How to Register a Business with the Canada Revenue Agency

Understanding the Business Number and Program Accounts

A Business Number is a unique 9-digit identifier the Canada Revenue Agency assigns to a business or incorporated company for its entire operational life. There are no fees to obtain this number and no renewal process is required. You need a BN if your business activities require interaction with federal tax programs, such as collecting the Goods and Services Tax or Harmoninated Sales Tax, having employees and operating a payroll, importing or exporting goods, or filing corporate income tax returns. The BN serves as your business's primary identifier for the CRA and other government programs, including some provincial registrations. It is also used for filing information returns and for businesses incorporated federally or provincially.

Attached to your Business Number are CRA program accounts, which are specific to different tax obligations. Each program account adds a two-letter code and a four-digit reference number to the end of your BN. The payroll deductions account uses the code RP, and the account for import/export uses RT. These program accounts allow you to manage distinct parts of your business taxation separately under one overarching Business Number, streamlining reporting and payments. Other program accounts exist for excise taxes, excise duties, and other levies, each with its own specific letter code. This format is used by other government agencies, including in British Columbia, to identify incorporated businesses. For instance, the BC Corporate Registry and other provincial programs use the BN15 for their interactions with your business. This integration means your single federal Business Number becomes a key piece of identification across multiple levels of government administration in Canada.

Eligibility and Requirements for Registration

Any entity that operates a business in Canada and has to deal with the CRA for specific taxes or programs must register for a Business Number. This includes sole proprietorships, partnerships, and corporations. Common triggers requiring registration include the intention to collect GST/HST, the plan to hire employees and make payroll deductions, incorporating a business federally or provincially, and filing corporate income tax returns. Some government programs, like those for excise duties or softwood lumber products export charges, also require a BN. Entities such as trusts, municipalities, and certain corporations registered under specific acts may not be included in automatic registration processes in some provinces.

If the legal ownership or structure of your business changes fundamentally, you may be required to register for a new Business Number. It is important to update your business status with the CRA when such changes occur. For new businesses in some provinces, like British Columbia, a Business Number is automatically provided as part of the provincial incorporation or registration process. This integration simplifies the initial setup for many Canadian businesses, though you must still ensure your CRA program accounts are correctly established for your specific tax needs. The BC Registries helpdesk can provide assistance with provincial filings but does not offer business or legal advice.

There are specific situations where a BN is not automatically assigned. In British Columbia, entities such as trusts, names of homes, municipalities, cemetery corporations, joint ventures, and entities registered under The Libel & Slander Act are excluded from automatic registration. These organizations must proactively register with the CRA if their activities trigger a requirement for a Business Number. Determining whether you need a BN is a critical first step, and the CRA's Business Registration Online portal includes guidance to help you determine your registration requirements based on your business situation.

Step-by-Step Online Registration Process

Starting November 3, 2025, all new registrations for a Business Number or CRA program accounts must be completed online through the Business Registration Online portal. This is a secure application accessible through your CRA My Business Account. The first step is to gather your necessary information, which typically includes your Social Insurance Number, business address, and details about your business activities. You must then sign in to your CRA account. If you do not have one, you will need to register for My Business Account first, which involves identity validation using your SIN, postal code, date of birth, and an amount from a previous tax return.

Once signed in, you go to the Welcome page and select the option to add an account. Choose Business Account and then select Business Registration Online. You will review and agree to a disclaimer before proceeding to confirm your identity again within the BRO application. The system will then prompt you to select the situation that applies to your business, such as starting a new business or adding a program account to an existing BN. Following the on-screen prompts will guide you through entering all required business information to register for your BN and the necessary program accounts. After successful submission, you receive your BN and account details instantly on the confirmation screen.

• Gather your personal and business information including your Social Insurance Number.
• Sign in to or register for CRA My Business Account, validating your identity with personal details.
• On the Welcome page, select +Add account, then Business Account, then Business Registration Online.
• Review and agree to the system disclaimer by selecting I agree to continue.
• Confirm your identity within the BRO application as prompted.
• Select your business registration scenario on the Determine registration requirements page.
• Follow all prompts to enter business information and register for accounts.
• Receive your Business Number and account details instantly upon completion. Save the confirmation.

The BRO portal is available 21 hours a day, 7 days a week, providing flexibility for business owners. The instant confirmation you receive online is the only confirmation provided. The CRA does not send a separate confirmation by mail or email. It is therefore essential to save or print the confirmation page displayed at the end of the registration process. This page contains your new Business Number and the details of any program accounts you have just registered for, which are necessary for future interactions with the CRA.

Setting Up and Using My Business Account

My Business Account is the CRA's secure digital portal for business owners, partners, directors, and officers. It provides centralized access to manage GST/HST, payroll, corporate income tax, excise taxes, and other levies. To register for My Business Account, you go to the CRA's dedicated webpage and select the registration option. You validate your identity using your Social Insurance Number, postal code, date of birth, and a specific amount from your current or previous year's tax return. You then choose a delivery method for a CRA security code, which is required for full access, and create a user ID, password, and security questions.

