Canada Business Number (BN) FAQ: CRA Registration

The Business Number (BN) is the 9-digit federal identifier assigned by the Canada Revenue Agency (CRA) to every business operating in Canada. This FAQ answers the 18 most common questions about BN registration for newly incorporated CBCA, OBCA, and BCBCA corporations.

Q1. What is a Business Number (BN)?

A 9-digit federal identifier issued by CRA. The BN is the root identifier from which all CRA program account numbers extend: corporate income tax (RC), GST/HST (RT), payroll (RP), import/export (RM), excise (RD), information returns (RZ), and others. A complete CRA program account number takes the form 123456789 RC0001 — 9 digits + 2-letter program identifier + 4-digit reference.

Q2. Is a BN automatically issued when I incorporate?

A BN is issued at the same time the CRA issues the Corporate Income Tax program account (RC). For a federal CBCA corporation, the Online Filing Centre asks during incorporation whether you want to register for CRA program accounts; ticking yes triggers automatic BN issuance. For OBCA and BCBCA incorporations, the provincial registry shares incorporation data with CRA, but the founder typically applies for the BN and program accounts separately at https://www.canada.ca/en/services/taxes/business-number.html.

Q3. When must I register for GST/HST?

Under Excise Tax Act s.240, a business must register for GST/HST when its taxable supplies exceed CAD $30,000 in any 12-month period (the “Small Supplier” threshold). Registration must occur within 30 days of crossing the threshold. Most startups register voluntarily from day 1 to claim input tax credits on incorporation costs, equipment, and rent.

Q4. What is the difference between GST and HST?

• GST (Goods and Services Tax) — federal 5% applied in Alberta, NWT, Nunavut, Yukon, BC (in combination with provincial sales tax), Saskatchewan (with PST), Manitoba (with RST), Quebec (with QST).
• HST (Harmonized Sales Tax) — combined federal and provincial tax in Ontario (13%), New Brunswick (15%), Newfoundland and Labrador (15%), Nova Scotia (15%), Prince Edward Island (15%).

A CRA-registered business charges the rate applicable to the place of supply (where the customer receives the good or service), not where the seller is located.

Q5. Do I need a BN if I’m only selling internationally?

Yes if you incorporate in Canada — every Canadian corporation needs a BN for its corporate income tax obligations under the Income Tax Act. Even if all sales are outside Canada and no GST/HST is collected, the corporation still files a T2 corporate tax return.

Q6. How long does BN registration take?

• Online (CRA Business Registration Online) — same day, instant BN issuance for routine registrations.
• Phone (1-800-959-5525) — same call, BN issued during the call.
• Mail (Form RC1) — 4–6 weeks.
• Through provincial Business Registry (Ontario OBR) — some provinces forward registrations automatically; allow 5–10 business days.

Q7. Can a non-resident director register for a BN?

A non-resident director cannot use the CRA Business Registration Online portal (which requires a SIN). Three workarounds:

• Phone +1-800-959-5525 — speak to a CRA agent who can register manually.
• Mail Form RC1 — paper application with corporation details.
• Authorized representative — a Canadian accountant or lawyer with a RepID can file on the corporation’s behalf.

The corporation receives a BN regardless of director residency. The BN belongs to the corporation, not to any individual.

Q8. What is the CRA “My Business Account” portal?

CRA’s online self-service portal at https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/business-account.html. After BN issuance, register for “My Business Account” to:

• File GST/HST returns;
• View account balances;
• Authorize representatives;
• Make payments;
• Update business information;
• File T2 corporate income tax (with certified tax software).

Access requires a CRA user ID and password or sign-in partner (online banking credentials).

Q9. What records must I keep for the BN?

Under Income Tax Act s.230 and Excise Tax Act s.286, a business must keep books and records sufficient to verify tax obligations for 6 years after the end of the relevant tax year. Records include:

• Sales invoices;
• Purchase receipts;
• Bank statements;
• Payroll records;
• General ledger;
• Corporate minutes and resolutions affecting financial matters.

CRA may inspect records on reasonable notice.

Q10. What is a “RC” program account?

RC = Corporate Income Tax. Issued automatically with the BN for incorporated entities. Annual T2 corporate income tax return must be filed within 6 months of fiscal year-end. Tax owing is due 2 months after fiscal year-end (3 months for Canadian-controlled private corporations claiming the small business deduction).

Q11. What is a “RP” program account?

RP = Payroll. Required when the corporation hires an employee. Triggers obligations to:

• Deduct CPP, EI, and federal/provincial income tax from employee wages;
• Remit to CRA monthly (or accelerated frequencies for larger employers);
• Issue T4 slips by 28 February each year;
• File T4 Summary annually.

Q12. What is a “RT” program account?

RT = GST/HST. Triggers obligations to:

• Charge GST/HST on taxable supplies;
• File GST/HST returns (monthly, quarterly, or annually depending on revenue);
• Remit net GST/HST collected (after input tax credits);
• Maintain GST/HST records for 6 years.

Q13. Can the same business have multiple BN reference numbers?

The BN itself (9 digits) is one per corporation. Multiple reference numbers (e.g., RC0001, RC0002) under the same program letter exist when the corporation has multiple divisions or branches needing separate accounting. Most small corporations operate with single reference numbers (RC0001, RT0001, RP0001).

Q14. Do provincial taxes use the same BN?

Some provinces (Ontario, BC) coordinate program accounts under the federal BN. Others (Quebec) use a separate provincial identifier (NEQ — Numéro d’entreprise du Québec) issued by Revenu Québec. Always verify provincial requirements in addition to the federal BN.

Q15. What happens if I don’t register on time?

Late GST/HST registration can result in:

• Back-tax assessment for the period from the date you should have registered;
• Penalties of up to 25% of net tax owing under Excise Tax Act s.280;
• Interest under Excise Tax Act s.280.1.

Late corporate income tax filing penalties are 5% of unpaid tax plus 1% per complete month, up to 12 months under Income Tax Act s.162(1).

Q16. Can I close a BN if I dissolve the corporation?

Yes. Closing a BN requires:

• Filing all outstanding returns up to the date of dissolution;
• Paying any outstanding amounts;
• Submitting a final return;
• Notifying CRA of the dissolution date.

CRA closes the BN after confirmation.

Q17. What is the CRA Web Access Code?

For some online services (especially T2 filing through certified tax software), CRA issues a one-time Web Access Code by mail to the corporation’s registered office address. Keep mail forwarding active to the registered office to avoid delays.

Q18. How does the BN interact with provincial corporate registrations?

The BN is federal and travels with the corporation regardless of where it is incorporated. An OBCA Ontario corporation has the same federal BN as a CBCA federal corporation; the BN does not change if the corporation continues from one jurisdiction to another. Provincial corporate registry numbers (e.g., Ontario Business Registry corporation key) are separate and do not replace the federal BN.

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Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not Canadian lawyers, paralegals, or notaries.

Sources

• CRA Business Number — https://www.canada.ca/en/services/taxes/business-number.html
• CRA Registering your business — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business.html
• CRA My Business Account — https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/business-account.html
• Excise Tax Act (GST/HST) — https://laws-lois.justice.gc.ca/eng/acts/e-15/index.html
• Income Tax Act — https://laws-lois.justice.gc.ca/eng/acts/i-3.3/index.html
• Justice Laws Website — https://laws-lois.justice.gc.ca/