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This study matches Canadian and US manufacturing industries at the 2-digit SIC code level for census years 1900 to 1940. Canadian figures start at 1870. Only general figures were recorded, such as: number of employees, number of establishments, salary and wages, gross production, cost of input materials, gross value added. The project does have some drawbacks, such as the lack of US figures gross production, cost of materials, and lack of figures for the iron and steel industry. But for an aggregate comparison of the two countries, the numbers can be considered reliable.