A Business Number (BN) is a unique 9-digit identifier assigned by the CRA to businesses in Canada. Not every business needs one immediately, but many businesses will require a CRA Business Number once they register for GST/HST, payroll, import/export accounts, or certain corporate tax accounts.
| Situation | Need a Business Number? |
| Sole proprietor with no GST/HST requirement and no employees | Usually No |
| Corporation | Yes |
| Registering for GST/HST | Yes |
| Hiring employees | Yes |
| Importing or exporting goods | Yes |
| Opening CRA business program accounts | Yes |
If you’re starting a business in Canada and aren’t sure whether you need a BN number, the answer depends on your business structure and activities. The sections below explain exactly when a Canadian Business Number is required, how to get one, and the mistakes to avoid.
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Who Needs a CRA Business Number and Who Does Not?
Many new business owners assume they need a CRA Business Number from day one. In reality, some small businesses can operate without one for a period of time.
Generally, you’ll need a Business Number if you:
- Incorporate your business
- Register for GST/HST
- Hire employees and need a payroll account
- Import or export goods
- Open certain CRA business program accounts
You may not need a BN immediately if you:
- Operate as a sole proprietor
- Have no employees
- Earn less than the GST/HST registration threshold
- Do not require CRA business accounts
However, even if it’s not mandatory today, many business owners choose to register early to simplify future growth and compliance.
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- Personal Tax Return Coquitlam
- Business Tax Return Coquitlam
- Online Payroll Services Coquitlam
- WCB Employer Registration Coquitlam
- Record of Employment Service
When Are You Required to Register for a Business Number?
A CRA Business Number becomes mandatory when your business needs to interact with the Canada Revenue Agency through specific business accounts.
Common situations include:
| Business Activity | BN Required |
| Registering a corporation | Yes |
| Opening a payroll account | Yes |
| Registering for GST/HST | Yes |
| Importing goods into Canada | Yes |
| Exporting goods internationally | Yes |
| Filing corporate income tax returns | Yes |
For example, if your business revenue exceeds the small supplier threshold and you must register for GST/HST, a Business Number will be assigned as part of that process.
If you’re unsure whether your business activities trigger registration requirements, speaking with a professional can help avoid costly compliance issues later. MaxPro Financials regularly assists BC business owners with CRA registrations and business setup.
Can You Operate a Business in Canada Without a BN?
Yes, in some cases.
Many sole proprietors begin operating without a CRA Business Number. If you are simply providing services, have no employees, and are not required to register for GST/HST, a BN may not yet be necessary.
However, there are some limitations:
- You cannot open CRA business program accounts without a BN.
- You cannot register payroll accounts without a BN.
- You may encounter difficulties as your business grows.
- Some business registrations and government interactions may require one.
Think of the BN as the foundation of your CRA business relationship. Even if it’s not immediately required, many growing businesses benefit from setting it up early.
How to Get a CRA Business Number
Getting a Business Number is usually straightforward.
You can register through:
- The CRA online registration system
- By phone with the CRA
- By mail or fax in certain situations
- Through a professional accountant or tax advisor
The information typically required includes:
- Legal business name
- Business structure
- Owner information
- Business address
- Description of business activities
- Expected business operations
After registration, the CRA assigns a unique 9-digit Business Number that remains associated with your business.
Many business owners choose professional assistance because registration often involves more than simply obtaining a BN. Decisions about GST/HST, payroll accounts, corporate structure, and bookkeeping systems are often made at the same time.
Our other financial services:
- Financial Service BC
- Business Valuation Services BC
- Business Plan Writing Services BC
- Financial Planning Services
- Financial Due Diligence Services
How Long Does It Take to Get a Business Number?
In most cases, a Business Number can be issued very quickly.
| Registration Method | Typical Time |
| Online registration | Often immediate |
| Phone registration | Usually same day |
| Mail registration | Several weeks |
| Professional registration assistance | Depends on complexity |
The exact timeline may vary depending on your business structure and whether additional program accounts need to be created.
For corporations and businesses requiring multiple CRA accounts, setup can involve additional steps beyond obtaining the BN itself.
Common Mistakes Business Owners Make When Registering for a BN
Many registration problems occur because business owners focus only on obtaining the number and overlook the bigger compliance picture.
Common mistakes include:
Registering for the Wrong CRA Program Accounts
Some businesses need GST/HST accounts, payroll accounts, or import/export accounts. Missing required accounts can create filing problems later.
Choosing the Wrong Business Structure
A sole proprietorship, partnership, and corporation each have different tax and reporting obligations.
Delaying Registration Too Long
Waiting until after hiring employees or exceeding GST/HST thresholds can create unnecessary compliance issues.
Using Incorrect Business Information
Errors in legal names, addresses, or business activities can lead to CRA processing delays.
Ignoring Bookkeeping Setup
Many businesses obtain a BN but fail to establish proper bookkeeping systems from the beginning, making tax season much more difficult.
Need Help Registering a CRA Business Number or Setting Up Your Business Properly?
Starting a business involves much more than obtaining a Business Number. Choosing the right structure, registering the correct CRA accounts, setting up bookkeeping processes, and understanding tax obligations can save significant time and money later.
At MaxPro Financials, we help business owners across British Columbia register their CRA Business Number, set up GST/HST and payroll accounts, establish bookkeeping systems, and ensure their business starts on the right track. Whether you’re launching a sole proprietorship or incorporating a company, our team can guide you through every step.
FAQ
Is a Business Number the same as a GST number?
No. The Business Number is the main CRA identifier. A GST/HST account is one program account attached to that Business Number.
Can I have a Business Number before earning any revenue?
Yes. Many businesses register before generating income, especially corporations or businesses preparing to hire staff.
Does a sole proprietor automatically receive a BN?
Not necessarily. A sole proprietor only receives a BN when registering for certain CRA business accounts or programs that require one.
Can I use one Business Number for multiple CRA accounts?
Yes. The same 9-digit BN is used as the base number, with different program identifiers added for GST/HST, payroll, corporate tax, and other accounts.
Do I need a Business Number if I work as a freelancer?
Not always. Some freelancers can operate without a BN initially. However, registration may become necessary depending on revenue levels, GST/HST requirements, or business growth.
Can I change my Business Number later?
Generally, the CRA Business Number remains with the business. Significant structural changes may require new registrations depending on the situation.
What happens if I should have registered for a BN but did not?
You may face compliance issues, delayed registrations, filing complications, or penalties if associated CRA accounts were required but not opened on time.
Should I get professional help when registering a Business Number?
For many business owners, yes. Proper registration often includes tax planning, bookkeeping setup, GST/HST considerations, and business structure decisions that can affect the business long after registration is complete.