What is Business Number (BN)?
A Business Number is a unique 9-digit identifier issued by the Canada Revenue Agency to identify a business or legal entity. The BN is the root identifier to which CRA program accounts are added: RC (corporation income tax), RT (GST/HST), RP (payroll deductions), and RM (import/export). All CRA business filings and remittances use the BN and program account suffix.
Current Rate (Continuously valid)
N/A (free government registration)
Example
A new Ontario corporation receives BN 123456789. Its CRA accounts become: 123456789 RC0001 (corporate income tax), 123456789 RT0001 (GST/HST, registered when taxable sales exceed CAD 30,000), 123456789 RP0001 (payroll, opened when first employee is hired). Each account is filed and remitted separately.
How Business Number (BN) works in Canada
The Business Number (BN) is the cornerstone of a business's identity with the Canada Revenue Agency. It is analogous to a Social Insurance Number (SIN) for individuals, but for businesses and legal entities.
**How to obtain a BN**
A BN is assigned automatically when a corporation is incorporated federally through Corporations Canada or provincially through the relevant provincial registry. Sole proprietors and partnerships obtain a BN by registering with CRA directly through BizFile+ (online), by phone, or in writing. When registering online, a BN and the requested program accounts are issued immediately in most cases.
**Program account suffixes**
The full CRA account number consists of the 9-digit BN plus a 2-letter program identifier and 4-digit reference number. The most common program accounts are: RC (Corporate income tax), RT (GST/HST), RP (Payroll source deductions), RM (Import/Export). A corporation that has multiple payroll accounts (for example, separate payroll runs for different locations) would have RP0001, RP0002, etc.
**When each program account is needed**
The RC account is required for all corporations (even those with no income). The RT account is required when taxable sales exceed the CAD 30,000 small supplier threshold or when voluntary registration is chosen. The RP account is required as soon as the first employee is hired and payroll deductions must be remitted. The RM account is required when importing goods into Canada or exporting under certain programmes.
**Provincial registrations**
The federal BN is separate from provincial business registrations. Incorporating in Ontario also requires registering with the Ontario Business Registry for provincial tax purposes. Businesses that operate in multiple provinces may need to register in each province separately. The federal BN is used for all federal CRA purposes; provincial tax accounts have their own numbers.
**Sharing your BN**
Your BN (and specifically the RT account number for GST/HST) must appear on all tax invoices issued to registered customers who want to claim ITCs. The GST/HST number is the RT account number in the format 123456789 RT0001. Customers need this number to support their ITC claims on their own GST/HST returns.
Related terms
The T2 is the annual corporate income tax return filed with the Canada Revenue Agency by all Canadian resident corporations and certain non-resident corporations with a taxable presence in Canada. The return is due within 6 months of the corporation's fiscal year-end. The balance of corporate tax owing is due 2 months after year-end (3 months for eligible CCPCs).
GST (Goods and Services Tax) is a 5% federal tax on most goods and services supplied in Canada. In participating provinces, GST is combined with the provincial sales tax into the Harmonized Sales Tax (HST): Ontario 13%, New Brunswick, Nova Scotia, Newfoundland and Labrador, and PEI 15%. Businesses must register once taxable sales exceed CAD 30,000.
The Canada Pension Plan is Canada's mandatory public pension scheme for employed and self-employed workers. In 2025, both employer and employee each contribute 5.95% on earnings between CAD 3,500 and CAD 71,300 (the Year's Maximum Pensionable Earnings). A second tier (CPP2) applies 4% on earnings between CAD 71,301 and CAD 81,200. Self-employed individuals pay both sides.
Employment Insurance is Canada's federal programme providing temporary income support to workers who lose their jobs or cannot work due to illness, pregnancy, or caregiving. Employees pay 1.64% on insurable earnings up to CAD 65,700 (2025), and employers pay 1.4 times the employee rate (2.296%). Quebec employees pay a reduced rate due to the Quebec Parental Insurance Plan.
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