RL-1 Summary – NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (Line 29)

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If your total payroll (amount on line 28) is less than $6 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors, enter the NAICS code below for your sector of activity:

  • code 11, if more than 50% of your total payroll is attributable to activities in the agriculture, forestry, fishing and hunting sector;
  • code 21, if more than 50% of your total payroll is attributable to activities in the mining, quarrying and oil and gas extraction sector;
  • code 31, 32 or 33, if more than 50% of your total payroll is attributable to activities in the manufacturing sector.

Descriptions of the codes are available on the Statistics Canada website.

Total payroll attributable to activities in the primary and manufacturing sectors

When calculating the total payroll attributable to activities in the primary and manufacturing sectors, take into account the salaries and wages of employees whose functions are related to those activities.

To determine your health services fund contribution rate, click Contribution Rate (Line 36) — RL-1 Summary.

Example 1

An administrative assistant works for a small business in the manufacturing sector. The assistant's salary must be included in the total payroll attributable to activities in the primary and manufacturing sectors because the assistant's functions are related to those activities.

Example 2

A medium-sized business in the manufacturing sector has a division that delivers finished products. The wages the division pays an employee who delivers the products must not be included in the total payroll attributable to activities in the primary and manufacturing sectors, because the employee's functions are not related to such activities.

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