When you need a business number or Canada Revenue Agency program accounts

Certain business activities require a business number. You can register for:

• a business number (BN): a unique, nine-digit number and the standard identifier for businesses which is unique to a business or legal entity
• Canada Revenue Agency (CRA) program accounts: two letters and four digits attached to a BN and used for specific business activities that must be reported to the CRA

When you need a BN

You need a BN if you incorporate or need a CRA program account.

You might need a BN to interact with provincial and municipal government departments, or other federal programs in Canada. For more information, go to Canada Revenue Agency registration and provincial or other federal programs.

Getting a BN as part of other registrations

You will get a BN if you:

• register using Business Registration Online (BRO)
• register for any CRA program accounts (like GST/HST, or Payroll deductions)
• incorporate your business federally
• register or incorporate your business with these provinces:
  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Nova Scotia
  • Ontario
  • Prince Edward Island
  • Saskatchewan

When you need a new BN

A business or legal entity can only have one BN. If you already have a BN and you want to change the legal ownership or the structure of your business, you may have to register for a new BN. For more information, go to Changes to your business and Canada Revenue Agency program accounts.

There is an exception in the case of a sole proprietor in bankruptcy. For more information, go to Bankruptcy – Business structures.

When you need CRA program accounts

Each CRA program account has its own rules and requirements about when you need to register.

Registering for a CRA program account will get you a BN if you don't already have one. If you already have a BN, the program account will be added to your BN. Your business will only ever have one BN.

The most common CRA program accounts a business may need are:

• GST/HST (RT), if your business collects GST/HST
• Payroll deductions (RP), if your business pays employees
• Corporation income tax (RC), if your business is incorporated
• Information returns (RZ), if your business files information returns, such as tax-free savings account (TFSA), T5, T5013, and more
• Registered charity (RR), if your business is a charity organization
• Underused Housing Tax (RU), if your corporation files a Underused Housing Tax return for each of their properties in Canada. If you are not a corporation, you don't need the RU program account to file this return

You can register online to get a BN and the most common CRA program accounts:

Other CRA program accounts are described below.

CRA program account numbers

A CRA program account number has three parts:

1. the nine-digit BN to identify the business
2. a two-letter program identifier code to identify the program account
3. a four-digit reference number to identify an individual program account (since businesses can have more than one of the same kind)

Other CRA program accounts

• Fuel Charge (CT), for businesses that need to include a fuel charge on products
• Excise duty (RD), for businesses that need to charge excise duty on products
• Excise tax and special levies (RE), for businesses that need to charge excise tax on products
• Air travelers security charge (RG), for air carriers that charge the air travellers security charge
• Insurance premium tax (RN), for brokers and agents who place contracts of insurance
• Luxury tax (LT), for businesses that need to charge luxury tax on the sale or importation of select luxury items
• Digital services tax (DT), for businesses that have Canadian digital services revenue