Importer/Exporter Account Number
Canada Border Services Agency (CBSA)
Last Verified:
2005-05-09
Related Reading
More Information
There is a registration process for businesses involved in import/export activities. The Business Number - (BN) is a numbering system used to identify clients that transact business with Canada Border Services Agency (ASFC). The BN provides businesses with a unique number to identify them and their accounts.
Eligibility Criteria
All Canadian businesses involved in the importing and/or exporting of commercial goods must obtain a BN in order to account for their goods. Foreign-based or non-resident importers must also get a BN.
Summary
The BN is made up of 15 digits -- nine digits registration numbers to identify the business, followed by a six digit alphanumeric account identifier; currently the BN includes the following four major Canada Revenue Agency (CRA) business accounts:
- import/export;
- corporate income tax;
- payroll deductions;
- goods and services tax (GST).
Quebec
In Quebec, the ministère du Revenu du Québec (MRQ) administers GST on behalf of the CRA, so businesses registering in Quebec have to contact both the CRA and the MRQ. Contact the MRQ by:
Application forms
Clients can register for a BN by telephone, by fax or at the counter. All requests for a BN are processed at a Tax Service Office.
Non-Residents
There are six tax services offices that provide BN registration services for non-residents. Please refer to the attached list. This list is also available on the CRA Web site.
In the United States
State |
Tax Services Office |
Alaska
Arizona
California
Hawaii
Idaho
Nevada
Oregon
Utah
Washington |
Canada Revenue Agency Tax Services Office
1166 West Pender Street
Vancouver BC V6E 3H8
(604) 691-4308 |
Colorado
Montana
New Mexico
Oklahoma
Texas
Wyoming |
Canada Revenue Agency Tax Services Office
220 4th Avenue SE
Calgary AB T2G 0L1
(403) 233-6211 |
Arkansas
Iowa
Kansas
Louisiana
Minnesota
Missouri
Nebraska
North Dakota
South Dakota |
Canada Revenue Agency Tax Services Office
325 Broadway Avenue
Winnipeg MB R3C 4T4
(204) 984-2061 |
Maine |
Canada Revenue Agency Tax Services Office
1256 Barrington Street
P.O. Box 638
Halifax NS B3J 2T5
(902) 426-5150 |
Alabama
Florida
Georgia
Illinois
Indiana
Kentucky
Michigan
Mississippi
New York
North Carolina
Ohio
Pennsylvania
South Carolina
Tennessee
Virginia
West Virginia
Wisconsin |
Canada Revenue Agency Tax Services Office
185 Ouellette Avenue
P.O. Box 1655
Windsor ON N9A 7G7
(519) 252-4705 |
Connecticut
Delaware
District of Columbia
Maryland
Massachusetts
New Hampshire
New Jersey
Rhode Island
Vermont |
Canada Revenue Agency Tax Services Office
333 Laurier Avenue W
Ottawa ON K1A 0L9
(613) 598-3942 |
Outside the United States
Location |
Tax Services Office |
Albania
Austria
Belgium
Bulgaria
Czech Republic
Denmark
Finland
Former Soviet
Union
Former
Yugoslavia
Germany
Greece
Hungary
Ireland
Italy
Norway
Poland
Portugal
Romania
Slovakia
Spain
Sweden
The Netherlands
United Kingdom
|
Canada Revenue Agency
Tax Services Office
1256 Barrington Street P.O. Box 638
Halifax NS B3J 2T5 |
Asia
Australia |
Canada Revenue Agency Tax Services Office
1166 West Pender Street
Vancouver BC V6E 3H8
(604) 691-4308 |
Africa
Central America
France
Luxembourg
Middle East and
Gulf States
South America
Switzerland
West Indies
All other countries |
Canada Revenue Agency
Tax Services Office
333 Laurier Avenue W
Ottawa ON K1A 0L9
(613) 598-3942
|
Alberta Contact(s):
Calgary Tax Services Office
Canada Revenue Agency
220 - 4th Avenue South East
Calgary, Alberta
T2G 0L1
Fax: (403) 264-5843
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Edmonton Tax Service Office
Canada Revenue Agency
Suite 10
9700 Jasper Avenue
Edmonton, Alberta
T5J 4C8
Fax: (780) 495-4381
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
British Columbia Contact(s):
Northern BC & Yukon Tax Services Office
Canada Revenue Agency
280 Victoria Street
Prince George, British Columbia
V2L 5N8
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Burnaby-Fraser Tax Services Office
Canada Revenue Agency
9737 King George Highway
Surrey, British Columbia
V3T 5W6
Fax: (604) 587-2199
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Southern Interior B.C Tax Services Office
Canada Revenue Agency
277 Winnipeg Street
Penticton, British Columbia
V2A 1N6
Fax: (250) 492-8346
