A Business Number (BN) is the CRA’s unique nine-digit identifier for a business. It is the base number used when the business registers for CRA programs; it is not automatically a GST/HST registration. CRA: business numbers and program accounts
Read the full account number
A CRA program account has three parts: the nine-digit BN, a two-letter program identifier, and a four-digit reference number. For example:
| Identifier | Meaning |
|---|---|
123456789 |
BN only |
123456789 RT 0001 |
GST/HST account |
123456789 RP 0001 |
Payroll deductions account |
123456789 RC 0001 |
Corporation income-tax account |
123456789 RZ 0001 |
Information-returns account |
The same business generally uses one BN across its CRA program accounts. A business can get a BN when it registers for a required program account; for example, CRA says an applicant without a BN receives one during GST/HST account registration. CRA: program-account structure
When you may need one
Common reasons include registering to collect GST/HST, operating payroll, filing corporation income tax, or filing information returns. Each program has its own eligibility and reporting rules. A corporation may receive a BN through its incorporating authority in some jurisdictions, but that does not remove the need to determine which program accounts apply. CRA: program accounts you may need
How to obtain or find it
Use CRA’s current business-registration route to request a BN or add a program account. Prepare legal and operating names, owner details, addresses, business activity, and incorporation details where relevant. If you already have a BN, provide it and information that matches CRA’s records. Save the confirmation when registering online; CRA says the details are not sent afterward. CRA: gather registration information
For GST/HST specifically, use GST/HST registration guidance. To verify a supplier’s GST/HST registration for an invoice, use the CRA number lookup.