Canadian business identifiers

What is a CRA Business Number (BN) in Canada?

What is a business number in Canada. Infographic with Canadian styling: nine-digit BN, CRA program identifiers such as RT for GST and HST, and a sample program account suffix.

A CRA business number (BN) is your unique nine-digit identifier for dealings with federal programs and many partner agencies. Your BN stays the same when you add CRA program accounts (for example GST/HST at RT0001 or payroll at RP0001). You usually print your BN on tax invoices when you collect GST or HST, alongside the lines that show tax and totals. Registration for a new BN or CRA program account is handled through Business Registration Online (BRO), not by phone.

Quick reference

Business number, program accounts, and GST/HST

Use these definitions with your bookkeeper and clients so everyone separates the nine-digit BN from the longer CRA program account number.

What is a business number in Canada?

A business number is a nine-digit identifier the CRA assigns to your legal entity once you register for CRA program accounts or incorporate in provinces that integrate with BN issuance. Your BN identifies the business itself. Programs such as GST/HST, payroll, corporation income tax, or import/export attach to this same BN with extra letters and digits that form a full program account number.

  • Exactly nine digits with no letters in the BN alone
  • Generally one BN per legal entity tracked with the CRA for those programs
  • Used beyond the CRA with other government partners that adopt the BN standard
  • Keep proof of registration where your team can quote it on invoices and vendor forms

Example

Your notice shows business number 123456789. That nine-digit sequence is what people usually mean when they ask for your "BN".

What is a CRA program account number?

A CRA program account number starts with your nine-digit BN, adds a two-letter program identifier (such as RT for GST/HST, RP for payroll, RC for corporation income tax, RM for import/export), then a four-digit reference number for that account. The Government of Canada publishes examples such as 123456789 RT 0001 for a GST/HST account. That full string is different from the BN alone.

  • Combines BN plus program code plus four-digit reference
  • Multiple program accounts can sit on one BN when your business needs them
  • Each program has its own filing and payment rules
  • Use BRO or My Business Account when you open or amend program accounts online

Example

Your GST/HST registration might read 123456789 RT 0001. Accounts payable enters the full program account when they verify your tax registration.

Where does your BN go on an invoice?

GST/HST registrants must issue documents that meet CRA criteria, including identification of your business and your registration when you charge GST/HST. Most teams put the BN or full GST/HST program account near your business name and address so it matches CRA records. Buyers use it to confirm you are entitled to charge the tax shown on each line.

  • Shows you are the registrant tied to that BN or GST/HST account
  • Pairs naturally with GST, HST, PST, or QST lines required for that supply
  • Keeps paperwork aligned with supplier verification in accounts payable
  • Review the CRA invoice checklist any time your template changes

Example

Your invoice header lists "GST/HST registration no. 123456789 RT0001" beside your legal name, then lists taxable amounts, GST or HST, and total payable in Canadian dollars.

Side-by-side

Nine-digit BN vs CRA Program Account

Think of the BN as the umbrella for your legal entity and the program account as each CRA program underneath it. Suppliers who ask for your BN may also need your RT account if they confirm GST/HST.

Format

Nine-digit BNNine digits only (example pattern 123456789)
CRA program accountBN plus two-letter code plus four-digit reference (example 123456789 RT 0001)

What it identifies

Nine-digit BNYour business entity across CRA partner programs
CRA program accountA specific CRA obligation such as GST/HST, payroll, or corporate income tax

Typical use on paperwork

Nine-digit BNVendor forms, provincial registrations, CBSA conversations
CRA program accountGST/HST returns, T4 summaries, corporate tax filings tied to that account

How many you may hold

Nine-digit BNUsually one BN per incorporated or registered entity described on CRA records
CRA program accountSeveral program accounts can attach to the same BN when required

Shown on GST/HST invoices

Nine-digit BNOften quoted, but GST/HST rules expect your registration details
CRA program accountGST/HST registrants list the BN with RT reference so AP can validate tax

Practical guidance

When you need a CRA business number

You need a BN when you register for CRA program accounts such as GST/HST or payroll, when incorporation flows issue one automatically in listed provinces, or when another government program requires it. Unincorporated businesses may wait until a CRA program demands registration.

GST/HST or payroll registration

Opening your first CRA program account gives you a BN if you do not already have one. Later accounts reuse that BN with new letters and digits.

  • You cross the small-supplier threshold and register for GST/HST
  • You hire employees and register a payroll deduction account
  • You incorporate in a province that coordinates BN issuance with the CRA
  • You become a federal supplier that needs a Procurement Business Number after your CRA BN exists

Complete Business Registration Online (BRO) so your details stay consistent across programs.

Showing identity to Canadian buyers

Enterprise clients, platforms, and grant programs often ask for your BN during onboarding even when no tax applies that day.

