Certain business activities require a business number. You can register for:

• a business number: a unique, 9-digit number – the standard identifier for businesses. It is unique to a business or legal entity.
• CRA program accounts: 2 letters and 4 digits attached to a business number – used for specific business activities that must be reported to the CRA.

When you need a business number:

You need a business number if you incorporate or need a CRA program account.

You might need a business number to interact with other federal, provincial, and municipal governments in Canada.

Getting a business number as part of other registrations:

You will get a business number if you:

• register for any CRA program accounts needed
• incorporate your business federally
• register or incorporate your business with these provinces:
  • British Columbia
  • Manitoba
  • Nova Scotia
  • Ontario
  • Saskatchewan
  • New Brunswick
  • Alberta
• register using Business Registration Online (BRO)

When you need a new business number

If you already have a business number and you want to change the legal ownership or the structure of your business, you may have to register for a new business number.

When you need CRA program accounts

Each CRA program account has its own rules and requirements about when you need to register.

The most common program accounts a business may need are:

• GST/HST (RT) – if your business collects GST/HST
• Payroll deductions (RP) – if your business pays employees
• Corporation income tax (RC) – if your business is incorporated
• Import-export (RM) – if your business imports goods or sells goods or services abroad

Registering for a CRA program account will get you a business number if you don’t already have one. If you already have a business number, the CRA program account will be added to your business number. Your business will only ever have 1 business number.