CRA Business Number in Canada: Registration Guide

A Business Number (BN) is the identifier the Canada Revenue Agency uses to track a business across its tax and program obligations, but most new owners encounter it only when something forces the question — incorporating, hiring, or crossing the GST/HST threshold. The format, the program accounts attached to it, and the way you register have all been streamlined, and since July 2026 registration runs through a CRA account rather than a standalone portal. This guide covers what a BN is, who needs one, how to register step by step, how to tell it apart from a GST/HST or corporation number, and what to set up once you have it.

Key Takeaways

A Business Number (BN) is a unique 9-digit identifier the CRA assigns to a business or legal entity; a program account number adds a 2-letter program identifier and a 4-digit reference number to that BN.
Not every business needs a BN immediately — incorporating, or registering for a CRA program account such as GST/HST or payroll, is what typically creates one.
Since July 14, 2026, Business Registration Online (BRO) is only available through a CRA account, where you register for a BN and the program accounts you need.
Most businesses must register for GST/HST once taxable sales exceed CA$30,000 over four consecutive calendar quarters; taxi and commercial ride-share drivers must register immediately regardless of revenue.
Once the BN is in place, set up the payment, collection and supplier-payment processes the business actually runs on — PhotonPay carries the cross-border side for businesses that trade internationally.

What Is a CRA Business Number in Canada?

A Business Number is a unique 9-digit number the CRA assigns to identify a business or legal entity for its interactions with federal, provincial, territorial and other government programs. One business gets one BN, and that same BN stays with it as it adds or removes program accounts over time. The CRA issues the BN; it is not the same as a provincial business registration number, and numbers like the Ontario Business Identification Number (BIN) or the Quebec Enterprise Number (NEQ) cannot be used in its place.

A BN on its own identifies the business. The accounts a business reports through — GST/HST, payroll, corporate income tax — are attached to it as program accounts, each with its own registration and reporting requirements.

What Does a CRA Business Number Look Like?

A CRA program account number has three parts: the 9-digit BN, a 2-letter program identifier showing the account type, and a 4-digit reference number that distinguishes multiple accounts of the same type. If a business does not yet have a BN, it receives one when it registers for its first program account.

The CRA's own example: a jewellery seller who passes the GST/HST threshold receives 123456789 as a BN and 123456789 RT 0001 as the GST/HST program account number. When the same business later hires an employee, it reuses the BN and receives 123456789 RP 0001 for payroll.

Identifier	Account	Used for
RT	GST/HST	Collecting and reporting GST/HST
RP	Payroll deductions	Employer remittances
RC	Corporation income tax	Incorporated business income tax
RM	Import-export	Customs (administered by the CBSA since October 21, 2024)
RZ	Information returns	T5, T5018, TFSA and similar filings
RR	Registered charities	Charity registration

Who Needs a Business Number in Canada?

A business needs a BN when it has to interact with the CRA through a program account — not simply because it exists. The trigger is usually incorporation, hiring employees, or reaching the GST/HST registration threshold.

Incorporated Businesses

A corporation needs a BN for its corporate income tax (RC) program account, and federal incorporation may result in a BN being assigned through the registration process. Before applying, a corporation should check whether it already holds a BN from incorporation or an earlier registration, because applying again can create a duplicate. The CRA directs businesses to confirm existing records first.

Sole Proprietors and Partnerships

A sole proprietor or partnership does not automatically need a BN just because it operates. The need appears when the business registers for a CRA program account — most often GST/HST once taxable sales cross the threshold, or payroll once it hires. A sole proprietor with no employees and taxable sales under CA$30,000 can operate without one. The threshold is calculated on worldwide taxable supplies, and for a sole proprietor it includes revenues from all of the owner's businesses and associates.

