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: a unique, 9-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 business number and used for specific business activities that must be reported to the CRA

When you need a business number

You need a business number if you incorporate or need a CRA program account.

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

Getting a business number as part of other registrations

You will get a business number if you:

• register using Business Registration Online
• register for any CRA program accounts (like GST/HST, Payroll deductions, or Import-export)
• 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 business number

A business or legal entity can only have one business number. If you already have a business number and you want to change the legal ownership or the structure of your business, you may have to register for a new business number. 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 business number if you don't already have one. If you already have a business number, the program account will be added to your business number. Your business will only ever have one business number.

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
• Import-export (RM), if your business imports goods or sells goods or services abroad
• 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

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

Example 1

Example 2

Other CRA program accounts are described below.

CRA program account numbers

A CRA program account number has three parts:

1. the 9-digit business number to identify the business
2. a 2-letter program identifier code to identify the program account
3. a 4-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