North American Industry Classification System (NAICS) codes

Effective November 2011, active corporations that use CRA certified tax preparation software to prepare their T2 returns will be required to enter a self identified North American Industry Classification System (NAICS) code, as provided by the software. Corporations using the agency-printed return do not have to enter a NAICS code. Lines 281, 282 and 283, will be removed from the 2011 T2 return.

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