Canada Business Number: 5 Easy Steps and What Comes Next

A Canada Business Number is the nine-digit identifier the Canada Revenue Agency (CRA) uses to recognise your business across its tax and program accounts. This guide is for founders and finance leads setting up a new Canadian business, including foreign-owned corporations. By the end you will know whether you need one, how it is issued, which accounts attach to it and which five steps to follow.

You will also see what to do once the number arrives and which mistakes cause the most rework. This is general information, not professional advice, and rules change, so confirm current requirements on canada.ca before you act.

Key Takeaways

• A Canada Business Number is a nine-digit CRA identifier, and a business can have only one.
• Federal incorporation and incorporation in eight provinces issue a BN automatically, while five provinces and territories do not.
• CRA program accounts for GST/HST, payroll, corporate income tax and import/export are added to the same number.
• Foreign-owned and non-resident businesses use a separate CRA registration route.
• Save the BN as soon as you receive it, because the CRA does not mail it after online registration.
• This guide is general information, not professional advice, and the rules change.

In This Article

• What a Canada Business Number is
• Who needs a Canada Business Number
• How the number is issued
• Canada Business Number: 5 easy steps to register
• Foreign-owned and non-resident businesses
• CRA program accounts that attach to the number
• What to do after you get the number
• An illustrative example
• Common mistakes to avoid
• Summary and conclusion

What a Canada Business Number Is

A Canada Business Number (BN) is a unique nine-digit number the CRA assigns to identify your business. It is used in dealings with the CRA and with other federal, provincial, territorial and municipal programs. It works as the base identifier, and each tax or program account you open is attached to it.

How a Program Account Number Is Built

The CRA writes a program account number in three parts: your nine-digit BN, a two-letter program identifier and a four-digit reference number. For example, a payroll deductions account looks like 123456789 RP 0001, where RP stands for payroll. A GST/HST account uses RT, a corporation income tax account uses RC and the import/export account uses RM.

The One-Number Rule

The CRA states that you can only have one Canada Business Number for your business. If you already hold one, you cannot register another for the same legal entity. New program accounts are added to the existing number.

A new BN may be needed after a change in legal ownership or business structure, such as moving from a sole proprietorship to a corporation. That is a new legal entity in the CRA's eyes, so plan for it when you restructure.

BN, Corporation Number and Provincial Numbers

The BN is not the number on your incorporation certificate, which comes from the registry. The CRA asks for that certificate number when a corporation registers. It also says an Ontario Business Identification Number or a Quebec Enterprise Number cannot be used in place of a BN.

Who Needs a Canada Business Number

You need a Canada Business Number if you incorporate your business, or if you need a GST/HST, payroll or another CRA program account. An unincorporated business only needs one when it registers for a program account. Federal government suppliers also need a BN before they can bid on federal contracts.

Incorporated Businesses

Every corporation needs a Canada Business Number, because incorporation brings a corporation income tax account and, in most cases, a T2 return obligation. Whether the number arrives automatically depends on where you incorporate. The next section sets out the CRA's list.

Sole Proprietors and Partnerships

A sole proprietor or partnership does not need a Canada Business Number just for existing. It needs one when it must open a program account, for example when it passes the GST/HST small supplier threshold or hires an employee.

Employers, Sellers and Importers

You will need a BN if you collect GST/HST, pay salaries or wages, import or export goods, or file information returns such as T5 or T5018.

Example: When the GST/HST Account Becomes Due

The CRA treats you as a small supplier if you do not exceed $30,000 in taxable revenue over four consecutive calendar quarters. Pass that level and you must register within 29 days of your effective date. A small supplier can also register voluntarily. This is often the moment a business first needs the number. Our page on Canada GST/HST registration covers the decision in more detail.

How the Canada Business Number Is Issued

A BN is issued in one of two ways. Either it comes automatically when you incorporate federally or in one of eight provinces, or you register for it directly with the CRA. The CRA states that registering a business is the route for unincorporated businesses and for incorporations in the remaining provinces and territories.

Where the BN Arrives With Incorporation

The table below summarises the CRA's list. Confirm it against the live CRA page, because the list can change.

Federal Incorporation

With federal incorporation through Corporations Canada, you receive a BN and a corporation income tax (RC) account. You do not register separately for the RC account. Other accounts, such as GST/HST or payroll, are registered with the CRA after you get the BN. Our Canada federal incorporation service can handle the filing and then check what is set up.

Provincial Incorporation

If you incorporate in one of the eight listed provinces, you also receive a BN and an RC account. In the other provinces and territories you must register for the BN and RC account with the CRA yourself. If you are still choosing a jurisdiction, our guide to federal vs provincial incorporation in Canada explains the trade-offs, and the Canada provincial incorporation service covers the filing.

Direct CRA Registration

Where no Canada Business Number comes with incorporation, you register with the CRA. The CRA describes online registration as the fastest and easiest way to get a BN. Other routes exist for cases the online service cannot handle. The five steps below follow the route most businesses take.

