How to Get a CRA Business Number (2026): BN, RC1, Program Accounts and Who Already Has One

What is a CRA business number?

A CRA business number (BN) is a unique 9-digit number the Canada Revenue Agency assigns to a business once, for life. Every tax account the business later opens hangs off it: a 2-letter program identifier and a 4-digit reference number are added to the same 9 digits. So a GST/HST account reads 123456789 RT 0001, the payroll account for the same business reads 123456789 RP 0001, and the corporation income tax account reads 123456789 RC 0001. The "RC number" people search for is not a separate number; it is the BN with the corporation tax identifier attached.

Registering costs nothing, a business can only ever have one BN, and provinces, municipalities and other federal programs use the same number to identify you. Once you have it, the BN is what every bank, payroll provider and supplier portal asks for.

Who needs a business number, and who already has one

The CRA's rule is short: you need a BN when you need a CRA program account (GST/HST, payroll, corporation income tax, import-export, information returns) or when you incorporate. An unincorporated business with no employees and under the GST/HST threshold does not need one yet, although most open one anyway because banks and clients ask for it.

Many corporations already have a BN without applying. If you incorporated federally, or in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan, the CRA assigns the BN and the corporation income tax (RC) account as part of the incorporation. It arrives in the incorporation package or by mail from the CRA a few weeks later; check before you register a second one. If you incorporated in Quebec, Newfoundland and Labrador, Yukon, the Northwest Territories or Nunavut, you register the BN with the CRA yourself.

If you have not registered the business yet, the structure decision comes first: a sole proprietorship is a provincial business-name registration, a corporation is articles of incorporation, and the CRA business number follows either one. Ownr handles both online (15% off through our link, plus up to $300 cash back when you open an RBC business account), and Ontario incorporations can also be filed through Venn. Our guides on the cheapest way to incorporate and the tax case for incorporating cover which structure fits.

How to get a CRA business number: three ways

1. Business Registration Online (BRO), the fast way. The CRA's online service registers the BN and, in the same session, a GST/HST account (outside Quebec), payroll deductions, corporation income tax, information returns, a registered charity account and a few specialised accounts. You need an existing CRA sign-in (the same credentials as My Account) and a valid SIN. The BN is shown on screen at the end: the CRA will not mail it, so save or print the confirmation. BRO is offline for maintenance from 3 to 6 a.m. Eastern.

BRO cannot be used to reactivate a closed program account, to register a business owned by another business, to register a business whose only owners are non-residents, or where an owner or director is deceased. Directors, partners or trustees holding a temporary SIN starting with 9 cannot register for GST/HST through it either. Those cases go by mail or phone.

2. By phone. The CRA business enquiries line, 1-800-959-5525, can register a BN and the common program accounts, usually while you are on the call. Have the same information ready as for the online form.

3. By mail with Form RC1. Form RC1, Request for a Business Number and Certain Program Accounts, covers the BN plus GST/HST, payroll, corporation income tax, registered charity and information returns accounts. Mail it to your tax centre. It is the slowest route and the right one only when BRO refuses your case; Underused Housing Tax and Luxury Tax accounts cannot be opened by mail at all.

Steps, whichever method you use: 1. Confirm you do not already have a BN from incorporation or a provincial registration. 2. Gather the information in the next section. 3. Register the BN and every program account you need in the same session. 4. Save the confirmation with the 9-digit number and each program account number. 5. Register for CRA My Business Account so you can file, remit and see notices online.

What the BN unlocks straight away: a business bank account. Every bank and fintech asks for the 9-digit number (sole proprietors can sometimes open with the registration alone, but the BN removes the back-and-forth). Venn opens online in about a day for corporations and registered sole proprietors, with $0 monthly fees, CAD and USD accounts and up to $500 in signup bonuses through our link; it is not available in Quebec. Our guide to opening a business bank account online lists the documents each provider wants, including where the BN is mandatory.

What you need before you register

The CRA asks for the same core information on every route:

• Name, title and phone number of each owner, and each owner's Social Insurance Number.
• Legal name and operating name of the business.
• Mailing address and physical address.
• Type of business: sole proprietorship, partnership, corporation or other.
• A description of the main business activity, and the main products or services with an estimated share of revenue for each.
• For corporations: incorporation date, jurisdiction and certificate number.
• If you already hold a BN: the number itself, to add accounts to it rather than create a duplicate.

Each program account asks for a little more. GST/HST wants your annual worldwide and Canadian taxable sales, the effective date of registration, your fiscal year-end and reporting period. Payroll wants the months you will operate, the expected number of employees, their expected annual salaries and how often you pay. Corporation income tax needs the corporation's legal name. Have the numbers ready; guessing a fiscal year-end or an effective date creates filing obligations you did not intend.

