How to register for a CRA business number and program accounts in Canada

What is a CRA business number?

A business number, or BN, is the unique 9-digit identifier used for a business or legal entity when dealing with the Canada Revenue Agency and participating government programs.

A business can have only one BN. When the business registers for CRA program accounts, the CRA adds a two-letter program identifier and a four-digit reference number to the same 9-digit BN.

For example, a GST/HST program account uses RT, payroll deductions uses RP, corporation income tax uses RC and information returns uses RZ.

Do you need a business number in Canada?

Not every business needs to obtain a BN immediately. The CRA states that you need a BN when you need a GST/HST, payroll or another CRA program account, or when you incorporate your business.

If your business is unincorporated, you generally need a BN only when you register for CRA program accounts.

Can a business have more than one BN?

No. A business or legal entity can have only one business number. If you already have a BN, new CRA program accounts are added to that existing number.

Do not register for another BN simply because you are opening a new GST/HST, payroll or other program account.

Check whether you already have a business number

You may already have a BN even if you do not remember applying directly to the CRA.

A BN may already exist if you incorporated federally, registered or incorporated in a participating province, previously registered with the CRA, or started a Business Registration Online session that ended before you completed the process.

The CRA recommends checking your business records, CRA correspondence and your CRA account before attempting to create another BN.

Which provincial registrations can automatically provide a BN?

The CRA states that businesses registering or incorporating in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island and Saskatchewan receive a BN through the applicable provincial registration process.

Businesses registering in Newfoundland and Labrador, the Northwest Territories, Nunavut, Quebec or Yukon do not receive a BN through that provincial or territorial registration and may need to register separately with the CRA when a BN is required.

What happens when you incorporate federally?

When a federal incorporation is approved through Corporations Canada, the corporation receives a BN and a corporation income tax program account. You therefore do not register separately with the CRA for another BN or another initial RC account.

You can later add other CRA program accounts, such as GST/HST or payroll, to the same BN when required.

What information do you need to register for a BN?

Before starting, gather the personal and business information CRA may request. This can include the names, titles and telephone numbers of owners, Social Insurance Numbers of owners, legal and operating names, mailing and physical addresses and the type of business.

You may also need to describe the major business activity, identify the main products or services and estimate the percentage of revenue attributable to those activities.

For an incorporated business, be ready to provide the incorporation date, jurisdiction and certificate number.

How to register for a CRA business number online

Canadian resident businesses generally register through Business Registration Online, commonly called BRO. The CRA describes online registration as the fastest and easiest method for obtaining a BN and eligible CRA program accounts.

Since July 14, 2026, BRO is accessed through a CRA account. You must sign in using an accepted CRA sign-in method before starting the registration.

How to access Business Registration Online in 2026

From the welcome page of your CRA account, select Add account, choose Business account and then select Register a business. Follow the prompts to continue to Business Registration Online.

BRO is generally available daily except during the CRA's scheduled maintenance period between 3 a.m. and 6 a.m. Eastern Time.

Can you save a BRO application and finish it later?

No. The CRA states that information entered during the BRO registration process cannot be saved. The session also times out after 10 minutes of inactivity, so gather the required information before you begin.

How long does it take to get a CRA business number?

When a Business Registration Online application is completed successfully, the CRA states that you can receive the BN and eligible program account details immediately.

Save or print the confirmation before leaving the service. The CRA specifically notes that a BN obtained through BRO will not be sent separately to you.

If your situation requires registration by mail, the online immediate-result timing does not apply. The CRA does not publish one universal processing time for every mailed BN and program-account registration scenario.

How much does it cost to get a business number?

The CRA does not charge a registration fee to obtain a business number through its registration process.

This is separate from provincial incorporation, federal incorporation, licences, permits, taxes or other business obligations that may involve their own fees.

Which CRA program accounts can you open with BRO?

The current resident-business registration service allows eligible users to register for a BN and several program accounts, including GST/HST with the exception of Quebec-administered GST/HST accounts, payroll deductions, corporation income tax, registered charity, information returns, luxury tax, underused housing tax and global minimum tax accounts where the applicable requirements are met.

Having a BN does not automatically mean you need every program account. Each program has separate registration thresholds, eligibility rules and reporting obligations.

What does a CRA program account number look like?

A CRA program account number combines the 9-digit BN, a two-letter program identifier and a four-digit reference number.

For example, a first GST/HST account can appear as 123456789RT0001 and a first payroll deductions account as 123456789RP0001.

Do you automatically get a GST/HST account with a BN?

No. A BN and a GST/HST account are not the same thing. Registering for a BN does not by itself mean the business is registered for GST/HST.

You must determine separately whether GST/HST registration is mandatory or whether you are eligible to register voluntarily. If registration is required, the GST/HST RT program account is added to your BN.

What if your business is in Quebec?

If your business is physically located in Quebec, GST/HST registration and administration are generally handled by Revenu Québec rather than through the standard CRA GST/HST registration in BRO.

You may still use CRA registration services for a BN and other applicable federal program accounts.

Can every business use Business Registration Online?

No. BRO cannot process every registration situation. The CRA states that BRO cannot be used to reactivate a previously closed program account, register a business owned by another business, register a business when the owner or director is deceased, or register a Canadian business that has only non-resident owners.

Additional restrictions can apply to particular program accounts and particular applicant types.

What if you have a temporary SIN starting with 9?

Canadian residents with a temporary SIN beginning with 9 can use BRO for a BN and most CRA program accounts. For GST/HST registration, the CRA identifies additional restrictions: sole proprietors with a temporary SIN use BRO, while directors, partners and trustees with a temporary SIN must use the CRA's mail registration process for that account.

What if you cannot register through BRO?

If a Canadian resident business cannot complete registration online, the CRA provides a mail option for eligible registrations.

Form RC1, Request for a Business Number and Certain Program Accounts, can be used to register for a BN and specified program accounts including GST/HST, payroll deductions, corporation income tax, registered charity and information returns. Complete the applicable sections and mail the signed form to the appropriate CRA tax centre.

Some program accounts have their own separate registration forms or systems and cannot be opened through Form RC1.

Do non-residents use the same BN registration process?

No. This procedure covers Canadian resident businesses. The CRA provides a separate non-resident business registration process for businesses incorporated or located outside Canada, people without a SIN and certain people whose SIN begins with 0.

Is an import-export account registered through the CRA?

The import-export RM program is now administered by the Canada Border Services Agency rather than the CRA. Since October 21, 2024, businesses use the CBSA Assessment and Revenue Management system, known as CARM, for import-export program registration.

Depending on the type of business, a business without a BN may obtain the BN through CARM or Business Registration Online before or during the import-export registration process.

What should you do after receiving your BN?

Save the 9-digit number with your permanent business records and use the same BN when registering for additional CRA program accounts in the future.

Then complete any program-specific registrations your business actually requires. Depending on your activities, this can include GST/HST, payroll deductions, corporation income tax, information returns or other accounts.

Receiving a BN does not by itself register a business name, incorporate a business, provide a municipal licence or satisfy every provincial or federal regulatory requirement.