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2014 Rates For Workplace Injury Insurance Nova Scotians – safe and secure from workplace injury

2014 Rate book Text - WCB PDFs/Rate_Book_2014_REV1.pdf · 2014 Rates For Workplace Injury Insurance Nova Scotians – safe and secure from workplace injury

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Page 1: 2014 Rate book Text - WCB PDFs/Rate_Book_2014_REV1.pdf · 2014 Rates For Workplace Injury Insurance Nova Scotians – safe and secure from workplace injury

2014 RatesFor Workplace Injury Insurance

Nova Scotians – safe and secure from workplace injury

Page 2: 2014 Rate book Text - WCB PDFs/Rate_Book_2014_REV1.pdf · 2014 Rates For Workplace Injury Insurance Nova Scotians – safe and secure from workplace injury

Alphabetical Index of Industries

Description SIC RateAbattoirs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1011 . . . . . $6 .72Abrasives Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3571 . . . . . $0 .97Accounting and Bookkeeping Services, Other . . . . . . . . . . . . . . . . . . . 7739 . . . . . $0 .59Acoustical Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4273 . . . . . $5 .76Addiction Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8615 . . . . . $1 .68Adhesives Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3792 . . . . . $1 .40Advertising Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7741 . . . . . $0 .59Advertising Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7749 . . . . . $0 .59Agricultural Chemical and Other Farm Supplies, Wholesale . . . . . . . . . 5939 . . . . . $0 .97Agricultural Chemical Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . 3729 . . . . . $1 .40Agricultural Feeds, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5931 . . . . . $0 .97Agricultural Implement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3111 . . . . . $2 .53Agricultural Management and Consulting Services . . . . . . . . . . . . . . . . 231 . . . . . $4 .25Air Conditioning Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4243 . . . . . $2 .82Aircraft and Aircraft Parts Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 3211 . . . . . $1 .63Aircraft Rental Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4522 . . . . . $2 .67Aircraft Servicing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4523 . . . . . $2 .67Airport Operations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4521 . . . . . $2 .67Alcoholic Beverages, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5222 . . . . . $0 .97Aluminum Rolling, Casting and Extruding Industry . . . . . . . . . . . . . . . . 2961 . . . . . $4 .91Ambulance Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8631 . . . . . $4 .22Amusement and Recreational Services n .e .c ., Other . . . . . . . . . . . . . . 9699 . . . . . $0 .97Amusement and Sporting Goods, Wholesale . . . . . . . . . . . . . . . . . . . . 5942 . . . . . $0 .97Amusement Park, Carnival and Circus Operations . . . . . . . . . . . . . . . . 9692 . . . . . $1 .79Animal Specialty Farms n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . 129 . . . . . $3 .81Apartment and Other Multiple Housing . . . . . . . . . . . . . . . . . . . . . . . . 4012 . . . . . $5 .41Apparel, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5319 . . . . . $0 .97Appliance, Television, Radio and Stereo Repair Shops . . . . . . . . . . . . 6223 . . . . . $1 .79Appliance, Television, Radio and Stereo Stores . . . . . . . . . . . . . . . . . . 6221 . . . . . $1 .79Aquaculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 . . . . . $4 .39Art Galleries and Artists’ Supply Stores . . . . . . . . . . . . . . . . . . . . . . . . 6593 . . . . . $0 .97Asbestos Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621 . . . . . $1 .79Asbestos Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3592 . . . . . $0 .97Asphalt Coating and Sealing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4216 . . . . . $3 .55Asphalt Paving . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4216 . . . . . $3 .55Asphalt Roofing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2721 . . . . . $0 .97Audio-Visual Equipment Rental and Leasing . . . . . . . . . . . . . . . . . . . . 9912 . . . . . $0 .97Auto Repairs, General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6351 . . . . . $3 .75Automatic Sprinkler System Installation . . . . . . . . . . . . . . . . . . . . . . . 4252 . . . . . $1 .85Automobile (New) Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6311 . . . . . $2 .11Automobile (Used) Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6312 . . . . . $2 .11Automobile and Truck Rental and Leasing Services . . . . . . . . . . . . . . . 9921 . . . . . $2 .30

Workers’ Compensation Board 2014 Rates 1

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Description SIC RateAutomobile Wrecking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5911 . . . . . $3 .75Automobiles, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5511 . . . . . $0 .97

Bakery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1072 . . . . . $3 .97Bakery Products Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6013 . . . . . $2 .09Banking-Type Intermediaries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 7029 . . . . . $0 .59Barber Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9711 . . . . . $2 .30Basic Hardware Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3061 . . . . . $4 .91Battery Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3391 . . . . . $8 .31Beauty Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9712 . . . . . $2 .30Bed Spring and Mattress Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2691 . . . . . $5 .28Beekeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 . . . . . $3 .81Beer Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6023 . . . . . $2 .09Bicycle Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6542 . . . . . $0 .97Biscuit Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1071 . . . . . $3 .97Bituminous Coal Mines (Strip Mines) . . . . . . . . . . . . . . . . . . . . . . . . . . 631 . . . . . $2 .30Blood Bank Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8685 . . . . . $1 .63Boat Rentals and Marinas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9654 . . . . . $0 .97Boatbuilding and Repair Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3281 . . . . . $5 .61Boats, Outboard Motors and Boating Accessories Dealers . . . . . . . . . . 6322 . . . . . $2 .11Book and Stationery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6511 . . . . . $0 .97Book Publishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2831 . . . . . $0 .59Books, Periodicals and Newspapers, Wholesale . . . . . . . . . . . . . . . . . 5991 . . . . . $0 .97Botanical and Zoological Gardens . . . . . . . . . . . . . . . . . . . . . . . . . . . 9696 . . . . . $0 .97Bowling Alleys and Billiard Parlours . . . . . . . . . . . . . . . . . . . . . . . . . . 9691 . . . . . $0 .97Bread and Other Bakery Products Industry . . . . . . . . . . . . . . . . . . . . . 1072 . . . . . $3 .97Brewery Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1131 . . . . . $1 .69Broad Knitted Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1831 . . . . . $4 .49Broom, Brush and Mop Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3991 . . . . . $0 .97Building Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2714 . . . . . $2 .82Building Materials, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5639 . . . . . $2 .83Building Supply Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5639 . . . . . $2 .83Bulk Liquids Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4563 . . . . . $4 .32Burner Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9959 . . . . . $4 .04Business Associations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9821 . . . . . $0 .59Business Financing Companies, Other . . . . . . . . . . . . . . . . . . . . . . . . 7129 . . . . . $0 .59Business Forms Printing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2811 . . . . . $1 .40Business Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7799 . . . . . $0 .59Button, Buckle and Clothes Fastener Industry . . . . . . . . . . . . . . . . . . . 3992 . . . . . $0 .97

2 Workers’ Compensation Board 2014 Rates

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Description SIC RateCable Television Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4814 . . . . . $1 .79Camera and Photographic Supply Stores . . . . . . . . . . . . . . . . . . . . . . 6571 . . . . . $0 .97Camping Grounds and Travel Trailer Parks . . . . . . . . . . . . . . . . . . . . . 9131 . . . . . $2 .74Candy and Nut Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6014 . . . . . $2 .09Cane and Beet Sugar Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1081 . . . . . $1 .63Canned and Preserved Fruit and Vegetable Industry . . . . . . . . . . . . . . 1031 . . . . . $4 .46Canvas and Related Products Industry . . . . . . . . . . . . . . . . . . . . . . . . 1931 . . . . . $4 .49Car Washes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6391 . . . . . $2 .11Carpentry, Finish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4274 . . . . . $5 .76Carpentry, Rough and Framing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4226 . . . . . $8 .22Carpet Cleaning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9726 . . . . . $2 .30Carpet Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4278 . . . . . $5 .76Carpet, Mat and Rug Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1921 . . . . . $4 .22Caterers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9214 . . . . . $1 .69Cattle Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 . . . . . $3 .81Cemeteries and Crematoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9732 . . . . . $2 .30Central Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7011 . . . . . $0 .59Central Credit Unions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7052 . . . . . $0 .59Cereal Grain Flour Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1051 . . . . . $1 .63Charter and Sightseeing Bus Services Industry . . . . . . . . . . . . . . . . . . 4574 . . . . . $4 .49Chartered Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7021 . . . . . $0 .59Chemical Fertilizer and Fertilizer Materials Industry . . . . . . . . . . . . . . . 3721 . . . . . $1 .40Chemical Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . 3799 . . . . . $1 .40Chewing Gum Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1082 . . . . . $1 .63Child Day-Care and Nursery School Services . . . . . . . . . . . . . . . . . . . . 8641 . . . . . $1 .63Child Welfare Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8642 . . . . . $1 .63Children’s (Paediatric) Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8617 . . . . . $1 .68Children’s Clothing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2451 . . . . . $4 .49Children’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6141 . . . . . $0 .97China, Glassware, Crockery and Pottery, Wholesale . . . . . . . . . . . . . . . 5431 . . . . . $0 .97Christmas Tree Farming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 . . . . . $4 .25Civic and Fraternal Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9861 . . . . . $0 .59Clay Products Industry (From Domestic Clay) . . . . . . . . . . . . . . . . . . . 3511 . . . . . $0 .97Clay Products Industry (From Imported Clay) . . . . . . . . . . . . . . . . . . . 3512 . . . . . $0 .97Clock and Watch Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3913 . . . . . $0 .97Clothing and Apparel Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . 2499 . . . . . $4 .49Clothing Stores, n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6149 . . . . . $0 .97Coal Mining, Bituminous (Strip Mining) . . . . . . . . . . . . . . . . . . . . . . . . . 631 . . . . . $2 .30Coal Mining, Subbituminous (Strip Mining) . . . . . . . . . . . . . . . . . . . . . . 632 . . . . . $2 .30Coal Mining, Underground . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639 . . . . . $8 .35Coated and Treated Paper Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 2791 . . . . . $2 .82Coffin and Casket Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2581 . . . . . $4 .49Coin and Stamp Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6597 . . . . . $0 .97Coin-Operated Amusement Services . . . . . . . . . . . . . . . . . . . . . . . . . . 9694 . . . . . $0 .97Collection Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7793 . . . . . $0 .59

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Description SIC RateCombination Barber and Beauty Shops . . . . . . . . . . . . . . . . . . . . . . . 9713 . . . . . $2 .30Combination Metal and Metal Products, Wholesale . . . . . . . . . . . . . . . 5619 . . . . . $2 .83Combined Medical and Radiological Laboratories . . . . . . . . . . . . . . . . 8683 . . . . . $1 .63Combined Publishing and Printing Industries, Other . . . . . . . . . . . . . . 2849 . . . . . $0 .59Combined Radio and Television Broadcasting Industry . . . . . . . . . . . . 4813 . . . . . $0 .59Commercial Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4022 . . . . . $5 .41Commercial Printing Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . 2819 . . . . . $1 .40Commercial Refrigeration and Air Conditioning

Equipment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3121 . . . . . $2 .53Commercial Refrigeration Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4253 . . . . . $1 .85Commercial Trailer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3242 . . . . . $2 .53Commodity Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7413 . . . . . $0 .59Commodity Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7432 . . . . . $0 .59Communication and Electronic Equipment Industries, Other . . . . . . . . 3359 . . . . . $0 .97Communications and Energy Wire and Cable Industry . . . . . . . . . . . . . 3381 . . . . . $0 .97Compressor, Pump and Industrial Fan Industry . . . . . . . . . . . . . . . . . . 3191 . . . . . $2 .53Computer Equipment Maintenance and Repair . . . . . . . . . . . . . . . . . . 7722 . . . . . $0 .59Computer Machinery, Equipment and Software, Wholesale . . . . . . . . . 5744 . . . . . $0 .97Computer Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7721 . . . . . $0 .59Concrete Pipe Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3541 . . . . . $4 .25Concrete Pouring and Finishing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4224 . . . . . $5 .77Concrete Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 3549 . . . . . $4 .25Confectionery, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5211 . . . . . $3 .07Construction and Forestry Machinery, Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5721 . . . . . $0 .97Construction and Mining Machinery and Materials Handling . . . . . . . . 3192 . . . . . $2 .53Construction, Commercial Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . 4022 . . . . . $5 .41Construction, Highways, Streets and Bridges . . . . . . . . . . . . . . . . . . . 4121 . . . . . $2 .96Construction, Institutional Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . 4023 . . . . . $5 .41Construction, Multiple Housing Units . . . . . . . . . . . . . . . . . . . . . . . . . 4012 . . . . . $5 .41Construction, Single Family Housing . . . . . . . . . . . . . . . . . . . . . . . . . . 4011 . . . . . $5 .41Consumer Loan Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7111 . . . . . $0 .59Contract Drilling Industry (Except Oil and Gas) . . . . . . . . . . . . . . . . . . . 921 . . . . . $1 .63Contract Drilling, Oil and Gas Industry . . . . . . . . . . . . . . . . . . . . . . . . . 911 . . . . . $1 .63Contract Textile Dyeing and Finishing Industry . . . . . . . . . . . . . . . . . . . 1992 . . . . . $4 .49Convenience Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6012 . . . . . $2 .09Conventional Crude Oil and Natural Gas Industry . . . . . . . . . . . . . . . . . 711 . . . . . $1 .63Converted Paper Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . 2799 . . . . . $2 .82Co-operative Mortgage Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 7042 . . . . . $0 .59Copper and Copper-Zinc Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 612 . . . . . $1 .79Copper Rolling, Casting and Extruding Industry . . . . . . . . . . . . . . . . . . 2971 . . . . . $4 .91Correctional Services, Federal Government . . . . . . . . . . . . . . . . . . . . . 8122 . . . . . $0 .59Correctional Services, Local Government . . . . . . . . . . . . . . . . . . . . . . 8322 . . . . . $1 .88Correctional Services, Provincial Government . . . . . . . . . . . . . . . . . . . 8222 . . . . . $0 .59Corrugated Box Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2732 . . . . . $2 .82

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Description SIC RateCourier Service Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4842 . . . . . $5 .60Courts of Law, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . 8121 . . . . . $0 .59Courts of Law, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8321 . . . . . $1 .88Courts of Law, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . 8221 . . . . . $0 .59Craft Manufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3999 . . . . . $0 .97Credit Bureau Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7792 . . . . . $0 .59Credit Card Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7122 . . . . . $0 .59Crisis Intervention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8648 . . . . . $1 .63Crop Dusting and Spraying Services . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 . . . . . $4 .25Crude Oil Pipeline Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . 4612 . . . . . $0 .59Curling Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9652 . . . . . $0 .97Custom Coating of Metal Products Industry . . . . . . . . . . . . . . . . . . . . . 3041 . . . . . $4 .91Customs Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7794 . . . . . $0 .59