Non-Resident Businesses Operating in Canada

Non-resident businesses may need a BN or CRA program accounts depending on their Canadian activities — commonly GST/HST registration when they make taxable supplies in Canada. For GST/HST, a non-resident may need to provide the type of products or services, a filing method (simplified or normal), Canadian banking information, and addresses in Canada. Non-residents registering for an information returns (RZ) program account use the CRA's Non-Resident Business Number and Account Registration Web Form rather than Form RC1. The CRA's non-resident registration guidance sets out the current requirements.

How to Get a CRA Business Number in Canada

Registration runs through Business Registration Online (BRO), and since July 14, 2026, BRO is only available through a CRA account. The steps below follow that route; once the BN is issued, payment-side setup through providers like PhotonPay can proceed in parallel.

Step 1: Prepare Your Business Information

Have the following ready before you start, because the session will ask for most of it: legal and operating business names; mailing and physical addresses; business structure (sole proprietor, partnership, corporation, trust); name, title and phone number of owners; Social Insurance Number of owners; description of the major business activity; main products or services with estimated percentage of revenue; and, if applicable, incorporation date, jurisdiction and certificate number. If you already hold a 9-digit BN, have it available to verify against the CRA's records.

Step 2: Sign In to Your CRA Account

Access BRO by signing in to your CRA account. The appropriate account and authorization depend on whether you are the business owner or an authorized representative acting on the business's behalf. If your temporary SIN starts with 9, the CRA requires you to use BRO, which issues the BN and program accounts instantly.

Step 3: Register Through Business Registration Online

Follow the prompts to select the business structure and the program accounts you need. If you do not yet have a BN, one is assigned as part of the registration. For GST/HST, you may also need the effective date of registration, fiscal year-end and reporting period; for payroll, the number of employees, expected annual salaries, first pay date and pay frequency.

Step 4: Save Your Business Number and Confirmation

Save or print the BN and registration confirmation at the end of the session. The BN is what you will provide on subsequent CRA interactions, on invoices where a GST/HST number is required, and to financial service providers such as PhotonPay that ask for it during onboarding.

What If You Cannot Register Online?

If online registration is not possible, the CRA provides Form RC1, Request for a Business Number and Certain Program Accounts, which covers GST/HST, payroll, corporate income tax and import-export. The CRA's business registration pages set out which method applies to a given situation, and non-residents follow a separate web-form route for certain accounts. Check the CRA's current instructions before relying on a paper form, because the standard route is online.

CRA Business Number vs. GST/HST Number vs. Corporation Number

These identifiers are easy to confuse because they all attach to "the business," but they come from different authorities and serve different purposes. A GST/HST account number is a program account built on the BN; a corporation number is a separate identifier issued by the federal or provincial corporate registry at incorporation.

Identifier	What it identifies	Issuing authority	Main purpose
CRA Business Number (BN)	Business or legal entity	CRA	Identifying a business for government programs
GST/HST account number	GST/HST program account	CRA	GST/HST registration and reporting
Payroll account number	Payroll deductions program account	CRA	Payroll deductions and remittances
Corporation number	Incorporated legal entity	Federal or provincial/territorial registry	Corporate registration and legal records

A business holds one BN and may attach several program accounts to it; the corporation number exists independently and is not issued by the CRA.

How to Find or Verify Your CRA Business Number

If you are adding program accounts or onboarding with a payment provider such as PhotonPay, you must provide your existing BN. Before applying for a new one, check the places it already appears:

Letters and notices received from the CRA for the business.
Confirmation saved or printed at the end of a BRO session.
The Welcome page of CRA My Business Account, if it has been added to your CRA account.
Online business registries — Corporations Canada for federally incorporated businesses, the Ontario Business Registry, and Canada's Business Registries for federal corporations and limited partnerships in certain provinces.
Onboarding records from financial service providers such as PhotonPay that requested the BN during account setup.

If none of those locate it, contact the CRA's business enquiries line at 1-800-959-5525 (Canada and the United States); non-residents can request a callback from a tax specialist through the CRA's non-resident GST/HST enquiries form. A business should avoid applying for a duplicate BN before checking these records.

