When You Need A Business Number or Canada Revenue Agency (CRA) Program Accounts
Certain business activities require a business number. You can register for:
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a business number: a unique, 9-digit number and the standard identifier for businesses which is unique to a business or legal entity
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Canada Revenue Agency (CRA) program accounts: two letters and four digits attached to a business number and used for specific business activities that must be reported to the CRA
When You Need a Business Number
You need a business number if you incorporate or need a CRA program account.
You might need a business number to interact with other federal, provincial and municipal governments in Canada. For more information, go to Canada Revenue Agency registration and provincial or other federal programs.
When you need CRA program accounts
Each CRA program account has its own rules and requirements about when you need to register.
The most common CRA program accounts a business may need are:
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GST/HST (RT), if your business collects GST/HST
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Payroll deductions (RP), if your business pays employees
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Corporation income tax (RC), if your business is incorporated
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Import-export (RM), if your business imports goods or sells goods or services abroad
Other CRA program accounts are described below.
Registering for a CRA program account will get you a business number if you don't already have one. If you already have a business number, the program account will be added to your business number. Your business will only ever have one business number.
You can register online to get a business number and the most common CRA program accounts: