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Importer/Exporter Account Number

Canada Border Services Agency (CBSA)

Last Verified: 2005-05-09

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



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