Business Number (BN)

Corporate

A Business Number is the unique nine-digit identifier the CRA assigns to a business, to which program accounts like GST/HST, payroll and corporate income tax are attached.

The Business Number is your company's single identifier with the CRA and many other government programs. To the nine-digit BN, you add two-letter program account identifiers: RT for GST/HST, RP for payroll, RC for corporate income tax, and others for import/export.

Registering for a BN is the first step in setting up most of a business's CRA obligations. A corporation receives one on incorporation or when it first needs a program account; a sole proprietor registers when they need GST/HST or payroll accounts.

Example

A new corporation gets Business Number 123456789. It adds an RT account for HST, an RP account for payroll, and an RC account for its T2, all under the same nine-digit BN.

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Business Number (BN) Frequently Asked Questions

Common questions regarding our compliance workflows and service guarantees.

A specific CRA account attached to your Business Number, identified by a two-letter code: RT for GST/HST, RP for payroll, RC for corporate income tax, and so on.
You need one once you register for GST/HST, payroll or certain other accounts. Very small sole proprietors below the GST/HST threshold with no employees may not need one yet.
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