What is a business number?

A business number (BN) is a unique 9-digit number assigned by the Canada Revenue Agency (CRA) to a legal entity conducting business. It is part of a 15-digit CRA program number that both businesses and NGO’s use to report to the CRA on their economic activities. The BN is also what you put on your invoices to charge the federal tax to your customers.

Why does your business need a BN? 

In order to access CBSA’s new CARM Client Portal that will be released shortly, a BN is required to create a user account and access all its features. That number also serves as a tax ID for your business, allowing you manage your transactions, estimate taxes, request rulings on the upcoming portal.
Another reason why you need a BN is to regularly manage your different CRA accounts such as payroll, corporate income tax, sales tax, or import/export tax. Plus, a BN comes in handy when you have to interact with other federal, provincial, or municipal governments.
Lastly, a BN will allow you to incorporate your business. So why wait?

The BN and the Different CRA Programs

A BN is made of first nine digits, the business number, followed by a two-letter program identifier (RM for import/export, RP for payroll deductions, etc.), and a 4-digit reference number. It is the reference number that allows a company to open multiple accounts for the same type of program.
For example, a company’s import/export account number might be 556677889 RM 0001. That type of BN is featured on customs declarations (or B3’s) when goods are imported into Canada by a given company.
Find out more on BN’s for commercial imports on CBSA’s website here.

Changing your business number

Your business number is unique to your legal entity. Thus, if a change in legal ownership or in the structure of your business occurs, you will have to register for a new one, just like the sale or closing of your business will require you contact the CRA in order to close your different accounts and give up your number.

How to register for a business number

A business number is assigned to you as a part of other registration processes such as:

• • incorporating your business federally or in the following provinces:
    • British Columbia
    • Manitoba
    • Nova Scotia
    • Ontario
    • Saskatchewan
    • New Brunswick
    • Prince Edward Island
    • N.B. The province of Quebec uses a 10-digit number, the Québec enterprise number (NEQ) to identify businesses. So, the HST and GST for Quebec businesses are managed by Revenu Québec.

• • registering through Business Registration Online (BRO)

• registering for any of the CRA program accounts:
  • GST/HST (RT): if your business collects Goods and Services tax and Harmonized sales tax
  • Payroll deductions (RP): to calculate deductions from your employee’s pay
  • Corporation income tax (RC): to file your income tax if your business is incorporated
  • Import/export (RM): to process the goods your company imports or ships overseas

Find out more on business numbers and the various CRA program accounts on the CRA website.