Dairy Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 . . . . . $4 .22Dairy Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1049 . . . . . $4 .97Dairy Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5213 . . . . . $3 .07Dance Halls, Studios and Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . 9693 . . . . . $0 .97Day spa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9799 . . . . . $2 .30Defence Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . 8111 . . . . . $0 .59Department Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6411 . . . . . $1 .64Deposit Accepting Intermediaries, Other . . . . . . . . . . . . . . . . . . . . . . . 7099 . . . . . $0 .59Deposit Accepting Mortgage Companies (Except Co-operatives) . . . . . 7041 . . . . . $0 .59Deposit Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7321 . . . . . $0 .59Direct Sellers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6921 . . . . . $0 .97Disinfecting and Exterminating Services . . . . . . . . . . . . . . . . . . . . . . . 9951 . . . . . $2 .30Distillery Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1121 . . . . . $1 .69Distributors and/or Agents For Dry Cleaners . . . . . . . . . . . . . . . . . . . . 9722 . . . . . $2 .30Drapery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6232 . . . . . $1 .79Drug Addiction and Alcoholism Treatment Clinics . . . . . . . . . . . . . . . . 8632 . . . . . $1 .63Drug Sundries and Other Drugs and Toilet Preparations,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5239 . . . . . $0 .97Drugs, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5231 . . . . . $0 .97Dry Bulk Materials Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 4564 . . . . . $4 .32Dry Field Pea and Bean Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 . . . . . $4 .25Dry Heating and Gas Piping Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4242 . . . . . $2 .82Dry Pasta Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1092 . . . . . $1 .63Drywall Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4272 . . . . . $5 .76Duplicating Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7796 . . . . . $0 .59

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Description SIC RateEducation Administration, Federal Government . . . . . . . . . . . . . . . . . . 8163 . . . . . $0 .59Education Administration, Local Government . . . . . . . . . . . . . . . . . . . 8363 . . . . . $3 .83Education Administration, Provincial Government . . . . . . . . . . . . . . . . 8263 . . . . . $0 .59Educational Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8599 . . . . . $0 .59Electric Lamp (Bulb and Tube) Industry . . . . . . . . . . . . . . . . . . . . . . . 3333 . . . . . $0 .97Electric Lamp and Shade Industry (Except Bulb and Tube) . . . . . . . . . 3332 . . . . . $0 .97Electric Motor Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9941 . . . . . $2 .30Electric Power Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4911 . . . . . $0 .59Electrical and Electronic Machinery, Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5749 . . . . . $0 .97Electrical Generating and Transmission Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5742 . . . . . $0 .97Electrical Household Appliances, Wholesale . . . . . . . . . . . . . . . . . . . . 5411 . . . . . $0 .97Electrical Industrial Equipment Industries, Other . . . . . . . . . . . . . . . . . 3379 . . . . . $0 .97Electrical Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . 3399 . . . . . $0 .97Electrical Switchgear and Protective Equipment Industry . . . . . . . . . . . 3372 . . . . . $0 .97Electrical Transformer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3371 . . . . . $0 .97Electrical Wiring Supplies and Construction Materials, Wholesale . . . . 5741 . . . . . $0 .97Electrical Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4261 . . . . . $1 .85Electronic Computing and Peripheral Equipment Industry . . . . . . . . . . 3361 . . . . . $0 .97Electronic Household Appliances, Wholesale . . . . . . . . . . . . . . . . . . . 5412 . . . . . $0 .97Electronic Machinery, Equipment and Supplies

(Except Computer Equipment) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5743 . . . . . $0 .97Electronic Office, Store and Business Machine Industry . . . . . . . . . . . . 3362 . . . . . $0 .97Electronic Parts and Components Industry . . . . . . . . . . . . . . . . . . . . . 3352 . . . . . $0 .97Elementary and Secondary Education . . . . . . . . . . . . . . . . . . . . . . . . . 8511 . . . . . $3 .83Elevator and Escalator Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . 4291 . . . . . $2 .37Employment Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7711 . . . . . $0 .59Entertainment Production Companies and Artists . . . . . . . . . . . . . . . . 9631 . . . . . $0 .97Environment Administration, Federal Government . . . . . . . . . . . . . . . . 8173 . . . . . $0 .59Environment Administration, Local Government . . . . . . . . . . . . . . . . . 8373 . . . . . $1 .88Environment Administration, Provincial Government . . . . . . . . . . . . . . 8273 . . . . . $0 .59Environmental Control Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4254 . . . . . $1 .85Equipment Rental (With Operator) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4215 . . . . . $3 .55Estate, Trust and Agency Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7292 . . . . . $0 .59Excavating and Grading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4214 . . . . . $3 .55Executive and Legislative Administration,

Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8151 . . . . . $0 .59Executive and Legislative Administration,

Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8351 . . . . . $1 .88Executive and Legislative Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8251 . . . . . $0 .59Extended Care Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8613 . . . . . $1 .68Exterior Close-in Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4239 . . . . . $4 .53

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Description SIC RateFabric and Yarn Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6151 . . . . . $0 .97Fabricated Structural Metal Products Industries, Other . . . . . . . . . . . . 3029 . . . . . $4 .91Factoring Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7123 . . . . . $0 .59Family Planning Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8643 . . . . . $1 .63Farm Animal Breeding Services (Except Poultry) . . . . . . . . . . . . . . . . . . 212 . . . . . $3 .81Farm Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . . 5711 . . . . . $0 .97Farm Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5019 . . . . . $0 .97Farms, Cattle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 . . . . . $3 .81Farms, Dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 . . . . . $4 .22Farms, Dry Field Pea and Bean . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 . . . . . $4 .25Farms, Field Crop Combination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 . . . . . $4 .25Farms, Forage, Hay and Seed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 . . . . . $4 .25Farms, Fruit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 . . . . . $4 .25Farms, Fruit and Vegetable Combination . . . . . . . . . . . . . . . . . . . . . . . 159 . . . . . $4 .25Farms, Grain Corn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 . . . . . $4 .25Farms, Hog . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 . . . . . $3 .81Farms, Horse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 . . . . . $3 .81Farms, Livestock Combination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 . . . . . $3 .81Farms, Oilseed (Except Corn) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 . . . . . $4 .25Farms, Other Field Crops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 . . . . . $4 .25Farms, Other Small Grains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 . . . . . $4 .25Farms, Other Vegatable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 . . . . . $4 .25Farms, Potato . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 . . . . . $4 .25Farms, Poultry and Egg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 . . . . . $3 .81Farms, Sheep and Goat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 . . . . . $3 .81Farms, Tobacco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137 . . . . . $4 .25Farms, Wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 . . . . . $4 .25Feed Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1053 . . . . . $1 .63Fencing Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4217 . . . . . $3 .55Ferro-alloys Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2911 . . . . . $4 .91Ferry Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4542 . . . . . $1 .91Field Crop Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 . . . . . $4 .25Field Crop Farms, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 . . . . . $4 .25Finance and Economic Administration, Federal Government . . . . . . . . 8152 . . . . . $0 .59Finance and Economic Administration, Local Government . . . . . . . . . . 8352 . . . . . $1 .88Finance and Economic Administration, Provincial Government . . . . . . . 8252 . . . . . $0 .59Financial Intermediaries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . 7499 . . . . . $0 .59Financial Leasing Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7124 . . . . . $0 .59Finish Carpentry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4274 . . . . . $5 .76Firefighting Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . 8324 . . . . . $1 .88Firefighting Services, Provincial Government . . . . . . . . . . . . . . . . . . . . 8224 . . . . . $0 .59Fish and Seafood, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5215 . . . . . $3 .07Fish Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1021 . . . . . $3 .45Fish Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1021 . . . . . $3 .45Fishing, Fresh Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 . . . . . $4 .39

Workers’ Compensation Board 2014 Rates 7

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Description SIC RateFishing, Salt Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311 . . . . . $7 .72Fitness Club . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9659 . . . . . $0 .97Floor Covering Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6231 . . . . . $1 .79Floor Coverings, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5432 . . . . . $0 .97Floor Tile, Linoleum and Coated Fabric Industry . . . . . . . . . . . . . . . . . 3993 . . . . . $0 .97Florist Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6521 . . . . . $0 .97Fluid Milk Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1041 . . . . . $4 .97Foamed and Expanded Plastic Products Industry . . . . . . . . . . . . . . . . 1611 . . . . . $2 .82Folding Carton and Set-Up Box Industry . . . . . . . . . . . . . . . . . . . . . . . 2731 . . . . . $2 .82Food (Specialty) Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6019 . . . . . $2 .09Food Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . 1099 . . . . . $1 .63Foods, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5219 . . . . . $3 .07Footwear Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1712 . . . . . $4 .49Footwear, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5314 . . . . . $0 .97Forage, Seed and Hay Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 . . . . . $4 .25Foreign Affairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8141 . . . . . $0 .59Forest Products Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4565 . . . . . $4 .99Forest Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5993 . . . . . $0 .97Forestry Services Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 . . . . . $5 .62Form Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4222 . . . . . $5 .77Foundation Garment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2496 . . . . . $4 .49Foundation Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4222 . . . . . $5 .77Freight and Passenger Water Transport Industry . . . . . . . . . . . . . . . . . 4541 . . . . . $1 .91Freight Forwarding Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4592 . . . . . $0 .59Fresh Fruit and Vegetables, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . 5216 . . . . . $3 .07Frozen Foods (Packaged), Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . 5212 . . . . . $3 .07Frozen Fruit and Vegetable Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 1032 . . . . . $4 .46Fruit and Vegetable Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . 159 . . . . . $4 .25Fruit and Vegetable Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6015 . . . . . $2 .09Fruit Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 . . . . . $4 .25Funeral Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9731 . . . . . $2 .30Fur Cleaning, Repair and Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9792 . . . . . $2 .30Fur Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2495 . . . . . $4 .49Fur Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6142 . . . . . $0 .97Furnace Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4242 . . . . . $2 .82Furnace Servicing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9959 . . . . . $4 .04Furniture and Fixture Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . 2699 . . . . . $5 .28Furniture Refinishing and Repair Shops . . . . . . . . . . . . . . . . . . . . . . . 6213 . . . . . $1 .79Furs and Skins, Ranch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 . . . . . $3 .81Furs and Skins, Wild . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331 . . . . . $3 .81

8 Workers’ Compensation Board 2014 Rates

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Description SIC RateGambling Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9661 . . . . . $0 .97Garages (General Repairs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6351 . . . . . $3 .75Garbage Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4999 . . . . . $5 .60Gas and Oil Pipelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4113 . . . . . $2 .96Gas Distribution Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 4921 . . . . . $0 .59Gas, Oil and Other Energy Related Structures (Except Pipelines) . . . . . 4112 . . . . . $2 .96Gasoline Service Stations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6331 . . . . . $2 .11General Administrative Services, Federal Government, Other . . . . . . . . 8159 . . . . . $0 .59General Administrative Services, Local Government, Other . . . . . . . . . 8359 . . . . . $1 .88General Administrative Services, Provincial Government, Other . . . . . . 8259 . . . . . $0 .59General Freight Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4561 . . . . . $5 .11General Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8611 . . . . . $1 .68General Merchandise Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 6413 . . . . . $1 .64General Merchandise, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5981 . . . . . $0 .97General Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6412 . . . . . $1 .64Gift, Novelty and Souvenir Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6582 . . . . . $0 .97Glass and Glazing Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4233 . . . . . $4 .53Glass Products Industry (Except Glass Containers) . . . . . . . . . . . . . . . 3562 . . . . . $0 .97Glove Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2493 . . . . . $4 .49Gold Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611 . . . . . $1 .79Golf Course Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4129 . . . . . $2 .96Golf Courses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9651 . . . . . $1 .79Grain Corn Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 . . . . . $4 .25Grain Elevator Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4711 . . . . . $2 .82Grain, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5012 . . . . . $0 .97Granite Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 811 . . . . . $2 .30Greenhouse Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 . . . . . $4 .25Grocery Stores (Except Supermarkets) . . . . . . . . . . . . . . . . . . . . . . . . 6012 . . . . . $2 .09Guest Houses and Tourist Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9114 . . . . . $2 .74Gutter Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4236 . . . . . $8 .88Gypsum Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623 . . . . . $1 .79Gypsum Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3593 . . . . . $0 .97

Hairdressing salon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9712 . . . . . $2 .30Hand Tool and Implement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 3063 . . . . . $4 .91Harbour and Port Operation Industry . . . . . . . . . . . . . . . . . . . . . . . . . 4552 . . . . . $2 .15Hardware and Cutlery Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . 3069 . . . . . $4 .91Hardware Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6531 . . . . . $1 .79Hardware, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5621 . . . . . $0 .97Hardwood Flooring Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4277 . . . . . $5 .76Hardwood Veneer and Plywood Industry . . . . . . . . . . . . . . . . . . . . . . . 2521 . . . . . $5 .80Harvesting, Baling and Threshing Services . . . . . . . . . . . . . . . . . . . . . . 223 . . . . . $4 .25Health Administration, Federal Government . . . . . . . . . . . . . . . . . . . . 8161 . . . . . $0 .59Health Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . 8361 . . . . . $1 .88Health Administration, Provincial Government . . . . . . . . . . . . . . . . . . . 8261 . . . . . $0 .59

