A CRA Business Number (BN) is a 9-digit identifier issued by the Canada Revenue Agency that serves as the master account number for your business with the federal government. Every incorporated company in Canada needs one, and many sole proprietors do too. This guide explains what a Business Number is, who needs it, what you can do with it, and exactly how to get one.
What Is a CRA Business Number?
The Business Number is a unique 9-digit identifier — for example, 123456789 — that the CRA assigns to your business. It is sometimes called a BN9 to distinguish it from the longer BN15 format used for specific program accounts.
Think of the BN9 as your business's social insurance number with the CRA. Once assigned, it never changes — even if your business name changes, you change provinces, or you restructure. It stays with the legal entity for its lifetime.
BN9 vs BN15: What's the Difference?
The BN9 is the base identifier (e.g., 123456789). A BN15 extends the BN9 with a 2-letter program identifier and a 4-digit reference number to identify specific tax program accounts:
- 123456789 RC 0001 — Corporation income tax account
- 123456789 RT 0001 — GST/HST account
- 123456789 RP 0001 — Payroll deductions account
- 123456789 RM 0001 — Import/export account
When you register for a BN, the CRA issues the BN9 and opens whichever program accounts you request at the same time.
The 4 Main CRA Program Accounts
| Account Type | Code | When You Need It |
|---|---|---|
| Corporate Income Tax | RC | Any incorporated business — required for T2 filing |
| GST/HST | RT | Once annual taxable revenues exceed $30,000 CAD |
| Payroll Deductions | RP | When you hire your first employee |
| Import/Export | RM | When importing/exporting goods commercially |
Most new businesses register for RC (corporate tax) at incorporation and RT (GST/HST) either at the same time or once revenues approach the $30,000 threshold. The other accounts are added as needed.
Who Needs a Business Number?
Corporations always need a Business Number — it's required to file a T2 corporate tax return. The BN is typically assigned automatically when you incorporate federally, and SimplyfyBiz applies for it on your behalf as part of the incorporation service.
Sole proprietors need a BN if they:
- Earn more than $30,000 CAD in taxable revenue in any 12-month period (required GST/HST registration)
- Have employees (required for payroll deductions account)
- Import or export goods commercially
- Voluntarily register for GST/HST before the $30,000 threshold to claim input tax credits
A sole proprietor who earns under $30,000 and has no employees does not need a BN — their business income is reported on their personal T1 return using Schedule T2125 (Statement of Business Activities).
How to Register for a CRA Business Number
There are three ways to register:
- Online: Through CRA's Business Registration Online (BRO) at canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business. Available 24/7. Most registrations are processed in minutes.
- By phone: Call CRA Business Enquiries at 1-800-959-5525 (Mon–Fri, 9 AM–6 PM local time). Have your incorporation documents ready.
- Through SimplyfyBiz: SimplyfyBiz applies for your BN as part of the incorporation service. You receive your BN and CRA confirmation alongside your corporate documents. Learn more →
Registration is free — CRA does not charge a fee to issue a Business Number. Program account registration (GST/HST, payroll, import/export) is also free.
CRA registration fees are subject to change. Always verify the current process and requirements directly with the Canada Revenue Agency at canada.ca before filing.
How Long Does It Take to Get a Business Number?
Online registration through CRA's Business Registration Online typically issues a BN immediately upon completion of the form. The BN is displayed on-screen and sent by mail within 5–10 business days.
If you register by phone, the representative will assign the BN during the call. SimplyfyBiz typically has BNs confirmed within 2–5 business days as part of the incorporation completion process.
What Happens After You Get Your BN?
Once you have your BN:
- Open a corporate bank account — most banks require your BN and Certificate of Incorporation
- Register for provincial tax accounts if required (e.g., Ontario employer health tax, BC PST, Quebec QST)
- Set up CRA My Business Account to file returns, view account balances, and authorize representatives
- Add your BN to invoices and business correspondence as required by CRA
Frequently Asked Questions
Is the CRA Business Number the same as my HST/GST number?
Not exactly. Your BN (9 digits) is the root number. Your HST/GST number is the BN plus the RT program identifier and account number — in the format 123456789 RT 0001. When a customer asks for your "HST number," you provide the 15-character BN15 for your RT account.
Can I have multiple Business Numbers?
No. A single legal entity — one corporation or one individual as a sole proprietor — has one BN. If you operate multiple businesses as separate corporations, each corporation gets its own BN. If you operate multiple businesses as a sole proprietor, you use the same BN with different program accounts or simply one T2125 per business activity on your personal return.
Does a sole proprietorship need a BN?
Only if you need to register for GST/HST (revenues exceed $30,000), have employees, or import/export goods. If you freelance under the threshold with no employees, you don't need one — you report income on your T1 without a BN. Once you incorporate, a BN is always required.
What if I lose my Business Number?
Your BN is permanent and tied to your legal entity. You can retrieve it by logging in to CRA My Business Account, calling CRA Business Enquiries, or checking any CRA correspondence you've received. SimplyfyBiz clients can also find their BN in the corporate documents we provide.