CRA program accounts: which ones you need

A typical incorporated service business needs RC, RT and, once it pays anyone, RP. A sole proprietor under the GST/HST threshold with no staff may need none yet, which is why the CRA says an unincorporated business only needs a BN when it registers for a program account. Our GST/HST registration guide covers the threshold, the 29-day registration window and why registering early is often worth it, and our payroll taxes guide covers the RP account and remittances.

Quebec businesses

Quebec is the exception on two counts. Incorporating or registering in Quebec does not assign a CRA business number, so a Quebec corporation registers its BN with the CRA separately (BRO, phone or RC1). And the GST/HST for a business physically located in Quebec is administered by Revenu Québec, so the GST and QST registrations happen with Revenu Québec rather than through the CRA's online service. The Quebec enterprise number (NEQ) from the Registraire des entreprises is a provincial identifier and does not replace the federal BN.

After you have the number

Register for My Business Account. The CRA's business portal is where you file GST/HST and payroll returns, make remittances, authorise your accountant, and read the notices that would otherwise arrive by mail weeks late. It uses the same sign-in as your personal CRA account; you add the BN to it. Authorise your CPA through Represent a Client at the same time so they can see the account the day something goes wrong.

Put the program account numbers where they are used. The RT number goes on invoices once you collect GST/HST, the RP number goes into your payroll software, and the RC number goes on the T2. Our year-end checklist and GST/HST tips cover the filing calendar each account creates.

Keep the records. The CRA requires business records to be kept for six years from the end of the tax year they relate to, and the registration confirmation is the first one.

Mistakes we fix most often

• Registering a second BN because the corporation's automatic one had not arrived yet. Wait for the incorporation package, or call the CRA to look it up, before applying.
• Picking the wrong GST/HST effective date. An early date means you owed tax on sales you did not collect it on; a late date after you crossed the threshold means penalties. Match it to the rules in our GST/HST registration guide.
• Opening a payroll account before hiring. The CRA expects remittances and a nil return every period once RP exists. Open it the month of the first pay.
• Treating the NEQ or a provincial registration number as the BN. Banks and payroll providers need the 9-digit CRA number.
• Not saving the BRO confirmation. The CRA does not mail it. Screenshot the final screen.

Frequently Asked Questions

How do I get a CRA business number?

Register online through the CRA's Business Registration Online service with your CRA sign-in and SIN, by phone at 1-800-959-5525, or by mailing Form RC1 to your tax centre. Online, the 9-digit number appears on screen at the end of the session. It is free, and you can open GST/HST, payroll and corporation income tax accounts in the same registration.

Do I get a business number automatically when I incorporate?

Yes if you incorporate federally or in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan: the CRA assigns the BN and the corporation income tax account as part of incorporation. Corporations formed in Quebec, Newfoundland and Labrador, Yukon, the Northwest Territories or Nunavut register the BN with the CRA themselves.

What does a CRA business number look like?

Nine digits, for example 123456789. Program accounts add a two-letter identifier and a four-digit reference: 123456789 RT 0001 is the GST/HST account, RP 0001 the payroll account, RC 0001 the corporation income tax account. The business keeps one BN for life; only the suffixes change.

What is an RC number?

The corporation income tax program account: your 9-digit business number followed by RC and a four-digit reference, usually RC 0001. It is not a separate number. Federal and most provincial incorporations create it automatically; it is the account number on your corporation's T2 return.

Does a sole proprietor need a business number?

Only when the business needs a CRA program account: GST/HST once taxable sales pass $30,000 in a quarter or over four consecutive quarters, or payroll once you hire. Many sole proprietors register earlier because a bank account, a client's vendor form or a voluntary GST/HST registration asks for it, and there is no cost to having one.

How long does it take to get a business number?

Online through Business Registration Online, the number is issued on screen during the session. The CRA does not send it afterwards, so save the confirmation. Phone registration usually completes during the call. Mail with Form RC1 takes weeks and is only worth it when the online service cannot handle your case.

What information do I need to register?

Each owner's name, title, phone number and SIN; the legal and operating business names; mailing and physical addresses; the business type; a description of the main activity and the main products or services with their share of revenue; and, for a corporation, the incorporation date, jurisdiction and certificate number. GST/HST adds your taxable sales estimate, effective date, fiscal year-end and reporting period; payroll adds employee count, expected salaries and pay frequency.

Is a business number the same as a GST/HST number?

The GST/HST number is the business number with the RT program identifier and a reference number attached, for example 123456789 RT 0001. The 9 digits are the same; the suffix tells the CRA which account you mean. In Quebec, GST and QST accounts are issued by Revenu Québec and the QST number has its own format.