This step-by-step CRA business number setup guide gives a copyable checklist, ordered online registration steps, RC1 fallback instructions, how to link your BN to My Business Account, common mistakes to avoid, and clear triggers for when to request professional help.
Checklist: what to have before you start
Complete this checklist before you begin online registration. Having every item ready will usually let you finish in one session and avoid delays. The Canada Revenue Agency lists the same items under Gather your information.
Required information
- Owner or director full name and corporate role
- Owner Social Insurance Number (SIN) where applicable
- Legal business name and operating name if different
- Business physical address and mailing address
- Business activity description and business start date
- Primary contact name, telephone number, and email address
Optional but helpful items
- Corporate incorporation documents or partnership agreement
- Business banking details for remittances
- Accounting software setup details (QuickBooks, Xero, FreshBooks, Wave, Sage)
- Estimated annual sales for GST/HST timing decisions
Stop points
- If an owner or director does not have a SIN, obtain it before attempting owner verification during registration.
- If you are unsure whether a BN already exists for your legal entity, pause and verify rather than creating a duplicate. See the section on duplicate numbers below.
For full item detail see the CRA guidance on gathering information for registration: Gather your information.
Do I need a business number from the CRA
Not every small seller or hobbyist needs a Business Number. You need a BN when your business requires at least one CRA program account, for example GST/HST, payroll source deductions, or corporate income tax. The CRA explains which activities trigger the need for a BN.
Trigger events that require a BN
- You will charge or collect GST/HST and meet the registration threshold
- You will hire employees and must remit payroll source deductions
- You incorporate and require a corporate income tax account
- You need an import/export account or other CRA program accounts
Common borderline cases and what to check
If you are an occasional seller, review GST/HST registration rules and projected revenue to decide whether to register now or later. The CRA page When you need a BN describes examples and exceptions.
Having a BN also simplifies interactions with provincial or municipal programs that accept the BN as the standard identifier.
Step 1: register online through Business Registration Online (BRO)
Since November 3, 2025, the CRA moved registrations for new BNs and program accounts to online channels. The fastest route is Business Registration Online, often called BRO. Use this path to create a BN and add program accounts in the same session.
Start here: sign-in and entry points
Open the CRA registration flow and choose the option matching your legal structure: sole proprietor, partnership, or corporation. For Canadian residents with a SIN, the CRA recommends the online path as the fastest way to get a BN and program accounts. Read the CRA news item about the online-only registrations: Businesses: Go online to register.
Selecting business structure and program accounts
During registration you choose the legal structure and can immediately add program accounts. Common program accounts and their short codes are:
- GST/HST account for goods and services tax collection
- Payroll account (RP) for source deductions and T4 filing
- Corporate income tax account (RC) for incorporated businesses
Recommended choices by structure:
- Sole proprietor: add GST/HST and RP if you expect taxable sales or plan to hire staff
- Partnership: add accounts that match collective activities, especially payroll or GST/HST
- Corporation: add the RC account and any other program accounts required at start
For complete step guidance see CRA How to register: How to register.
What to expect after submitting
After successful submission you receive a 9-digit BN and confirmation of any program accounts added. Save the confirmation for your records and link the BN to My Business Account as described below.
Step 2: when and how to use the RC1 form or alternative filing routes
The RC1 Request for a Business Number and Certain Program Accounts is the official PDF form. Use RC1 only in limited situations, such as when online registration is inaccessible, where complex attachments are required, or when CRA instructs you to use it.
When RC1 is appropriate
- You cannot complete online registration because of accessibility or technical limitations
- Your situation involves multiple legal entities or special attachments that the portal cannot accept
- CRA directed you to file by RC1
Completing key RC1 fields and submission tips
Download the RC1 PDF and open it with Acrobat Reader 10 or later. Provide the legal name, operating name, start date, business activity, and program accounts required. Attach incorporation documents if needed. Before mailing, confirm you selected the correct program accounts since corrections create extra steps.
Find the official RC1 form and download guidance here: RC1 form.
