If you are starting or changing a business in Ontario, CRA business number setup is often one of the first administrative tasks. This article gives a short decision checklist so you can confirm whether you need a BN, then walks through the fastest CRA-approved registration methods, the exact information to have on hand, which program accounts to add, common errors to avoid, and when to call an accountant for help.
Do you need a CRA business number
Not every small operation needs a BN, but many do. You need a BN when you require a CRA program account such as GST/HST, a payroll deductions account, or when you incorporate your business. The CRA lists specific situations when a BN is required and gives examples you can compare against your situation.
Quick checklist before you start:
- You expect to collect GST/HST from customers.
- You will have employees and must remit payroll deductions or file T4 slips.
- Your business is incorporated, or you need to interact with federal or provincial programs that require a business identifier.
- You plan to import goods or need CBSA systems for commercial imports.
Official CRA guidance on when a BN is required is available from the Canada Revenue Agency: When you need a BN.
What a BN is and how program accounts attach to it
A business number is a unique nine digit identifier the CRA issues to a single legal entity. You can only have one BN per legal entity. When you register program accounts such as GST/HST or payroll deductions, the CRA appends program identifiers and reference numbers to your BN rather than issuing multiple base numbers. That structure keeps filings and remittances linked to the same identity in bookkeeping and payroll systems.
Read the CRA explanation of the business number and program accounts for the formal description: Business number and CRA program accounts.
Fastest registration methods: online, phone, or mail
The CRA accepts BN registration using Business Registration Online, by telephone, or by mailing Form RC1. Each method is valid, but they differ in speed and the information you must supply. The official how-to guidance explains all three options.
Online: Business Registration Online — step by step
Business Registration Online is the CRA’s fastest and easiest option for most Canadian resident business owners. The online flow guides you through your business structure, legal and operating names, contact details, fiscal year-end, and which program accounts you want to open at the same time. In many cases you will receive immediate confirmation and your BN and program account numbers the same day.
Expect the online screens to let you add GST/HST, payroll, import/export, and other program accounts simultaneously. For the CRA resident registration instructions see: Register as a resident with a Canadian business.
By phone or mail: what to prepare and the RC1 form
If you prefer to register by phone or must use Form RC1 because of special circumstances, you will provide the same core information as the online form. Mailing RC1 remains an option when online registration is not available. Phone registration can be useful if you want to ask clarifying questions as you register.
The CRA explains telephone and mail options and provides the RC1 details here: How to register.
- Phone registration is practical for real-time questions, but you must still have the same documents and details ready.
- Mailing RC1 typically takes longer to process and can be delayed by incomplete fields or unclear names.
- Always keep a photocopy or scan of your completed RC1 and any CRA confirmations for your records.
Which CRA program accounts should you add now
Deciding which program accounts to add during BN registration saves you a second application and keeps all accounts linked to the same BN. Add accounts now when you expect to need them right away.
- GST/HST account: add this if you will collect GST/HST from customers. The CRA states a BN is required for GST/HST accounts.
- Payroll deductions account: add this if you will have employees and must remit income tax withholdings, Canada Pension Plan contributions, and Employment Insurance premiums. The CRA payroll registration guidance explains how to open a payroll account: How to register a payroll account.
- Import and CBSA accounts: if you will import commercial goods register for the appropriate CBSA systems, such as CARM. See the Canada Border Services Agency CARM start guide: Get started with CARM.
You can add program accounts later, but setting them up immediately reduces administrative work and avoids gaps in compliance or remittance responsibilities.
Exactly what to have on hand before you start
Prepare these details so you can complete Business Registration Online or the RC1 in one sitting:
- Legal name of the business and operating or trade name if different.
- Business structure: sole proprietor, partnership, corporation, or other legal form.
- If incorporated, the incorporation number and jurisdiction of incorporation.
- Business address, mailing address if different, and primary contact information.
- Social Insurance Number for an individual registrant when required for resident registration, or identification details for non-resident registrants.
