Corporate income tax program account

If you want to incorporate your business, depending on whether you want to incorporate provincially, territorially, or federally, you should contact your provincial incorporating authority, or Industry Canada-Strategis.

When you incorporate with the province of Ontario, Manitoba, British Columbia, Nova Scotia, New Brunswick, or Industry Canada your business will automatically be registered for a Business Number (BN) and a corporation income tax program account.

Within 45 days of incorporation, you should receive a notice confirming your BN and summary of program accounts.

If you require your BN before we send you the confirmation notice, contact us at 1-800-959-5525. Have a copy of your certificate of incorporation on hand, since we may ask you for it.

When you incorporate with any other province or territory you will have to register for a BN and corporate income tax program account by contacting the CRA. For more information, go to How to register.

Non-resident corporations that register for a Business Number with CRA will also be registered with a corporate tax account.

Forms and publications

• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• T2 Corporation Income Tax Guide (T4012)
• Form RC1, Request for a Business Number (BN)

Related topics

• Business Registration Online
• Related provincial and territorial government sites
• Canada Business
• Canada's Business and Consumer Site - Industry Canada