60800
  Bulk Petroleum Dealers
1.40 1.59    
  69300
 
Propane Dealers
1.40 1.59    
635100
  65400
  Service Stations
1.53 1.61   Industry Custom Pricing 
  65808
 
General Automotive Repairs and Auto Wreckers
1.54 1.63    
635200
  65800
  Automobile Body Repairs
1.69 1.54   Industry Custom Pricing 
641100
  64200
 
Department/General Stores
1.19 1.25    
  67300
  Hardware/Auto Parts Stores/etc
1.14 1.21   Industry Custom Pricing 
  67601
 
Furniture Stores
1.14 1.21   Industry Custom Pricing 
  67604
  Appliances - Sale & Svce
1.14 1.21   Industry Custom Pricing 
  69200
 
Florists, Wholesale and Retail
1.14 1.21   Industry Custom Pricing 
  69901
  Auctions - NEC
1.14 1.21   Industry Custom Pricing 
  69914
 
Pet/Seed/Feed Stores
1.14 1.21   Industry Custom Pricing 
  86909
  Inventory Services
1.19 1.25    
  89908
 
Small Equipment/Appliances - Rental and Service
1.19 1.25    
661100
  62900
  Wholesaling - NEC
0.75 0.78    
671100
  52400
 
Grain/Seed Handling Operations
0.76 0.65   (exempt from WH&S levy) 
Sector 10 - Municipal Government, Education and Health Services
813100
  86930
 * Federal Gov't Employment Develop
0.04   (exempt from WH&S levy) 
835104
  57601
 
Irrigation/Drainage District
1.16 1.24    
  57602
  Water Treatment/Distribution
1.16 1.24    
  82712
 *
Fire Protection Co-operatives
1.15 1.23   Industry Custom Pricing (incl. safety assn levy) 
  95102
  Municipal Districts
1.19 1.26   Industry Custom Pricing 
835105
  95105
 +
First Nations Operations
1.16 1.17   (exempt from WH&S levy) 
  95108
  Operate - Metis Settlements
1.21 1.23    
835106
  95100
 
Villages
1.27 1.30   (incl. safety assn levy) Industry Custom Pricing 
  95101
  Towns
1.27 1.30   Industry Custom Pricing (AMHSA levy) 
  95104
 
Cities
1.27 1.30   (incl. safety assn levy) Industry Custom Pricing 
851109
  80102
  School Boards
0.69 0.73    
  80105
 
Schools - Independent
0.67 0.72   Industry Custom Pricing 
  80106
  Kindergartens
0.69 0.73    
  89923
 
Schools, Driving/Testing
0.67 0.72   Industry Custom Pricing 
853100
  80103
  Colleges
0.29 0.28   Industry Custom Pricing 
  80301
 
Specialty Schools - Professional/Personal
0.28 0.27   Industry Custom Pricing 
  80311
  Institutes of Technology
0.28 0.27   Industry Custom Pricing 
  80500
 
Universities
0.28 0.27   Industry Custom Pricing 
  80700
  Library Boards
0.28 0.27   Industry Custom Pricing 
  80701
 *
Museums & Art Galleries
0.28 0.27   Industry Custom Pricing 
  86927
  Safety/First Aid Training
0.29 0.28    
861100
  82100
 
Health Care Services - Alberta Health Services
0.74 0.76   Industry Custom Pricing 
  82705
  Health Care Services - Covenant Health
0.81 0.82   Industry Custom Pricing 
  82710
 
Health Care Services - Other Providers
0.82 0.84    
862100
  82704
  Home Support Services
1.42 1.52    
  82800
 
Seniors' Supportive Living/Lodges
1.49 1.59   (incl. safety assn levy) 
  82808
  Continuing Care Facilities
1.49 1.59   (incl. safety assn levy) 
864100
  82801
 
Day Homes/Day Care Centres
0.82 0.75    
  82812
  Play Schools
0.81 0.74   Industry Custom Pricing 
864700
  82806
 *
Rehabilitation Svces for Disabled
1.23 1.29    
864900
  85909
  Friendship/Cultural Centres
0.81 0.88   Industry Custom Pricing 
  89925
 *
Social/Community Support Svce
0.81 0.88   Industry Custom Pricing 
Sector 11 - Provincial Government
820000
  93200
  AGPS
0.49 0.53    
Sector 12 - Business, Personal and Professional Services
759900
  87500
 
Manufactured Home Parks
1.00 0.98   Industry Custom Pricing 
  89702
 + Property Management/Hostels
1.01 0.99    
771201
  52705
 