Workers’ Compensation Board 2014 Rates 9

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Description SIC RateHealth and Social Service Associations and Agencies, Other . . . . . . . . 8699 . . . . . $0 .59Health Care and Public Safety Agencies . . . . . . . . . . . . . . . . . . . . . . . 8691 . . . . . $0 .59Health Care Research Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8693 . . . . . $0 .59Health Care Standards Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8692 . . . . . $0 .59Health Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7331 . . . . . $0 .59Health Laboratories, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8689 . . . . . $1 .63Health Rehabilitation Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8633 . . . . . $1 .63Health Spa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9799 . . . . . $2 .30Heating Equipment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3071 . . . . . $4 .91Heavy Construction, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4129 . . . . . $2 .96Highway, Street and Bridge Maintenance Industry . . . . . . . . . . . . . . . . 4591 . . . . . $4 .49Highways, Streets and Bridges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4121 . . . . . $2 .96Hog Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 . . . . . $3 .81Holding Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7215 . . . . . $0 .59Home and Auto Supply Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6341 . . . . . $1 .79Home Care Services (Including Home Nursing) . . . . . . . . . . . . . . . . . . 8634 . . . . . $6 .95Home-Maker Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8645 . . . . . $6 .95Homes for Alcohol-Drug Addicts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8626 . . . . . $3 .54Homes for Children in Need of Protection . . . . . . . . . . . . . . . . . . . . . . 8627 . . . . . $3 .54Homes for Emotionally Disturbed Children . . . . . . . . . . . . . . . . . . . . . 8625 . . . . . $3 .54Homes for Mentally Challenged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8623 . . . . . $3 .54Homes for Mentally Handicapped and/or Disabled . . . . . . . . . . . . . . . 8624 . . . . . $3 .54Homes for Personal and Nursing Care . . . . . . . . . . . . . . . . . . . . . . . . 8621 . . . . . $5 .12Homes for Physically Handicapped and/or Disabled . . . . . . . . . . . . . . 8622 . . . . . $3 .54Homes for Single Mothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8628 . . . . . $3 .54Honey and Other Apiary Product Farms . . . . . . . . . . . . . . . . . . . . . . . . . 121 . . . . . $3 .81Horse and Other Equine Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 . . . . . $3 .81Horse Race Tracks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9643 . . . . . $0 .97Horticultural Specialties, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 . . . . . $4 .25Hosiery Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2494 . . . . . $4 .49Hospitals, Addiction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8615 . . . . . $1 .68Hospitals, Children’s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8617 . . . . . $1 .68Hospitals, Extended Care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8613 . . . . . $1 .68Hospitals, General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8611 . . . . . $1 .68Hospitals, Other Specialty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8619 . . . . . $1 .68Hospitals, Psychiatric . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8614 . . . . . $1 .68Hospitals, Rehabilitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8612 . . . . . $1 .68Hotel, Restaurant and Institutional Furniture and Fixture Industry . . . . . 2692 . . . . . $5 .28Hotels and Motor Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9111 . . . . . $2 .74Household Furnishings Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . 6239 . . . . . $1 .79Household Furnishings, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . 5439 . . . . . $0 .97Household Furniture Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . 2619 . . . . . $5 .28Household Furniture Stores (With Appliances and Furnishings) . . . . . . 6211 . . . . . $1 .79Household Furniture Stores (Without Appliances and Furnishings) . . . . 6212 . . . . . $1 .79Household Furniture, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5421 . . . . . $0 .97

10 Workers’ Compensation Board 2014 Rates

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Description SIC RateHousehold Products of Textile Materials Industry . . . . . . . . . . . . . . . . . 1993 . . . . . $4 .49Housing Administration, Federal Government . . . . . . . . . . . . . . . . . . . 8174 . . . . . $0 .59Housing Administration, Local Government . . . . . . . . . . . . . . . . . . . . . 8374 . . . . . $1 .88Housing Administration, Provincial Government . . . . . . . . . . . . . . . . . 8274 . . . . . $0 .59Hydraulic Cement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3521 . . . . . $4 .25Hydroelectric Power Plants and Related Structures

(Except Transmission Lines) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4123 . . . . . $2 .96Hygiene Products of Textile Materials Industry . . . . . . . . . . . . . . . . . . . 1994 . . . . . $4 .49

Ice Cream Stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9213 . . . . . $1 .69Ice Skating Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7512 . . . . . $1 .40Immigration Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8132 . . . . . $0 .59Indicating, Recording and Controlling Instruments Industry . . . . . . . . . 3911 . . . . . $0 .97Industrial and Household Chemicals, Wholesale . . . . . . . . . . . . . . . . . 5971 . . . . . $0 .97Industrial Construction, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4119 . . . . . $2 .96Industrial Fastener Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3053 . . . . . $4 .91Industrial Inorganic Chemical Industries n .e .c . . . . . . . . . . . . . . . . . . . 3711 . . . . . $1 .40Industrial Machinery and Equipment Rental and Leasing . . . . . . . . . . . 9911 . . . . . $3 .44Industrial Machinery, Equipment and Supplies, Wholesale . . . . . . . . . 5731 . . . . . $0 .97Industrial Organic Chemical Industries n .e .c . . . . . . . . . . . . . . . . . . . . . 3712 . . . . . $1 .40Inland Fishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 . . . . . $4 .39Institutional Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4023 . . . . . $5 .41Institutional Health and Social Services n .e .c ., Other . . . . . . . . . . . . . . 8629 . . . . . $3 .54Instruments and Related Products Industry, Other . . . . . . . . . . . . . . . . 3912 . . . . . $0 .97Insulation Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4234 . . . . . $4 .53Insurance and Real Estate Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . 7611 . . . . . $0 .59Intergovernmental Affairs Administration, Federal Government . . . . . . . 8154 . . . . . $0 .59Intergovernmental Affairs Administration, Local Government . . . . . . . . 8354 . . . . . $1 .88Intergovernmental Affairs Administration, Provincial Government . . . . . 8254 . . . . . $0 .59Interior and Finishing Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4279 . . . . . $5 .76International and Other Extra-Territorial Agencies . . . . . . . . . . . . . . . . 8411 . . . . . $0 .59International Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8142 . . . . . $0 .59Internet Provider . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4839 . . . . . $0 .59Internet Service Providers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4839 . . . . . $0 .59Interurban and Rural Transit Systems Industry . . . . . . . . . . . . . . . . . . . 4572 . . . . . $4 .49Investment (Mutual) Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7211 . . . . . $0 .59Investment Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7214 . . . . . $0 .59Investment Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7411 . . . . . $0 .59Investment Intermediaries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . 7299 . . . . . $0 .59Iron and Steel Primary Forms and Structural Shapes, Wholesale . . . . . 5611 . . . . . $2 .83Iron and Steel Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . 5612 . . . . . $2 .83Iron Foundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2941 . . . . . $4 .91Iron Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617 . . . . . $1 .79

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Description SIC RateJanitorial Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9953 . . . . . $4 .04Jewellery and Silverware Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3921 . . . . . $0 .97Jewellery and Watches, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . 5961 . . . . . $0 .97Jewellery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6561 . . . . . $0 .97

Labour and Employment Services, Federal Government . . . . . . . . . . . . 8131 . . . . . $0 .59Labour and Employment Services, Provincial Government . . . . . . . . . . 8231 . . . . . $0 .59Labour Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9841 . . . . . $0 .59Labour, Employment and Immigration Services, Other . . . . . . . . . . . . . 8139 . . . . . $0 .59Land Developers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4491 . . . . . $0 .61Landscaping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4219 . . . . . $3 .55Laundry and Dry Cleaning Services, Other . . . . . . . . . . . . . . . . . . . . . . 9729 . . . . . $2 .30Lawn and Garden Centres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6522 . . . . . $0 .97Leather and Allied Products Industries, Other . . . . . . . . . . . . . . . . . . . 1719 . . . . . $4 .49Leather Tanneries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1711 . . . . . $4 .49Library Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8541 . . . . . $0 .59Life Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7311 . . . . . $0 .59Lighting Fixture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3331 . . . . . $0 .97Lignite Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 633 . . . . . $2 .30Lime Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3581 . . . . . $0 .97Limestone Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 812 . . . . . $2 .30Limousine Service to Airports and Stations Industry . . . . . . . . . . . . . . 4575 . . . . . $4 .49Linen Supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9725 . . . . . $7 .39Linens, Draperies and Other Textile Furnishings, Wholesale . . . . . . . . . 5433 . . . . . $0 .97Liquor Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6021 . . . . . $2 .09Livestock Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 . . . . . $3 .81Livestock, Field Crop and Horticultural Combination Farms . . . . . . . . . . 171 . . . . . $4 .25Livestock, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5011 . . . . . $0 .97Local Credit Unions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7051 . . . . . $0 .59Lodging Houses and Residential Clubs . . . . . . . . . . . . . . . . . . . . . . . . 9121 . . . . . $2 .74Logging Industry (Except Contract Logging) . . . . . . . . . . . . . . . . . . . . . . 411 . . . . . $5 .62Lubricating Oil and Grease Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 3612 . . . . . $0 .97Luggage and Leather Goods Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 6594 . . . . . $0 .97Luggage, Purse and Handbag Industry . . . . . . . . . . . . . . . . . . . . . . . . 1713 . . . . . $4 .49Lumber, Plywood and Millwork, Wholesale . . . . . . . . . . . . . . . . . . . . . 5631 . . . . . $0 .97

Machine Shop Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3081 . . . . . $2 .30Machinery and Equipment Industries n .e .c ., Other . . . . . . . . . . . . . . . 3199 . . . . . $2 .53Machinery and Equipment Rental and Leasing, Other . . . . . . . . . . . . . 9919 . . . . . $2 .30Machinery, Equipment and Supplies n .e .c ., Wholesale, Other . . . . . . . 5799 . . . . . $0 .97Major Appliance Industry (Electric and Non-Electric) . . . . . . . . . . . . . . 3321 . . . . . $0 .97Malt and Malt Flour Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1094 . . . . . $1 .63Management Consulting Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7771 . . . . . $0 .59Man-Made Fibre and Filament Yarn Industry . . . . . . . . . . . . . . . . . . . . 1811 . . . . . $4 .49Manufactured Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . 3999 . . . . . $0 .97

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Description SIC RateManufacturing and Light Industrial Building . . . . . . . . . . . . . . . . . . . . 4021 . . . . . $5 .41Marble Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 813 . . . . . $2 .30Marine Cargo Handling Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4551 . . . . . $4 .49Marine Salvage Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4553 . . . . . $2 .15Marine Shipping Agencies Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 4555 . . . . . $0 .59Marine Towing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4543 . . . . . $2 .15Masonry Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4231 . . . . . $4 .53Massage Therapy Clinic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9799 . . . . . $2 .30Meal Services (Non-Commercial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8646 . . . . . $1 .63Meat and Meat Products Industry (Except Poultry) . . . . . . . . . . . . . . . 1011 . . . . . $6 .72Meat and Meat Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . 5217 . . . . . $3 .07Meat Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6016 . . . . . $2 .09Mechanical Specialty Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . 4259 . . . . . $1 .85Media Representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7742 . . . . . $0 .59Medical Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8681 . . . . . $1 .63Men’s and Boys’ Clothing and Furnishings, Wholesale . . . . . . . . . . . . . 5311 . . . . . $0 .97Men’s and Boys’ Clothing Contractors . . . . . . . . . . . . . . . . . . . . . . . . . 2435 . . . . . $4 .49Men’s and Boys’ Coat Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2431 . . . . . $4 .49Men’s and Boys’ Pants Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2433 . . . . . $4 .49Men’s and Boys’ Shirt and Underwear Industry . . . . . . . . . . . . . . . . . . 2434 . . . . . $4 .49Men’s and Boys’ Suit and Jacket Industry . . . . . . . . . . . . . . . . . . . . . . 2432 . . . . . $4 .49Men’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6121 . . . . . $0 .97Mental (Psychiatric) Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8614 . . . . . $1 .68Metal Closure and Container Industry . . . . . . . . . . . . . . . . . . . . . . . . . 3042 . . . . . $4 .91Metal Dies, Moulds and Patterns Industry . . . . . . . . . . . . . . . . . . . . . . 3062 . . . . . $4 .91Metal Door and Window Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3031 . . . . . $2 .74Metal Fabricating Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . 3099 . . . . . $2 .30Metal Mines, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 619 . . . . . $1 .79Metal Office Furniture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2641 . . . . . $5 .28Metal Plumbing Fixtures and Fittings Industry . . . . . . . . . . . . . . . . . . . 3091 . . . . . $2 .30Metal Tanks (Heavy Gauge) Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 3021 . . . . . $4 .91Metal Valve Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3092 . . . . . $2 .30Microbrewery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1131 . . . . . $1 .69Milk Industry, Fluid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1041 . . . . . $4 .97Millwork Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2549 . . . . . $4 .49Millwright and Rigging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4255 . . . . . $1 .85Mining Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . 5722 . . . . . $0 .97Mixed Fertilizer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3722 . . . . . $1 .40Mobile Home Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6598 . . . . . $0 .97Mobile Home Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3244 . . . . . $2 .53Molybdenum Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 . . . . . $1 .79Monument and Tombstone Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . 6595 . . . . . $0 .97Mortgage Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7421 . . . . . $0 .59Mortgage Companies, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7229 . . . . . $0 .59Mortgage Investment Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7221 . . . . . $0 .59

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Description SIC RateMotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9112 . . . . . $2 .74Motion Picture and Video Distribution . . . . . . . . . . . . . . . . . . . . . . . . . 9612 . . . . . $0 .97Motion Picture and Video Production . . . . . . . . . . . . . . . . . . . . . . . . . 9611 . . . . . $0 .97Motion Picture Exhibition, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9629 . . . . . $0 .97Motion Picture Laboratories and Video Production Facilities . . . . . . . . 9613 . . . . . $0 .97Motion Picture, Audio and Video Services, Other . . . . . . . . . . . . . . . . . 9619 . . . . . $0 .97Motor Home and Travel Trailer Dealers . . . . . . . . . . . . . . . . . . . . . . . . 6321 . . . . . $2 .11Motor Vehicle Accessories, Parts and Assemblies Industries . . . . . . . . 3259 . . . . $13 .11Motor Vehicle Engine and Engine Parts Industry . . . . . . . . . . . . . . . . . 3251 . . . . . $2 .53Motor Vehicle Fabric Accessories Industry . . . . . . . . . . . . . . . . . . . . . . 3257 . . . . . $2 .53Motor Vehicle Glass Replacement Shops . . . . . . . . . . . . . . . . . . . . . . 6354 . . . . . $2 .11Motor Vehicle Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3231 . . . . . $2 .53Motor Vehicle Parts and Accessories, Wholesale, Other . . . . . . . . . . . . 5529 . . . . . $0 .97Motor Vehicle Repair Shops, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . 6359 . . . . . $2 .11Motor Vehicle Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . 6399 . . . . . $3 .75Motor Vehicle Stampings Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 3253 . . . . . $2 .53Motor Vehicle Steering and Suspension Parts Industry . . . . . . . . . . . . 3254 . . . . . $2 .53Motor Vehicle Transmission Repair and Replacement Shops . . . . . . . . 6355 . . . . . $2 .11Motor Vehicle Wheel and Brake Industry . . . . . . . . . . . . . . . . . . . . . . . 3255 . . . . . $2 .53Motor Vehicle Wiring Assemblies Industry . . . . . . . . . . . . . . . . . . . . . . 3252 . . . . . $2 .53Motor Vehicles and Trailers, Wholesale, Other . . . . . . . . . . . . . . . . . . . 5519 . . . . . $0 .97Motorcycle and Snowmobile Dealers . . . . . . . . . . . . . . . . . . . . . . . . . 6323 . . . . . $2 .11Moving & Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4562 . . . . . $7 .21Moving Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4499 . . . . . $2 .96Muffler Replacement Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6353 . . . . . $3 .75Museums and Archives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8551 . . . . . $0 .59Mushrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 . . . . . $4 .25Musical Instrument and Sound Recording Industry . . . . . . . . . . . . . . . 3994 . . . . . $0 .97Musical Instrument Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6551 . . . . . $0 .97Musical Instruments and Accessories, Wholesale . . . . . . . . . . . . . . . . 5952 . . . . . $0 .97

