Who needs a Business number (BN) in Canada, how to register with Canada Revenue Agency (CRA), what the number looks like, how to find or check one, and where it goes on your invoices.
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Updated for 2026
Last reviewed September 2026
What the Business number (BN) is
The Business number (BN) is the number Canada Revenue Agency (CRA) assigns to a taxpayer in Canada. It follows you across every tax you deal with: GST/HST, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Canada Revenue Agency (CRA) by this number.
BN: nine digits; GST/HST account: 123456789 RT 0001.
Who needs one
Individuals use their SIN. Businesses get a nine-digit Business Number (BN) from the CRA and add a GST/HST account once they pass the small-supplier threshold.
How to register, step by step
Register for a Business Number online through Business Registration Online; the BN is issued immediately.
Add a GST/HST program account (RT) when you exceed $30,000 or want to register voluntarily.
Quebec businesses register with Revenu Québec for QST and GST.
Corporations receive a BN after federal or provincial incorporation.
How to find or check a Business number (BN)
Check any supplier's GST/HST number free with the CRA's GST/HST Registry.
Where it goes on your paperwork
In the invoice header next to your business name, and in the client block when the client is a registered business. Quotations and purchase orders carry it too, so the client's accounts team can match documents. The Canada invoice generator has a Business number (BN) field in both blocks.
Questions people ask
Does it cost anything to get a Business number (BN)?
Registration with Canada Revenue Agency (CRA) is normally free. Agents charge for filling in the same form; pay one only if you want the time saved.
Can I invoice without a Business number (BN)?
You can write the document, but many clients will not pay an invoice that has no Business number (BN), and you cannot charge GST/HST without being registered. Register first; it is usually quick.
Is the Business number (BN) the same as GST/HST registration?
Not necessarily. The Business number (BN) identifies you as a taxpayer; GST/HST registration is a separate status you take on when turnover passes the threshold or you opt in. Some countries use one number for both, others issue a separate GST/HST number.
How long does registration take?
Online registrations are often instant or take a few days; applications that need a visit or document checks take longer. Start before you need to send your first invoice.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Canada Revenue Agency (CRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Canada Revenue Agency (CRA).
🇨🇦 Canada
Tools for Canada
Invoices, quotations, purchase orders, credit notes and waybills in CAD, with GST/HST and the Business number (BN) on the document. Plus a GST/HST calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.