Importer/Exporter Account Number

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 (CBSA). 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:

• telephone, toll-free, 1-800-567-4692;
• Internet:  http://www.revenu.gouv.qc.ca/eng/ministere/index.asp

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

Quebec Contact(s):
Chicoutimi Tax Services Office
Canada Revenue Agency
100 Lafontaine Street
Chicoutimi, Quebec  G7H 6X2
Fax: 418-698-6387
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
3400 Jean-Béraud Avenue
Laval, Quebec  H7T 2Z2
Fax: 514-956-7071
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
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
3250 Lapinière Boulevard
Brossard, Quebec  J4Z 3T8
Fax: 450-926-7100
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

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.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