When you need a BN

A business number (BN) is used as a standard identifier for your business or legal entity. You need a BN to interact with provincial or territorial, municipal, and other federal programs.

On this page

• Determine if you need a BN
• When you get a BN as part of other registrations

Determine if you need a BN

Not all businesses are required to get a BN. You need a BN in the following situations:

• You need a GST/HST, payroll or another CRA program account
• You incorporate your business

If your business is unincorporated, you only need a BN when you register for program accounts with the Canada Revenue Agency (CRA).

You can only have one BN for your business

If you have previously registered for a BN, you cannot register for another one for the same business or legal entity.

Any newly registered CRA program accounts are added to your existing BN.

If you do not know what your business number is or are not sure if you already have one, check options to find an existing BN.

Changes to a business that may require a new BN

You may need to register for a new BN in certain situations, including:

• Changes to the legal ownership
• Changes to the structure of your business

For details: Make changes to your business

For federal government suppliers

You need a BN before you can start bidding on contracts with the federal government.

When you get a BN as part of other registrations

Registering with the CRA is not the only way to get a BN. You may also get a BN if you either:

• Incorporate federally
• Register or incorporate provincially with certain provinces or territories

Federal incorporation

You can incorporate your business federally for a fee through Corporations Canada (Innovation, Science and Economic Development Canada). Once your federal incorporation is approved, you’ll get a business number (BN) and your corporation income tax (RC) program account. You do not need to register separately with the CRA for the RC program account.

If you need other CRA program accounts like GST/HST or payroll, you can register for these accounts with the CRA after you get your BN.

For details: How to incorporate a business with Corporations Canada

Provincial and territorial registration or incorporation

When you register or incorporate your business with certain provinces, you may not need to register for a BN separately with the CRA.

If you are incorporating, you must start the process with the province or territory where your business primarily operates to get your certificate number.

You will receive a BN when you register or incorporate with the following provinces:

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Nova Scotia
• Ontario
• Prince Edward Island
• Saskatchewan

If you are incorporating your business with one of the above provinces, you will also get a CRA corporation income tax (RC) program account as a part of that process.

You do not receive a BN with the following provinces or territories and must register for a BN separately with the CRA:

• Newfoundland and Labrador
• Northwest Territories
• Nunavut
• Quebec
• Yukon