File your taxes with confidence
You’re finally self-employed and in control of your own schedule and income— congratulations! Or perhaps you’ve decided to start a side gig to pull in some extra cash. Great news! Amid all this excitement, you may have heard about something called a business number (BN)—but maybe you’re not exactly sure what it is?
Wonder no more. Here’s everything you need to know about registering for a BN as a self-employed person or small-business owner.
Get your maximum refund, guaranteed*.
A business number, or BN, is a 9-digit number issued by the Canada Revenue Agency (CRA) to businesses and self-employed persons . The CRA uses the BN as a standard identifier for your business. Each BN is unique to a business or legal entity.
You need a business number if you’re a sole proprietor or if you’re in a partnership and require what the CRA refers to as “ program accounts .” Program accounts include GST/HST, payroll, and import/export accounts.
The most common program accounts are:
Registering for a CRA program account will get you a business number if you don’t already have one. If you do have one, the CRA program account will be added to your business number. Your business will only ever have 1 business number, and the program code or reference number that’s added to the end indicates which type of account your company has.
You’ll need a BN if your business is incorporated . And you might also need a business number to interact with other federal, provincial, and municipal governments in Canada.
You can register directly with the CRA using Business Registration Online (BRO).
Alternatively, you will get a BN automatically if you do any of the following:
If you already have a business number and you want to change the legal ownership or structure of your business, you may have to register for a new business number. For more information, go to “Changes to your business and Canada Revenue Agency program accounts.”
The GST/HST is not the same as a business number. The 9-digit business number always stays the same, and the goods and services tax (GST)/harmonized sales tax (HST) number is appended to the end of it.
If you operate a small company that sells less than $30,000 in goods or services each year, you’re not required to register for a GST/HST number. You would still have your unique business number—but it wouldn’t have the added GST/HST identifier.
The business number is a unique number comprised of 9 digits. So it might look something like this:
If the business also has CRA program accounts, the business number will have 2 letters and 4 numbers attached to it.
A CRA program account number has three parts:
Here’s a possible example:
Company ABC has a payroll account for regular employees, one for contract employees, and one for employee bonuses—three in total—thus it would have payroll accounts registered with the CRA that look like this:
Now let’s say Company XYZ is a sole proprietorship that has surpassed the $30,000 small supplier threshold, so it must begin collecting and remitting GST/HST. The company also has one or more employees and needs a payroll deductions program account. Once registered, the business will receive a:
If the business later incorporates, it will need to register for a corporation income tax account. That identifier will be added to its existing business number:
H2: What other CRA program accounts are there?
While you may not need other program accounts as a self-employed professional, it’s good to know they exist.
For example, a business that files information returns, such as a return for a Tax-Free Savings Account (TFSA), T5 (Return of Investment Income), or T5013 (Partnership Return) , may also need an information return (RZ) business account.
Certain businesses may need additional program accounts, such as:
For complete details on business number registration, visit the CRA webpage .
