Not immediately — but you will likely need one eventually. A CRA Business Number (BN) is a free 9-digit identifier issued by the Canada Revenue Agency that unlocks specific tax and program accounts. Here is when you actually need one and how to get it.
What Is a Business Number?
A Business Number is a unique 9-digit number the CRA assigns to your business. It is used to identify your business whenever you deal with the CRA. The BN itself is not a registration — it is an identifier that program accounts attach to. The CRA currently issues Business Numbers immediately through its online Business Registration Online (BRO) portal at no cost.
As of November 3, 2025, the CRA no longer accepts Business Number registrations by phone. All registrations must be completed online through BRO at canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/register.html.
When Do You Actually Need a Business Number?
You need a Business Number when you do any of the following:
- Register for GST/HST: Required once your total revenue from taxable supplies exceeds $30,000 in four consecutive calendar quarters. Your GST/HST account is a program account attached to your BN (format: 123456789 RT0001).
- Hire employees: You need a payroll deductions account (format: 123456789 RP0001) to remit income tax, CPP, and EI.
- Import or export goods: An import/export account (format: 123456789 RM0001) is required.
- File corporate income tax: If you incorporate, your corporation needs a corporate income tax account (format: 123456789 RC0001).
As a sole proprietor freelancer providing services only to Canadian or foreign clients with no employees, you do not technically need a Business Number until you hit the GST/HST threshold — or choose to register voluntarily.
When Should You Register Voluntarily (Before Hitting $30,000)?
Voluntary GST/HST registration — and therefore voluntary BN registration — makes financial sense when you have significant business expenses and want to claim Input Tax Credits (ITCs). For example, if you spend $5,000 per year on software, equipment, and office supplies, you could reclaim $650 in HST (13% Ontario) through ITCs even if your revenue is below $30,000.
Register voluntarily if:
- You are approaching the $30,000 threshold and want to avoid scrambling to register mid-quarter
- Your business expenses are significant enough that ITC recovery justifies the administrative overhead of filing GST/HST returns
- Corporate clients expect a GST/HST registration number on your invoices as a mark of professionalism
How to Get a Business Number
- Go to the CRA Business Registration Online (BRO) portal: canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/register.html
- Log in with your CRA My Account credentials (or create one)
- Select “Register a new business”
- Enter your business name, address, and type of business
- Add the program accounts you need (GST/HST, payroll, etc.) at the same time
- Your BN is issued immediately online in most cases
The BN registration itself is free. Program accounts are also free to open.
Business Number vs Master Business Licence
These are two different things that are often confused:
- Business Number (BN): Issued by the CRA. Free. Required for tax accounts. Does not register your business name.
- Business Name Registration (formerly called Master Business Licence in Ontario): Issued by the provincial government. Has a fee ($60 in Ontario). Registers your business name and allows you to open a business bank account under that name.
You can have one without the other. Many freelancers get a BN (for GST/HST) without ever registering a business name (because they operate under their legal name). Others register a business name (for banking and client-facing purposes) without immediately getting a BN.
Frequently Asked Questions
Do I need a Business Number to invoice clients?
No. You can invoice clients as a sole proprietor without a BN, using your legal name. Once you register for GST/HST (mandatory above $30,000 in revenue), your GST/HST registration number (your BN + RT0001) must appear on invoices sent to Canadian clients.
Does incorporating automatically give me a Business Number?
Yes, in most cases. When you incorporate in Ontario, BC, or through Corporations Canada, a Business Number is typically issued as part of the process. You then add program accounts (GST/HST, payroll) to that BN as needed.
Can I use my SIN instead of a Business Number?
Sole proprietors filing personal income tax use their SIN on their T1 return. However, for GST/HST registration and all CRA business dealings, a separate Business Number is required — you do not use your SIN for business accounts.