A CRA business number (BN) is the unique nine-digit number the Canada Revenue Agency (CRA) gives a business. It is the base number used when the business registers for CRA programs; it is not automatically a GST/HST account.
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 |
RT0001 and RC0001 are program-account suffixes: RT is the GST/HST program identifier and RC the corporation income-tax identifier, each followed by a four-digit reference number. The full program account number is your nine-digit BN plus the two-letter program identifier and the four-digit reference number.
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. Incorporating in several provinces or federally assigns a BN and a corporation income-tax account automatically; incorporating elsewhere still means registering directly with the CRA and determining which other program accounts apply. CRA: program accounts you may need
How to get a CRA business number
Since November 3, 2025, standard registrations for a new BN or CRA program account must be done online through Business Registration Online (BRO), with the exceptions listed below, and signing in to your CRA account is required to access BRO. Before you start, gather your registration information: legal and operating names, owner details, addresses, business activity, and incorporation details where relevant; if you already have a BN, have it on hand along with information matching CRA’s records. Save or print the confirmation when you finish — CRA does not send the details separately afterward. See the BRO walkthrough for the sign-in and registration steps.
If you incorporate in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Saskatchewan, Prince Edward Island, or federally, your BN and corporation income-tax account are assigned automatically through the incorporating authority; incorporating with any other province or territory still means registering for a BN and a corporation income-tax account with the CRA. In Ontario specifically, you can check the BN assigned on incorporation in the Ontario Business Registry; an Ontario GST/HST account, if you need one, is a separate registration.
Some situations can’t be handled in BRO, and CRA directs you to its Business Enquiries line or to paper registration instead. CRA’s listed cases include reactivating a previously closed program account, registering a business with only non-resident owners, registering a business that is owned by another business, or registering when the owner or director is deceased. CRA also points to paper Form RC1 if you cannot meet the CRA account registration requirements. CRA: register online for a BN CRA: BRO exceptions
How to find your business number
If you already have a BN but can’t find it, start with your own records: letters or notices CRA sent your business, or a confirmation you saved or printed from a past BRO session. If you added My Business Account to your CRA account, your BN appears on the Welcome page when you sign in. You can also search online business registries: Corporations Canada for federally incorporated businesses, the Ontario Business Registry for Ontario businesses, or Canada’s Business Registries for federal corporations and for corporations and limited partnerships in certain provinces. If none of these turn up your BN, you need to speak to a CRA agent: Canadian residents can call the CRA, and non-residents can complete the online “Contact a non-resident specialist” form to request a callback from a tax specialist. CRA: ways to find an existing business number
For GST/HST specifically, use GST/HST registration guidance. To verify a supplier’s GST/HST registration for an invoice instead of finding your own BN, use the CRA number lookup.