Narrow Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1991 . . . . . $4 .49Natural Fibres Processing and Felt Products Industry . . . . . . . . . . . . . . 1911 . . . . . $4 .49Natural Gas Pipeline Transport Industry . . . . . . . . . . . . . . . . . . . . . . . 4611 . . . . . $0 .59Newspaper, Magazine and Periodical

(Combined Publishing and Printing) . . . . . . . . . . . . . . . . . . . . . . . 2841 . . . . . $0 .59Newsprint Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2712 . . . . . $1 .40Newsprint, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5921 . . . . . $0 .97Nickel-Copper Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 613 . . . . . $1 .79Non-Alcoholic Beverages, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . 5221 . . . . . $2 .82Non-Commercial Trailer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3243 . . . . . $2 .53Non-Current Carrying Wiring Devices Industry . . . . . . . . . . . . . . . . . . . 3392 . . . . . $0 .97Non-Ferrous Metal and Metal Products, Wholesale . . . . . . . . . . . . . . . 5613 . . . . . $2 .83Non-Institutional Health Services, Other . . . . . . . . . . . . . . . . . . . . . . . 8639 . . . . . $1 .63Non-Institutional Social Services, Other . . . . . . . . . . . . . . . . . . . . . . . 8649 . . . . . $1 .63

14 Workers’ Compensation Board 2014 Rates

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Description SIC RateNon-Metal Mines (Except Coal), Other . . . . . . . . . . . . . . . . . . . . . . . . . 629 . . . . . $1 .79Non-Metallic Mineral Insulating Materials Industry . . . . . . . . . . . . . . . 3594 . . . . . $0 .97Non-Metallic Mineral Products Industries n .e .c ., Other . . . . . . . . . . . . 3599 . . . . . $0 .97Non-Scheduled Air Transport, Chartered, Industry . . . . . . . . . . . . . . . . 4512 . . . . . $2 .67Non-Scheduled Air Transport, Specialty, Industry . . . . . . . . . . . . . . . . 4513 . . . . . $2 .67Notions and Other Dry Goods, Wholesale . . . . . . . . . . . . . . . . . . . . . . 5329 . . . . . $0 .97Nursery Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 . . . . . $4 .25Nursing Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8621 . . . . . $5 .12Nursing Stations and Outpost Hospitals . . . . . . . . . . . . . . . . . . . . . . . 8616 . . . . . $1 .68

Occupational Clothing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2492 . . . . . $4 .49Office and Store Machinery, Equipment and Supplies, Whole . . . . . . . 5791 . . . . . $0 .97Office Furniture and Machinery Rental and Leasing . . . . . . . . . . . . . . . 9913 . . . . . $2 .30Office Furniture Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2649 . . . . . $5 .28Office, Store and Business Machine Industries, Other . . . . . . . . . . . . . 3369 . . . . . $0 .97Offices of Architects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7751 . . . . . $0 .59Offices of Chartered and Certified Accountants . . . . . . . . . . . . . . . . . . 7731 . . . . . $0 .59Offices of Chiropractors and Osteopaths . . . . . . . . . . . . . . . . . . . . . . . 8661 . . . . . $0 .59Offices of Dentists, General Practice . . . . . . . . . . . . . . . . . . . . . . . . . . 8653 . . . . . $0 .71Offices of Dentists, Specialists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8654 . . . . . $0 .71Offices of Denturists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8668 . . . . . $0 .59Offices of Engineers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7752 . . . . . $0 .59Offices of Lawyers and Notaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7761 . . . . . $0 .59Offices of Nurses, Practical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8663 . . . . . $0 .59Offices of Nurses, Registered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8662 . . . . . $6 .95Offices of Nutritionists-Dietitians . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8664 . . . . . $0 .71Offices of Optometrists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8666 . . . . . $0 .59Offices of Other Health Practitioners n .e .c . . . . . . . . . . . . . . . . . . . . . . 8669 . . . . . $0 .59Offices of Other Social Service Practitioners . . . . . . . . . . . . . . . . . . . . 8679 . . . . . $0 .71Offices of Physicians and Surgeons, Specialists . . . . . . . . . . . . . . . . . 8652 . . . . . $0 .71Offices of Physicians, General Practice . . . . . . . . . . . . . . . . . . . . . . . . 8651 . . . . . $0 .71Offices of Physiotherapists-Occupational Therapists . . . . . . . . . . . . . . 8665 . . . . . $0 .59Offices of Podiatrists and Chiropodists . . . . . . . . . . . . . . . . . . . . . . . . 8667 . . . . . $0 .59Offices of Psychologists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8671 . . . . . $0 .59Offices of Social Workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8672 . . . . . $0 .59Oilseed Farms (Except Corn) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 . . . . . $4 .25Operators of Non-Residential Buildings . . . . . . . . . . . . . . . . . . . . . . . . 7512 . . . . . $1 .40Operators of Residential Buildings and Dwellings . . . . . . . . . . . . . . . . 7511 . . . . . $1 .40Ophthalmic Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3914 . . . . . $0 .97Opticians’ Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6592 . . . . . $0 .97Ornamental and Architectural Metal Products Industries, Other . . . . . . 3039 . . . . . $2 .74Ornamental and Miscellaneous Fabricated Metal Installation . . . . . . . 4292 . . . . . $2 .37Other Trapping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339 . . . . . $3 .81Outdoor Display and Billboard Advertising . . . . . . . . . . . . . . . . . . . . . 7743 . . . . . $0 .59Outdoor Motion Picture Theatres . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9622 . . . . . $0 .97Outfitters (Hunting and Fishing Camps) . . . . . . . . . . . . . . . . . . . . . . . 9141 . . . . . $2 .74

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Description SIC RatePaint and Body Repair Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6352 . . . . . $3 .75Paint and Varnish Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 . . . . . $1 .40Paint, Glass and Wallpaper Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 6532 . . . . . $1 .79Paint, Glass and Wallpaper, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . 5632 . . . . . $0 .97Painting and Decorating Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4275 . . . . . $5 .76Paper and Paper Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . 5929 . . . . . $0 .97Paper Bag Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2733 . . . . . $2 .82Paper Consumer Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 2793 . . . . . $2 .82Paper Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2719 . . . . . $2 .82Paperboard Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2713 . . . . . $2 .82Parking Lots and Parking Garages . . . . . . . . . . . . . . . . . . . . . . . . . . . 9991 . . . . . $2 .30Particle Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2592 . . . . . $4 .49Patent Medicine and Toiletries Stores . . . . . . . . . . . . . . . . . . . . . . . . . 6032 . . . . . $0 .59Pavement Marking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4275 . . . . . $5 .76Paving, Asphalt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4216 . . . . . $3 .55Peat Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 . . . . . $1 .79Personal and Household Services n .e .c ., Other . . . . . . . . . . . . . . . . . . 9799 . . . . . $2 .30Personnel Suppliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7712 . . . . . $0 .59Pet Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6596 . . . . . $0 .97Petroleum and Coal Products Industries, Other . . . . . . . . . . . . . . . . . . 3699 . . . . . $0 .97Petroleum Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5111 . . . . . $3 .97Pharmaceutical and Medicine Industry . . . . . . . . . . . . . . . . . . . . . . . . 3741 . . . . . $1 .40Pharmacies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6031 . . . . . $0 .59Photographers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9931 . . . . . $2 .30Photographic Equipment and Supplies, Wholesale . . . . . . . . . . . . . . . 5951 . . . . . $0 .97Piece Goods, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5321 . . . . . $0 .97Piledriving Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4221 . . . . . $5 .77Piloting Service, Water Transport Industry . . . . . . . . . . . . . . . . . . . . . . 4554 . . . . . $2 .15Pipeline Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 4619 . . . . . $0 .59Plastering and Stucco Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4271 . . . . . $5 .76Plastic and Synthetic Resin Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 3731 . . . . . $1 .40Plastic Bag Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1691 . . . . . $4 .49Plastic Film and Sheeting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 1631 . . . . . $2 .82Plastic Parts and Accessories For Motor Vehicles Industry . . . . . . . . . . 3256 . . . . . $2 .53Plastic Pipe and Pipe Fittings Industry . . . . . . . . . . . . . . . . . . . . . . . . 1621 . . . . . $2 .82Plastic Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . 1699 . . . . . $2 .82Plate Work Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3022 . . . . . $4 .91Platemaking, Typesetting and Bindery Industry . . . . . . . . . . . . . . . . . . 2821 . . . . . $1 .40Plumbing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4241 . . . . . $2 .82Plumbing, Heating and Air Conditioning Equipment

and Supplies, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5622 . . . . . $0 .97Police Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . 8123 . . . . . $0 .59Police Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . 8323 . . . . . $1 .88Police Services, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . 8223 . . . . . $0 .59Political Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9851 . . . . . $0 .59Postal Service Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4841 . . . . . $5 .60

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Description SIC RatePost-Secondary Non-University Education . . . . . . . . . . . . . . . . . . . . . . 8521 . . . . . $0 .59Potash Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 624 . . . . . $1 .79Potato Chip, Pretzel and Popcorn Industry . . . . . . . . . . . . . . . . . . . . . 1093 . . . . . $1 .63Potato Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 . . . . . $4 .25Poultry and Egg Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 . . . . . $3 .81Poultry and Eggs, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5214 . . . . . $3 .07Poultry Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1012 . . . . $10 .75Poultry Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 . . . . . $8 .72Power and Telecommunication Transmission Lines . . . . . . . . . . . . . . . 4124 . . . . . $2 .96Power Boiler and Heat Exchanger Industry . . . . . . . . . . . . . . . . . . . . . 3011 . . . . . $4 .91Power Laundries and/or Dry Cleaners . . . . . . . . . . . . . . . . . . . . . . . . . 9721 . . . . . $2 .30Power Plants (Except Hydroelectric) . . . . . . . . . . . . . . . . . . . . . . . . . . 4111 . . . . . $2 .96Precast Concrete Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4225 . . . . . $5 .77Precious Metal Secondary Refining Industry . . . . . . . . . . . . . . . . . . . . 3922 . . . . . $0 .97Pre-Engineered Metal Buildings Industry (Except Portable) . . . . . . . . . 3023 . . . . . $4 .91Prefabricated Portable Metal Buildings Industry . . . . . . . . . . . . . . . . . 3032 . . . . . $2 .74Prefabricated Wooden Buildings Industry . . . . . . . . . . . . . . . . . . . . . . 2541 . . . . . $5 .25Prepared Flour Mixes and Prepared Cereal Foods Industry . . . . . . . . . . 1052 . . . . . $1 .63Primary Glass and Glass Containers Industry . . . . . . . . . . . . . . . . . . . 3561 . . . . . $0 .97Primary Production of Aluminum Industry . . . . . . . . . . . . . . . . . . . . . . 2951 . . . . . $4 .91Primary Smelting and Refining of Non-Ferrous Metal Industry . . . . . . . 2959 . . . . . $4 .91Primary Steel Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2919 . . . . . $4 .91Printing Ink Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3791 . . . . . $1 .40Printing, Business Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2811 . . . . . $1 .40Printing, Other Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2819 . . . . . $1 .40Private Households . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9741 . . . . . $2 .30Process Piping Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4251 . . . . . $1 .85Products n .e .c ., Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5999 . . . . . $0 .97Professional Athletes and Promoters on Own Account . . . . . . . . . . . . . 9642 . . . . . $0 .97Professional Health and Social Service Membership Associations . . . . 9831 . . . . . $0 .59Professional Machinery, Equipment and Supplies, Wholesale . . . . . . . 5793 . . . . . $0 .97Professional Membership Associations, Other . . . . . . . . . . . . . . . . . . . 9839 . . . . . $0 .59Professional Sports Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9641 . . . . . $0 .97Project Management, Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . 4411 . . . . . $0 .61Property and Casualty Insurers, Other . . . . . . . . . . . . . . . . . . . . . . . . . 7339 . . . . . $0 .59Property Management, Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . 7512 . . . . . $1 .40Property Management, Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . 7511 . . . . . $1 .40Protective Services, Federal Government, Other . . . . . . . . . . . . . . . . . 8129 . . . . . $0 .59Protective Services, Local Government, Other . . . . . . . . . . . . . . . . . . . 8329 . . . . . $1 .88Protective Services, Provincial Government, Other . . . . . . . . . . . . . . . . 8229 . . . . . $0 .59Public Health Clinics-Community Health Centres . . . . . . . . . . . . . . . . . 8635 . . . . . $1 .63Public Health Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8684 . . . . . $1 .63Publishing Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2839 . . . . . $0 .59Publishing, Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2831 . . . . . $0 .59Pulp Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2711 . . . . . $1 .40

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Description SIC RateRace Tracks, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9644 . . . . . $0 .97Radio Broadcasting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4811 . . . . . $0 .59Radiological Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8682 . . . . . $1 .63Railway Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4531 . . . . . $3 .97Ready-Mix Concrete Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3551 . . . . . $4 .38Real Estate Investment Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7222 . . . . . $0 .59Real Estate Operators, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7599 . . . . . $1 .40Record and Tape Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6552 . . . . . $0 .97Record Player, Radio and Television Receiver Industry . . . . . . . . . . . . . 3341 . . . . . $0 .97Recreation and Culture Administration, Federal Government . . . . . . . . 8164 . . . . . $0 .59Recreation and Culture Administration, Local Government . . . . . . . . . . 8364 . . . . . $1 .88Recreation and Culture Administration, Provincial Government . . . . . . 8264 . . . . . $0 .59Recreation and Vacation Camps, Other . . . . . . . . . . . . . . . . . . . . . . . 9149 . . . . . $2 .74Recreational Vehicle Dealers, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 6329 . . . . . $2 .11Recycling Depot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5992 . . . . . $0 .97Refined Petroleum Products Industry

