A Business Number (BN) is a unique 9-digit identifier issued by the Canada Revenue Agency (CRA) to identify your business in all dealings with the federal government. Think of it as your business’s social insurance number — it is how the CRA knows which business it is talking to.
What Does a Business Number Look Like?
A Business Number is 9 digits, followed by a 2-letter program identifier and a 4-digit account number. For example:
123456789 RT 0001 (GST/HST account) 123456789 RP 0001 (Payroll deductions account) 123456789 RC 0001 (Corporate income tax account) 123456789 RM 0001 (Import/export account)
The 9-digit root (123456789) is your BN. The letters and numbers after identify specific program accounts attached to it.
What Does a Business Number Unlock?
The BN is required before the CRA will issue any program accounts:
- GST/HST account (RT): Required to collect, report, and remit GST/HST. Mandatory once your taxable revenues exceed $30,000 in four consecutive quarters.
- Payroll deductions account (RP): Required to remit employee income tax, CPP, and EI to the CRA.
- Corporate income tax account (RC): Required for incorporated companies to file T2 corporate returns and pay corporate tax.
- Import/export account (RM): Required for customs clearance when importing or exporting physical goods.
Sole proprietors who operate below the GST/HST threshold ($30,000) and have no employees technically do not need a BN unless they choose to register voluntarily.
Is a Business Number the Same as a Business Name Registration?
No. These are two separate things from two different governments:
| Business Number (BN) | Business Name Registration | |
|---|---|---|
| Issued by | CRA (federal) | Provincial government |
| Cost | Free | $40–$60 depending on province |
| Purpose | Tax account identification | Legal right to use a trade name |
| Required? | When you have CRA obligations | When using a trade name |
You can have a BN without a business name registration (e.g., you use your legal name but are registered for GST/HST). You can also have a business name registration without a BN (e.g., you registered a trade name but are below the GST/HST threshold).
How to Get a Business Number
As of November 3, 2025, all CRA Business Number registrations must be done online. The CRA no longer accepts BN registrations by phone.
- Go to: canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/register.html
- Log in with your CRA My Account credentials (create one at canada.ca if you do not have one)
- Select “Register a new business or get program accounts”
- Provide your business information: legal name, address, type of business activity
- Add program accounts as needed (GST/HST account, payroll, etc.)
- Your BN is issued immediately in most cases
There is no government fee. The process typically takes 10–15 minutes.
What If I Already Have a Business Number?
If you incorporated provincially or federally, or if you previously registered for GST/HST, you likely already have a BN. You can find it on:
- Your CRA My Business Account
- Previous GST/HST returns or notices
- Your incorporation certificate (corporations receive a BN automatically in most provinces)
- Any CRA correspondence addressed to your business
If you cannot find it, use the “Find an existing Business Number” tool on the CRA website or call the CRA business line at 1-800-959-5525.
Frequently Asked Questions
Does my Business Number expire?
No. A Business Number does not expire. However, program accounts attached to it (like your GST/HST account) can be closed if you deregister — for example, if your revenue drops below the $30,000 threshold for two consecutive years.
Do I get a new Business Number if I incorporate?
If you were operating as a sole proprietor with an existing BN and then incorporate, your corporation receives a new BN — corporations are separate legal entities from individuals. You may close your old personal business accounts or transfer GST/HST registration to the new corporation. A CPA or accountant can guide you through the transition.
Do I need a Business Number for a hobby income or very small side income?
No, unless you are required to collect GST/HST (revenue over $30,000). Very small self-employment income below the threshold can be reported on your T1 using Schedule T2125 without a formal BN or GST/HST registration. Report accurately regardless of amount — the CRA expects all self-employment income to be declared.