Document Storage/Exchange
0.19 0.20    
  70200
 * Banks/Financial Services
0.17 0.18   Industry Custom Pricing OHS levy exempt 
  73500
 *
Real Estate Dealers/Land Develop
0.18 0.19   Industry Custom Pricing 
  73501
 * Insurance Companies
0.18 0.19   Industry Custom Pricing 
  85925
 +
Travel Agency/Motor Association
0.18 0.19   Industry Custom Pricing 
  86200
 * Advertising Agencies
0.18 0.19   Industry Custom Pricing 
  86600
 *
Legal Services
0.19 0.20    
  86901
 + Business Services
0.19 0.20    
  86902
 *
Consultant - Management
0.19 0.20    
  86906
  Staffing Svcs. - Clerical/Professional
0.19 0.20    
  86920
 *
Personnel Recruitment Agencies
0.18 0.19   Industry Custom Pricing 
  86921
 * Administer Out of Province Ops
0.19 0.20    
  89101
 +
Professional/Trade/Charitable Associations
0.18 0.19   Industry Custom Pricing 
  93109
  Boards, Agencies, Comm (compul)
0.18 0.19   Industry Custom Pricing 
  93113
 *
Boards, Agencies, Comm (B/A)
0.19 0.20   Industry Custom Pricing 
775200
  09900
  Mud Logging Services
0.24 0.25   (incl. safety assn levy) 
  86400
 
Engineering
0.15 0.15    
  86405
  Geophysical Surveys Excl Seismic
0.14 0.13   Industry Custom Pricing 
  86408
 
Waterfowl Preservation
0.14 0.13   Industry Custom Pricing 
  86410
  Map Making
0.14 0.13   Industry Custom Pricing 
  86414
 +
Geological and Environmental Consulting
0.14 0.13   Industry Custom Pricing 
  86913
 * Architects, Drafting and Design
0.14 0.13   Industry Custom Pricing 
  89927
 
Survey - Archaeological
0.14 0.13   Industry Custom Pricing 
779104
  89902
  Security Services/Industrial Patrols
1.15 1.34   Industry Custom Pricing OHS levy exempt 
  89913
 
Commissionaires and Armoured Car Services
1.20 1.41   Industry Custom Pricing 
  89924
  Investigative Services
1.16 1.38   Industry Custom Pricing 
863500
  02104
 
Animal Health Services
0.34 0.36   Industry Custom Pricing 
  82500
 * Private Medical/Physiotherapy Centres
0.35 0.37    
  82700
 
Manufacturing of Health Related Products
0.34 0.36   Industry Custom Pricing 
  82701
 * Health/Allied Service - Misc
0.34 0.36   Industry Custom Pricing 
921401
  87505
 
Catering - Industrial Camps
1.76 1.79   Industry Custom Pricing 
965301
  85900
 * Golf Clubs/Ranges
0.77 0.81   Industry Custom Pricing 
  85904
 
Ski Resorts/Gondolas
0.78 0.82    
  87501
  Restaurants and Catering
0.78 0.82    
  87503
 
Hotels/Convention Centres
0.81 0.86   (incl. safety assn levy) 
  87600
 + Outdoor Sports and Recreation
0.78 0.82    
  87603
 
Youth/Religious Camps
0.77 0.81   Industry Custom Pricing 
969905
  02116
  Animal Shelters/Pounds
1.14 1.18   Industry Custom Pricing 
  02117
 *
Kennels/Pet Grooming
1.15 1.19    
  51701
  Parking Facilities/Storage Garages
1.15 1.19    
  80703
 +
Zoos/Game Farms
1.14 1.18   Industry Custom Pricing 
  85300
 * Bowling Alleys/Billiard Parlours
1.14 1.18   Industry Custom Pricing 
  85901
 *
Skating/Curling Rinks, Comm Assn
1.14 1.18   Industry Custom Pricing 
  85916
  Casinos/Dance Halls
1.15 1.19    
  85919
 
Arenas/Stadiums - Operation of
1.15 1.19    
  85922
  Arcades
1.14 1.18   Industry Custom Pricing 
  87508
 *
Private Clubs
1.14 1.18   Industry Custom Pricing 
  89901
  Exhibition Associations
1.14 1.18   Industry Custom Pricing 
  89907
 
Tennis/Squash & Rock Climbing Facilities
1.15 1.19    
971300
  87200
  Beauty/Barber Shops and Schools
0.54 0.50    
972101
  87400
 
Laundries - Commercial
1.81 1.92    
  87401
  Dry Cleaners
1.76 1.85   Industry Custom Pricing 
  87402
 
Laundromats - Coin Operated
1.76 1.85   Industry Custom Pricing 
981102
  83100
 * Churches/Religious Orders
0.48 0.49   Industry Custom Pricing 
  87700
 
Funeral Services and Cemeteries
0.48 0.49   Industry Custom Pricing 
995302
  87300
 * Domestic Help - Homeowner Only
1.09 1.25    
  89701
 
Janitorial and Maid Services
1.09 1.25    
  89703
  Exterior High Rise Window Cleaning
1.09 1.25    
  89704
 
Fumigating
1.09 1.25    
  89705
  Furnace Cleaning Services
1.08 1.24   Industry Custom Pricing 
 
 

   
*  Voluntary industry
+  Includes both voluntary and compulsory industries