CRA Business Number: How to Get and Use Your BN in Canada (2026)

A CRA Business Number (BN) is the nine-digit identifier the Canada Revenue Agency uses for your business across every federal tax program. You get one by registering with the CRA through Business Registration Online (BRO), by submitting Form RC1, by phone, or automatically when you incorporate in a jurisdiction that shares data with the CRA. You then add program accounts (GST/HST, payroll, corporate income tax, import/export) on top of that same nine-digit number.

Last reviewed: August 2026. Fees, thresholds and CRA service standards change. Verify current details on canada.ca before you file.

What is a CRA Business Number?

The CRA Business Number (BN) is a unique nine-digit identifier assigned to your business to simplify its dealings with federal, provincial, and municipal governments. Think of it as the corporate equivalent of a Social Insurance Number (SIN).

Your BN stays the same no matter how many tax programs you register for. Each program account adds a two-letter program identifier and a four-digit reference number to the same nine digits.

The main program accounts

Who needs a CRA Business Number?

You need a BN if you are:

• A corporation incorporated federally or provincially. Every corporation needs an RC account to file its T2 return.
• A business that must charge GST/HST. Registration is mandatory once you stop being a small supplier, which for most businesses means worldwide taxable revenue above CAD 30,000 over four consecutive calendar quarters or in a single calendar quarter. Verify the current rule on the CRA's GST/HST registration page.
• An employer paying salaries, wages, bonuses or taxable benefits.
• An importer or exporter of commercial goods.

You generally do not need a BN if you are a sole proprietor with no employees who stays under the small-supplier threshold, does not import or export, and has no other program obligations. Many sole proprietors still register voluntarily so they can claim input tax credits on business purchases.

Incorporation and your Business Number: how they connect

Incorporating creates the legal entity. The BN registers that entity with the CRA. They are two different steps, and in some cases the second happens automatically.

• Federal incorporation through Corporations Canada, and incorporation in provinces that share registry data with the CRA (including Ontario, British Columbia, Manitoba, Nova Scotia, New Brunswick, Saskatchewan and Alberta), usually triggers automatic issuance of a BN along with an RC corporate income tax account.
• Automatic issuance covers the BN and the RC account only. GST/HST and payroll accounts are not opened for you. You still have to add them.
• If your incorporation package does not include a nine-digit number and nothing arrives in the mail within roughly five weeks, register manually rather than waiting.

Non-resident directors are the most common reason automatic issuance does not work smoothly, because the CRA links registrations to a SIN or an individual tax number where possible.

How to get a CRA Business Number: step by step

1. Incorporate or register your business name first. The CRA needs the legal name, incorporation date and jurisdiction exactly as they appear on your articles.
2. Check whether a BN was already issued. Look at your incorporation package and any CRA correspondence. Registering twice creates duplicate numbers that take weeks to unwind.
3. Gather your details. Legal name and any operating name, business address and mailing address, description of your activities, fiscal year end, estimated annual revenue, and the SIN or individual tax number of a director or owner.
4. Choose your registration method (see the comparison below).
5. Add the program accounts you need in the same session: GST/HST, payroll, import/export.
6. Choose your GST/HST reporting period (monthly, quarterly or annual) based on estimated taxable revenue.
7. Record the full account numbers and register for CRA My Business Account so you can file, pay and receive notices online.

Registration methods compared

CRA processing times vary through the year. Treat any timeline as an estimate and check the current service standards on canada.ca.

Activating GST/HST, payroll and other program accounts

Having a nine-digit BN does not mean you are registered for anything in particular. Program accounts are activated separately, and each has its own trigger.

GST/HST (RT). Mandatory once you exceed the small-supplier threshold. Voluntary registration below it lets you claim input tax credits, which often benefits businesses with significant startup purchases or mainly zero-rated sales. Non-resident businesses selling into Canada have their own rules, covered in our guide to GST/HST registration for non-resident founders.

Payroll (RP). Open the account before your first payday. Source deductions (income tax, CPP and EI) must be remitted on the CRA's schedule, and late remittances attract penalties.

Corporate income tax (RC). Usually created automatically for corporations. This is the account your T2 return and instalments run through. See our T2 filing and small business deduction guide for what goes on the return.

Import/export (RM). Required to clear commercial goods through the Canada Border Services Agency.

Keeping your CRA profile current

Once your BN is active you are responsible for keeping the information accurate. Notify the CRA when your legal name, physical or mailing address, directors, or business activities change. Most updates can be made in My Business Account.

If your corporation goes dormant, the CRA may close inactive program accounts, which complicates matters when you resume operations. Keep your provincial or federal annual returns current too, since registry status is cross-referenced when the CRA reviews an account.

Common mistakes and questions

• Registering twice and creating a duplicate BN. Always check for an existing number before applying.
• Opening payroll too late. The RP account must exist before the first payment to an employee, including a salary to yourself.
• Setting the wrong fiscal year end. It drives your T2 and GST/HST deadlines and is awkward to change later.
• Ignoring the small-supplier threshold mid-year. You must register as soon as you exceed it, not at year end.
• Assuming incorporation registered you for GST/HST. It did not.
• Non-resident directors using the online portal. Without a SIN, BRO validation typically fails; use Form RC1 instead.

2026 checklist for new Canadian corporations

• Verify BN issuance. Look for a nine-digit number in your incorporation package. If it is missing after about five weeks, register manually.
• Register for GST/HST if you are over the threshold, or voluntarily if input tax credits are worth more than the filing effort.
• Open the payroll account before the first employee payment.
• Link to My Business Account so filings, balances and notices are all in one place.
• Set your GST/HST reporting frequency deliberately rather than accepting the default.