Requirements for registering a Business Number with the CRA in Canada in 2026

A Business Number (BN) is a nine-digit identifier issued by the Canada Revenue Agency (CRA) to businesses and other organizations operating in Canada. It serves as your business’s unique account number with the federal government and is required to open program accounts for GST/HST, payroll deductions, corporate income tax, and import/export activities, among others.

Whether you are a sole proprietor, a partnership, a corporation, or a non-profit organization, you will need a BN before you can collect and remit taxes, hire employees, or trade internationally. The registration process is managed entirely by the CRA and can be completed online, by phone, by mail, or in person at a CRA tax services office.

What this procedure is and what it is for

A Business Number (BN) is the foundation of your business’s relationship with the federal government in Canada. The CRA uses it to identify your business across all federal tax and regulatory programs.

Who needs a BN

You need a BN if you:

• Operate a business that must collect and remit GST/HST (generally once annual revenues exceed $30,000)
• Have employees and must deduct and remit payroll taxes
• Operate a corporation and must file a corporate income tax return
• Import or export commercial goods
• Receive certain federal government payments or contracts
• Register for other CRA program accounts (e.g., registered charity, information returns)

Sole proprietors and partnerships are not automatically required to register, but must do so once they meet any of the thresholds above.

Official body responsible

The Canada Revenue Agency (CRA) is solely responsible for issuing and administering Business Numbers. The CRA operates under the authority of the Income Tax Act and the Excise Tax Act.

Documents required

The exact documents depend on your business structure. Gather the following before you begin.

For all applicants

• Your Social Insurance Number (SIN) — required if you are a sole proprietor or partner (original; do not send a copy by mail unless specifically requested)
• Your full legal name as it appears on a government-issued photo ID
• Your date of birth
• A government-issued photo ID (e.g., Canadian passport, provincial/territorial driver’s licence, or permanent resident card) — for identity verification purposes when registering by phone or in person
• Your business’s legal name and operating (trade) name, if different
• Your business’s mailing and physical address in Canada
• Your business’s fiscal year-end date
• The date your business activities began or will begin
• A description of your main business activity (e.g., retail sale of clothing, software consulting)
• Your estimated annual revenues for the current fiscal year

For corporations

• Certificate of incorporation or articles of incorporation — issued by Corporations Canada (federal) or the relevant provincial/territorial registry (original or certified copy)
• Corporate Access Number (if incorporated federally under the Canada Business Corporations Act)
• Names and SINs or Individual Tax Numbers (ITNs) of all directors

For partnerships

• Partnership agreement (if one exists) — a copy is acceptable
• SINs or ITNs of all partners

For non-profit organizations and charities

• Letters patent or certificate of incorporation from the relevant provincial/territorial authority or Corporations Canada
• Governing documents (constitution and bylaws)

Notes on documents

• No apostille or notarization is required for domestic registrations.
• If your incorporation documents are in French only, an English translation is not required by the CRA, but having both versions on hand speeds up phone or in-person registration.
• Originals are not submitted to the CRA during online or phone registration; you retain them. If registering by mail using Form RC1, attach photocopies of supporting documents — never originals.

Steps to complete the procedure

You can register for a BN through four channels. Online registration is the fastest and most common method.

Option 1 — Online via the CRA Business Registration Online (BRO) portal

1. Go to Business Registration Online (BRO) on the CRA website.
2. Log in with your existing CRA My Business Account credentials, or create a new account using your SIN and personal tax information.
3. Select “Register a new business” and choose the applicable business structure.
4. Enter your business information: legal name, operating name, address, fiscal year-end, start date, and description of activities.
5. Select the program accounts you need (GST/HST, payroll, corporate income tax, import/export).
6. Review all information carefully and submit.
7. Your BN is issued immediately upon successful submission. Print or save the confirmation page.

Option 2 — By phone

1. Call the CRA Business Enquiries line at 1-800-959-5525 (English) or 1-800-959-7775 (French), Monday to Friday, 9 a.m. to 6 p.m. local time.
2. Have all your documents and business information ready before calling.
3. A CRA agent will verify your identity and register your business over the phone.
4. Your BN is provided verbally and confirmed in writing by mail within a few weeks.

