Do you need a Business Number?
A Business Number (BN) is the nine-digit number the CRA uses to identify your business. Not every business needs one. You need a BN when:
- You incorporate. Federal and Ontario incorporations come with a BN and a corporation income tax account, so you do not register for those separately.
- You need to charge GST/HST. You must register once your taxable sales go over $30,000 in one calendar quarter or over four quarters in a row. Below that, registering is optional.
- You hire employees. You need a payroll account to send their source deductions.
- You need another CRA account, such as import/export or information returns.
A business has only one BN. Every new account is added to it, so if you already have a BN, register new accounts under it.
How the account number works
Each account has a 15-character number: your nine-digit BN, two letters for the type of account, and four digits. A business with a BN, one GST/HST account and two payroll accounts would have:
| Account | Number |
|---|---|
| Business Number | 123456789 |
| GST/HST account | 123456789 RT 0001 |
| First payroll account | 123456789 RP 0001 |
| Second payroll account | 123456789 RP 0002 |
Each account is registered separately, so a GST/HST account does not give you a payroll account. Quote all 15 characters whenever you contact the CRA or make a payment.
Account letters
| Account | Letters |
|---|---|
| GST/HST | RT |
| Payroll | RP |
| Corporation income tax | RC |
| Import/export | RM |
| Information returns | RZ |
| Registered charity | RR |
Less common accounts, such as excise duty (RD) and excise tax (RE), have their own letters.
What to have ready
The CRA may ask for:
- Names, titles, phone numbers and SINs of the owners
- The legal name and any operating name of the business
- Mailing and physical addresses
- The type of business: sole proprietor, partnership or corporation
- A description of the main activity and the main products or services
- If incorporated, the incorporation date, jurisdiction and certificate number
- For GST/HST: expected annual sales, the effective date, fiscal year-end and reporting period
- For payroll: the number of employees, how often you pay them and the date of the first pay
How to register
- Online. Sign in to your CRA account, select Add account, then Business account, and choose Register a business. This is Business Registration Online, the fastest way. Save or print your BN at the end, because the CRA does not send it to you.
- By mail. If you cannot register online, fill out Form RC1 and send it to your tax centre.
You need a CRA account to register online, and you cannot open one until you have filed your taxes. If your business is in Quebec, register for GST/HST with Revenu Québec instead.