Canada Business Number: 5 Easy Steps to Register

The process is short if you prepare first. Check whether you already hold a number, gather your information, choose the correct registration route, add the program accounts you need and save the details. Each step is explained below with the CRA's own wording where it matters.

Here is the sequence at a glance:

1. Check whether you already have a Canada Business Number.
2. Gather the information the CRA asks for.
3. Choose the right registration route.
4. Register the program accounts you need.
5. Save the number and link it to your CRA account.

Step 1: Check Whether You Already Have a Canada Business Number

You may already hold a number. The CRA says this can happen if you incorporated federally, registered or incorporated in certain provinces or territories, or registered with the CRA before. Look in your incorporation documents, registry profile and CRA account. If one exists, use it to add program accounts.

Step 2: Gather the Information the CRA Asks For

Have these details ready before you start, because online sessions time out and some cannot be saved partway:

• Name, title, phone number and Social Insurance Number of each owner
• Legal and operating business names
• Mailing and physical addresses
• Type of business: sole proprietor, partnership, corporation, domestic worker or trust
• A description of the major business activity and main products or services, with the estimated share of revenue for each
• For corporations, the incorporation date, jurisdiction and certificate number

Each program account asks for more. GST/HST asks for annual worldwide and domestic taxable sales, the effective date, fiscal year-end and reporting period. Payroll asks about employees, expected salaries, the date of first wages and pay frequency.

Step 3: Choose the Right Registration Route

Most Canadian residents use Business Registration Online (BRO). You sign in to your CRA account, select Add account, then Business account, then Register a business. You can register the BN and several accounts together, including GST/HST (not in Quebec), payroll and corporation income tax.

If BRO cannot be used, the paper route is Form RC1, Request for a Business Number and Certain Program Accounts. It covers the BN and most accounts, but not Underused Housing Tax or Luxury Tax. Non-residents use a separate process, covered in the next section.

Step 4: Register the Program Accounts You Need

Register only the accounts your business actually needs now, and add others as it changes. A business expecting employees soon might register payroll with the BN. A business well below the small supplier threshold might wait on GST/HST, or register voluntarily if customers expect it.

If your business is physically located in Quebec, Revenu Québec administers GST/HST, so you register and file with it instead. Check the account list in the section on program accounts below.

Step 5: Save the Number and Link It to Your CRA Account

The CRA says your BN is not mailed to you after online registration, so save or print it right away. Then add the BN to your CRA business account so you can manage the program accounts online. Store it with your corporate records.

Foreign-Owned and Non-Resident Businesses

A foreign business operating in Canada uses the CRA's non-resident registration process if it is incorporated outside Canada, located outside Canada, or the owner's SIN starts with 0 or does not exist. This is non-resident business registration, and it differs from the standard resident route.

The Online Form and Form RC1

The CRA's Non-Resident Business Registration online form lets you register for a BN and several program accounts in one go. These include GST/HST, payroll deductions, information returns, corporation income tax, Underused Housing Tax for corporations and Global Minimum Tax. The form cannot be saved partway, and a session times out after 30 minutes of inactivity, so prepare first.

If you cannot register online, complete the relevant sections of Form RC1 and mail or fax it to the CRA's Non-resident Registration and Security unit. The paper form covers fewer accounts than the online form.

Separate Processes for Some Accounts

Some accounts have their own processes. These are the Air Travellers Security Charge, excise duty, excise tax and special levies, import and export, and insurance premium tax. For these you need a BN before you register for the account. The CRA also states that the Canada Border Services Agency has administered the import/export account since October 21, 2024.

Canadian Companies Owned From Abroad

The CRA states that Business Registration Online cannot be used to register a business owned by another business, such as a corporation or partnership, or a Canadian business with only non-resident owners. A Canadian subsidiary of a foreign parent can fall into that group, so confirm the correct route with the CRA before you begin.

Support From India

Livida is based in India and supports Canada-based and foreign-owned clients remotely, without a Canadian office. Our Canada Business Number registration service describes how this works. We do not guarantee approvals or timelines, which rest with the CRA.

CRA Program Accounts That Attach to the Number

CRA program accounts are the tax and program registrations you attach to your BN. Each has a two-letter identifier and applies to a specific activity. You register only the accounts your business needs, and you can add more later as your operations change.

The CRA lists further accounts, including registered charities, excise duty, excise tax, insurance premium tax, Luxury Tax, Underused Housing Tax and Global Minimum Tax. See the CRA's page on program accounts you may need for the full list.

GST/HST Account (RT)

You need this if you must collect GST/HST. Most businesses register when they exceed the $30,000 small supplier threshold, and some register earlier on a voluntary basis. The filing that follows is covered by our Canada GST/HST filing service.

