The Business Number (BN) is a 15-digit number that uniquely identifies a business and the accounts it has with the Canada Revenue Agency (CRA) and with certain federal and provincial or territorial departments and agencies. The first nine digits are the registration number assigned by the BN system to identify the business; the two letters are chosen by the CRA and the partner to identify the government program (e.g., RP identifies payroll deductions); and the final four digits are assigned by the BN system and give the reference number of the program account.
You need a Business Number if any of the following conditions applies:
- You have employees
- You have a business that is incorporated
- You operate a taxi or limousine
- You import or export goods
- You sell or provide goods and services in Canada and your annual, worldwide goods and services tax/harmonized sales tax (GST/HST) taxable sales, including zero-rated sales and sales of any associates, are more than $30,000 in one calendar year or in the last four consecutive calendar quarters. If you are a public-service body, such as a charity or non-profit organization, the sales threshold is more than $50,000.
GST/HST registrants can choose to have their refunds deposited directly into their chosen account at their financial institution. This will occur on the same day that the cheque would have been mailed out. Using this method provides a safe, convenient and dependable way of receiving a refund. To take advantage of this service, registrants simply complete form GST469 Direct Deposit Request. This form can be obtained from any tax services office or tax centre. It can also be accessed from the following link on the CRA website at www.cra.gc.ca/dd-bus.
You can access the Business Registration On-line Web page at www.cra.gc.ca/bro to register a business for a BN and to add accounts. By answering a series of simple questions, you can register for a BN and the four major CRA accounts: GST/HST, payroll deductions, corporate income tax, and import/export. You can also register and apply for accounts with the provinces of British Columbia, Manitoba, Nova Scotia, and Ontario. Businesses with a mailing address in Quebec that need a GST account will be automatically linked to the Revenu Québec site.
You can register for a BN by contacting the Business Enquiries section of your tax services office at 1-800-959-5525 or by mailing in a completed RC1 “Request for a Business Number” form to your nearest tax centre. If you are operating a business in Quebec, you have to register with Revenu Québec to get a GST/HST account. You can register by calling 1-800-567-4692. Also, if your business mailing address is in Quebec, the Business Registration On-line Web page will direct you to the Revenu Québec Web site at www.revenu.gouv.qc.ca/eng/services/sgp_inscription/index.asp.
British Columbia Business Registration On-line Partnership - Businesses can apply for the following British Columbia accounts:
- provincial sales tax
- hotel room tax
- Worker's Compensation Board
- Corporate and Personal Property Registry
Change your address- Through the BC OneStop application at www.bcbusinessregistry.ca, you can change your business address for your CRA corporate income tax account and other program accounts for the province of British Columbia.
Manitoba - Businesses receive a BN when they incorporate or register a business name or register for retail sales tax, capital corporation tax, or the health and post-secondary education tax levy (payroll tax).
You can register for these programs in person or by sending an application form to:
Companies Office
Woodsworth Building
1010-405 Broadway Avenue
Winnipeg MB R3C 3L6
New Brunswick - Businesses receive a BN when they incorporate or register a business name or partnership in New Brunswick.
Nova Scotia - Business Registration On-line provides access to registration for several Nova Scotia programs. Businesses can apply for various licences and permits, a business name reservation, and a Workers' Compensation Board of Nova Scotia account.
Ontario - Businesses can register for or renew an Ontario business name and apply for Ontario retail sales tax, employer health tax, and Workplace Safety and Insurance Board accounts using Business Registration On-line. Businesses can print an Ontario Master Business Licence (MBL) after successfully registering an Ontario business name and paying a $60 Ontario fee by credit card (VISA and MasterCard only). Businesses renewing their Ontario business name will receive their MBL in the mail from Ontario Business Connects within two weeks.
Change of Business Information (COBI+) is a fast and easy way to notify the Ontario Ministry of Consumer and Business Services, the Ontario Ministry of Finance, and the CRA that you are updating your business information or that you are closing your account.
With the CRA, for the goods and services tax/harmonized sales tax (GST/HST), payroll deductions, import/export, and corporate income tax programs, you can:
- change your principal place of business address
- change your business mailing address
- change your program account contact information
- close your accounts for GST/HST, payroll deductions, corporate income tax, and import/export.
For more information, visit Ontario Business Connects or call them at 1-800-565-1921.
Federal corporations - Businesses receive a Business Number for their corporate income tax account after Industry Canada approves their federal incorporation. Businesses do not need to register separately with the CRA for this purpose.
For more information on business registration, please visit www.cra.gc.ca/bro or call 1-800-959-5525.
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