  • A municipal permit office lists your CRA BN beside provincial registry numbers
  • A prime contractor verifies subcontractors before issuing work orders
  • You sell to crown corporations that match invoices to vendor master files
  • You apply for financing that checks GST/HST registration status

Keep a PDF of your latest CRA notice next to your banking details so finance teams receive matching names.

Imports, exports, and RM accounts

You must hold a nine-digit BN before registering an import-export program account with the Canada Border Services Agency when those rules apply.

  • You commercial import goods that require registration with CBSA programs
  • You export and need RM accounts aligned with customs releases
  • You already have a BN from GST/HST and now add RM0001
  • Customs paperwork must match every trade name you operate

Confirm trade names when you register so border documents align with invoices.

What sets them apart

CRA BN vs provincial registration numbers

Provincial business registries give their own identifiers for licences or partnerships. Those numbers complement, but do not replace, your CRA BN when federal tax programs require it.

CRA BN vs provincial Master Business Licence

Ontario and other provinces issue consumer-facing registration numbers for provincial obligations. Your CRA BN still controls GST/HST collection when you are a registrant.

CRA BN vs Quebec enterprises

Quebec enterprises also interact with Revenu Quebec for QST while using the CRA BN for GST/HST federal accounts. Contracts should list both when both programs apply.

Using the BN with municipal licences

Cities sometimes ask for BN confirmation when you renew business licences tied to taxable activity. Keep CRA notices synchronized with provincial name changes.

BN vs billing document type

Your BN proves who is collecting tax. Document type still follows your workflow: estimates and quotes describe future work while invoices demand payment under terms such as net 30.

Workflow

How to register and display your BN with confidence

Gather legal entity details, register through BRO, store notices securely, then mirror the BN and GST/HST lines on invoices your clients can audit quickly.

  1. 1

    Confirm your legal name and entity type

    Collect articles of incorporation, partnership agreements, or sole proprietor information exactly as filed. CRA program accounts reject mismatched spelling.

    Tip: Sync trade names if customers know you by a different brand.

  2. 2

    Use Business Registration Online for new CRA accounts

    The CRA directs businesses to BRO for BN and CRA program registration. Save confirmation PDFs immediately because some notices do not repeat by mail.

    Tip: Bookmark BRO in your banking profile so accountants find it during year end.

  3. 3

    Note each program identifier you receive

    Track RT, RP, RC, and RM combinations separately because each carries filing dates and payment channels.

    Tip: Maintain a spreadsheet tab that maps program accounts to accounting ledger codes.

  4. 4

    Add BN details to invoices and quotes

    Place BN or GST/HST registration lines beside payment terms like net 30 so procurement teams reconcile documents without email follow-up.

    Tip: Reuse the same block whether you issue a quote, estimate sequence, or final invoice.

  5. 5

    Tell suppliers your BN when they request it

    Upstream vendors quote your BN on credits that support your ITCs. Match the number to your GST/HST account to avoid mismatches during audits.

    Tip: Ask vendors to mirror your legal name spelling from CRA notices.

  6. 6

    Review CRA mail for amendments

    Changes to mailing addresses or legal endings can ripple across program accounts. Update BRO or My Business Account promptly after corporate changes.

    Tip: Set reminders each quarter to confirm BRO contact data still matches payroll and GST/HST contacts.

Pitfalls

Mistakes teams make with business numbers

Most BN problems come from mixing up nine-digit identifiers with longer program strings or from stale trade names at the border.

Stopping after writing only nine digits on GST/HST invoices

Problem

Buyers sometimes need the RT reference to validate collection authority. Omitting it can delay approvals.

Fix

Print the GST/HST program account format your CRA notice shows whenever space allows.

Assuming a provincial licence replaces CRA registration

Problem

Provincial registrations cover their own rules but do not automatically register you for GST/HST.

Fix

Complete CRA steps when taxable sales cross thresholds or when you voluntarily register.

Using an old BN after amalgamation

Problem

Corporate reorganizations may retire prior BN sequences. Suppliers might reject invoices tied to closed numbers.

Fix

Issue updated notices to clients whenever CRA confirms a new BN.

Sharing incomplete trade names with CBSA

Problem

Customs compare BN registration names with customs documents. Hidden trade names delay shipments.

Fix

Register every operating name related to imports or exports before cargo arrives.

Trying to register by phone after BRO becomes mandatory

Problem

Telephone registrations are phased out for BN and CRA program accounts, which causes rework.

Fix

Plan extra time for BRO authentication instead of expecting same-day telephone setup.

Checklists

Checklists for BN accuracy

Run these checks before onboarding major clients or changing invoice templates.

