CRA Accounts
How to Get a Business Number (BN) in Canada
Learn how to get a business number in Canada, what CRA program accounts you may need, and what to have ready before you apply. Confirm details on canada.ca.
In Canada, a business number (BN) is the nine-digit identifier the Canada Revenue Agency (CRA) assigns to your business so you can register, file and pay for federal programs such as GST/HST, payroll deductions and import/export. If you operate as a sole proprietorship, you can usually apply for a business number online, by phone or by mail — and you generally only need one when a specific CRA program account applies to you.
What a business number actually is
The BN identifies your business to the CRA. On its own it does nothing; it becomes useful when program accounts are attached to it. Each account adds a two-letter program code and a four-digit reference number after the nine digits — for example, a GST/HST account appears as RT0001.
| Program account | What it covers | Typical trigger |
|---|---|---|
| RT | GST/HST | You exceed the small-supplier threshold or register voluntarily |
| RP | Payroll deductions (CPP, EI, income tax) | You pay employees or other workers |
| RC | Corporate income tax | You operate a corporation, not a sole proprietorship |
| RM | Import/export | You import or export commercial goods |
The same BN covers every program account you hold, which is why it helps to understand how a business number differs from a GST/HST number before you apply.
Who needs a business number
Not every sole proprietor needs a BN. You may need one if you:
- must register for GST/HST, or choose to register voluntarily;
- hire employees and therefore need a payroll account;
- import or export goods commercially; or
- want to file and pay through CRA My Business Account.
If you have no employees and your revenue stays under the GST/HST small-supplier threshold, you may not need a BN at all — you simply report business income on your personal return using form T2125. Threshold amounts change over time, so confirm the current figure on the CRA website. If you do expect to charge GST/HST, see how to register for GST/HST in Canada, and if you are hiring, when you need a CRA payroll account.
How to get a business number from the CRA
There are three main routes, and they produce the same result:
- Business Registration Online (BRO) — apply through the CRA's online service and add GST/HST, payroll or import/export accounts at the same time. BRO is not available to businesses in every province and territory, so confirm availability for your location on canada.ca.
- By telephone — call CRA business enquiries and provide your details verbally. This is useful if you need an account quickly or want to ask questions first.
- By mail or fax — submit the CRA's business number request form. Confirm the current form number and mailing address on the CRA website before sending anything.
Incorporated businesses typically receive a BN automatically as part of incorporation. Sole proprietors, by contrast, must apply themselves when a program account is needed.
What to have ready before you apply
- Your SIN — sole proprietors apply as individuals, and the CRA ties the BN to your SIN;
- your legal name and any operating or trade name;
- your business address and mailing address;
- a description of your main business activity and the date you started;
- your fiscal year-end and estimated revenue; and
- employee details, if you are opening a payroll account.
Applying online is usually the fastest option; processing is often immediate for online applications and longer for mailed requests, though timelines vary by situation. The CRA does not typically charge for issuing a BN, while a separate provincial name registration may involve a fee set by your province or territory.
Business number vs. provincial registration
A BN is a federal tax identifier. Registering a business name with a province or territory is a separate step governed by your provincial registry, and a BN is not a business licence. Many sole proprietors today need both: a provincial registration to operate under a name other than their own legal name, and a BN for CRA program accounts. See how to register a business name in Canada for that side of the process.
After your business number is issued
Once you have your BN, register for CRA My Business Account to file returns, view balances and manage program accounts online. Keep your program account numbers handy — they are different from the BN itself. Update the CRA whenever your address, business activity, ownership or account needs change, and cancel accounts you no longer require rather than leaving them dormant.
This guide is general information, not legal or tax advice. Rules, forms and thresholds change; confirm current requirements with the CRA or a qualified adviser.
Frequently asked questions
How do I get a business number in Canada?
You apply to the CRA, not to a provincial registry. Sole proprietors can apply online through Business Registration Online, by telephone with CRA business enquiries, or by mail using the CRA's business number request form. You will need your SIN, business address, type of activity, start date and, if applicable, employee details. Confirm the current process and form number on canada.ca before applying.
Is a business number the same as a GST/HST number?
No. The business number is the nine-digit identifier for your business as a whole. A GST/HST number is a program account attached to that BN, shown with the letters RT and a four-digit reference, such as RT0001. One BN can carry several program accounts at once, including GST/HST, payroll and import/export. See our comparison guide for the full breakdown.
Do I need a business number as a sole proprietor?
Only if a CRA program account applies to you. You generally need a BN to register for GST/HST, to open a payroll account for employees, or to import and export commercially. If you have no employees and stay under the small-supplier threshold, you may not need one and can report business income on form T2125 using your SIN.
How long does it take to get a business number?
Online applications through the CRA's Business Registration Online service are often processed immediately, so your BN and any program account numbers can be available the same day. Telephone and mailed applications generally take longer, and processing times vary. Availability of the online service also differs by province and territory, so confirm your options on the CRA website.