An account number has 15 characters in three parts-the nine-digit Business Number (BN), a two-letter program identifier, and a four-digit reference number. Each business or legal entity should have one BN. The program identifier and the reference number identify the account.
| Business Number (BN) | Program Identifier | Reference Number |
| 123456789 | RZ | 0001 |
For more information, go to Business Number (BN) Registration.
Since January 1, 2010, your Filer Identification Number (FIN) has been replaced by a new 15-character RZ account number. You can use the same RZ account number to file your T5, T5007, T5008, and RRSP Contribution Receipts information returns. If you file a T5013, T5018, or the new TFSA Annual Information Return, you will need a dedicated RZ account number for each return type you file.
Your RZ account number has been created automatically by the FIN to BN conversion process. If you did not received your new RZ account number, or you require an additional account to suit your business needs, complete Form RC257, Request for an Information Return Program Account (RZ), or contact the CRA.
If you want to authorize a Representative to access your accounts, make account enquiries, and update account information, complete Form RC59, Business Consent Form, and send it to the CRA.