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Important Notices
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Business Number and Integrated Services | Simplified Returns and Claims | Scientific Research and Experimental Development Investement Tax Credit | Goods and Services Tax/Harmonized Sales Tax
Small Business Tax Requirements
and Services
Business Number and Integrated Services
The Business Number (BN) gives you a unique identifier that remains unchanged no matter how many or what types of accounts you have.

The BN identifies the Canada Customs and Revenue Agency's (CCRA) four major business accounts:

  • corporate income tax

  • import/export

  • payroll deductions

  • the goods and services tax/harmonized sales tax (GST/HST)

All new businesses registering for any of these accounts receive a BN. The BN also identifies Canadian amateur athletic organizations, charities, and national arts service organizations accounts.

By visiting www.businessregistration.gc.ca, you can register your business for a BN and CCRA accounts from the convenience of your home or office. At the same site, you can register or apply for selected New Brunswick, Nova Scotia and Ontario business programs, because of a partnership between the CCRA and those provinces.

BRO is tailor-made for small- and medium-sized businesses that do not have complex registration requirements.

While almost all Canadian businesses can use BRO, the service will not offer registrations to non-residents seeking to register either a corporate income tax or a GST/HST account.

For businesses in Quebec, the BN does not include GST/HST accounts. The Ministère du revenue du Quebec administers GST/HST accounts on behalf of the CCRA.

BRO will not offer registration to bare trusts. The restricted powers of a bare trust do not constitute a commercial activity, therefore bare trusts are not eligible to register for a Business Number or program accounts.

Please note: Businesses that incorporate federally with Industry Canada or provincially with Nova Scotia get a Business Number at the time their articles of incorporation are processed.

After the CCRA mails confirmation of this Business Number (usually within five days), businesses can use it to register for other CCRA, Ontario, Nova Scotia or New Brunswick programs.

The CCRA has entered into partnerships with provincial governments and other federal government departments and agencies to enhance business competitiveness, and to simplify the process of starting and expanding a business.

Through partnerships the CCRA has with the provinces of New Brunswick, Nova Scotia and Ontario, the BN is also used for:

  • Selected Nova Scotia licences and permits
  • Workers' Compensation Board of Nova Scotia accounts
  • Ontario Business Name registrations and renewals
  • New Brunswick Business Name for a sole proprietor

Registration for CCRA accounts and a BN is also available in these ways:

  • By calling 1-800-959-5525
  • By mail or fax to your Tax Services Office
  • In person at your Tax Services Office

If you are registering by telephone or in person, be ready to answer all the questions on Form RC1, Request for a Business Number (BN), that relate to the accounts you want to open.

If you are registering by mail or by fax, complete Form RC1 and send it to us.
SMALL BUSINESS INFORMATION SEMINARS

The Canada Customs and Revenue Agency (CCRA) offers small business seminars to individuals who are thinking about starting a business or who have started one during the year. The seminars provide information about your rights and obligations under income tax, goods and services tax/harmonized sales tax (GST/HST), excise and customs legislation, and other services and help available to you.

The seminars are divided into four modules (government services, customs, GST/HST and income tax) and are offered together or on a stand-alone basis. They are held throughout the year, days or evenings. The total time for all four modules is about 7.5 hours. There is no charge for this service.

Small business information seminars are organized and presented by local tax services offices.

Contact the CCRA tax services office nearest you (number listed in the Government of Canada pages of your telephone directory).
NEW EMPLOYER VISIT PROGRAM

If you are a new employer, Canada Customs and Revenue Agency (CCRA) officials will visit you at your premises. Officials can advise you on payroll deductions, income tax, Canada Pension Plan or Employment Insurance contributions, and discuss how the CCRA can help you with the many challenges you face.

The federal government is committed to improving and simplifying the tax system in order to promote job creation and economic growth, and to ensuring fairness to all businesses. Reducing paper burden and enhancing competitiveness are two of the initiatives that the CCRA has which are specifically designed to improve its services to small businesses.

Contact the CCRA tax services office nearest you (number listed in the Government of Canada pages of your telephone directory).



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Author: Industry Portfolio Office
Date of Publication: 2001-04-04		   Important notices and disclaimers
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