This service code includes rental or leasing services concerning residential properties by owners or lease holders houses, flats, apartment buildings, multiple-use buildings that are primarily residential, residential mobile home sites.

This service code does not include:

- accommodation services provided by operating hotels, motels, rooming houses, school dormitories, camp sites and other lodging places, cf.99631

This service code includes:

- rental or leasing services concerning industrial, commercial or other nonresidential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties. 

- rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year

This service code includes:

- sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit

- sales of houses with associated land, multiple-dwelling buildings with associated land and individual dwelling units within such buildings, such as individual apartments or condominiums

Note: Such property can either be leasehold or freehold

This service code does not include:

- sales of vacant land, cf.997215

This service code includes sale on own account of time-share properties

This service code includes:

- sales on own account of vacant residential or non-residential land in cases where the sales are treated as sales of trading stock by the seller. Such vacant land can include subdivided vacant land.

This service code includes:

- management services concerning residential, industrial and Commercial properties, on a fee or contract basis

- management services concerning residential mobile home sites

- management services concerning dwellings in joint ownership

- management services concerning agricultural, forestry and similar properties

- management services concerning buildings or properties used on a timeshare basis

This service code does not include:

- sports and recreational sports facility operation services, cf.99652 

- operation of other recreation and amusement service facilities n.e.c., cf.999699

This service code includes:

- real estate agency and brokerage services related to buildingds, and similar intermediation services involving buying, selling and renting of buildings and associated land, on a fee or contract basis

This service code does not include:

- sale of land on a fee or contract basis, cf. 997223

This service code includes:

- real estate agency and brokerage house services related to the sale of vacant land, and similar intermediation services involving buying, selling and renting, non-residential or residential, on a fee or contract basis

This service code includes:

- appraisal of residential buildings and land, non-residential buildings and land, and residential and non-residential vacant land on a fee or contract basis