- Short description of main business activities and the primary industry description or NAICS code if known.
- Planned fiscal year-end date for accounting and tax reporting.
- Expected payroll start date and estimated number of employees, if adding a payroll account.
- Estimated annual taxable supplies if you will register for GST/HST voluntarily or expect to be required to register later.
The CRA resident registration instructions describe the specific fields they will request.
Timing, common mistakes, and how to fix registration problems
Online registration is usually fastest. Phone or mailed RC1 submissions take longer. Common mistakes that cause delays include mismatched legal names, incomplete contact information, selecting incorrect program accounts, and attempting to create a new BN when one already exists for the same legal entity.
If you suspect a duplicate BN, contact the CRA rather than creating another number. The government explains how to find an existing BN and manage changes here: Business registration with the CRA. Keep CRA confirmations and reference numbers, because they speed troubleshooting and corrections.
When to call an accountant: decision criteria and common objections
You can complete CRA business number setup on your own in many cases, but hire an accountant when any of these apply:
- Your business is incorporated, or you expect to operate in multiple provinces.
- You are a non-resident doing business in Canada and need help with residency or filing considerations.
- You have complex payroll needs such as multiple pay schedules, contractors versus employees, or foreign workers.
- You plan to import or export commercial goods and require CARM or CBSA coordination.
- You want your BN and program accounts integrated with cloud accounting and payroll systems from day one.
Common objections to hiring an accountant include cost, a desire to DIY, and privacy concerns. A professional reduces the risk of mis-registration, ensures the correct program accounts are chosen, and integrates the BN with bookkeeping and payroll software. Verma Accounting & Financial Services offers CRA-compliant registration, integration with cloud systems, and a three-step onboarding process that includes consultation, setup and review, and ongoing support. Learn more on the firm’s business registration page: Verma Accounting business registration.
A concise step-by-step checklist you can follow now
- Decide whether you need a BN using the decision checklist above and the CRA guidance on when you need a BN.
- Gather documents and information listed in the preparation checklist.
- Choose your method: Business Registration Online for speed, phone if you need real-time help, or RC1 by mail if online is not possible.
- Complete the registration and add any necessary program accounts such as GST/HST, payroll, or import accounts.
- Save your BN and program account numbers, and update your bookkeeping and payroll software immediately.
- Keep confirmation records and contact the CRA or your accountant if you see an error or suspect a duplicate BN.
If you prefer professional help, Verma Accounting can complete the registration, ensure the correct program accounts are added, and integrate the BN with your cloud-based accounting and payroll systems. Find details on the firm’s business registration page: business registration.
What to expect after registration and simple next steps
After registration you will receive your BN and program account identifiers. Record these in your accounting and payroll systems, ensure invoices display the correct GST/HST registration number if applicable, and set up filing and remittance schedules. Keep CRA confirmations as part of your business records. If you added a payroll account, collect employee information and begin remitting deductions according to CRA schedules.
Frequently asked questions
Business Registration Online is generally the fastest way for most Canadian resident businesses to get a BN and program accounts. Phone or mailed RC1 submissions usually take longer. See the CRA how to register guidance for details.
Yes. The online registration flow and the RC1 form let you add GST/HST, payroll, and other CRA program accounts at the same time so each account is appended to the same BN. See the CRA explanation of program accounts for more information.
Not always. Sole proprietors need a BN when they require a CRA program account such as GST/HST or payroll, or when they incorporate. Use the CRA guidance on when a BN is required to confirm your situation.
Non-resident registration has different requirements and documentation. The CRA provides resident and non-resident registration pages and instructions. If you are a non-resident, consider professional assistance because additional rules may apply.
The government provides guidance on business registration and on how to find or manage an existing BN. If you suspect a duplicate, contact the CRA before creating a new BN to avoid complications.
Official references: When you need a BN, Business number and CRA program accounts, How to register, How to register a payroll account, and Get started with CARM.
Need help completing CRA business number setup and linking it to bookkeeping or payroll systems?