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Vancouver Island Tax Services Office
Canada Revenue Agency
1415 Vancouver Street
Victoria, British Columbia
V8V 3W4
Fax: (250) 363-3726
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Vancouver Tax Services Office
Canada Revenue Agency
1166 West Pender Street
Vancouver, British Columbia
V6E 3H8
Fax: (604) 689-7536
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Surrey Tax Centre
Canada Revenue Agency
9755 King George Highway
Surrey, British Columbia
V3T 5E1
Fax: (604) 585-5769
Toll-free (information): 1-800-959-5525 T.I.P.S. Automated Services 1-800-267-6999
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Manitoba Contact(s):
Winnipeg Tax Services Office
Canada Revenue Agency
325 Broadway Avenue
Winnipeg, Manitoba
R3C 4T4
Fax: (204) 983-2066
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Winnipeg Tax Centre
Canada Revenue Agency
66 Stapon Road
Winnipeg, Manitoba
R3C 3M2
Toll-free (information): 1-800-959-5525 T.I.P.S Automated Services 1-800-267-6999
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
TTY (hearing impaired): 1-800-665-0354
Web site:
http://www.cra.gc.ca/menu-e.html
New Brunswick Contact(s):
Bathurst Tax Services Office
Canada Revenue Agency
2nd Floor
201 St. George Street
P.O. Box 8888
Bathurst, New Brunswick
E2A 4L8
Fax: (506) 548-9905
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Moncton Tax Services Office
Canada Revenue Agency
50 King Street
Mail: P.O. Box 1070, Moncton, NB E1C 8P2
Moncton, New Brunswick
E1C 1E9
Fax: (506) 851-7018
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Saint John Tax Services Office
Canada Revenue Agency
126 Prince William Street
Saint John, New Brunswick
E2L 4H9
Fax: (506) 636-9658 (English) / (506) 636-5200 (français)
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Newfoundland & Labrador Contact(s):
Newfoundland & Labrador Tax Services Office
Canada Revenue Agency
Sir Humphrey Gilbert Building
165 Duckworth Street
P.O. Box 12075
St. John's, Newfoundland & Labrador
A1B 4R5
Fax: (709) 754-5928
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
St. John's Tax Centre
Canada Revenue Agency
290 Empire Avenue
St. John's, Newfoundland & Labrador
A1B 3Z1
Fax: (709) 754-3416
Toll-free (information): 1-800-959-5525 T.I.P.S. Automated Services 1-800-267-6999
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
TTY Toll-free (hearing impaired): 1-800-665-0354
Web site:
http://www.cra.gc.ca/menu-e.html
Nova Scotia Contact(s):
Halifax Tax Services Office
Canada Revenue Agency
Ralston Building
1557 Hollis St.
P.O. Box 638
Halifax, Nova Scotia
B3J 2T5
Telephone: (902) 426-5150 (calling from outside of Canada)
Fax: (902) 426-7170
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Tax Services Office
Canada Revenue Agency
47 Dorchester Street
P.O. Box 1300
Sydney, Nova Scotia
BIP 6K3
Telephone: (902) 564-7099
Fax: (902) 564-3095
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Ontario Contact(s):
Barrie Tax Services Office
Canada Revenue Agency
Walk-In Centre Only
81 Mulcaster Street
Barrie, Ontario
L4M 6T7
Fax: (705) 735-3545
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Belleville Tax Services Office
Canada Revenue Agency
11 Station Street
Belleville, Ontario
K8N 2S3
Fax: (613) 969-7845
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Hamilton Tax Services Office
Canada Revenue Agency
150 Main Street West
P.O. Box 2220
Hamilton, Ontario
L8N 3E1
Fax: (905) 546-1615
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Kingston Tax Services Office
Canada Revenue Agency
385 Princess Street
Kingston, Ontario
K7L 1C1
Fax: (613) 545-3272
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Kitchener/Waterloo Tax Services Office
Canada Revenue Agency
166 Frederick Street
Kitchener, Ontario
N2G 4N1
Fax: (519) 579-4532
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Ottawa Tax Services Office
Canada Revenue Agency
333 Laurier Avenue West
Ottawa, Ontario
K1A 0L9
Fax: (613) 238-7125
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Toronto Centre Tax Services Office
Canada Revenue Agency
1 Front Street West,
Toronto, Ontario
M5J 2X6
Fax: (416) 954-5169
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Toronto East Tax Services Office
Canada Revenue Agency
200 Town Centre Court
Scarborough, Ontario
M1P 4Y3
Fax: (416) 973-5126
