What Is a Business Number (BN) in Canada and How Do You Get One?

If you have started researching incorporation or business registration in Canada, you have almost certainly come across the term "Business Number." It comes up when you incorporate, when you register for GST/HST, when you open a business bank account, and when you file your corporate tax return.

Here is a clear explanation of what the Business Number is, how it works, what the program accounts attached to it are, and how to get one.

What Is the CRA Business Number?

The Business Number (BN) is a 9-digit identifier assigned by the Canada Revenue Agency (CRA) to identify a business entity for tax and program purposes. Think of it as the equivalent of a Social Insurance Number (SIN) for your business.

The BN itself does not represent any specific program or obligation. It is simply the unique identifier that links all of the tax accounts, registrations, and filings associated with your business together in one place within the CRA system.

Example of a Business Number: 123456789

Program Accounts: The Extensions of Your BN

The real functionality of the Business Number comes through program accounts. Each program account has a two-letter identifier and a four-digit reference number appended to the 9-digit BN, forming a 15-character account identifier.

RT — GST/HST Account

The GST/HST program account (RT) allows your business to collect and remit Goods and Services Tax / Harmonized Sales Tax. Your first GST/HST account is typically 123456789 RT 0001.

You must register for a GST/HST account once your taxable revenue in a calendar quarter or over the last four quarters exceeds $30,000. You can also register voluntarily before reaching this threshold, which is often beneficial because it allows you to claim input tax credits.

RP — Payroll Deductions Account

The payroll deductions account (RP) is required when your business has employees and is responsible for deducting and remitting payroll taxes (income tax withholding, CPP contributions, and EI premiums) to the CRA on behalf of employees. Your first payroll account is typically 123456789 RP 0001.

If you are the sole director and shareholder of your corporation and you pay yourself through dividends rather than salary, you may not need a payroll account initially.

RC — Corporate Income Tax Account

The corporate income tax account (RC) is automatically created when a corporation is registered. It is used to file your annual corporate T2 tax return and pay corporate income tax. Your corporate tax account is typically 123456789 RC 0001.

RM — Import/Export Account

The import/export account (RM) is needed if your business imports goods into Canada or exports goods internationally. This is required for customs purposes.

How Does a Corporation Get a Business Number?

When a corporation is incorporated federally (through Corporations Canada) or provincially in most provinces, a CRA Business Number is assigned as part of the incorporation process. This happens through a data sharing arrangement between the provincial and federal government business registries and the CRA.

When you incorporate through Incorply, your BN is registered with the CRA as part of the incorporation service. You do not need to contact the CRA separately to get your BN — it is included in your incorporation documents.

Immediately after receiving your BN, your corporate income tax (RC) account is automatically opened. You then need to separately register for a GST/HST account (RT) if required, and a payroll account (RP) if you hire employees.

How to Register for Additional Program Accounts

Once you have your BN, you can add program accounts through the CRA's online portal — My Business Account — or by calling the CRA Business Enquiries line at 1-800-959-5525.

To access My Business Account, you will need your BN, your incorporation certificate information, and a personal CRA account linked to your SIN to act as the authorized representative.

Program accounts can also be registered through the BizPaL service or through a tax professional.

Do Sole Proprietors Get a Business Number?

Yes — sole proprietors and partnerships can also receive a Business Number, though the process is different. Unlike corporations, sole proprietors do not get a BN when they register their business name with a province.

A sole proprietor receives a BN when they register for a program account. The most common trigger is GST/HST registration — once your revenue exceeds the $30,000 small supplier threshold, you register for a GST/HST account and receive a BN at that point.

If you hire employees as a sole proprietor, you register for a payroll account (RP) and receive a BN that way.

Sole proprietors do not have a corporate tax (RC) account — business income is reported directly on the personal T1 tax return (Schedule T2125), so no separate corporate account is needed.

Where to Find Your Business Number

After incorporation, your BN appears on:

• Your CRA Business Registration confirmation letter
• Your GST/HST registration certificate
• CRA My Business Account online portal
• Correspondence from the CRA addressed to your corporation
• Your T2 corporate tax return and Notice of Assessment

The BN is also required when opening a business bank account, applying for a business credit card, and registering for provincial business programs.

Frequently Asked Questions

Is my BN the same as my HST number?

Not exactly. Your GST/HST number is your BN followed by the RT account identifier — for example, 123456789 RT 0001. When customers or suppliers ask for your "HST number," you typically provide your BN + RT account number. On invoices, many businesses display it as HST# 123456789 RT 0001 or simply the 9-digit BN.

Can I have more than one BN?

No. Each legal business entity has exactly one BN. However, you can have multiple program accounts under the same BN — for example, two separate payroll accounts if you run payroll in different provinces.

What if I lose my BN?

You can look up your BN through the CRA My Business Account portal, by calling the CRA Business Enquiries line, or by checking your previous tax filings or correspondence.

Is the BN the same as my federal corporation number?

No. Your federal corporation number is assigned by Corporations Canada at incorporation (e.g., 1234567-7) and is different from your CRA Business Number. The two are linked in the government's systems, but they serve different purposes.