Register a CRA Business Number
Register with the Canada Revenue Agency for a 9-digit Business Number (BN), with optional GST/HST, payroll, and import/export program accounts.
$99 CAD + applicable tax. Filed within 1–2 business days.
Entity Details
Who or what is being registered for the BN.
Get a CRA business number online
Korporex prepares and submits business number (BN) registrations with the Canada Revenue Agency, together with the program accounts you select, such as GST/HST, payroll and corporate income tax. You tell us who is registering, which accounts you need and when they should take effect, and we handle the registration and send you the result. For a full explanation of how the BN works, read our guide on how to get a CRA business number.
Who this service is for
- Sole proprietors and individuals who need a GST/HST or payroll account for the first time.
- Partnerships that need a business number and their first program accounts.
- Corporations that do not yet have a business number or need to register for program accounts.
What we file and what you provide
We prepare the CRA registration for the business number and each program account you choose. You provide the legal name of the individual, partnership or corporation, the entity type, its address, the date the registration should take effect, your expected gross revenue (under or over $30,000 a year) and a contact person. You confirm which program accounts you need and that the information is accurate, since the CRA uses it to set up your accounts and filing obligations.
How the business number works
- The BN is a nine-digit number the CRA uses as a standard identifier for a business or legal entity.
- Each program account adds a two-letter identifier and a four-digit reference number to the BN, for example 123456789 RT 0001 for a GST/HST account. RT is GST/HST, RP is payroll deductions and RC is corporation income tax.
- An unincorporated business needs a BN only when it registers for a program account, such as GST/HST or payroll.
- A corporation incorporated federally or in Ontario and most other provinces receives a BN automatically at incorporation, without a separate CRA registration.
- Since October 21, 2024, the import/export (RM) program account has been administered by the Canada Border Services Agency rather than the CRA.
GST/HST and the $30,000 threshold
GST/HST registration is mandatory once a business is no longer a small supplier, which happens when its taxable sales exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters. Small suppliers may register voluntarily. A sole proprietor who also wants to operate under a business name registers that name separately in Ontario through a sole proprietorship registration. The BN is also different from a corporation number, as our guide on business number vs corporation number explains.
CRA business numbers: common questions
Does a sole proprietor need a business number?+
Not automatically. The CRA states that an unincorporated business needs a business number only when it registers for a program account, such as GST/HST or payroll. A sole proprietor with no employees whose taxable sales stay at or below the $30,000 small supplier threshold may not need one, although small suppliers can register for GST/HST voluntarily.
My corporation was just incorporated. Does it already have a BN?+
Usually yes. A corporation incorporated federally or in Ontario and most other provinces receives a business number automatically at incorporation. What it may still need are program accounts, such as GST/HST or payroll, which are registered under that same business number.
When do I have to register for GST/HST?+
Once you are no longer a small supplier. That happens when your taxable sales exceed $30,000 in a single calendar quarter, or over the last four consecutive calendar quarters. The CRA sets the effective date of registration according to which test you passed. Below the threshold, registration is voluntary.
What is the difference between a business number and a program account?+
The business number is the nine-digit identifier for the business itself. A program account is a specific tax account attached to it, shown as the BN plus a two-letter code and a four-digit reference, such as 123456789 RT 0001 for GST/HST. One business number can have several program accounts.
Who handles import/export accounts now?+
Since October 21, 2024, the import/export (RM) program account has been administered by the Canada Border Services Agency. The account is still identified with the business number, but the agency responsible for it is the CBSA rather than the CRA.
Korporex is not a law firm and does not provide legal advice. This page is general information about CRA business number registration; for advice on your specific situation, consult an accountant or lawyer.
Learn before you file
Related guides
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How to Get a CRA Business Number
The CRA business number is the single ID for your dealings with the federal tax system. Here is what it is, when you need one, and how to get it.
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Business Number vs Corporation Number: What's the Difference?
These two numbers get mixed up constantly, partly because a corporation has both. Here is the difference between a business number and a corporation number, in plain terms.
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How to Get a GST/HST Number in Ontario
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