Option 3 — By mail using Form RC1

1. Download and complete Form RC1, Request for a Business Number and Certain Program Accounts.
2. Attach photocopies of supporting documents (incorporation certificate, partnership agreement, etc.).
3. Mail the completed form to your nearest CRA tax centre. The address is listed in the form’s instructions.
4. Processing takes 4 to 6 weeks after the CRA receives your form.

Option 4 — In person at a CRA tax services office

1. Locate your nearest CRA tax services office using the CRA office locator.
2. No appointment is required, but calling ahead is recommended as hours vary by location.
3. Bring original documents and photocopies for the agent to verify.
4. Your BN is typically issued on the same day.

Estimated time

• Online or phone: immediate to same day
• In person: same day
• By mail: 4 to 6 weeks

Fees and timelines

• Registration fee: there is no fee to register for a Business Number with the CRA
• Online/phone processing time: immediate — your BN is issued the same day
• Mail processing time: approximately 4 to 6 weeks after the CRA receives your completed Form RC1
• In-person processing time: same day at a CRA tax services office
• Validity of the BN: a Business Number does not expire; it remains assigned to your business permanently, even if individual program accounts (e.g., GST/HST) are later closed
• Written confirmation: the CRA mails a Business Number confirmation letter to your registered business address within a few weeks of registration, regardless of the channel used

Common mistakes and how to avoid them

• Registering under the wrong business structure: selecting “sole proprietor” when you have incorporated, or vice versa, causes delays and may require a correction. Confirm your legal structure before you begin — check your incorporation certificate if in doubt.
• Using a trade name instead of the legal name: the CRA requires your business’s full legal name as registered with the provincial/territorial registry or Corporations Canada. Your operating (trade) name is entered separately. Mixing the two is a frequent source of errors.
• Incorrect fiscal year-end date: once set, changing your fiscal year-end requires a separate request to the CRA and, for corporations, approval under the Income Tax Act. Choose your fiscal year-end carefully before submitting — it does not have to be December 31.
• Failing to register for the correct program accounts at the same time: many businesses register for a BN but forget to simultaneously open the GST/HST or payroll deduction accounts they need. You can add program accounts later, but doing it at registration saves time and avoids penalties for late registration.
• Sending original documents by mail: Form RC1 instructions ask for photocopies only. Sending originals risks losing important documents such as your certificate of incorporation.

Frequently asked questions

Do I need a BN if I am a sole proprietor earning under $30,000 per year? Not automatically. Sole proprietors whose total revenues from all commercial activities are under $30,000 in a single calendar quarter and over four consecutive quarters are considered small suppliers and are not required to register for GST/HST — or for a BN unless they need another program account. However, you may register voluntarily, which allows you to claim input tax credits.

Can I use my BN for provincial tax accounts? Not directly. Provincial tax accounts (e.g., Ontario’s Employer Health Tax, Quebec’s QST) are administered by provincial agencies, not the CRA. Some provinces use the federal BN as a base number for their own accounts, but you must register separately with the relevant provincial authority. Quebec businesses must register for QST with Revenu Québec.

What happens to my BN if I close my business? Your BN itself is never cancelled — it remains on file with the CRA permanently. However, you must close each individual program account (GST/HST, payroll, etc.) by contacting the CRA. Failing to close accounts can result in ongoing filing obligations and penalties.

I incorporated federally. Do I still need to register for a BN separately? Yes. Incorporating with Corporations Canada gives you a corporate registration number, but it does not automatically create a CRA Business Number or open any tax program accounts. You must register with the CRA separately through BRO, by phone, by mail, or in person.

How do I add a GST/HST account after I already have a BN? Log in to My Business Account on the CRA website, select your business, and choose “Add a program account.” You can also call the CRA Business Enquiries line or submit a new Form RC1 indicating the additional account needed.

What to do next

The most important step is to confirm your business’s legal structure and gather your incorporation documents or SIN before you begin. Once you have those, online registration through the CRA’s Business Registration Online portal takes less than 30 minutes and gives you your BN immediately.

Keep your BN confirmation letter in a safe place — you will need your BN for every interaction with the CRA, including filing returns, making payments, and corresponding about your accounts.

Requirements and procedures can change. Always verify the current requirements directly with the Canada Revenue Agency before you begin. The official starting point is canada.ca/en/revenue-agency, or call the CRA Business Enquiries line at 1-800-959-5525.