Gather your information

If you need a business number (BN) or program account with the CRA, you may need to have the following information ready when you register.

1. Your personal and basic business information

   Information businesses may need to provide:

   • Name, title, and phone number of owners
   • Social insurance number (SIN) of owners
   • Legal and operating business names
   • Mailing and physical addresses
   • Type of business (for example: sole proprietor, partnership, corporation, domestic worker, trust)
   • Description of major business activity
   • Main products or services with estimated percentage of revenue
   • Incorporation date, jurisdiction and certificate number, if applicable

2. Find your existing business number (BN) if you have one

   If you already have a 9-digit BN, you need to provide it and verify some information to match what the CRA has on file.

   Examples of numbers you cannot use:

   • Ontario Business Identification Number (BIN)
   • Quebec Enterprise Number (NEQ)

   If you can't find your BN, you can get help to find an existing BN.

   If you don’t have a BN, you may get one as part of your registration.

3. Other information you need to add certain program accounts

   Along with your basic business information, you need to provide specific details for the CRA program accounts you are registering for.

   GST/HST program account

   You may need to provide the following:

   • Amount of your annual worldwide and domestic GST/HST taxable supplies
   • Effective date of registration
   • Fiscal year-end
   • Reporting period

   For non-residents

   You may also need to provide the following where applicable:

   • Type of products or services the business provides
   • Filing method (simplified or normal)
   • Canadian banking information
   • Addresses in Canada (for example: branch, office, books and records, product storage)
   Payroll deductions program account

   You may need to provide the following where applicable:

   • Months of operation
   • Months covered for payroll of employee wages
   • Number of employees
   • Expected annual salaries for employees
   • Date employees receive their first wages
   • Frequency of pay period (for example: weekly, monthly, quarterly)
   • Country of parent or affiliate, subsidiary, or head office of franchise
   Corporation income tax program account

   You may need to provide your corporation name.

   For non-residents

   You must also indicate if you will file certain special elections or special returns.

   Registered charity program account

   You may need to provide the following where applicable:

   • Type of account needed:
     • Charity
     • Canadian amateur athletic association (CAAA)
     • National arts service organization (NASO)
   • Books and records address
   Information returns program account

   You may need to provide the following where applicable:

   • Effective date of registration
   • Account types:
   • T5 group
   • Tax-free savings account (TFSA)
   • Contract payments (T5018)
   • Compliance and exchange
   • Partnerships

   For non-residents

   You must also indicate if you will file certain special elections or special returns.

   Digital services tax program account

   You may need to provide:

   • Legal name
   • Name and phone number of at least one officer or director
   Luxury tax program account

   You may need to provide the following where applicable:

   • Type of item you are selling or importing
   • Effective date of registration
   • Books and records address
   Underused Housing Tax program account

   You may need to provide the following where applicable:

   • Effective date of registration
   • Books and records address

   You may need to provide additional information based on your specific business activities for the following program accounts:

   • Air Travellers Security Charge
   • Fuel charge
   • Excise duties
   • Excise taxes