CRA Business Number: How to Get One (2026 Guide)

A CRA business number (BN) is a free 9-digit number that identifies your business to the Canada Revenue Agency and other government programs. You get one by registering through Business Registration Online, by phone or by mail, usually at the moment you sign up for your first CRA program account, such as GST/HST (RT) or payroll (RP). Corporations get one automatically when they incorporate; sole proprietors get one when they first need it or choose to.

This guide explains when a freelancer or small business needs a BN, how program accounts work, the registration steps, and how to show the right number on invoices. It is general information, not tax or legal advice; check the CRA's pages or an accountant for your circumstances.

What is a CRA business number?

The CRA describes the BN as a unique 9-digit number that identifies your business and is used to deal with federal, provincial, territorial and municipal programs. A business can have only one BN. The BN on its own is not a tax account. Tax accounts, called program accounts, are added to it and use a 15-character format:

Part	Example	Meaning
Business number	123456789	Identifies the business
Program identifier	RT	Type of account
Reference number	0001	Distinguishes accounts of the same type
Full account	123456789 RT0001	Your GST/HST account number

The main program accounts small businesses use:

• RT - GST/HST.
• RP - payroll deductions, when you have employees.
• RC - corporation income tax, for incorporated businesses.
• RM - import-export, if you import or export commercial goods.
• RZ - information returns, such as T4A slips for contractors you pay.

The CRA's page on the business number and CRA program accounts lists every type.

Do you need a CRA business number?

Situation	BN needed?
Sole proprietor, under $30,000 taxable supplies, no employees	No, but optional
Sole proprietor passing $30,000 in taxable supplies (small supplier limit)	Yes, for the required GST/HST account
Rideshare or taxi driver	Yes; GST/HST registration is required from the first dollar
Hiring your first employee	Yes, for a payroll (RP) account
Incorporating	Yes; corporations receive a BN on incorporation
Importing commercial goods	Yes, for an import-export (RM) account
Paying contractors over $500 and filing T4As	Yes, with an information returns or payroll account

The $30,000 small supplier test looks at taxable supplies, together with associated businesses, in a single calendar quarter or over four consecutive calendar quarters. Our guide on how to register for GST/HST in Canada explains the test, voluntary registration and filing periods in detail.

How to get a CRA business number: step by step

1. Decide which program accounts you need now. Most freelancers start with GST/HST; employers add payroll.
2. Gather your details: your SIN, legal name, business name if different, business address, a description of your main activity, expected start date, fiscal year-end and estimated annual sales.
3. Sign in to your CRA account. You need a CRA account to use Business Registration Online (BRO).
4. Complete BRO. Register the BN and the program accounts you need in the same session. Owners with a temporary SIN starting with 9 must use BRO.
5. Save your confirmation. If there are no issues, your BN and program account numbers are usually shown at the end of the session.
6. Set up My Business Account so you can file GST/HST returns, view balances and authorize your accountant.
7. Update your invoices and records with the new numbers.

Alternatives to BRO: you can call the CRA business enquiries line, or mail Form RC1, Request for a Business Number and Certain Program Accounts, which covers GST/HST, payroll, corporation income tax, registered charity and information return accounts on one form. Corporations in some provinces receive their BN through provincial registration, and businesses formed outside Canada or owners without a SIN follow the CRA's non-resident registration route.

Worked example: a freelancer crossing the small supplier limit

Omar, a video editor in Halifax, invoices clients as a sole proprietor. These figures are illustrative.

Calendar quarter	Taxable sales	Running total, last four quarters
Q3 2025	$5,800	$5,800
Q4 2025	$7,400	$13,200
Q1 2026	$8,900	$22,100
Q2 2026	$9,600	$31,700

Omar's four-quarter total passed $30,000 in Q2 2026, so he stopped being a small supplier at the end of the month after that quarter, and had to register within 29 days of the day he first made a supply as a non-small supplier. He registered through BRO in early July, received BN 123456789 and account 123456789 RT0001 the same day, and from that point added 14% HST (the Nova Scotia rate at that time; check the current rate) to invoices for Canadian clients. He could have registered voluntarily a year earlier to claim input tax credits on his new editing workstation.

Using your business number on invoices

If you are registered for GST/HST, invoices that charge it must show your GST/HST registration number, the full number with RT, for most supplies; larger sales require more detail. If you are not registered, do not show a GST/HST number or charge the tax. Many unregistered freelancers still show their BN or just their business name, which is fine. Our guide to Canada GST/HST invoice requirements lists the fields by invoice value, and tax ID on invoices compares tax numbers across countries.

Clients who pay you more than $500 in a year may ask for your BN or SIN to file a T4A slip. Giving your BN, in box 013, avoids sharing your SIN.

Business number vs provincial registration and business names

A BN is federal and tax-focused. It does not register your business name. If you trade under a name other than your own legal name, most provinces require you to register that name separately, often through the provincial business registry, which may also add the BN to your provincial records. Check the name is free first; our business name search guide covers how.

After you get your BN: a first-month checklist

1. Record your filing period. New GST/HST registrants are usually assigned annual filing if their sales are small, but can choose more frequent filing. Diary the due date.
2. Add the numbers to your invoice template so every new invoice shows the business name, BN or GST/HST number and tax line correctly.
3. Tell existing clients the date from which you will charge GST/HST, and send them your registration number so they can claim input tax credits.
4. Set up a separate account for sales tax collected, so the GST/HST you charge is not spent before you remit it.
5. Authorize your accountant in My Business Account if someone else will file.
6. Start tracking input tax credits on business purchases with proper supplier invoices.

The income tax side does not change with a BN: a sole proprietor still reports business income on Form T2125 with their personal return, as explained in our guide to self-employed tax in Canada. If you start paying contractors yourself, our guide on how to pay contractors covers the paperwork you will collect.

Business number for corporations and non-residents

When you incorporate federally or in most provinces, the BN is issued as part of incorporation and the corporation income tax (RC) account is opened automatically. You still need to add GST/HST and payroll accounts separately when they apply. Each corporation has its own BN, separate from its owner's.

Businesses outside Canada that sell into Canada, for example digital services to Canadian consumers or goods through Canadian marketplaces, may also need a BN and GST/HST registration. Non-residents and people without a SIN follow the CRA's non-resident registration route rather than the standard BRO flow, and processing can take longer, so start early.

Common mistakes

• Registering a second BN for the same sole proprietorship. Add program accounts to the existing BN instead.
• Showing the 9-digit BN only on invoices that charge GST/HST, instead of the full RT number.
• Charging GST/HST before registration, or failing to charge it after you were required to register.
• Forgetting to close accounts. When you stop a business or stop having employees, close the relevant program account so you do not keep receiving filing demands.
• Not updating your address. CRA notices go to the address on file; keep it current in My Business Account.

What to do if you lost your business number

Check old CRA letters, your GST/HST returns or My Business Account. Corporations can also find the BN on provincial or federal corporate registry records. The CRA's public registries let you confirm a GST/HST number for any business, which is useful when checking a supplier's invoice. For your own records, keep the confirmation from registration with your business documents, and include the number in your invoice template so you never need to look it up again.

A final tip: when a client or supplier gives you their GST/HST number, check it with the CRA's online GST/HST registry before claiming input tax credits on their invoices. A wrong or made-up number on a supplier's invoice can mean your credit is denied on review.

Once you have your BN and GST/HST number, add them to every invoice. You can create invoices with your business number, tax lines and payment details in our free invoice generator, with no sign-up and instant PDF download.