Business Registration Online restrictions

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 if the following conditions apply:

• You do not have a valid Social Insurance Number

• You have never filed an income tax return with the CRA

• You already have a business number registered in your name and wish to apply for another business number of the same structure in your name.

• You need a GST account for a business with a mailing address in Quebec.

• You have a non-resident business and wish to apply for a GST account.

• You wish to apply for a corporate income tax account for a business incorporated:
  
  • Federally with Industry Canada;
  • Provincially in Manitoba;
  • Provincially in Nova Scotia; or
  • Provincially in British Columbia.

• You wish to create a 3rd account within the same program (e.g. 3rd GST account).

• You wish to register a bare trust.
  

Please note: Businesses that incorporate federally with Industry Canada or provincially with the provinces of Nova Scotia, New Brunswick, Manitoba or British Columbia will get a Business Number at the time their articles of incorporation are processed. If you are incorporated within one of these jurisdictions and do not know your Business Number, contact your local Canada Revenue Agency office at 1-800-959-5525.

After the CRA mails confirmation of this Business Number (usually within five days), businesses can use it to register for other CRA, Ontario, Nova Scotia, or British Columbia programs (e.g.: GST/HST, Ontario Retail Sales Tax, Workers' Compensation Board of Nova Scotia accounts or British Columbia Provincial Sales Tax).

If none of the above mentioned restrictions apply to you, you can proceed to Business Registration On-line now.