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Nov 10, 2025
Running a business in Canada means navigating compliance rules, tax filings, and government registrations. One of the first identifiers you’ll encounter is your Canada Revenue Agency (CRA) Business Number (BN), the foundation of how your company interacts with the federal government.
Your BN connects all of your CRA program accounts such as GST/HST, payroll, and corporate income tax. It’s also required when you apply for federal programs, manage business tax information, or deal with debt collection matters through the CRA.
What Is a Business Number (BN)
The Business Number is a 9-digit identifier assigned by the CRA to every registered business in Canada. It acts as your company’s digital fingerprint across all government tax systems.
Example structure:
- 123456789RT0001: GST/HST Account
- 123456789RP0001: Payroll Deductions Account
- 123456789RC0001: Corporate Income Tax Account
- 123456789RM0001: Import/Export Account
Each business only has one BN, but you can open multiple accounts under it depending on your business structure and operations.
Why the Business Number Matters
Your CRA Business Number is more than an identifier — it’s the key to your reporting obligations and compliance under Canadian business tax regulations. You’ll need it to:
- Register for GST/HST and payroll
- File Corporation Income Tax
- Apply for pension plans and government programs
- Register for excise taxes or import/export permits
- Obtain a Procurement Business Number to sell to the federal government
- Confirm your listing in the HST registry
It’s also used by banks, vendors, and government agencies to verify your business identity, especially when applying for financing or contracts.
Where to Find Your CRA Business Number
There are several ways to locate your BN:
- CRA correspondence: Found on Notices of Assessment, GST/HST returns, and tax filings.
- CRA My Business Account: Your BN appears in your online dashboard once you log in using your CRA User ID.
- Business registration documents: If you registered with Corporations Canada, Revenu Québec, or BC Registries, your BN appears on your confirmation letter.
- Invoices and CRA forms: Many businesses include their BN or GST/HST number on receipts and tax filings.
If you’ve misplaced your BN, you can contact CRA Support at 1-800-959-5525. Always use official CRA channels to avoid identity theft or fraudulent claims.
How to Register for a Business Number
Registering for a BN is simple and free. You can register through:
- Online: The CRA Business Registration Online (BRO) portal.
- By phone: Call the CRA Business Enquiries line at 1-800-959-5525.
- By mail or fax: Complete Form RC1, Request for a Business Number, and send it to your local tax centre.
Once your application is approved, you’ll receive your BN and can set up additional CRA program accounts as needed.
Provincial Registration: Ontario, Quebec, and British Columbia
Ontario
When you register a business name or incorporation with ServiceOntario, your registration information is shared directly with the CRA, making your CRA business registration automatic. This helps streamline your setup for GST/HST and payroll accounts.
Quebec
Businesses in Quebec must register first with Revenu Québec and the Registraire des entreprises (REQ). You’ll receive a Quebec Enterprise Number (NEQ), which links to your CRA BN for federal programs and filings such as corporation income tax and non-resident income tax.
British Columbia
Through BC Registries and Online Services, registering your business automatically triggers a CRA record setup. You’ll then receive your BN, which can be used for GST/HST, payroll, and other tax-related programs.
For Nova Scotia and New Brunswick, similar registration processes apply, with data shared automatically between the province and the CRA.
After You Receive Your Business Number
After registration, you’ll be assigned your BN along with specific program accounts. Common examples include:
- GST/HST (RT): For sales tax reporting through the HST registry.
- Payroll (RP): For remitting employee deductions and employer contributions.
- Corporate Tax (RC): For filing taxes and submitting T2 returns.
- Import/Export (RM): For customs and international transactions.
Each account uses your same 9-digit BN but includes a unique program suffix.
Keep your business address and contact details up to date in your CRA account to ensure smooth communication and prevent compliance issues.
Common Mistakes to Avoid
- Registering for multiple BNs when only one is needed.
- Using your SIN instead of a BN for business tax information.
- Forgetting to update your business address or legal structure.
- Ignoring account security and failing to protect your CRA User ID.
- Overlooking reporting obligations or missing CRA notices that may trigger debt collection actions.
Tax Tips for Small Businesses
- Register for your BN early to avoid delays with filing taxes or opening GST/HST accounts.
- Keep a secure digital and printed record of your CRA correspondence to maintain account security.
- Review your business tax regulations annually to stay updated on filing deadlines, especially if you operate across multiple provinces.
- Consult a CPA when expanding your business into other provinces or changing your business structure, it may affect your reporting obligations and excise taxes.
Key Takeaway
Your CRA Business Number is central to running a compliant business in Canada. It ties together all your CRA program accounts, ensures smooth business tax registration, and secures your access to important federal and provincial services.
Whether you’re in Ontario, Quebec, or British Columbia, understanding how your BN works helps you manage your filings, protect your identity, and keep your business tax information accurate.
If you’re unsure how to register, link accounts, or secure your CRA access, Mesa CPA can help, from setting up your BN to ensuring compliance with National Revenue and CRA filing standards.
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