Step 3: link the BN to My Business Account and keep details up to date
Linking a BN to My Business Account gives online access to view and manage program accounts, file returns, and receive notices. First-time access often requires linking an owner SIN to the BN for verification. See CRA My Business Account help for details.
How to link the BN to My Business Account
- Sign in to My Business Account and choose the option to add a business number.
- Provide the BN and any requested verification such as an owner SIN or document number.
- Once linked, confirm the program accounts appear and set contact preferences for notifications.
Learn more about My Business Account and first-time linking here: About My Business Account.
What to update first
After linking, verify your business address, mailing address, and contact information. If you will remit payroll, confirm payroll account settings and banking details. The CRA requires you to keep business information complete and up to date; see Maintain your business for required notifications.
Maintain details guidance: Maintain your business.
Common mistakes, how to avoid them, and quick fixes
Top five mistakes and fixes
- Duplicate BN creation: pause and check before registering. If a BN exists, contact CRA rather than creating a new one.
- Wrong legal or operating name entry: correct via My Business Account or contact CRA if a formal name change is required.
- Missing owner SIN linkage: obtain the SIN first to avoid authentication failures during registration.
- Adding incorrect program accounts: add only what you need. If added by mistake, remove or update it through My Business Account or CRA support.
- Forgetting to register for GST/HST when required: determine the correct timing and register to avoid retroactive charges.
When to contact CRA directly
Contact CRA Business Enquiries if you discover a duplicate BN, suspect identity confusion, or cannot update a field via My Business Account. Note that new registrations are expected to be completed online except in limited cases where RC1 applies.
Ontario considerations and how Verma Accounting can help
The CRA BN is federal, but you will use it when interacting with Ontario provincial or municipal programs. Typical Ontario scenarios that add steps include payroll setup for Ontario employees, provincial remittance nuances, and HST treatment for interprovincial sales.
Verma Accounting & Financial Services provides remote, cloud-based support for business registration and CRA-compliant setup, including payroll account setup, linking your BN to accounting software, and ensuring an audit-ready bookkeeping structure. Learn more on the Verma Accounting website: Verma Accounting & Financial Services.
When a local accountant adds value
- If you have multiple owners and need proper SIN and authority documentation
- If you require payroll setup, regular T4 filings, or complex multi-provincial remittances
- If you prefer an audit-ready, cloud-based bookkeeping setup connected to your BN
Next steps and when to get professional help
Consider professional help if any of the following apply: multiple owners, an incorporated structure, payroll obligations, prior BN confusion, cross-border activity, or a preference for an audit-ready cloud accounting setup. A short free consultation can confirm which program accounts you need and complete the online registration correctly.
Contact Verma Accounting & Financial Services for a free consultation and remote support. Request a consultation on the contact page: the official website or call (613) 318-6478.
Frequently asked questions
A Business Number is a unique 9-digit identifier the CRA uses for federal program accounts. You need a BN when your business requires one or more CRA program accounts, such as GST/HST, payroll, or corporate tax. See the CRA page on the business number program for details.
Starting November 3, 2025, registrations for new BNs and CRA program accounts are handled online. Phone-based registrations are phased out and callers may be directed to the CRA online registration tools.
Add program accounts that match your actual operations. Typical choices are GST/HST for taxable sales, a payroll account (RP) for employees, and an RC account for incorporated entities. If you are unsure, add what you know you need and ask an accountant to review before adding additional accounts.
Linking your BN to My Business Account gives online access to view program accounts, file returns, and receive notices. To link, sign in to My Business Account and follow the steps to add a BN, including any verification such as SIN linkage for owners.
If you suspect an existing BN, stop new registrations and contact CRA Business Enquiries for confirmation. If a duplicate has been issued, CRA will advise on consolidation or correction steps. Professional help can speed the resolution if the situation is complex.
Key CRA pages referenced: How to register, the RC1 form, Gather your information, When you need a BN, and My Business Account.
If you prefer assistance, Verma Accounting & Financial Services provides remote, cloud-based BN setup and CRA-compliant registration support. Contact Verma Accounting & Financial Services for a free consultation.