The BN is a nine digit business identifier. The Account Number consists of three parts - the BN, the two letter Program Identifier and the four digit reference number. The entire Account Number has 15 characters:
In this example, "Business X" wants to register with the CRA for a Business Number, one GST/HST account, and two payroll accounts. The business will receive a:
| Business Number | 123456789 |
| GST/HST account | 123456789 RT 0001 |
| 1st payroll account | 123456789 RP 0001 |
| 2nd payroll account | 123456789 RP 0002 |
Although you can register for several program accounts at one time, each type of program account requires very specific information and must be registered separately. So you should not assume that because you have a BN with a GST/HST account, you automatically have a payroll account.
Different letters are used to identify types of program accounts.
Four major program accounts:
Other program accounts:
When you contact CRA, or make a payment, it is important to provide all 15 characters. You should set up your computer systems, forms, and books and records to handle all 15 characters.
You can register for a Business Number (BN) and one or more of the Canada Revenue Agency (CRA) program accounts at the same time using any of the following methods:
Use the Business Registration Online service. You can register for some provincial program accounts at the same time. Businesses that do not have complex registration requirements can use this service. For more information, go to What you can register for.
Call CRA Business Enquires line at 1-800-959-5525. Before calling, be ready to answer all the questions in Part A of Form RC1, Request for a Business Number (BN), and any other questions in the form that relate to the program accounts you want to open.
Complete Form RC1, Request for a Business Number (BN) and mail or fax it to your tax services office.
To order a CRA form please call Toll-free 1-800-959-2221 (Forms and publications).
If you operate your business in Quebec, you will have to register your GST account with Revenu Québec (RQ). To register your payroll, import/export, or corporate income tax accounts, you must still contact the CRA.
For more details please visit Operating in Quebec or contact RQ by calling, toll-free 1-800-567-4692, or by visiting the RQ Web site.
Once you have registered, the CRA will send you a letter confirming your Business Number (BN), the program accounts registered, and a summary of the information you provided.
It is important that you review this information. If you are asked to provide more information, make sure you reply. We can better serve you if we have complete and correct data on file for your business.
A business may also want to register with Manitoba, New Brunswick, Ontario, Nova Scotia, British Columbia or Quebec.
Manitoba
To obtain information on how to do business in Manitoba, or to register for Manitoba program accounts, go to Manitoba programs.
New Brunswick
To obtain information on how to do business in New Brunswick, or to register for New Brunswick program accounts, go to New Brunswick programs.
Ontario
A business may also want to use Business Registration Online (BRO) to register its business name with Ontario. This means, in addition to the Business Number, the business will receive an Ontario Business Identification Number (BIN) that must be used for Ontario Business Name renewals. Through BRO, the business will also be able to print its Ontario Master Business Licence (MBL).
Any information sent to BRO to apply for the Ontario accounts mentioned above will be forwarded to the Ontario Government for processing.
Nova Scotia
If your business operates in Nova Scotia, BRO can automatically transfer you to the Nova Scotia Business Registry (NSBR) Web site to complete the registration for Nova Scotia programs.
British Columbia
If your business operates in British Columbia, BRO can automatically transfer you to the OneStop Business Registry Web site to register for British Columbia programs.
Quebec
If your business operates in Quebec, BRO can automatically transfer you to the Revenu Québec Web site to register for Revenu Québec programs.
