How it works

The Business Number (BN) is a unique government numbering system that identifies your business and the various accounts you maintain. This 15-digit number consists of :

• the 9-digit registration number which identifies the business;
• 2 letters for the type of account; and
• 4 numbers for the specific account reference

For example, this business has registered with CRA for a GST/HST account and two payroll accounts.

Although you can register for several accounts at one time, each type of account requires very specific information and must be registered separately. So you should not assume that because you have a BN with a GST/HST account, you automatically have a payroll account.

Different letters are used to identify types of accounts.

Four major accounts:

• RT - goods and services tax/harmonized sales tax;
• RP - payroll deductions;
• RC - corporate income tax; and
• RM - import/export

Other accounts:

• RR - registered charity
• RD - excise duty
• RE - excise tax
• RN - insurance premium tax
• RG - air travellers security charge

When you contact us, or make a payment, it is important to provide all 15 digits.

You should set up your computer systems, forms, and books and records to handle all 15 digits.

Forms and publications

• RC2 The Business Number and your Canada Customs and Revenue Agency accounts
• RC1 Request for a Business Number (BN)
• RC59 Business Consent Form

Related topics

• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site

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