(Except Lubricating Oil and Grease) . . . . . . . . . . . . . . . . . . . . . . . . 3611 . . . . . $0 .97Refractories Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3591 . . . . . $0 .97Refrigerated Trucking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4569 . . . . . $5 .11Refrigerated Warehousing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 4791 . . . . . $2 .82Refrigeration Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4253 . . . . . $1 .85Regional Planning and Development Administration,

Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8175 . . . . . $0 .59Regional Planning and Development Administration,

Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8375 . . . . . $1 .88Regional Planning and Development Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8275 . . . . . $0 .59Regular Motion Picture Theatres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9621 . . . . . $0 .97Regulatory Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . 8125 . . . . . $0 .59Regulatory Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . 8325 . . . . . $1 .88Regulatory Services, Provincial Government . . . . . . . . . . . . . . . . . . . . 8225 . . . . . $0 .59Rehabilitation Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8612 . . . . . $1 .68Religious Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9811 . . . . . $0 .59Renovations, Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4013 . . . . . $5 .41Repair Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9949 . . . . . $2 .30Research Administration, Federal Government . . . . . . . . . . . . . . . . . . 8176 . . . . . $0 .59Research Administration, Provincial Government . . . . . . . . . . . . . . . . . 8276 . . . . . $0 .59Residential Renovation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4013 . . . . . $5 .41Residential Swimming Pool Installation . . . . . . . . . . . . . . . . . . . . . . . 4293 . . . . . $2 .37Resilient Flooring and Carpet Work . . . . . . . . . . . . . . . . . . . . . . . . . . . 4278 . . . . . $5 .76Resource Conservation and Industrial Development Administration,

Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8172 . . . . . $0 .59Resource Conservation and Industrial Development Administration,

Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8372 . . . . . $1 .88Resource Conservation and Industrial Development Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8272 . . . . . $0 .59

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Description SIC RateRestaurants, Licensed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9211 . . . . . $1 .69Restaurants, Unlicensed (Including Drive-Ins) . . . . . . . . . . . . . . . . . . . 9212 . . . . . $1 .69Retail Stores n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6599 . . . . . $0 .97Retirement Savings Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7212 . . . . . $0 .59Rolled, Cast and Extruded Non-Ferrous Metal Products Industries . . . . 2999 . . . . . $4 .91Roller Skating Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9695 . . . . . $0 .97Roof Shingling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4235 . . . . . $8 .88Roofing, Sheet Metal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4236 . . . . . $8 .88Rough and Framing Carpentry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4226 . . . . . $8 .22Rubber Hose and Belting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 1521 . . . . . $3 .09Rubber Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . 1599 . . . . . $3 .09

Sales Finance Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7121 . . . . . $0 .59Salt Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625 . . . . . $1 .79Salt Water Fishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311 . . . . . $7 .72Sand and Gravel Pits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 821 . . . . . $2 .30Sandstone Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 814 . . . . . $2 .30Sawmill and Planing Mill Products Industry

(Except Shingles and Shakes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2512 . . . . . $5 .80Sawmill and Woodworking Machinery Industry . . . . . . . . . . . . . . . . . . 3193 . . . . . $2 .53Scheduled Air Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4511 . . . . . $2 .67School Bus Operations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4573 . . . . . $4 .49Scientific and Technical Services, Other . . . . . . . . . . . . . . . . . . . . . . . 7759 . . . . . $0 .59Second-Hand Goods, Wholesale

(Except Machinery and Automotive) . . . . . . . . . . . . . . . . . . . . . . . 5992 . . . . . $0 .97Second-Hand Merchandise Stores n .e .c . . . . . . . . . . . . . . . . . . . . . . . 6591 . . . . . $4 .91Security and Investigation Services . . . . . . . . . . . . . . . . . . . . . . . . . . . 7791 . . . . . $2 .30Seeds and Seed Processing, Wholesale . . . . . . . . . . . . . . . . . . . . . . . 5932 . . . . . $0 .97Segregated Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7213 . . . . . $0 .59Self-Serve Laundries and/or Dry Cleaners . . . . . . . . . . . . . . . . . . . . . 9723 . . . . . $2 .30Septic System Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4213 . . . . . $3 .55Service Industries Incidental to Air Transport, Other . . . . . . . . . . . . . . . 4529 . . . . . $2 .67Service Industries Incidental to Crude Petroleum

and Natural Gas, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 919 . . . . . $1 .63Service Industries Incidental to Mining, Other . . . . . . . . . . . . . . . . . . . . 929 . . . . . $1 .63Service Industries Incidental to Transportation n .e .c ., Other . . . . . . . . . 4599 . . . . . $4 .99Service Industries Incidental to Water Transport, Other . . . . . . . . . . . . 4559 . . . . . $2 .15Service Industry Incidental to Railway Transport . . . . . . . . . . . . . . . . . 4532 . . . . . $3 .97Service Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . 5792 . . . . . $0 .97Services Incidental to Agricultural Crops, Other . . . . . . . . . . . . . . . . . . . 229 . . . . . $4 .25Services Incidental to Agriculture n .e .c ., Other . . . . . . . . . . . . . . . . . . . 239 . . . . . $4 .25Services Incidental to Construction n .e .c ., Other . . . . . . . . . . . . . . . . . 4499 . . . . . $2 .96Services Incidental to Fishing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 . . . . . $4 .39Services Incidental to Livestock and Animal Specialties . . . . . . . . . . . . 219 . . . . . $3 .81Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9999 . . . . . $0 .59

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Description SIC RateServices to Buildings and Dwellings, Other . . . . . . . . . . . . . . . . . . . . . 9959 . . . . . $4 .04Shale Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 . . . . . $2 .30Sheep and Goat Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 . . . . . $3 .81Sheet Metal and Built-up Roofing . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4236 . . . . . $8 .88Sheet Metal and Other Duct Work . . . . . . . . . . . . . . . . . . . . . . . . . . . 4244 . . . . . $2 .82Sheltered Workshops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8644 . . . . . $1 .63Shingle and Shake Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2511 . . . . . $5 .80Ship Chartering Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4544 . . . . . $1 .91Shipbuilding and Repair Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3271 . . . . . $5 .61Shoe Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9791 . . . . . $2 .30Shoe Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6111 . . . . . $0 .97Siding Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4232 . . . . . $4 .53Sign and Display Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3971 . . . . . $3 .34Silver-Lead-Zinc Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 614 . . . . . $1 .79Silviculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 . . . . . $5 .62Single Family Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4011 . . . . . $5 .41Site Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4219 . . . . . $3 .55Skiing Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9653 . . . . . $1 .79Small Electrical Appliance Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 3311 . . . . . $0 .97Small-Grain Farms (Except Wheat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 . . . . . $4 .25Snow Plowing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4564 . . . . . $4 .32Soap and Cleaning Compounds Industry . . . . . . . . . . . . . . . . . . . . . . 3761 . . . . . $1 .40Social Rehabilitation Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8647 . . . . . $1 .63Social Service Administration, Federal Government . . . . . . . . . . . . . . . 8162 . . . . . $0 .59Social Service Administration, Local Government . . . . . . . . . . . . . . . . 8362 . . . . . $1 .88Social Service Administration, Provincial Government . . . . . . . . . . . . . 8262 . . . . . $0 .59Social Service Planning and Advocacy Agencies . . . . . . . . . . . . . . . . . 8694 . . . . . $0 .59Soft Drink Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1111 . . . . . $5 .60Software Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7721 . . . . . $0 .59Softwood Veneer and Plywood Industry . . . . . . . . . . . . . . . . . . . . . . . 2522 . . . . . $5 .80Soil Preparation, Planting and Cultivating Services . . . . . . . . . . . . . . . . 221 . . . . . $4 .25Sound Recording Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9614 . . . . . $0 .97Specialty Hospitals, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8619 . . . . . $1 .68Sporting Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3931 . . . . . $0 .97Sporting Goods Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6541 . . . . . $0 .97Sports and Recreation Clubs, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 9659 . . . . . $0 .97Spun Yarn and Woven Cloth Industries, Other . . . . . . . . . . . . . . . . . . . 1829 . . . . . $4 .49Stamped and Pressed Metal Products Industries, Other . . . . . . . . . . . 3049 . . . . . $4 .91Stationery and Office Supplies, Wholesale . . . . . . . . . . . . . . . . . . . . . 5922 . . . . . $0 .97Stationery Paper Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 2792 . . . . . $2 .82Steel Foundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2912 . . . . . $4 .91Steel Pipe and Tube Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2921 . . . . . $4 .91Steel Reinforcing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4223 . . . . . $5 .77Stevedoring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4551 . . . . . $4 .49Stock Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7412 . . . . . $0 .59

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Description SIC RateStock Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7431 . . . . . $0 .59Storage and Warehousing Industries n .e .c ., Other . . . . . . . . . . . . . . . . 4799 . . . . . $2 .82Structural and Related Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . 4229 . . . . . $4 .53Structural Concrete Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . 3542 . . . . . $4 .25Structural Steel Erection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4227 . . . . . $4 .53Subbituminous Coal Mines (Strip Mines) . . . . . . . . . . . . . . . . . . . . . . . 632 . . . . . $2 .30Sugar and Chocolate Confectionery Industry . . . . . . . . . . . . . . . . . . . . 1083 . . . . . $1 .63Supermarkets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6011 . . . . . $2 .09Surveying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7759 . . . . . $0 .59Sweater Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2491 . . . . . $4 .49

Take-Out Food Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9213 . . . . . $1 .69Taverns, Bars and Night Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9221 . . . . . $1 .69Taxation Administration, Federal Government . . . . . . . . . . . . . . . . . . . 8153 . . . . . $0 .59Taxation Administration, Local Government . . . . . . . . . . . . . . . . . . . . . 8353 . . . . . $1 .88Taxation Administration, Provincial Government . . . . . . . . . . . . . . . . . 8253 . . . . . $0 .59Taxicab Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4581 . . . . . $4 .49Tea and Coffee Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1091 . . . . . $1 .63Telecommunication Carriers Industry . . . . . . . . . . . . . . . . . . . . . . . . . 4821 . . . . . $0 .59Telecommunication Equipment Industry . . . . . . . . . . . . . . . . . . . . . . . 3351 . . . . . $0 .97Telecommunication Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . 4839 . . . . . $0 .59Telephone Answering Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7795 . . . . . $0 .59Television Broadcasting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4812 . . . . . $0 .59Television, Radio and Stereo Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 6222 . . . . . $1 .79Terrazzo and Tile Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4276 . . . . . $5 .76Textile Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . 1999 . . . . . $4 .49Theatrical and Staged Entertainment Services, Other . . . . . . . . . . . . . . 9639 . . . . . $0 .97Thermal Insulation Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4256 . . . . . $1 .85Ticket and Travel Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9961 . . . . . $0 .97Tile and Terrazzo Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4276 . . . . . $5 .76Tire and Tube Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1511 . . . . . $3 .09Tire Cord Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1995 . . . . . $4 .49Tire, Battery, Parts and Accessories Stores . . . . . . . . . . . . . . . . . . . . . 6342 . . . . . $2 .74Tires and Tubes, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5521 . . . . . $0 .97Tobacco Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137 . . . . . $4 .25Tobacco Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5241 . . . . . $0 .97Toilet Preparations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3771 . . . . . $1 .40Toilet Soaps and Preparations, Wholesale . . . . . . . . . . . . . . . . . . . . . 5232 . . . . . $0 .97Tour Wholesalers and Operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9962 . . . . . $0 .97Tourist Courts and Cabins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9113 . . . . . $2 .74Toy and Hobby Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6581 . . . . . $0 .97Toys and Games Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3932 . . . . . $0 .97Toys, Novelties and Fireworks, Wholesale . . . . . . . . . . . . . . . . . . . . . . 5941 . . . . . $0 .97Trade Work n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4299 . . . . . $2 .37Traffic Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4499 . . . . . $2 .96

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Description SIC RateTransportation Administration, Local Government . . . . . . . . . . . . . . . . 8371 . . . . . $1 .88Transportation and Communication Administration,

Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8171 . . . . . $0 .59Transportation and Communication Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8271 . . . . . $0 .59Transportation Equipment Industries, Other . . . . . . . . . . . . . . . . . . . . 3299 . . . . . $5 .61Transportation Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . 4589 . . . . . $4 .49Truck and Bus Body Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3241 . . . . . $2 .53Truck Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4569 . . . . . $5 .11Trucking, Bulk Liquids . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4563 . . . . . $4 .32Trucking, Forest Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4565 . . . . . $4 .99Trucking, General Freight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4561 . . . . . $5 .11Trucking, Sand and Gravel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4564 . . . . . $4 .32Trucks and Buses, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5512 . . . . . $3 .75Trust Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7031 . . . . . $0 .59Trusteed Pension Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7291 . . . . . $0 .59Turbine and Mechanical Power Transmission Equipment Industry . . . . 3194 . . . . . $2 .53

University Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8531 . . . . . $0 .59Upholstered Household Furniture Industry . . . . . . . . . . . . . . . . . . . . . . 2612 . . . . . $5 .28Upholstery and Coil Spring Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 3051 . . . . . $4 .91Uranium Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 . . . . . $1 .79Urban Transit Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4571 . . . . . $5 .60Used Goods Moving and Storage Industry . . . . . . . . . . . . . . . . . . . . . . 4562 . . . . . $7 .21Utility Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4999 . . . . . $5 .60

Valet Services, Pressing and/or Repair . . . . . . . . . . . . . . . . . . . . . . . . 9724 . . . . . $2 .30Vegetable Farms, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 . . . . . $4 .25Vegetable Oil Mills (Except Corn Oil) . . . . . . . . . . . . . . . . . . . . . . . . . . 1061 . . . . . $1 .63Vending Machine Operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6911 . . . . . $0 .97Venture Capital Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7125 . . . . . $0 .59Veterinary Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 . . . . . $0 .59Volunteer Fire Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8327 . . . . . $0 .59

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Description SIC RateWafer Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2593 . . . . . $4 .49Waste Materials, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . 5919 . . . . . $6 .42Watch and Jewellery Repair Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . 6562 . . . . . $0 .97Water Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4931 . . . . . $1 .88Water Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4549 . . . . . $2 .15Water Well Drilling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4212 . . . . . $3 .55Waterworks and Sewage Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . 4122 . . . . . $2 .96Welding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9942 . . . . . $6 .86Well Drilling, Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4212 . . . . . $3 .55Wet Heating and Air Conditioning Work . . . . . . . . . . . . . . . . . . . . . . . 4243 . . . . . $2 .82Wharf Repair Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4129 . . . . . $2 .96Wheat Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 . . . . . $4 .25Window Cleaning Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9952 . . . . . $4 .04Wine Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1141 . . . . . $1 .69Wine Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6022 . . . . . $2 .09Wire and Wire Rope Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3052 . . . . . $4 .91Wire Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3059 . . . . . $4 .91Women’s and Children’s Hosiery, Underwear and

