The BN is a numbering system that simplifies and streamlines the way businesses deal with the federal government. It is based on the idea of one business, one number.
Not all businesses require a BN and CRA accounts so it is important to read Do you need an account before registering.
The CRA is asking that all new registrants provide the social insurance number (SIN) of at least one owner/director and the business activity of the business when registering.
What is the difference between a Business Number (BN) and a Business Identification Number (BIN)?
What do I need to know if I am hiring a baby-sitter?
What is the difference between a partnership and a joint venture?