Business Number (BN) and CRA Program Accounts

A Business Number (BN) is a unique 9-digit number that the Canada Revenue Agency (CRA) assigns to your business. It is used to interact with federal, provincial, and territorial governments for various programs, including tax reporting and other business-related services.

Your BN is important for managing your business tax obligations, interacting with the CRA, and applying for other government programs.

Key Uses of Your Business Number:

• Registering for tax programs with the CRA (e.g., GST/HST, payroll deductions).
• Applying for government-funded programs and benefits.
• Filing taxes and managing business taxes with the CRA.

Learn more about Business Numbers and CRA Programs

To get a Business Number (BN), you need to register with the Canada Revenue Agency (CRA). The registration process is simple, and you can complete it online, by phone, or by mail.

Steps to Register for a Business Number:

1. Step 1: Gather required information about your business, including legal name, business structure, and business activities.
2. Step 2: Complete the online registration form on the CRA website, or contact the CRA by phone or mail.
3. Step 3: Submit your registration and wait for confirmation of your BN, which will be sent to you.

Once registered, you will receive your Business Number, and you can begin using it for various business-related transactions with the CRA and other government services.

Registration Resources:

• Register for a Business Number
• CRA Business Registration Information

Once you have a Business Number, you may need to register for various CRA program accounts, such as GST/HST, payroll deductions, and corporate income tax.

How to Register for a CRA Program Account:

1. Step 1: Identify which CRA program accounts your business needs. This depends on your business activities (e.g., if you collect GST/HST or have employees).
2. Step 2: Register online using the CRA’s Business Registration Online (BRO) service, or call the CRA to register by phone.
3. Step 3: Follow the CRA’s instructions to provide the necessary information and complete the registration for each account.

Each program account has different requirements, so be sure to understand what your business needs for tax compliance and reporting purposes.

Useful CRA Links:

• GST/HST Registration
• Payroll Deduction Program
• Corporate Income Tax Program

If your business changes in any way, such as changing its legal name, structure, or the programs it participates in, you must notify the CRA to update your Business Number and related accounts.

Types of Changes You Need to Report:

• Changing the legal name of your business.
• Changing your business structure (e.g., from a sole proprietorship to a corporation).
• Updating contact information or adding/removing CRA program accounts (e.g., adding GST/HST registration).

To report changes, you can either update your business information online through your CRA My Business Account or contact the CRA directly.

How to Report Changes:

1. Step 1: Log in to your CRA My Business Account or use the CRA’s online service for business changes.
2. Step 2: Provide the necessary details about the changes to your business.
3. Step 3: Submit the changes and await confirmation from the CRA.

Manage Changes to Your Business Number