Registration records

  • Nine-digit BN matches CRA notices letter for letter
  • Each RT, RP, RC, or RM sequence lists current mailing and trade names
  • BRO login credentials sit with at least two trusted administrators
  • GST/HST reporting period aligns with bookkeeping calendars

Customer-facing documents

  • Quotes, estimates, and invoices share the same legal entity name
  • BN or GST/HST registration appears beside tax lines when you collect GST or HST
  • Payment terms state net 30 or your chosen convention in plain language
  • Currency and place of supply notes follow your sector’s standard

Supplier coordination

  • Purchase orders carry the BN needed for expense tax credits
  • Supplier credits reference the same BN printed on your sales invoices
  • Vendor portals store PDF proofs of CRA registration
  • Annual confirmations go out after corporate name changes

Sources

What official Canadian sources say

These statements summarize Government of Canada guidance. Always read the full CRA pages before you rely on them for decisions.

  • The Government of Canada states that when you register your business you receive a unique nine-digit business number that identifies your business and that you can only have one BN for your business.

    Government of Canada, Business number and CRA program accounts (2025). View source

  • The Government of Canada explains that when you register for a CRA program account such as GST/HST or payroll, a program identifier and reference number is added to your existing BN and together they become your CRA program account number.

    Government of Canada, Program accounts you may need (2025). View source

  • The Canada Revenue Agency states that as of November 3, 2025 businesses must use Business Registration Online to register for a new business number or CRA program account and that phone-based registration for these accounts is no longer available.

    Canada Revenue Agency, Businesses: Go online to register for a business number or CRA program account (2025). View source

Related document types

Branches, reorganizations, and partnerships

Complex structures still rely on one BN per legal entity today. Document partnerships carefully when multiple names appear on invoices.

Multiple trade names

Trade names must line up with CRA registrations for each program. When a franchise or division bills under a different brand, confirm which entity holds the BN on the invoice.

Partnerships and joint ventures

Each partner’s tax status can differ. Only the registrant identified on the invoice should show a GST/HST account tied to their BN.

Cross-border contractors

Non-residents meeting Canadian registration rules receive their own CRA program accounts. Do not reuse a domestic client’s BN on your sales documents.

Frequently asked questions

Answers Canadian owners ask about CRA business numbers and invoicing.

What is a business number in Canada?

It is your nine-digit CRA identifier for your business entity. Additional letters and digits turn it into full program accounts such as GST/HST or payroll.

Is a business number the same as a GST number?

People often say "GST number" when they mean your GST/HST program account, which includes your BN plus an RT reference. The BN alone is only nine digits.

Does every sole proprietor need a BN?

Not automatically. You obtain a BN when you register for a CRA program that requires one, such as GST/HST past the small-supplier threshold, or payroll when you have employees.

How do I get a CRA business number?

Use Business Registration Online to request a BN and CRA program accounts. Telephone registration is no longer available for these requests as of the November 2025 update described on Canada.ca.

Where should the BN appear on invoices?

Place it with your legal business name and address, near GST or HST lines when you charge tax. Follow CRA invoice requirements for registrants so buyers can substantiate claims.

Can I share my BN publicly?

Business numbers appear on invoices and registrations routinely. Guard supporting documents such as CRA notices because they contain more sensitive context.

What if my BN changes?

Inform clients, banks, and suppliers immediately and reissue templates with the updated GST/HST account if applicable.

Do provinces issue their own numbers too?

Yes. Provincial registrations handle local obligations. Federal GST/HST still flows through CRA program accounts tied to your BN.

How does this relate to payment terms such as net 30?

Your BN proves who is billing. Net 30 still governs when payment is due after you issue the invoice that lists both.

Does a quote need my BN?

Quotes do not always require tax registration lines, yet many procurement teams ask for BN proof during onboarding so later invoices match their vendor record.

Keep learning

Related guides and resources

Pair this identifier topic with GST and HST basics plus document flows that Canadian teams use every day.

What is GST and HST?

Rates, place of supply, and how harmonized lines show up after you register your BN for GST/HST.

Read glossary entry

What is an input tax credit?

Recover GST or HST on purchases once supplier invoices cite the right BN-backed registration.

Read glossary entry

What is QST in Quebec?

QST and TVQ lines, Revenu Québec, and the registration strings that sit next to your BN on a Quebec bill.

Read glossary entry

Invoice vs Quote vs Estimate

See how invoices, quotes, and estimates fit together before you promise payment timing.

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Net 30 payment terms

Define net 30 clearly so BN-backed invoices line up with when buyers must pay.

Read glossary entry

What to include on a GST and HST invoice

Field checklist for CRA-ready invoices that pair with your GST/HST registration.

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How to invoice as a Canadian contractor

Workflow from quote to invoice with identifiers and Canadian payment culture.

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Canadian guides hub

Browse Canada-focused playbooks on Invoice Mama.

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Canadian glossary

More Canadian English invoicing definitions and comparisons.

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Free invoice templates

Start from a structured layout and add BN and tax lines where your business needs them.

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CRA-ready invoicing

Show your business number and tax lines clearly on every bill

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