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Standard Industrial Classifications Codes (SIC Codes) /
North American Industry Classification System (NAICS)

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53Real Estate and Rental and Leasing
This sector comprises establishments primarily engaged in renting, leasing or otherwise allowing the use of tangible or intangible assets. Establishments primarily engaged in managing real estate for others; selling, renting and/or buying of real estate for others; and appraising real estate, are also included.

531Real Estate
This subsector comprises establishments primarily engaged in renting and leasing real estate, managing real estate for others, acting as intermediaries in the sale and/or rental of real estate, and appraising real estate.

Exclusion(s): Establishments primarily engaged in:

*the construction and development of buildings (23, Construction); *the acquisition, assembly, subdivision into lots and servicing of raw land for subsequent sale to builders (23721, Land Subdivision); and *providing short-term lodging for travellers, vacationers and others (721, Accommodation Services).

532Rental and Leasing Services
This subsector comprises establishments primarily engaged in renting or leasing tangible goods, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic payment.

The subsector includes two main types of establishments:

• those that are engaged in renting consumer goods and equipment; and

• those that are engaged in leasing machinery and equipment of the kind often used for business operations.

The first type typically operates from a retail-like or store-front facility and maintains inventories of goods that are rented for short periods of time.

The latter type typically does not operate from retail-like locations or maintain inventories, and offers longer-term leases. These establishments work directly with clients by providing or arranging financing to enable them to acquire the use of equipment on a lease basis; or they work with equipment vendors or dealers to support the marketing of equipment to their customers under lease arrangements. Equipment lessors generally structure lease contracts to meet the specialized needs of their clients and use their remarketing expertise to find other users for previously leased equipment. Establishments that provide operating and financial leases are included in this subsector.

Exclusion(s): Establishments primarily engaged in:

*renting or leasing intangibles or intellectual property (51, Information and Cultural Industries, or 533, Lessors of Non-Financial Intangible Assets (Except Copyrighted Works), or 54, Professional, Scientific and Technical Services, or 71, Arts, Entertainment and Recreation); *leasing and providing loans to buyers of goods and equipment, or to vendors and dealers to finance their inventories (52222, Sales Financing); *leasing real property (531, Real Estate); *employee leasing services (56133, Professional Employer Organizations); and *renting or leasing equipment with operators (classified in various subsectors of NAICS depending on the nature of the service provided).

533Lessors of Non-Financial Intangible Assets (Except Copyrighted Works)
This subsector comprises establishments primarily engaged in holding non-financial intangible assets such as patents, trademarks, brand names, and/or franchise agreements, and allowing others to use or reproduce those assets for a fee.



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