Business Number - BN

The Business Number (BN) is a federal numbering system which is assigned to a business (one business, one number) to deal with the Canada Revenue Agency (CRA).

Eligibility Criteria

Not all businesses require a Business Number (BN). You only need a BN if you require any one of the following business accounts:

• GST/HST
• Payroll
• Corporate income tax
• Import/Export

Summary

The Business Number (BN) is a 9-digit identifier used in Canada to which businesses can register program accounts with the Canada Revenue Agency (CRA). This number should be used when communicating with the CRA about accounts you have or wish to create.

How do I get a Business Number?

Internet

Business Registration Online is a service that allows you to register for a BN or a CRA account via the Internet. You can also register for some provincial programs accounts at the same time. Businesses that do not have complex registration requirements can use this service.

Telephone

You can register for a BN and CRA account(s) by calling the Business Enquiries line.

Mail

You can register for a Business Number (BN) and CRA accounts by completing Form RC1, Request for a Business Number (BN), and mailing or faxing it to your tax services office.

Quebec

If you operate your business in Quebec, you will have to register your GST/HST account(s) with the Ministère du Revenu du Québec (MRQ). To register your payroll, import/export, or corporate income tax accounts, you must still contact the CRA. 

Contact the MRQ by calling, toll-free 1-800-567-4692, or by visiting the MRQ Web site.

Before you register

Before you start to register, you need to know the following information:

• Social insurance number (SIN)
• Business structure
• Name
• Location
• Business activity
• Contact person / representative
• Obligations
• Sales estimate / reporting period
• Fiscal year-end
• Effective date
• Accounting periods
• Books and records

The CRA is requesting that all new registrants provide the social insurance number (SIN) of at least one owner/director and the business activity of the business when registering.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Canada Revenue Agency
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