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NAICS code for plumbing, heating and air-conditioning contractors

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NAICS code 238220 (Plumbing, heating and air-conditioning contractors) is not in the list of codes authorized by Revenue Canada for tax year 2012. In 2013, the situation is still the same.


The only code available to you is 238299 (All other building equipment contractors).

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Hi Gabriel

Yes, this is the code I have used in previous years and it is listed with Revenue Canada. The link that UFile provides and that goes to Revenue Canada had Construction/Plumbing, heating and air-conditioning with the number 238220.

Just to be clear, are you saying that regardless what they suggest, I am to use 238299 for building equipment contractors? Even though I'm strictly residential sales/ service/installation of air conditioning? :blink:Thanks,

Jim Barrett 

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