What to Set Up After Getting Your CRA Business Number

A BN is a tax identifier, not an operating setup. Once it is in place, the practical work is registering the program accounts the business actually needs and building the payment processes it runs on — domestically and, for businesses that trade internationally, through PhotonPay.

Register for the CRA Program Accounts Your Business Needs

GST/HST (RT) — required once you exceed the CA$30,000 small-supplier threshold over four consecutive calendar quarters; taxi and commercial ride-share drivers must register immediately. Voluntary registration is also available if you want to claim input tax credits.
Payroll deductions (RP) — required once you have employees.
Corporation income tax (RC) — required for incorporated businesses.
Import-export (RM) — for importers, exporters and customs brokers; administered by the CBSA.
Cross-border payment setup — if the business pays overseas suppliers or contractors, register the BN with a payment provider such as PhotonPay before the first international payout.

Once taxable sales cross the threshold in a single calendar quarter, registration is required no later than the day of the supply that pushed you over, and the CRA expects registration within 29 days of that effective date.

Set Up Business Payment and Cash Flow Operations

A BN does not move money. Separately from registration, a business needs to separate business and personal financial activity, choose how it collects from customers, and decide how it pays suppliers, contractors and employees. For businesses that also serve customers or pay suppliers outside Canada, the cross-border side is where cost and delay usually appear — and where PhotonPay fits.

Multi-asset wallets — Photon Wallet holds and manages business funds across supported currencies and assets in one place.
Global payouts — Movement pays overseas suppliers, contractors and partners on eligible local rails.
Currency conversion — PhotonPay Convert converts between supported currencies before funds are deployed.
Payment acceptance — PhotonPay Checkout collects from domestic and international customers through supported methods.

If your business needs to collect from international customers and pay overseas suppliers after registration, register with PhotonPay to set up a multi-asset business account on one platform.

Frequently Asked Questions

Is a CRA Business Number mandatory for every business in Canada?

No. A business needs a BN when it registers for a CRA program account such as GST/HST or payroll, or when it incorporates federally. A sole proprietor with no employees and taxable sales below the CA$30,000 small-supplier threshold can operate without one. The trigger is the program account or incorporation, not simply operating a business.

How many digits are in a Canadian Business Number?

Nine. The BN itself is a unique 9-digit number. A CRA program account number extends it with a 2-letter program identifier and a 4-digit reference number, for example 123456789 RT 0001 for a GST/HST account.

How long does it take to get a CRA Business Number?

Through Business Registration Online, the BN and program accounts are issued at the end of the session, often immediately. If a temporary SIN starting with 9 is used, the CRA issues the BN instantly through BRO. Paper registration via Form RC1 takes longer because it is processed manually.

Can I get a CRA Business Number online?

Yes. Since July 14, 2026, Business Registration Online is only available through a CRA account; you sign in and complete registration online. Form RC1 remains available as an alternative where online registration is not possible, but online is the standard route.

Can a non-resident business get a Canadian Business Number?

Yes, when its Canadian activities require a CRA program account, commonly GST/HST on taxable supplies made in Canada. Non-residents may need to provide Canadian banking information and addresses in Canada, and they use the CRA's Non-Resident Business Number and Account Registration Web Form for certain accounts such as information returns (RZ). The CRA's non-resident registration guidance sets out the current requirements.

Conclusion

A CRA Business Number is the identifier that ties a Canadian business to its tax and program obligations, and for most owners it arrives the moment they incorporate, hire, or cross the GST/HST threshold. The mechanics are now straightforward: sign in to a CRA account, register through BRO, save the BN, and add only the program accounts the business actually needs. The BN itself does not run the business — payment collection, supplier payouts and cross-border flows are set up separately, and for internationally trading businesses PhotonPay carries that side alongside the domestic relationship — collecting from customers, converting between currencies, and paying suppliers on eligible local rails.

Confirm current CRA procedures before filing, because registration rules change.

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