When you need a BN
A business number (BN) is used as a standard identifier for your business or legal entity. Your BN is used to interact with provincial or territorial, municipal, and other federal programs.
On this page
Determine if you need a BN
You may need a business number (BN) if you incorporate or your business activities require you to register for program accounts with the CRA.
You need a BN in the following situations:
- You need a GST/HST, payroll or another CRA program account
- You incorporate your business
You can only have one BN for your business
If you have previously registered for a BN, you cannot register for another one for the same business or legal entity.
Any newly registered CRA program accounts are added to your existing BN.
If you do not know what your business number is or are not sure if you already have one, check options to find an existing BN.
Changes to a business that may require a new BN
There are certain situations or changes to your business when you may need a new BN.
You may need to register for a new BN for any of the following:
- Changes to the legal ownership
- Changes to the structure of your business
For details: Changes to your business
For federal government suppliers
If you bid on tender opportunities with the Government of Canada
As a government supplier, you must have a CRA business number (BN) before registering for a Procurement Business Number (PBN). You can register for a PBN through CanadaBuys (formerly Buyandsell.gc.ca) which is managed by the Public Services and Procurement Canada.
To register for a PBN, go to CanadaBuys (formerly Buyandsell.gc.ca).
When you get a BN as part of other registrations
Registering with the CRA is not the only way to get a BN. You may also get a BN if you incorporate federally, or if you register or incorporate with certain provinces or territories.
Federal incorporation
You can incorporate your business federally for a fee through Corporations Canada (Innovation, Science and Economic Development Canada). Once your federal incorporation is approved, you’ll automatically get a business number (BN) and your corporate income tax program account. You do not need to register separately with the CRA for the corporate income tax program account (RC).
If you need other CRA program accounts like GST/HST or payroll, you can register for these accounts with the CRA after you get your BN.
For details: How to incorporate a business with Corporations Canada
Provincial and territorial incorporation
When you incorporate your business provincially, you must start the incorporation process with the province or territory where your business primarily operates to get your certificate number. The registration process may be different for each province or territory.
The following provinces include a BN and a CRA corporate income tax program account (RC) when you incorporate your business:
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Nova Scotia
- Ontario
- Prince Edward Island
- Saskatchewan
The following provinces and territories do not include a BN when you incorporate your business:
- Quebec
- Newfoundland and Labrador
- Northwest Territories
- Nunavut
- Yukon
You will need to register separately with the CRA to get your BN and CRA corporate income tax program account.