CRA Business Number: What It Is and How to Get One
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One Number for Every Federal Account
A CRA business number (BN) is a nine-digit number the Canada Revenue Agency assigns to a business or other legal entity. It is the identifier the CRA and many other government programs use for your business, in the same way your social insurance number identifies you personally.
On its own the business number does nothing. What matters are the program accounts attached to it: one for GST/HST, one for payroll, one for corporate income tax, and so on. Most of the questions owners ask about “getting a business number” are really about which of those accounts they need and when. This guide explains both, and how to register online.
Key Takeaways
- A business number is nine digits. Program accounts add a two-letter code and a four-digit reference number, such as 123456789 RT0001 for GST/HST.
- Corporations need a BN, and in most provinces they receive one automatically when they incorporate.
- Sole proprietors only need one when they register for a program account, usually GST/HST once revenue passes $30,000, or payroll when they hire.
- New registrations are now done online through Business Registration Online, which requires a CRA account. The number is usually issued immediately and costs nothing.
- A BN belongs to the legal entity. When a sole proprietor incorporates, the corporation gets a new business number.
Business Number vs Program Accounts
A full CRA account number has three parts: the nine-digit business number, a two-letter program identifier, and a four-digit reference number. A corporation with GST/HST, payroll and corporate tax accounts might have:
| Account | Example | Used for |
|---|---|---|
| RT | 123456789 RT0001 | GST/HST returns and payments |
| RP | 123456789 RP0001 | Payroll source deductions, T4s |
| RC | 123456789 RC0001 | Corporate income tax (T2) and instalments |
| RM | 123456789 RM0001 | Importing and exporting commercial goods |
| RZ | 123456789 RZ0001 | Information returns such as T5 and T5018 slips |
The reference number lets one business hold more than one account of the same type. A company that runs two divisions with separate payrolls might have RP0001 and RP0002. When you pay the CRA or file a return, always quote the complete account number. A payment made to the right BN but the wrong program account is one of the most common causes of “overdue” notices.
Who Needs a Business Number
Corporations. Every corporation needs one, because it must file a T2 corporate return. If you incorporate federally, or provincially in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan, the CRA issues the business number automatically with a corporate income tax account. Corporations formed in Quebec, Newfoundland and Labrador or the territories register with the CRA separately.
Sole proprietors and partnerships. You need a business number only when you need a program account. The usual triggers are:
- your taxable revenue passes $30,000 in a single quarter or over four consecutive quarters, so you must register for GST/HST (our HST registration guide explains the test), or you choose to register voluntarily;
- you hire your first employee and need a payroll account;
- you import or export commercial goods.
A sole proprietor with no employees and revenue under $30,000 does not need a business number at all. Your business income goes on your personal return under your social insurance number, as our sole proprietorship tax guide explains.
Provincial Registration Is a Different Thing
Registering a business name with your province, such as an Ontario sole proprietorship’s business name registration, is not the same as getting a CRA business number. The provincial registration protects and records the name. The CRA number is for federal tax accounts. Several provinces now share information with the CRA, and some use the CRA business number as their own identifier, but completing one registration does not automatically give you the other program accounts you need.
Quebec is a special case. Revenu Québec administers the GST and the QST for most Quebec businesses, so registration for sales tax happens with Revenu Québec, and the business also has a Quebec enterprise number (NEQ) from the provincial enterprise registrar.
How to Get a Business Number Online
Since November 2025 the CRA requires new business numbers and program accounts to be registered online, through Business Registration Online (BRO). Since July 2026, BRO is only reached through a CRA account: you sign in with your CRA user ID and password, a Sign-In Partner such as your bank, or a provincial partner in British Columbia or Alberta. Registration is free, and in most cases the number is issued immediately.
Have this ready before you start:
- the legal name of the business, and the operating name if different;
- the business structure: sole proprietorship, partnership or corporation;
- the name, social insurance number and contact details of each owner, partner or director;
- the business address and mailing address;
- a description of what the business does, which the CRA codes using the North American Industry Classification System;
- for a corporation, the incorporation date, jurisdiction and corporation number;
- for GST/HST, your expected annual revenue, effective date and preferred filing frequency;
- for payroll, the date of your first pay, how often you pay and how many employees you expect.
A few situations cannot be handled in BRO, such as reactivating a closed program account, a business owned only by non-residents, or a business owned by another business. For those, the CRA’s business enquiries line or a paper application is still used.
Be wary of private websites that offer to “register your business number” for a fee. Some are legitimate filing services, but the CRA charges nothing, and the online registration takes most owners less than half an hour.
After You Register
Set up My Business Account. It shows every program account under your business number, with balances, returns, notices and payment options. It is also where you authorize your accountant or bookkeeper to deal with the CRA on your behalf, and where you can choose online mail so notices do not sit in a mailbox.
Put the number where it belongs. Once you are registered for GST/HST, your full RT number must appear on invoices to customers who want to claim input tax credits. Your payroll RP number goes on T4 slips and remittances.
Start filing. Registering an account creates obligations immediately. A GST/HST account expects returns from its effective date, and a payroll account expects remittances. If you will not have activity for a while, tell the CRA rather than ignoring the notices. The dates are all in our business tax filing calendar.
Changes, Incorporation and Closing
Update your business number details through My Business Account when your address, directors, fiscal year end or other details change.
A business number belongs to a legal entity. When a sole proprietor incorporates, the new corporation is a different taxpayer and receives its own business number. The old sole proprietorship’s GST/HST and payroll accounts have to be closed, and new ones opened under the corporation. This is one of the steps covered in our guide to starting, selling or closing a business, and it is easy to get wrong in the first few months after incorporating.
When a business stops operating, close each program account once its final returns are filed. Leaving a dormant GST/HST account open means the CRA keeps expecting returns, and missing ones can lead to estimated assessments and penalties.
Setting Up a New Business or Incorporating?
We register your business number and the program accounts you actually need, set up your cloud accounting to match, and make sure the first GST/HST returns and payroll remittances happen on time.
