Class C: Other primary industries
- 174 : Tobacco and Mushroom Farms
- ECM Home
- ECM User guide
- Rate group table
- Class A: Forest products
- Class B: Mining & related industries
- Class C: Other primary industries
- Class D: Manufacturing
- 207 : Meat and Fish Products
- 210 : Poultry Products
- 214 : Fruit and Vegetable Products
- 216 : Dairy Products
- 220 : Other Bakery Products
- 222 : Confectionery
- 223 : Biscuits, Snack Foods, and Other Food Products
- 226 : Crushed and Ground Foods
- 230 : Alcoholic Beverages
- 231 : Soft Drinks
- 238 : Other Rubber Products
- 258 : Foamed and Expanded Plastic Products
- 261 : Plastic Film and Sheeting
- 263 : Other Plastic Products
- 289 : Cloth, Carpets, and Textile Products
- 301 : Clothing, Fibre, and Yarn
- 308 : Millwork and Other Wood Industries
- 311 : Wooden Cabinets
- 312 : Wooden Boxes and Pallets
- 322 : Upholstered Furniture
- 323 : Metal Furniture
- 325 : Wooden and Other Non-metal Furniture
- 328 : Furniture Parts and Fixtures
- 333 : Printing, Platemaking, and Binding
- 335 : Publishing
- 338 : Folding Carton
- 341 : Paper Products
- 352 : Steel and Other Smelting and Refining Industries
- 358 : Foundries
- 361 : Non-ferrous Metal Industries
- 374 : Doors and Windows
- 375 : Structural and Architectural Products
- 377 : Coating of Metal Products
- 379 : Hardware, Tools, and Cutlery
- 382 : Metal Dies, Moulds, and Patterns
- 383 : Heating, Refrigeration, and Air Conditioning Equipment
- 385 : Machine Shops
- 387 : Other Metal Fabricating Industries
- 389 : Metal Closures and Containers
- 390 : Other Stamped and Pressed Metal Products
- 393 : Wire Products
- 402 : Major Appliances and Transmission Equipment
- 403 : Other Machinery and Equipment
- 406 : Elevators and Escalators
- 408 : Boilers, Pumps, and Fans
- 411 : Agricultural, Construction, and Mining Machinery
- 417 : Aircraft and Aircraft Parts
- 419 : Motor Vehicle Assembly
- 420 : Motor Vehicle Engines and Parts
- 421 : Other Motor Vehicle Parts and Equipment
- 424 : Motor Vehicle Stampings
- 425 : Motor Vehicle Wheels and Brakes
- 428 : Motor Vehicle Fabric Accessories
- 432 : Trucks, Buses, and Trailers
- 442 : Railroad Rolling Stock
- 460 : Lighting and Small Electrical Appliances
- 466 : Communication and Energy Wire Products
- 468 : Electronic Equipment and Other Communication Devices
- 477 : Industrial Electrical Equipment
- 485 : Bricks, Ceramics, and Abrasives
- 496 : Concrete Products
- 497 : Ready-mix Concrete
- 501 : Non-metallic Mineral Products
- 502 : Glass Products
- 507 : Petroleum and Coal Products
- 512 : Resins, Paint, Ink, and Adhesives
- 514 : Pharmaceuticals and Medicines
- 517 : Soap and Toiletries
- 524 : Chemical Industries
- 529 : Jewellery and Instruments
- 533 : Signs and Displays
- 538 : Sporting Goods and Toys
- 542 : Other Manufactured Products
- Class E: Transportation & storage
- Class F: Retail & Wholesale trades
- 604 : Food, Sales
- 606 : Grocery and Convenience Stores
- 607 : Specialty Food Stores
- 608 : Beer Stores
- 612 : Agricultural Products, Sales
- 630 : Vehicle Services and Repairs
- 633 : Petroleum Products, Sales
- 636 : Other Sales
- 638 : Pharmacies
- 641 : Clothing Stores
- 657 : Automobile and Truck Dealers
- 668 : Computer, Electronic and Electrical Equipment, Sales
- 670 : Machinery and Other Vehicles, Sales
- 681 : Lumber and Builders Supply
- 685 : Metal Products, Wholesale
- 689 : Waste Materials Recycling
- Class G: Construction
- 704 : Electrical and Incidental Construction Services
- 707 : Mechanical and Sheet Metal Work
- 711 : Roadbuilding and Excavating
- 719 : Inside Finishing
- 723 : Industrial, Commercial, and Institutional Construction
- 728 : Roofing
- 732 : Heavy Civil Construction
- 737 : Millwrighting and Welding
- 741 : Masonry
- 748 : Form Work and Demolition
- 751 : Siding and Outside Finishing
- 764 : Homebuilding
- 755 : Non-Exempt Partners and Executive Officers in Construction
- Class H: Government & Related services
- 810 : School Boards
- 817 : Educational Facilities
- 830 : Power and Telecommunication Lines
- 833 : Electric Power Generation
- 835 : Oil, Power, and Water Distribution
- 838 : Natural Gas Distribution
- 845 : Local Government Services
- 851 : Homes for Nursing Care
- 852 : Homes for Residential Care
- 853 : Hospitals
- 857 : Nursing Services
- 858 : Group Homes
- 861 : Treatment Clinics and Specialized Services
- 875 : Professional Offices and Agencies
- Class I: Other services
- 905 : Apartment and Condominium Services
- 908 : Other Real Estate Services
- 911 : Security and Investigative Services
- 919 : Restaurants and Catering
- 921 : Hotels, Motels, and Camping
- 923 : Janitorial Services
- 929 : Supply of Non-clerical Labour
- 933 : Equipment Rental and Repair Services
- 937 : Recreational Services and Facilities
- 944 : Personal Services
- 956 : Legal and Financial Services
- 958 : Technical and Business Services
- 962 : Advertising and Entertainment
- 975 : Linen and Laundry Services
- 981 : Membership Organizations
- 983 : Communications Industries
- Appendices
- Reference
