What is a business account number

The Business Number (BN) is a numbering system that simplifies and streamlines the way businesses deal with the federal government. It is based on the idea of one business, one number. Each business requires one BN for its legal entity. A legal entity is defined as a sole proprietor, partnership, corporation, trust or other organization.

Note: A sole proprietor that operates more than one business needs only one BN. (If it is the same ownership type)

What is the difference between a BN and a BIN

The Business Number (BN) is a 9-digit business identifier used in Canada to which businesses can register program accounts with the Canada Revenue Agency (CRA).

This number should be used when communicating with the CRA about program accounts you have or wish to register for. For example, if you would like to discuss your GST/HST account or you would like to register for a payroll account, you should quote your BN.

The Business Identification Number (BIN) is a 9-digit number used by the Ontario Ministry of Consumer and Business Services to identify provincial business accounts. It also appears on the Ontario Master Business Licence and should be used for communications with the Ontario government about your business.

Format of the BN

The BN is a nine digit business identifier. The Account Number consists of three parts - the BN, the two letter Program Identifier and the four digit reference number. The entire Account Number has 15 characters:

• Nine digit BN to identify the business; and
• Two letters and four digits to identify each account a business may have.

In this example, "Business X" wants to register with the CRA for a Business Number, one GST/HST account, and two payroll accounts. The business will receive a:

Business Number	123456789
GST/HST account	123456789 RT 0001
1st payroll account	123456789 RP 0001
2nd payroll account	123456789 RP 0002

Although you can register for several program accounts at one time, each type of program account requires very specific information and must be registered separately. So you should not assume that because you have a BN with a GST/HST account, you automatically have a payroll account.

Different letters are used to identify types of program accounts.

Four major program accounts:

• RT - GST/HST
• RP - payroll
• RC - corporate income tax
• RM - import/export

Other program accounts:

• RR - registered charity
• RD - excise duty
• RE - excise tax
• RN - insurance premium tax
• RG - air travelers security charge
• RZ - Information Returns

When you contact us, or make a payment, it is important to provide all 15 characters. You should set up your computer systems, forms, and books and records to handle all 15 characters.

A business may also want to register with Manitoba, New Brunswick, Ontario, Nova Scotia, British Columbia or Quebec.

Manitoba

To obtain information on how to do business in Manitoba, or to register for Manitoba program accounts, go to Manitoba programs.

New Brunswick

To obtain information on how to do business in New Brunswick, or to register for New Brunswick program accounts, go to New Brunswick programs.

Ontario

A business may also want to use Business Registration Online (BRO) to register its business name with Ontario. This means, in addition to the Business Number, the business will receive an Ontario Business Identification Number (BIN) that must be used for Ontario Business Name renewals. Through BRO, the business will also be able to print its Ontario Master Business Licence (MBL).

Any information sent to BRO to apply for the Ontario accounts mentioned above will be forwarded to the Ontario Government for processing.

Nova Scotia

If your business operates in Nova Scotia, BRO can automatically transfer you to the Nova Scotia Business Registry (NSBR) Web site to complete the registration for Nova Scotia programs.

British Columbia

If your business operates in British Columbia, BRO can automatically transfer you to the OneStop Business Registry Web site to register for British Columbia programs.

Quebec

If your business operates in Quebec, BRO can automatically transfer you to the Revenu Québec Web site to register for Revenu Québec programs.

Forms and publications

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

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada
• Converting the Filer Identification Number to the Business Number

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