Apparel Accessories, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . 5313 . . . . . $0 .97Women’s Blouse and Shirt Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 2444 . . . . . $4 .49Women’s Clothing Contractors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2445 . . . . . $4 .49Women’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6131 . . . . . $0 .97Women’s Coat and Jacket Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . 2441 . . . . . $4 .49Women’s Dress Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2443 . . . . . $4 .49Women’s Sportswear Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2442 . . . . . $4 .49Women’s, Misses’ and Children’s Outerwear, Wholesale . . . . . . . . . . . 5312 . . . . . $0 .97Wood Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2599 . . . . . $4 .49Wood Preservation Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2591 . . . . . $4 .49Wooden Box and Pallet Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2561 . . . . . $4 .49Wooden Door and Window Industry . . . . . . . . . . . . . . . . . . . . . . . . . . 2543 . . . . . $4 .49Wooden Household Furniture Industry . . . . . . . . . . . . . . . . . . . . . . . . 2611 . . . . . $5 .28Wooden Kitchen Cabinet and Bathroom Vanity Industry . . . . . . . . . . . 2542 . . . . . $4 .49Wool Yarn and Woven Cloth Industry . . . . . . . . . . . . . . . . . . . . . . . . . 1821 . . . . . $4 .49Wrecking and Demolition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4211 . . . . . $4 .66

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Numerical Index of Industries

SIC Description Rate111 Dairy Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .22112 Cattle Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81113 Hog Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81114 Poultry and Egg Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81115 Sheep and Goat Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81119 Livestock Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81121 Honey and Other Apiary Product Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81122 Horse and Other Equine Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81123 Furs and Skins, Ranch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81129 Animal Specialty Farms n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81131 Wheat Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25132 Small-Grain Farms (Except Wheat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25133 Oilseed Farms (Except Corn) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25134 Grain Corn Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25135 Forage, Seed and Hay Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25136 Dry Field Pea and Bean Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25137 Tobacco Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25138 Potato Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25139 Field Crop Farms, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25141 Field Crop Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25151 Fruit Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25152 Vegetable Farms, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25159 Fruit and Vegetable Combination Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25161 Mushrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25162 Greenhouse Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25163 Nursery Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25169 Horticultural Specialties, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25171 Livestock, Field Crop and Horticultural Combination Farms . . . . . . . . . . . . . . $4 .25211 Veterinary Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59212 Farm Animal Breeding Services (Except Poultry) . . . . . . . . . . . . . . . . . . . . . . $3 .81213 Poultry Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .72219 Services Incidental to Livestock and Animal Specialties . . . . . . . . . . . . . . . . $3 .81221 Soil Preparation, Planting and Cultivating Services . . . . . . . . . . . . . . . . . . . . $4 .25222 Crop Dusting and Spraying Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25223 Harvesting, Baling and Threshing Services . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .25229 Services Incidental to Agricultural Crops, Other . . . . . . . . . . . . . . . . . . . . . . . $4 .25231 Agricultural Management and Consulting Services . . . . . . . . . . . . . . . . . . . . $4 .25239 Services Incidental to Agriculture n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . $4 .25311 Salt Water Fishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7 .72312 Inland Fishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .39321 Services Incidental to Fishing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .39331 Furs and Skins, Wild . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81

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SIC Description Rate339 Other Trapping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .81411 Logging Industry (Except Contract Logging) . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .62511 Forestry Services Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .62611 Gold Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79612 Copper and Copper-Zinc Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79613 Nickel-Copper Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79614 Silver-Lead-Zinc Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79615 Molybdenum Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79616 Uranium Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79617 Iron Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79619 Metal Mines, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79621 Asbestos Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79622 Peat Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79623 Gypsum Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79624 Potash Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79625 Salt Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79629 Non-Metal Mines (Except Coal), Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .79631 Bituminous Coal Mines (Strip Mines) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30632 Subbituminous Coal Mines (Strip Mines) . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30633 Lignite Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30639 Coal Mining, Underground . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .35711 Conventional Crude Oil and Natural Gas Industry . . . . . . . . . . . . . . . . . . . . . $1 .63811 Granite Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30812 Limestone Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30813 Marble Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30814 Sandstone Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30815 Shale Quarries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30821 Sand and Gravel Pits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .30911 Contract Drilling, Oil and Gas Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .63919 Service Industries Incidental to Crude Petroleum and Natural Gas, Other . . . . $1 .63921 Contract Drilling Industry (Except Oil and Gas) . . . . . . . . . . . . . . . . . . . . . . . $1 .63929 Service Industries Incidental to Mining, Other . . . . . . . . . . . . . . . . . . . . . . . . $1 .63

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SIC Description Rate1011 Meat and Meat Products Industry (Except Poultry) . . . . . . . . . . . . . . . . . . . . $6 .721012 Poultry Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10 .751021 Fish Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .451031 Canned and Preserved Fruit and Vegetable Industry . . . . . . . . . . . . . . . . . . . $4 .461032 Frozen Fruit and Vegetable Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .461041 Fluid Milk Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .971049 Dairy Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .971051 Cereal Grain Flour Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631052 Prepared Flour Mixes and Prepared Cereal Foods Industry . . . . . . . . . . . . . . . $1 .631053 Feed Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631061 Vegetable Oil Mills (Except Corn Oil) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631071 Biscuit Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .971072 Bread and Other Bakery Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .971081 Cane and Beet Sugar Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631082 Chewing Gum Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631083 Sugar and Chocolate Confectionery Industry . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631091 Tea and Coffee Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631092 Dry Pasta Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631093 Potato Chip, Pretzel and Popcorn Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631094 Malt and Malt Flour Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631099 Food Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .631111 Soft Drink Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .601121 Distillery Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .691131 Brewery Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .691141 Wine Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .691511 Tire and Tube Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .091521 Rubber Hose and Belting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .091599 Rubber Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .091611 Foamed and Expanded Plastic Products Industry . . . . . . . . . . . . . . . . . . . . . $2 .821621 Plastic Pipe and Pipe Fittings Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .821631 Plastic Film and Sheeting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .821691 Plastic Bag Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491699 Plastic Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .821711 Leather Tanneries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491712 Footwear Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491713 Luggage, Purse and Handbag Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491719 Leather and Allied Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . $4 .491811 Man-Made Fibre and Filament Yarn Industry . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491821 Wool Yarn and Woven Cloth Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491829 Spun Yarn and Woven Cloth Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . $4 .491831 Broad Knitted Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491911 Natural Fibres Processing and Felt Products Industry . . . . . . . . . . . . . . . . . . . $4 .491921 Carpet, Mat and Rug Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .221931 Canvas and Related Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491991 Narrow Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .49

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SIC Description Rate1992 Contract Textile Dyeing and Finishing Industry . . . . . . . . . . . . . . . . . . . . . . . . $4 .491993 Household Products of Textile Materials Industry . . . . . . . . . . . . . . . . . . . . . . $4 .491994 Hygiene Products of Textile Materials Industry . . . . . . . . . . . . . . . . . . . . . . . . $4 .491995 Tire Cord Fabric Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .491999 Textile Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .49

2431 Men’s and Boys’ Coat Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492432 Men’s and Boys’ Suit and Jacket Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492433 Men’s and Boys’ Pants Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492434 Men’s and Boys’ Shirt and Underwear Industry . . . . . . . . . . . . . . . . . . . . . . . $4 .492435 Men’s and Boys’ Clothing Contractors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492441 Women’s Coat and Jacket Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492442 Women’s Sportswear Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492443 Women’s Dress Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492444 Women’s Blouse and Shirt Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492445 Women’s Clothing Contractors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492451 Children’s Clothing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492491 Sweater Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492492 Occupational Clothing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492493 Glove Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492494 Hosiery Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492495 Fur Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492496 Foundation Garment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492499 Clothing and Apparel Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . $4 .492511 Shingle and Shake Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .802512 Sawmill and Planing Mill Products Industry (Except Shingles and Shakes) . . . $5 .802521 Hardwood Veneer and Plywood Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .802522 Softwood Veneer and Plywood Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .802541 Prefabricated Wooden Buildings Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .252542 Wooden Kitchen Cabinet and Bathroom Vanity Industry . . . . . . . . . . . . . . . . $4 .492543 Wooden Door and Window Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492549 Millwork Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492561 Wooden Box and Pallet Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492581 Coffin and Casket Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492591 Wood Preservation Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492592 Particle Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492593 Wafer Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492599 Wood Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .492611 Wooden Household Furniture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282612 Upholstered Household Furniture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282619 Household Furniture Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282641 Metal Office Furniture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282649 Office Furniture Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282691 Bed Spring and Mattress Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282692 Hotel, Restaurant and Institutional Furniture and Fixture Industry . . . . . . . . . . $5 .28

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SIC Description Rate2699 Furniture and Fixture Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . $5 .282711 Pulp Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .402712 Newsprint Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .402713 Paperboard Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822714 Building Board Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822719 Paper Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822721 Asphalt Roofing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .972731 Folding Carton and Set-Up Box Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822732 Corrugated Box Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822733 Paper Bag Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822791 Coated and Treated Paper Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822792 Stationery Paper Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822793 Paper Consumer Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .822799 Converted Paper Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . $2 .822811 Business Forms Printing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .402819 Commercial Printing Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .402821 Platemaking, Typesetting and Bindery Industry . . . . . . . . . . . . . . . . . . . . . . . $1 .402831 Book Publishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .592839 Publishing Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .592841 Newspaper, Magazine and Periodical (Combined Publishing and Printing) . . . $0 .592849 Combined Publishing and Printing Industries, Other . . . . . . . . . . . . . . . . . . . $0 .592911 Ferro-alloys Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912912 Steel Foundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912919 Primary Steel Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912921 Steel Pipe and Tube Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912941 Iron Foundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912951 Primary Production of Aluminum Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .912959 Primary Smelting and Refining of Non-Ferrous Metal Industry . . . . . . . . . . . . $4 .912961 Aluminum Rolling, Casting and Extruding Industry . . . . . . . . . . . . . . . . . . . . . $4 .912971 Copper Rolling, Casting and Extruding Industry . . . . . . . . . . . . . . . . . . . . . . . $4 .912999 Rolled, Cast and Extruded Non-Ferrous Metal Products Industries . . . . . . . . . $4 .91

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SIC Description Rate3011 Power Boiler and Heat Exchanger Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913021 Metal Tanks (Heavy Gauge) Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913022 Plate Work Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913023 Pre-Engineered Metal Buildings Industry (Except Portable) . . . . . . . . . . . . . . $4 .913029 Fabricated Structural Metal Products Industries, Other . . . . . . . . . . . . . . . . . $4 .913031 Metal Door and Window Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .743032 Prefabricated Portable Metal Buildings Industry . . . . . . . . . . . . . . . . . . . . . . $2 .743039 Ornamental and Architectural Metal Products Industries, Other . . . . . . . . . . . $2 .743041 Custom Coating of Metal Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913042 Metal Closure and Container Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913049 Stamped and Pressed Metal Products Industries, Other . . . . . . . . . . . . . . . . $4 .913051 Upholstery and Coil Spring Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913052 Wire and Wire Rope Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913053 Industrial Fastener Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913059 Wire Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913061 Basic Hardware Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913062 Metal Dies, Moulds and Patterns Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913063 Hand Tool and Implement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913069 Hardware and Cutlery Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913071 Heating Equipment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .913081 Machine Shop Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .303091 Metal Plumbing Fixtures and Fittings Industry . . . . . . . . . . . . . . . . . . . . . . . . $2 .303092 Metal Valve Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .303099 Metal Fabricating Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .303111 Agricultural Implement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533121 Commercial Refrigeration and Air Conditioning Equipment Industry . . . . . . . . $2 .533191 Compressor, Pump and Industrial Fan Industry . . . . . . . . . . . . . . . . . . . . . . . $2 .533192 Construction and Mining Machinery and Materials Handling . . . . . . . . . . . . . $2 .533193 Sawmill and Woodworking Machinery Industry . . . . . . . . . . . . . . . . . . . . . . . $2 .533194 Turbine and Mechanical Power Transmission Equipment Industry . . . . . . . . . $2 .533199 Machinery and Equipment Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . $2 .533211 Aircraft and Aircraft Parts Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .633231 Motor Vehicle Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533241 Truck and Bus Body Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533242 Commercial Trailer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533243 Non-Commercial Trailer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533244 Mobile Home Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533251 Motor Vehicle Engine and Engine Parts Industry . . . . . . . . . . . . . . . . . . . . . . $2 .533252 Motor Vehicle Wiring Assemblies Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533253 Motor Vehicle Stampings Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533254 Motor Vehicle Steering and Suspension Parts Industry . . . . . . . . . . . . . . . . . $2 .533255 Motor Vehicle Wheel and Brake Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533256 Plastic Parts and Accessories For Motor Vehicles Industry . . . . . . . . . . . . . . . $2 .533257 Motor Vehicle Fabric Accessories Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .533259 Motor Vehicle Accessories, Parts and Assemblies Industries . . . . . . . . . . . . $13 .11

