How do I register for a CRA business number?

A business number (BN) is a unique 9-digit number the Canada Revenue Agency gives your business, and since November 3, 2025 most new registrations must be done online through Business Registration Online (BRO) in your CRA account. If you cannot register online, Form RC1 is the paper option for certain situations, and BC residents can also sign in through the provincial partner. When you incorporate a company in BC, the corporate registry requests the BN from the CRA as part of the process.

Updated October 29, 2026. Figures from the CRA and BC Government pages linked below.

What a business number is

One per business: you can only have one BN for your business. It identifies you with the CRA and with provincial, municipal and other federal programs.
Program accounts: each tax account is added to the same BN with a two-letter identifier and a reference number.

The program accounts

RT, GST/HST: if you need to collect GST/HST, for example taxi operators, ride-share drivers, or businesses selling goods or services above the small supplier limit.
RP, payroll deductions: if you are an employer or pay amounts related to employment.
RC, corporation income tax: if your business is incorporated.
RZ, information returns: if you file information returns such as T5018 or T5.
RM, import and export: administered by the Canada Border Services Agency since October 21, 2024.

When you need one

You need a BN if: you incorporate, or you need a GST/HST, payroll or other CRA program account.
Sole proprietors: an unincorporated business generally needs a BN only when it registers for a program account.
GST/HST small supplier test: you stop being a small supplier when taxable sales exceed $30,000 over four consecutive calendar quarters, or in a single quarter. Taxi and app-based ride-share drivers must register regardless.

How to register

Online: since July 14, 2026, BRO is reached only through a CRA account. Sign in, select Add account, then Business account, then Register a business. Save or print your BN, as it is not mailed to you.
Sign-in options: CRA user ID and password, a Sign-In Partner, or a provincial partner for BC or Alberta residents. BC and Alberta residents can use the provincial partner even if they have never filed a return.
Form RC1: for situations BRO cannot handle, such as a business owned by another business, a business with only non-resident owners, reactivating a closed account, or owners who have not filed in the last two years.
By phone: the Business Enquiries line handles only the exception cases and otherwise directs callers to BRO.

Registering in BC

BC Registries: sole proprietorships and partnerships register through the BC Business Registry. The former OneStop service no longer accepts these registrations. A BN is not required to register a sole proprietorship.
Incorporating: when a new BC company is incorporated, the registry requests the business number from the CRA and includes it in the notice sent after the incorporation application is filed.
PST: provincial sales tax registration is separate, through the BC Ministry of Finance.

Worked examples (estimates for illustration)

Penticton graphic designer, first year: sales $18,000, no employees, not incorporated. No program account is required yet, so no BN is needed, though voluntary GST registration is an option.
Kelowna landscaper crossing the threshold: sales by quarter $6,000 + $9,000 + $8,000 + $10,000 = $33,000. That exceeds $30,000 over four quarters, so an RT account and a BN are needed.
West Kelowna café hiring staff: already has a BN with an RT account. Adding an RP payroll account uses the same 9-digit BN, with a new identifier and reference number.
Vernon contractor incorporating: the company receives a BN through incorporation, then adds an RC corporation income tax account and, if needed, RT and RP.

FAQ

Can I still register for a BN by phone?
Generally no. Since November 3, 2025 new registrations are online, with phone or paper only for specific exceptions.

Do I need a BN to register a BC sole proprietorship name?
No. BC Registries does not require a BN for that registration.

Does each account get a new number?
No. Program accounts share your one BN.

Every situation is different, so talk to your accountant about your specifics.

Sources: CRA: Register for a BN and program accounts; CRA: When you need a business number; CRA: Program accounts you may need; CRA: Register as a resident with a Canadian business; CRA: Changes to accessing Business Registration Online; CRA: Go online to register for a business number; CRA: Form RC1; CRA: GST/HST Memorandum 2-2, Small suppliers; BC Government: Start your business; BC Government: Quick guide to registering a sole proprietorship; BC Government: Corporate Online FAQ; BC Government: OneStop notice.

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