Legal name

Sole proprietorship

If you are a sole proprietor, professional, or self-employed person, use the same name as on your individual tax return. For example, if your name is John Smith, your legal business name must be John Smith.

Partnership

If you are a member of a general partnership, the business legal name consists of the names of the partners. For example, if two individuals form a partnership and their names are John Smith and Jane Smith, the partnership's legal name is John Smith and Jane Smith.

However, if your partnership's business name is registered with a provincial or territorial authority, you can register your BN using that same name. The registered name is the legal name.

Corporation

If you own a corporation, the name must be registered as it appears on the certificate of incorporation.

Only corporations can have the words "Limited," "Ltd," "Incorporated," "Inc.," "Corporation," "Corp." as part of their name.

Forms and publications

• Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number (BN)

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Industry Canada