CRA Business Number and Program Accounts: A Guide for New Businesses

Oct 3

5 min read

Almost every business in Canada deals with the Canada Revenue Agency (CRA) sooner or later. That relationship is built around one number, the Business Number (BN), and the program accounts attached to it for GST/HST, payroll, corporate income tax and more.

Below, we explain what the BN is, which program accounts small businesses usually need, how to register and how to keep your accounts in order, with Alberta and Saskatchewan examples.

What a Business Number is, and what it is not

The BN is a unique nine-digit number the CRA assigns to a business or other legal entity. It identifies your business with the CRA, and the CRA notes that you also need it to deal with provincial, territorial, municipal and other federal programs. Keep three points in mind:

It is not a tax registration on its own. Having a BN does not mean you are registered for GST/HST or payroll. Those are separate program accounts.
It is not a provincial registration or a licence. Registering a business name or corporation with your province, and getting a municipal business licence, are separate steps.
The number itself is free. The Government of Alberta, for example, states that there is no cost to obtain one. Registry fees for incorporating or registering a business name are separate.

How program accounts work

Each program account number has 15 characters: your BN, a two-letter program identifier and a four-digit reference number. For example, 123456789 RT0001 is a GST/HST account under the BN 123456789. The accounts small businesses meet most often are:

RT – GST/HST: for businesses that collect and remit GST/HST.
RP – payroll deductions: for employers and other payers of employment-related amounts.
RC – corporation income tax: for incorporated businesses.
RZ – information returns: for filers of information returns such as the T5, T5013 or T5018.
RM – import-export: for importers and exporters of commercial goods. Since October 21, 2024, the CRA directs businesses registering for or updating this account to the Canada Border Services Agency's CARM portal.

Each account has its own returns and deadlines, so quote the full program account number, not just the BN, when you pay or contact the CRA.

Do you need a BN yet?

According to the CRA, you need a BN when you incorporate or when you need a GST/HST, payroll or other CRA program account. An unincorporated business only needs one when it registers for a program account. Many founders receive a BN automatically:

Federal incorporation: once your incorporation is approved, you receive a BN and a corporation income tax (RC) account.
Alberta: a BN is assigned after you form a corporation or non-profit organization, or register a business name, through the provincial registry. If you already have a BN, you keep using it.
Saskatchewan: registering your business through Saskatchewan's Corporate Registry also registers you for a federal BN.
Elsewhere: the CRA's business number page shows which provinces and territories issue a BN at registration.

For example, an unincorporated freelancer with no program accounts may not need a BN yet. That changes when they register for GST/HST, either voluntarily or because they are no longer a small supplier. At the time of writing, the small supplier threshold for most businesses is $30,000 of worldwide taxable supplies, including those of associates, in a single calendar quarter or over four consecutive calendar quarters.

How to register online, step by step

Since November 3, 2025, new BN and program account registrations must generally be done online through the CRA's Business Registration Online (BRO) service.

Gather your information. You will need the owners' names and social insurance numbers, legal and operating names, mailing and physical addresses, business type, main activity and products or services, and incorporation details, if any.
Sign in to your CRA account. You need one to use BRO. Start Business Registration Online and confirm your identity.
Register only what you need now. You can add program accounts to an existing BN later, so there is no need to open accounts "just in case."
Save your confirmation. BRO issues your BN and account details right away, and the CRA does not send the confirmation separately, so save or print it.

BRO cannot be used to reactivate a closed program account, to register a Canadian business whose owners are all non-residents, or to register a business owned by another business. For those, call the CRA's Business Enquiries line or apply on paper with Form RC1, Request for a Business Number and Certain Program Accounts.

Keeping your BN and accounts in good order

Set up access properly. Manage your accounts online in My Business Account, part of your CRA account. If a bookkeeper or accountant helps you, add them there as an authorized representative rather than sharing your sign-in details. Form AUT-01 gives a representative offline access only (phone, mail, fax and in person).
Report changes. Tell the CRA about a new address, owners, partners or directors, operating name, fiscal year-end or business activity, and when you close or sell the business.
File even when there is nothing to report. GST/HST registrants must file a return for every reporting period, even with no transactions. If your payroll account has no deductions to remit for a period, report a nil remittance by your usual due date. Resident corporations generally must file a T2 return every tax year, even if no tax is payable.
Open payroll on time. Open your payroll account before your first remittance due date: the 15th day of the month after the month you start withholding deductions from an employee's pay.
Close what you no longer need. Use Form RC145, Request to Close Business Number Program Accounts. Before closing payroll, remit all deductions and file your final information returns and slips. If a corporation is dissolved, send the CRA a copy of the articles of dissolution, or it will be treated as still existing and expected to file returns.

If you are unsure what an account requires, the CRA's Liaison Officer Service offers free, confidential help to small business owners and self-employed individuals.

How First Global Citizen can help

The BN and program accounts are usually one part of a larger setup checklist. As part of our business setup support, we review the official CRA and provincial requirements with you, gather the information, complete registrations on your instructions, and map out your filing and remittance dates.

Our fees are fixed and set out in a written proposal, and government or registry fees are charged at cost. We do not give tax or accounting advice; when you need it, we can coordinate with independent licensed professionals, such as CPAs, with your consent. Read about how we work, or book a free consultation to talk through your situation.

This article is general information only. It is not legal, tax, accounting or financial advice. Fees and requirements can change, so confirm current details with the relevant government agency or registry. For advice about your situation, consult a qualified professional.