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.
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.
Documents, cost and how long it takes
Registering for a Business Number (BN) is done online through Business Registration Online (BRO). The person submitting the request needs their last name, Social Insurance number, date of birth and home postal code, plus the business name, type of business (sole proprietor, partnership, corporation), name and SIN of all owners, physical and mailing addresses, and a description of the main business activity. The BN is not mailed, so it must be saved or printed during the online session, and the session times out after 10 minutes of inactivity. Directors, partners and trustees with a temporary SIN starting with 9 cannot use BRO and must mail the form to the CRA.