Payroll Deductions Account (RP)

The CRA states that you must register if you are an employer, trustee or payer of other employment-related amounts. You must register before the first remittance due date, which is the 15th day of the month after the month you begin withholding deductions, unless the CRA sets a different frequency. Missing the account does not remove the duty to calculate and remit.

Corporation Income Tax Account (RC)

Corporations need this account. It is created automatically in federal incorporation and in the eight provinces listed earlier. Most corporations must file a T2 return, and our Canada T2 corporate tax filing service covers that work.

Import and Export Account (RM)

You need this to import or export goods commercially, or if you are a customs broker acting for a client. You must hold a BN first. Because the account is administered by the Canada Border Services Agency, follow its process for the application itself.

What to Do After You Get the Number

Once you hold the Canada Business Number, set up the routine that keeps the accounts in good standing. That means linking the BN to your CRA account, adding any missing program accounts, recording each effective date and starting a calendar of filing and remittance dates.

Immediate Setup Tasks

Work through this short list in the first week:

• Save the BN and every program account number.
• Add the BN to your CRA business account.
• Confirm which program accounts exist and which are missing.
• Record the effective date and reporting period for each account.

Build a Filing Calendar

Each account brings its own obligations. A GST/HST account brings returns, a payroll account brings remittances and a corporation brings an annual T2 return. Our Canada annual return filing service covers the corporate registry side. We recommend a filing schedule that lists every deadline in one place, because quiet misses attract penalties.

Keep Details Current

Tell the CRA when your circumstances change, for example when directors change. If you change your legal structure, you may need a new Canada Business Number. In our experience, and in the filings our team handles, the most common delay is finding that an account was never added, such as a payroll account after the first hire, so review the list whenever the business changes.

An Illustrative Example

The scenario below is illustrative only. It is not a real client story, and the facts are invented to show how the pieces fit together.

Consider a software company incorporated in Ontario by two founders. Because Ontario issues a BN at incorporation, the company already holds a BN and an RC account. It then hires its first employee and must open a payroll account before the first remittance due date.

Later its quarterly taxable sales pass the small supplier threshold, so it registers for GST/HST within 29 days of its effective date. Both accounts are added to the same nine-digit number. The company never registers a second BN.

Now compare a company incorporated in Quebec by a foreign parent. Quebec is not on the CRA's list of jurisdictions that issue a BN at incorporation, so the company must register with the CRA. Because it is owned by another corporation, it should confirm the correct route before assuming BRO will accept it. It also registers its GST/HST account with Revenu Québec, not the CRA.

Common Mistakes to Avoid

Most problems with a Canada Business Number come from assumptions, not from the form itself. Each error below is easy to prevent with a short checklist.

• Registering twice. The CRA allows one BN per business, so look for an existing number first.
• Assuming incorporation always issues a BN. Five provinces and territories do not issue one.
• Assuming the BN covers every account. GST/HST, payroll and the rest must be added.
• Missing the payroll deadline. Register before the first remittance due date.
• Using BRO when it does not fit. Businesses owned by another business need another route.
• Losing the number. The CRA does not mail the BN after online registration.
• Registering Quebec GST/HST with the CRA. Revenu Québec administers it for businesses in Quebec.
• Ignoring structure changes. A change in legal structure may need a new BN.

Summary

A Canada Business Number is the single nine-digit identifier that ties your business to the CRA's program accounts. It is issued automatically with federal incorporation and incorporation in eight provinces, and through CRA registration elsewhere. Foreign-owned businesses use the CRA's non-resident process. Register the accounts you need, save the number and keep a filing calendar.

Conclusion

Getting the Canada Business Number right is a small task that shapes every later CRA filing. Check for an existing number, gather your details, pick the correct route, add only the program accounts you need and keep the records tidy. If you would like help with this for a Canadian or foreign-owned company, talk to Livida and we will review your setup and register the number and accounts for you.

Talk to Livida

If you are unsure whether you already hold a BN, which route applies to your structure or which program accounts you need, we can talk it through. Use our Canada contact page, email info@livida.in or call +91 94860 33194. Livida supports Canadian and foreign-owned businesses remotely from India and does not guarantee approvals or timelines, which rest with the CRA.

References

• CRA: Business number and CRA program accounts
• CRA: When you need a BN
• CRA: Program accounts you may need
• CRA: Gather your information
• CRA: Register as a resident with a Canadian business
• CRA: Register as a non-resident doing business in Canada
• CRA: Corporation income tax program account
• CRA: Determine if you need to register for payroll
• CRA: When to register for and start charging the GST/HST

Reviewed for accuracy in November 2026.

Related Reading

• Federal vs Provincial Incorporation Canada: 5 Simple Steps, No Stress, on choosing where to incorporate before you register
• Canada Year-End Accounting Technology Trends, on keeping records ready for CRA filings
• Notice to Reader Automation vs Canada Compliance, on where tools end and professional judgement begins