Do you need a program account?

Not all businesses require a Business Number (BN), so it is important that you review the information for each type of program account before registering.

You only need a BN if you require any one of the following business accounts:

• GST/HST
• Payroll
• Corporate income tax
• Import/Export
• Others

If you decide to register for any one of them, you will receive a BN.

Forms and publications

• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• Form RC1, Request for a Business Number (BN)
• Business Consent Form (RC59)

Related topics

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