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SIC Description Rate3271 Shipbuilding and Repair Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .613281 Boatbuilding and Repair Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .613299 Transportation Equipment Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . $5 .613311 Small Electrical Appliance Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973321 Major Appliance Industry (Electric and Non-Electric) . . . . . . . . . . . . . . . . . . . $0 .973331 Lighting Fixture Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973332 Electric Lamp and Shade Industry (Except Bulb and Tube) . . . . . . . . . . . . . . $0 .973333 Electric Lamp (Bulb and Tube) Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973341 Record Player, Radio and Television Receiver Industry . . . . . . . . . . . . . . . . . $0 .973351 Telecommunication Equipment Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973352 Electronic Parts and Components Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973359 Communication and Electronic Equipment Industries, Other . . . . . . . . . . . . . $0 .973361 Electronic Computing and Peripheral Equipment Industry . . . . . . . . . . . . . . . $0 .973362 Electronic Office, Store and Business Machine Industry . . . . . . . . . . . . . . . . . $0 .973369 Office, Store and Business Machine Industries, Other . . . . . . . . . . . . . . . . . . $0 .973371 Electrical Transformer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973372 Electrical Switchgear and Protective Equipment Industry . . . . . . . . . . . . . . . . $0 .973379 Electrical Industrial Equipment Industries, Other . . . . . . . . . . . . . . . . . . . . . . $0 .973381 Communications and Energy Wire and Cable Industry . . . . . . . . . . . . . . . . . . $0 .973391 Battery Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .313392 Non-Current Carrying Wiring Devices Industry . . . . . . . . . . . . . . . . . . . . . . . . $0 .973399 Electrical Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973511 Clay Products Industry (From Domestic Clay) . . . . . . . . . . . . . . . . . . . . . . . . $0 .973512 Clay Products Industry (From Imported Clay) . . . . . . . . . . . . . . . . . . . . . . . . $0 .973521 Hydraulic Cement Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .253541 Concrete Pipe Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .253542 Structural Concrete Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .253549 Concrete Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .253551 Ready-Mix Concrete Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .383561 Primary Glass and Glass Containers Industry . . . . . . . . . . . . . . . . . . . . . . . . $0 .973562 Glass Products Industry (Except Glass Containers) . . . . . . . . . . . . . . . . . . . . $0 .973571 Abrasives Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973581 Lime Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973591 Refractories Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973592 Asbestos Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973593 Gypsum Products Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973594 Non-Metallic Mineral Insulating Materials Industry . . . . . . . . . . . . . . . . . . . . $0 .973599 Non-Metallic Mineral Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . $0 .973611 Refined Petroleum Products Industry (Except Lubricating Oil and Grease) . . . $0 .973612 Lubricating Oil and Grease Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973699 Petroleum and Coal Products Industries, Other . . . . . . . . . . . . . . . . . . . . . . . $0 .973711 Industrial Inorganic Chemical Industries n .e .c . . . . . . . . . . . . . . . . . . . . . . . . $1 .403712 Industrial Organic Chemical Industries n .e .c . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403721 Chemical Fertilizer and Fertilizer Materials Industry . . . . . . . . . . . . . . . . . . . . $1 .403722 Mixed Fertilizer Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .40

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SIC Description Rate3729 Agricultural Chemical Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403731 Plastic and Synthetic Resin Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403741 Pharmaceutical and Medicine Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403751 Paint and Varnish Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403761 Soap and Cleaning Compounds Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403771 Toilet Preparations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403791 Printing Ink Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403792 Adhesives Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403799 Chemical Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .403911 Indicating, Recording and Controlling Instruments Industry . . . . . . . . . . . . . . $0 .973912 Instruments and Related Products Industry, Other . . . . . . . . . . . . . . . . . . . . . $0 .973913 Clock and Watch Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973914 Ophthalmic Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973921 Jewellery and Silverware Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973922 Precious Metal Secondary Refining Industry . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973931 Sporting Goods Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973932 Toys and Games Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973971 Sign and Display Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .343991 Broom, Brush and Mop Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .973992 Button, Buckle and Clothes Fastener Industry . . . . . . . . . . . . . . . . . . . . . . . . $0 .973993 Floor Tile, Linoleum and Coated Fabric Industry . . . . . . . . . . . . . . . . . . . . . . $0 .973994 Musical Instrument and Sound Recording Industry . . . . . . . . . . . . . . . . . . . . $0 .973999 Manufactured Products Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . $0 .97

4011 Single Family Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414012 Apartment and Other Multiple Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414013 Residential Renovation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414021 Manufacturing and Light Industrial Building . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414022 Commercial Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414023 Institutional Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .414111 Power Plants (Except Hydroelectric) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964112 Gas, Oil and Other Energy Related Structures (Except Pipelines) . . . . . . . . . . $2 .964113 Gas and Oil Pipelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964119 Industrial Construction, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964121 Highways, Streets and Bridges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964122 Waterworks and Sewage Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964123 Hydroelectric Power Plants and Related Structures

(Except Transmission Lines) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964124 Power and Telecommunication Transmission Lines . . . . . . . . . . . . . . . . . . . . $2 .964129 Heavy Construction, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .964211 Wrecking and Demolition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .664212 Water Well Drilling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554213 Septic System Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554214 Excavating and Grading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554215 Equipment Rental (With Operator) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .55

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SIC Description Rate4216 Asphalt Paving . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554217 Fencing Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554219 Site Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .554221 Piledriving Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .774222 Form Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .774223 Steel Reinforcing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .774224 Concrete Pouring and Finishing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .774225 Precast Concrete Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .774226 Rough and Framing Carpentry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .224227 Structural Steel Erection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534229 Structural and Related Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534231 Masonry Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534232 Siding Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534233 Glass and Glazing Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534234 Insulation Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534235 Roof Shingling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .884236 Sheet Metal and Built-up Roofing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8 .884239 Exterior Close-in Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .534241 Plumbing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824242 Dry Heating and Gas Piping Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824243 Wet Heating and Air Conditioning Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824244 Sheet Metal and Other Duct Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824251 Process Piping Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854252 Automatic Sprinkler System Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854253 Commercial Refrigeration Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854254 Environmental Control Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854255 Millwright and Rigging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854256 Thermal Insulation Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854259 Mechanical Specialty Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854261 Electrical Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .854271 Plastering and Stucco Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764272 Drywall Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764273 Acoustical Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764274 Finish Carpentry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764275 Painting and Decorating Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764276 Terrazzo and Tile Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764277 Hardwood Flooring Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764278 Resilient Flooring and Carpet Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764279 Interior and Finishing Work, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .764291 Elevator and Escalator Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .374292 Ornamental and Miscellaneous Fabricated Metal Installation . . . . . . . . . . . . $2 .374293 Residential Swimming Pool Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .374299 Trade Work n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .374411 Project Management, Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .614491 Land Developers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .61

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SIC Description Rate4499 Services Incidental to Construction n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . $2 .964511 Scheduled Air Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .674512 Non-Scheduled Air Transport, Chartered, Industry . . . . . . . . . . . . . . . . . . . . . $2 .674513 Non-Scheduled Air Transport, Specialty, Industry . . . . . . . . . . . . . . . . . . . . . $2 .674521 Airport Operations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .674522 Aircraft Rental Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .674523 Aircraft Servicing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .674529 Service Industries Incidental to Air Transport, Other . . . . . . . . . . . . . . . . . . . . $2 .674531 Railway Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .974532 Service Industry Incidental to Railway Transport . . . . . . . . . . . . . . . . . . . . . . $3 .974541 Freight and Passenger Water Transport Industry . . . . . . . . . . . . . . . . . . . . . . $1 .914542 Ferry Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .914543 Marine Towing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .154544 Ship Chartering Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .914549 Water Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .154551 Marine Cargo Handling Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .494552 Harbour and Port Operation Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .154553 Marine Salvage Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .154554 Piloting Service, Water Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .154555 Marine Shipping Agencies Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594559 Service Industries Incidental to Water Transport, Other . . . . . . . . . . . . . . . . . $2 .154561 General Freight Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .114562 Used Goods Moving and Storage Industry . . . . . . . . . . . . . . . . . . . . . . . . . . $7 .214563 Bulk Liquids Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .324564 Dry Bulk Materials Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .324565 Forest Products Trucking Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .994569 Truck Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .114571 Urban Transit Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .604572 Interurban and Rural Transit Systems Industry . . . . . . . . . . . . . . . . . . . . . . . $4 .494573 School Bus Operations Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .494574 Charter and Sightseeing Bus Services Industry . . . . . . . . . . . . . . . . . . . . . . . $4 .494575 Limousine Service to Airports and Stations Industry . . . . . . . . . . . . . . . . . . . $4 .494581 Taxicab Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .494589 Transportation Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .494591 Highway, Street and Bridge Maintenance Industry . . . . . . . . . . . . . . . . . . . . . $4 .494592 Freight Forwarding Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594599 Service Industries Incidental to Transportation n .e .c ., Other . . . . . . . . . . . . . . $4 .994611 Natural Gas Pipeline Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594612 Crude Oil Pipeline Transport Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594619 Pipeline Transport Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594711 Grain Elevator Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824791 Refrigerated Warehousing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .824799 Storage and Warehousing Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . $2 .824811 Radio Broadcasting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594812 Television Broadcasting Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

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SIC Description Rate4813 Combined Radio and Television Broadcasting Industry . . . . . . . . . . . . . . . . . $0 .594814 Cable Television Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .794821 Telecommunication Carriers Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594839 Telecommunication Industries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594841 Postal Service Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .604842 Courier Service Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .604911 Electric Power Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594921 Gas Distribution Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .594931 Water Systems Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .884999 Utility Industries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .60

5011 Livestock, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975012 Grain, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975019 Farm Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975111 Petroleum Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .975211 Confectionery, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075212 Frozen Foods (Packaged), Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075213 Dairy Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075214 Poultry and Eggs, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075215 Fish and Seafood, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075216 Fresh Fruit and Vegetables, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075217 Meat and Meat Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075219 Foods, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .075221 Non-Alcoholic Beverages, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .825222 Alcoholic Beverages, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975231 Drugs, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975232 Toilet Soaps and Preparations, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975239 Drug Sundries and Other Drugs and Toilet Preparations, Wholesale . . . . . . . . $0 .975241 Tobacco Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975311 Men’s and Boys’ Clothing and Furnishings, Wholesale . . . . . . . . . . . . . . . . . $0 .975312 Women’s, Misses’ and Children’s Outerwear, Wholesale . . . . . . . . . . . . . . . . $0 .975313 Women’s and Children’s Hosiery, Underwear and Apparel Accessories,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975314 Footwear, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975319 Apparel, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975321 Piece Goods, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975329 Notions and Other Dry Goods, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975411 Electrical Household Appliances, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975412 Electronic Household Appliances, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . $0 .975421 Household Furniture, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975431 China, Glassware, Crockery and Pottery, Wholesale . . . . . . . . . . . . . . . . . . . $0 .975432 Floor Coverings, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975433 Linens, Draperies and Other Textile Furnishings, Wholesale . . . . . . . . . . . . . . $0 .975439 Household Furnishings, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975511 Automobiles, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .97

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SIC Description Rate5512 Trucks and Buses, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .755519 Motor Vehicles and Trailers, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . $0 .975521 Tires and Tubes, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975529 Motor Vehicle Parts and Accessories, Wholesale, Other . . . . . . . . . . . . . . . . . $0 .975611 Iron and Steel Primary Forms and Structural Shapes, Wholesale . . . . . . . . . . $2 .835612 Iron and Steel Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .835613 Non-Ferrous Metal and Metal Products, Wholesale . . . . . . . . . . . . . . . . . . . . $2 .835619 Combination Metal and Metal Products, Wholesale . . . . . . . . . . . . . . . . . . . $2 .835621 Hardware, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975622 Plumbing, Heating and Air Conditioning Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975631 Lumber, Plywood and Millwork, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975632 Paint, Glass and Wallpaper, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975639 Building Materials, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .835711 Farm Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . . . . . . $0 .975721 Construction and Forestry Machinery, Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975722 Mining Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . . . . . $0 .975731 Industrial Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . . . $0 .975741 Electrical Wiring Supplies and Construction Materials, Wholesale . . . . . . . . . $0 .975742 Electrical Generating and Transmission Equipment and Supplies,

Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975743 Electronic Machinery, Equipment and Supplies

(Except Computer Equipment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975744 Computer Machinery, Equipment and Software, Wholesale . . . . . . . . . . . . . . $0 .975749 Electrical and Electronic Machinery, Equipment and Supplies, Wholesale . . . $0 .975791 Office and Store Machinery, Equipment and Supplies, Whole . . . . . . . . . . . . $0 .975792 Service Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . . . . . $0 .975793 Professional Machinery, Equipment and Supplies, Wholesale . . . . . . . . . . . . $0 .975799 Machinery, Equipment and Supplies n .e .c ., Wholesale, Other . . . . . . . . . . . . $0 .975911 Automobile Wrecking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .755919 Waste Materials, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6 .425921 Newsprint, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975922 Stationery and Office Supplies, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975929 Paper and Paper Products, Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . $0 .975931 Agricultural Feeds, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975932 Seeds and Seed Processing, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975939 Agricultural Chemical and Other Farm Supplies, Wholesale . . . . . . . . . . . . . . $0 .975941 Toys, Novelties and Fireworks, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975942 Amusement and Sporting Goods, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . $0 .975951 Photographic Equipment and Supplies, Wholesale . . . . . . . . . . . . . . . . . . . . $0 .975952 Musical Instruments and Accessories, Wholesale . . . . . . . . . . . . . . . . . . . . . $0 .975961 Jewellery and Watches, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975971 Industrial and Household Chemicals, Wholesale . . . . . . . . . . . . . . . . . . . . . . $0 .975981 General Merchandise, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .97

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SIC Description Rate5991 Books, Periodicals and Newspapers, Wholesale . . . . . . . . . . . . . . . . . . . . . . $0 .975992 Second-Hand Goods, Wholesale (Except Machinery and Automotive) . . . . . . $0 .975993 Forest Products, Wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .975999 Products n .e .c ., Wholesale, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .97

6011 Supermarkets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096012 Grocery Stores (Except Supermarkets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096013 Bakery Products Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096014 Candy and Nut Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096015 Fruit and Vegetable Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096016 Meat Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096019 Food (Specialty) Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096021 Liquor Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096022 Wine Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096023 Beer Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .096031 Pharmacies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .596032 Patent Medicine and Toiletries Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .596111 Shoe Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976121 Men’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976131 Women’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976141 Children’s Clothing Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976142 Fur Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976149 Clothing Stores, n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976151 Fabric and Yarn Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976211 Household Furniture Stores (With Appliances and Furnishings) . . . . . . . . . . . $1 .796212 Household Furniture Stores (Without Appliances and Furnishings) . . . . . . . . . $1 .796213 Furniture Refinishing and Repair Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796221 Appliance, Television, Radio and Stereo Stores . . . . . . . . . . . . . . . . . . . . . . $1 .796222 Television, Radio and Stereo Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796223 Appliance, Television, Radio and Stereo Repair Shops . . . . . . . . . . . . . . . . . $1 .796231 Floor Covering Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796232 Drapery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796239 Household Furnishings Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796311 Automobile (New) Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116312 Automobile (Used) Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116321 Motor Home and Travel Trailer Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116322 Boats, Outboard Motors and Boating Accessories Dealers . . . . . . . . . . . . . . . $2 .116323 Motorcycle and Snowmobile Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116329 Recreational Vehicle Dealers, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116331 Gasoline Service Stations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116341 Home and Auto Supply Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796342 Tire, Battery, Parts and Accessories Stores . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .746351 Garages (General Repairs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .756352 Paint and Body Repair Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .756353 Muffler Replacement Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .75

