How it works

The BN is a numbering system that simplifies and streamlines the way businesses deal with the federal government. It is based on the idea of one business, one number. The BN consists of two parts - the Business number and the account identifier. The entire number has 15 characters:

• nine digits to identify the business; and
• two letters and four digits to identify each account a business may have.

In this example, "Business X" wants to register with the CRA for a Business Number, one GST/HST account, and two payroll accounts. The business will receive a:

Business Number	123456789
GST/HST account	123456789 RT 0001
1st payroll account	123456789 RP 0001
2nd payroll account	123456789 RP 0002

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
• 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.

Business X may also want to register with either Ontario or Nova Scotia.

Ontario

Business X may also want to use BRO to register its business name with Ontario. That means that, in addition to the Business Number, the business will receive an Ontario Business Identification Number (BIN) that must be used for Ontario Business Name renewals. Through BRO, the business will also be able to print its Ontario Master Business Licence (MBL).

Any information sent to BRO to apply for the Ontario accounts mentioned above will be forwarded to the Ontario Government for processing.

Nova Scotia

If Business X operates in Nova Scotia, BRO can automatically transfer you to the Nova Scotia Business Registry (NSBR) Web site to complete the registration for Nova Scotia programs.

British Columbia

If a business operates in British Columbia, BRO can automatically transfer you to the OneStop Business Registry Web site to register for British Columbia programs.

Quebec

If Business X operates in Quebec, BRO can automatically transfer you to the Revenu Québec Web site to register for Revenu Québec programs.

Forms and publications

• The Business Number and Your Canada Revenue Agency Accounts pamphlet (RC2)
• Form RC1, Request for a Business Number (BN)
• RC59, Business Consent Form

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site

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