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Toronto North Tax Services Office
Canada Revenue Agency
Room 1000
5001 Yonge Street
North York, Ontario
M2N 6R9
Fax: (416) 512-2558
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Toronto West Tax Services Office
Canada Revenue Agency
5800 Hurontario Street
P.O. Box 6000
Mississauga, Ontario
L5A 4E9
Fax: (905) 566-6182
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Prince Edward Island Contact(s):
Charlottetown Tax Services Office
Canada Revenue Agency
94 Euston Street
P.O. Box 8500
Charlottetown, Prince Edward Island
C1A 8L3
Fax: (902) 566-7197
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Summerside Tax Centre
Canada Revenue Agency
275 Pope Road
Summerside, Prince Edward Island
C1N 5Z7
Fax: (902) 432-5735
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Quebec Contact(s):
Chicoutimi Tax Services Office
Canada Revenue Agency
Suite 123
100 Lafontaine Street
Chicoutimi, Quebec
G7H 6X2
Fax: (418) 698-5544
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Laval Tax Services Office
Canada Revenue Agency
Suite 100
3131 St-Martin Boulevard West
Laval, Quebec
H7T 2A7
Telephone: (514) 956-6631
Fax: (450) 956-7071
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Montréal Tax Services Office
Canada Revenue Agency
305 René Lévesque Boulevard West
Montréal, Quebec
H2Z 1A6
Telephone: (514) 283-2202
Fax: (514) 496-1309
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Montérégie-Rive-Sud Tax Services Office
Canada Revenue Agency
Suite 101
1000 de Sérigny Street
Montérégie-Rive-Sud, Quebec
J4K 5J7
Fax: (514) 928-5900
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Outaouais Tax Services Office
Canada Revenue Agency
1100 Maloney Boulevard West
Gatineau, Quebec
K1A 1L4
Fax: (819) 994-1103
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Quebec Tax Services Office
Canada Revenue Agency
165 de la Pointe-aux-Lièvres South
Québec, Quebec
G1K 7L3
Fax: (418) 649-6478
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Rimouski Tax Services Office
Canada Revenue Agency
Suite 101, Federal Building
180 Cathédrale Street
Rimouski, Quebec
G5L 5H9
Fax: (418) 722-3027
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Rouyn-Noranda Tax Services Office
Canada Revenue Agency
44 du Lac Avenue
Rouyn-Noranda, Quebec
J9X 6Z9
Fax: (819) 797-8366
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Sherbrooke Tax Services Office
Canada Revenue Agency
50 Place de la Cité
P.O. Box 1300
Sherbrooke, Quebec
J1H 5L8
Fax: (819) 821-8582
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Trois-Rivières Tax Services Office
Canada Revenue Agency
Suite 111
25 des Forges Street
Trois-Rivières, Quebec
G9A 2G4
Fax: (819) 371-2744
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Jonquière Tax Centre
Canada Revenue Agency
2251 René Lévesque Boulevard
Jonquière, Quebec
G7S 5J1
Fax: (418) 548-0846
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
TTY Toll-free (hearing impaired): 1-800-665-0354
Web site:
http://www.cra.gc.ca/menu-e.html
Shawinigan-Sud Tax Centre
Canada Revenue Agency
4695 - 12th Avenue
Shawinigan-Sud, Quebec
G9N 7S6
Fax: (819) 536-7078
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
TTY Toll-free (hearing impaired): 1-800-665-0354
Web site:
http://www.cra.gc.ca/menu-e.html
Saskatchewan Contact(s):
Regina Tax Services Office
Canada Revenue Agency
1955 Smith Street
Regina, Saskatchewan
S4P 2N9
Fax: (306) 757-1412
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Saskatoon Tax Services Office
Canada Revenue Agency
340 - 3rd Avenue North
Saskatoon, Saskatchewan
S7K 0A8
Fax: (306) 652-3211
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Yukon Contact(s):
Northern B.C. and Yukon Tax Services Office
Canada Revenue Agency
280 Victoria Street
Prince George, British Columbia
V2L 4X3
Fax: (250) 561-7869
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
Northwest Territories, Nunavut Contact(s):
See National Contact.
National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Ottawa, Ontario
K1A 0L5
Toll-free (information): 1-800-461-9999
Toll-free (publications): 1-800-959-2221
Web site:
http://www.cbsa.gc.ca/menu-e.html
National Capital Region only
Canada Revenue Agency
333 Laurier Avenue West
Ottawa, Ontario
K1A 0L9
Telephone: (613) 957-8109
Fax: (613) 238-7125
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site:
http://www.cra.gc.ca/menu-e.html
|