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SIC Description Rate6354 Motor Vehicle Glass Replacement Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116355 Motor Vehicle Transmission Repair and Replacement Shops . . . . . . . . . . . . . $2 .116359 Motor Vehicle Repair Shops, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116391 Car Washes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .116399 Motor Vehicle Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .756411 Department Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .646412 General Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .646413 General Merchandise Stores, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .646511 Book and Stationery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976521 Florist Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976522 Lawn and Garden Centres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976531 Hardware Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796532 Paint, Glass and Wallpaper Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .796541 Sporting Goods Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976542 Bicycle Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976551 Musical Instrument Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976552 Record and Tape Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976561 Jewellery Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976562 Watch and Jewellery Repair Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976571 Camera and Photographic Supply Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976581 Toy and Hobby Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976582 Gift, Novelty and Souvenir Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976591 Second-Hand Merchandise Stores n .e .c . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .916592 Opticians’ Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976593 Art Galleries and Artists’ Supply Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976594 Luggage and Leather Goods Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976595 Monument and Tombstone Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976596 Pet Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976597 Coin and Stamp Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976598 Mobile Home Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976599 Retail Stores n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976911 Vending Machine Operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .976921 Direct Sellers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .97

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SIC Description Rate7011 Central Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597021 Chartered Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597029 Banking-Type Intermediaries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597031 Trust Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597041 Deposit Accepting Mortgage Companies (Except Co-operatives) . . . . . . . . . . $0 .597042 Co-operative Mortgage Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597051 Local Credit Unions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597052 Central Credit Unions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597099 Deposit Accepting Intermediaries, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597111 Consumer Loan Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597121 Sales Finance Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597122 Credit Card Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597123 Factoring Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597124 Financial Leasing Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597125 Venture Capital Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597129 Business Financing Companies, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597211 Investment (Mutual) Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597212 Retirement Savings Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597213 Segregated Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597214 Investment Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597215 Holding Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597221 Mortgage Investment Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597222 Real Estate Investment Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597229 Mortgage Companies, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597291 Trusteed Pension Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597292 Estate, Trust and Agency Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597299 Investment Intermediaries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597311 Life Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597321 Deposit Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597331 Health Insurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597339 Property and Casualty Insurers, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597411 Investment Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597412 Stock Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597413 Commodity Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597421 Mortgage Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597431 Stock Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597432 Commodity Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597499 Financial Intermediaries n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597511 Operators of Residential Buildings and Dwellings . . . . . . . . . . . . . . . . . . . . . $1 .407512 Operators of Non-Residential Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .407599 Real Estate Operators, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .407611 Insurance and Real Estate Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597711 Employment Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597712 Personnel Suppliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597721 Computer Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

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SIC Description Rate7722 Computer Equipment Maintenance and Repair . . . . . . . . . . . . . . . . . . . . . . . $0 .597731 Offices of Chartered and Certified Accountants . . . . . . . . . . . . . . . . . . . . . . . $0 .597739 Accounting and Bookkeeping Services, Other . . . . . . . . . . . . . . . . . . . . . . . . $0 .597741 Advertising Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597742 Media Representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597743 Outdoor Display and Billboard Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597749 Advertising Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597751 Offices of Architects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597752 Offices of Engineers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597759 Scientific and Technical Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597761 Offices of Lawyers and Notaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597771 Management Consulting Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597791 Security and Investigation Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .307792 Credit Bureau Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597793 Collection Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597794 Customs Brokers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597795 Telephone Answering Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597796 Duplicating Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .597799 Business Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

8111 Defence Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598121 Courts of Law, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598122 Correctional Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598123 Police Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598125 Regulatory Services, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598129 Protective Services, Federal Government, Other . . . . . . . . . . . . . . . . . . . . . . $0 .598131 Labour and Employment Services, Federal Government . . . . . . . . . . . . . . . . $0 .598132 Immigration Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598139 Labour, Employment and Immigration Services, Other . . . . . . . . . . . . . . . . . . $0 .598141 Foreign Affairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598142 International Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598151 Executive and Legislative Administration, Federal Government . . . . . . . . . . . . $0 .598152 Finance and Economic Administration, Federal Government . . . . . . . . . . . . . $0 .598153 Taxation Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . $0 .598154 Intergovernmental Affairs Administration, Federal Government . . . . . . . . . . . $0 .598159 General Administrative Services, Federal Government, Other . . . . . . . . . . . . . $0 .598161 Health Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598162 Social Service Administration, Federal Government . . . . . . . . . . . . . . . . . . . . $0 .598163 Education Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . . . $0 .598164 Recreation and Culture Administration, Federal Government . . . . . . . . . . . . . $0 .598171 Transportation and Communication Administration, Federal Government . . . . $0 .598172 Resource Conservation and Industrial Development Administration,

Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598173 Environment Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . $0 .598174 Housing Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

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SIC Description Rate8175 Regional Planning and Development Administration, Federal Government . . . $0 .598176 Research Administration, Federal Government . . . . . . . . . . . . . . . . . . . . . . . $0 .598221 Courts of Law, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598222 Correctional Services, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . $0 .598223 Police Services, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598224 Firefighting Services, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598225 Regulatory Services, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598229 Protective Services, Provincial Government, Other . . . . . . . . . . . . . . . . . . . . . $0 .598231 Labour and Employment Services, Provincial Government . . . . . . . . . . . . . . . $0 .598251 Executive and Legislative Administration, Provincial Government . . . . . . . . . . $0 .598252 Finance and Economic Administration, Provincial Government . . . . . . . . . . . $0 .598253 Taxation Administration, Provincial Government . . . . . . . . . . . . . . . . . . . . . . $0 .598254 Intergovernmental Affairs Administration, Provincial Government . . . . . . . . . . $0 .598259 General Administrative Services, Provincial Government, Other . . . . . . . . . . . $0 .598261 Health Administration, Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . $0 .598262 Social Service Administration, Provincial Government . . . . . . . . . . . . . . . . . . $0 .598263 Education Administration, Provincial Government . . . . . . . . . . . . . . . . . . . . . $0 .598264 Recreation and Culture Administration, Provincial Government . . . . . . . . . . . $0 .598271 Transportation and Communication Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598272 Resource Conservation and Industrial Development Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598273 Environment Administration, Provincial Government . . . . . . . . . . . . . . . . . . . $0 .598274 Housing Administration, Provincial Government . . . . . . . . . . . . . . . . . . . . . . $0 .598275 Regional Planning and Development Administration,

Provincial Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598276 Research Administration, Provincial Government . . . . . . . . . . . . . . . . . . . . . . $0 .598321 Courts of Law, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888322 Correctional Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888323 Police Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888324 Firefighting Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888325 Regulatory Services, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888327 Volunteer Fire Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598329 Protective Services, Local Government, Other . . . . . . . . . . . . . . . . . . . . . . . . $1 .888351 Executive and Legislative Administration, Local Government . . . . . . . . . . . . . $1 .888352 Finance and Economic Administration, Local Government . . . . . . . . . . . . . . . $1 .888353 Taxation Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888354 Intergovernmental Affairs Administration, Local Government . . . . . . . . . . . . . $1 .888359 General Administrative Services, Local Government, Other . . . . . . . . . . . . . . $1 .888361 Health Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888362 Social Service Administration, Local Government . . . . . . . . . . . . . . . . . . . . . $1 .888363 Education Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . . . $3 .838364 Recreation and Culture Administration, Local Government . . . . . . . . . . . . . . . $1 .888371 Transportation Administration, Local Government . . . . . . . . . . . . . . . . . . . . . $1 .88

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SIC Description Rate8372 Resource Conservation and Industrial Development Administration,

Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888373 Environment Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . $1 .888374 Housing Administration, Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .888375 Regional Planning and Development Administration, Local Government . . . . . $1 .888411 International and Other Extra-Territorial Agencies . . . . . . . . . . . . . . . . . . . . . $0 .598511 Elementary and Secondary Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .838521 Post-Secondary Non-University Education . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598531 University Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598541 Library Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598551 Museums and Archives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598599 Educational Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598611 General Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688612 Rehabilitation Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688613 Extended Care Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688614 Mental (Psychiatric) Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688615 Addiction Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688616 Nursing Stations and Outpost Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688617 Children’s (Paediatric) Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688619 Specialty Hospitals, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .688621 Homes for Personal and Nursing Care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 .128622 Homes for Physically Handicapped and/or Disabled . . . . . . . . . . . . . . . . . . . $3 .548623 Homes for Mentally Challenged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .548624 Homes for Mentally Handicapped and/or Disabled . . . . . . . . . . . . . . . . . . . . $3 .548625 Homes for Emotionally Disturbed Children . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .548626 Homes for Alcohol-Drug Addicts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .548627 Homes for Children in Need of Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .548628 Homes for Single Mothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 .548629 Institutional Health and Social Services n .e .c ., Other . . . . . . . . . . . . . . . . . . $3 .548631 Ambulance Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .228632 Drug Addiction and Alcoholism Treatment Clinics . . . . . . . . . . . . . . . . . . . . . $1 .638633 Health Rehabilitation Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638634 Home Care Services (Including Home Nursing) . . . . . . . . . . . . . . . . . . . . . . . $6 .958635 Public Health Clinics-Community Health Centres . . . . . . . . . . . . . . . . . . . . . . $1 .638639 Non-Institutional Health Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638641 Child Day-Care and Nursery School Services . . . . . . . . . . . . . . . . . . . . . . . . $1 .638642 Child Welfare Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638643 Family Planning Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638644 Sheltered Workshops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638645 Home-Maker Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6 .958646 Meal Services (Non-Commercial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638647 Social Rehabilitation Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638648 Crisis Intervention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638649 Non-Institutional Social Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638651 Offices of Physicians, General Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .71

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SIC Description Rate8652 Offices of Physicians and Surgeons, Specialists . . . . . . . . . . . . . . . . . . . . . . $0 .718653 Offices of Dentists, General Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .718654 Offices of Dentists, Specialists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .718661 Offices of Chiropractors and Osteopaths . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598662 Offices of Nurses, Registered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6 .958663 Offices of Nurses, Practical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598664 Offices of Nutritionists-Dietitians . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .718665 Offices of Physiotherapists-Occupational Therapists . . . . . . . . . . . . . . . . . . . $0 .598666 Offices of Optometrists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598667 Offices of Podiatrists and Chiropodists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598668 Offices of Denturists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598669 Offices of Other Health Practitioners n .e .c . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598671 Offices of Psychologists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598672 Offices of Social Workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598679 Offices of Other Social Service Practitioners . . . . . . . . . . . . . . . . . . . . . . . . . $0 .718681 Medical Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638682 Radiological Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638683 Combined Medical and Radiological Laboratories . . . . . . . . . . . . . . . . . . . . . $1 .638684 Public Health Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638685 Blood Bank Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638689 Health Laboratories, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .638691 Health Care and Public Safety Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598692 Health Care Standards Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598693 Health Care Research Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .598694 Social Service Planning and Advocacy Agencies . . . . . . . . . . . . . . . . . . . . . . $0 .598699 Health and Social Service Associations and Agencies, Other . . . . . . . . . . . . . $0 .59

9111 Hotels and Motor Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749112 Motels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749113 Tourist Courts and Cabins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749114 Guest Houses and Tourist Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749121 Lodging Houses and Residential Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749131 Camping Grounds and Travel Trailer Parks . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749141 Outfitters (Hunting and Fishing Camps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749149 Recreation and Vacation Camps, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .749211 Restaurants, Licensed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .699212 Restaurants, Unlicensed (Including Drive-Ins) . . . . . . . . . . . . . . . . . . . . . . . . $1 .699213 Take-Out Food Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .699214 Caterers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .699221 Taverns, Bars and Night Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .699611 Motion Picture and Video Production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979612 Motion Picture and Video Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979613 Motion Picture Laboratories and Video Production Facilities . . . . . . . . . . . . . $0 .979614 Sound Recording Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979619 Motion Picture, Audio and Video Services, Other . . . . . . . . . . . . . . . . . . . . . . $0 .97

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SIC Description Rate9621 Regular Motion Picture Theatres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979622 Outdoor Motion Picture Theatres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979629 Motion Picture Exhibition, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979631 Entertainment Production Companies and Artists . . . . . . . . . . . . . . . . . . . . . $0 .979639 Theatrical and Staged Entertainment Services, Other . . . . . . . . . . . . . . . . . . $0 .979641 Professional Sports Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979642 Professional Athletes and Promoters on Own Account . . . . . . . . . . . . . . . . . . $0 .979643 Horse Race Tracks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979644 Race Tracks, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979651 Golf Courses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .799652 Curling Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979653 Skiing Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1 .799654 Boat Rentals and Marinas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979659 Sports and Recreation Clubs, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979661 Gambling Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979691 Bowling Alleys and Billiard Parlours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979692 Amusement Park, Carnival and Circus Operations . . . . . . . . . . . . . . . . . . . . . $1 .799693 Dance Halls, Studios and Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979694 Coin-Operated Amusement Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979695 Roller Skating Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979696 Botanical and Zoological Gardens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979699 Amusement and Recreational Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . $0 .979711 Barber Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309712 Beauty Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309713 Combination Barber and Beauty Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309721 Power Laundries and/or Dry Cleaners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309722 Distributors and/or Agents For Dry Cleaners . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309723 Self-Serve Laundries and/or Dry Cleaners . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309724 Valet Services, Pressing and/or Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309725 Linen Supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7 .399726 Carpet Cleaning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309729 Laundry and Dry Cleaning Services, Other . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309731 Funeral Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309732 Cemeteries and Crematoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309741 Private Households . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309791 Shoe Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309792 Fur Cleaning, Repair and Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309799 Personal and Household Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . $2 .309811 Religious Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .599821 Business Associations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .599831 Professional Health and Social Service Membership Associations . . . . . . . . . $0 .599839 Professional Membership Associations, Other . . . . . . . . . . . . . . . . . . . . . . . . $0 .599841 Labour Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .599851 Political Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .599861 Civic and Fraternal Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

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SIC Description Rate9911 Industrial Machinery and Equipment Rental and Leasing . . . . . . . . . . . . . . . . $3 .449912 Audio-Visual Equipment Rental and Leasing . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979913 Office Furniture and Machinery Rental and Leasing . . . . . . . . . . . . . . . . . . . . $2 .309919 Machinery and Equipment Rental and Leasing, Other . . . . . . . . . . . . . . . . . . $2 .309921 Automobile and Truck Rental and Leasing Services . . . . . . . . . . . . . . . . . . . . $2 .309931 Photographers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309941 Electric Motor Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309942 Welding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6 .869949 Repair Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309951 Disinfecting and Exterminating Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309952 Window Cleaning Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .049953 Janitorial Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .049959 Services to Buildings and Dwellings, Other . . . . . . . . . . . . . . . . . . . . . . . . . . $4 .049961 Ticket and Travel Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979962 Tour Wholesalers and Operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .979991 Parking Lots and Parking Garages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2 .309999 Services n .e .c ., Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 .59

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2014 RatesFor Workplace Injury Insurance