Once your account is fully activated, you can log in to view account balances, make payments, submit returns, and track the status of filings. You can also set up reminders for payment deadlines and authorize representatives, such as accountants, to access your business account on your behalf. If you own multiple businesses, each with its own Business Number, you can add them all to a single CRA sign-in, allowing you to switch between different My Business Account profiles. This is distinct from CRA My Account, which is for managing personal income tax, a distinction particularly important for sole proprietors who need both.

The security process for My Business Account involves multi-factor authentication. After the initial setup, each login may require a one-time passcode sent by phone or through an authenticator app. During registration, you must select and answer five security questions and agree to the terms and conditions of use. If you choose to have the CRA security code sent by email, you will be asked to contact the CRA after completing the initial registration steps. Full access is only granted after you log in and enter the received security code, review the My Business Account terms, and provide your Business Number.

Provincial Considerations and Automatic Registration

While the Business Number is a federal identifier, it is integrated with many provincial systems. In British Columbia, for example, a Business Number is automatically provided to new corporations, businesses, or societies as part of the provincial registration or incorporation process. This automatic assignment links the provincial and federal identities of the business from the outset. Not all entities receive a BN automatically. In B.C., entities such as trusts, names of homes, municipalities, cemetery corporations, joint ventures, and entities registered under The Libel & Slander Act are excluded from automatic registration. These organizations must proactively register with the CRA if their activities trigger a requirement for a Business Number. For assistance with provincial registry filings, businesses in B.C. can contact the BC Registries helpdesk or visit a Service BC location, though these offices do not provide legal or financial advice. The BC Registries helpdesk is available Monday to Friday from 9:00 am to 4:00 pm.

The integration of the Business Number across jurisdictions means that for many businesses, a single registration action at the provincial level can initiate the federal identification process. However, this does not automatically create all necessary CRA program accounts. A business that receives a BN through provincial incorporation must still use the Business Registration Online portal or their My Business Account to register for specific program accounts like GST/HST or payroll, based on their actual business activities. This two-step process ensures the business is fully set up for both provincial corporate status and federal tax responsibilities.

Exceptions and Situations Requiring Special Handling

While the Business Registration Online portal handles most new registrations, certain situations require you to contact the CRA's Business Enquiries line or use paper forms. You must call if you need to register a business that is a trust, a registered charity, or a non-resident corporation that does not have an authorized representative in Canada. Other exceptions include registering for specific excise programs like the softwood lumber products export charge or if you are unable to use the online services due to accessibility barriers. In these cases, the BE line can provide guidance on the alternative registration process.

For businesses expanding into Canada from abroad, special considerations apply. Foreign companies setting up operations must comply with Canadian tax laws and will need to register for a BN and appropriate program accounts. Non-resident corporations without an authorized local representative must contact the CRA directly to begin the registration process, as they cannot use the standard online BRO service. It is crucial for international businesses to understand these requirements to ensure full compliance with federal tax obligations from the start of their Canadian operations.

The CRA provides additional support services for businesses that need help understanding their obligations. The Liaison Officer Service offers free and confidential support to small business owners and self-employed individuals to help them understand their tax obligations and how to manage their business income and deductions. Furthermore, the CRA resources for small and medium businesses web page gives direct access to tax-related services and information. These resources are valuable for businesses dealing with complex registration scenarios or seeking guidance on compliance after registration is complete.

Common Mistakes and How to Avoid Them

A frequent error is confusing CRA My Business Account with CRA My Account for individuals. Entrepreneurs, especially sole proprietors, require both accounts as they manage separate personal and business tax filings. Another common mistake is not updating the CRA when the legal structure or ownership of a business changes, which may necessitate a new Business Number. Businesses also sometimes fail to register for all necessary program accounts, such as neglecting to set up a payroll deductions account before hiring their first employee, which can lead to compliance issues.

To avoid delays, gather all required information before starting the online registration. This includes precise details on business activities, ownership, and addresses. Ensure you have your personal identification details and relevant tax return information ready for identity validation. Since the CRA will not mail a separate confirmation after online registration, it is critical to save or print the instant confirmation page that displays your new Business Number and program account details. For ongoing management, registering for email notifications from the CRA through My Business Account helps you stay informed about important deadlines and correspondence.

Another oversight is not authorizing professional representatives. If you work with an accountant or tax preparer, you can authorize them as a representative through your My Business Account, which allows them to manage filings and communicate with the CRA on your behalf. This can help prevent errors and ensure timely submissions. Finally, businesses with multiple activities should carefully review which CRA program accounts they need during the BRO registration process to avoid missing a required account and facing penalties for non-compliance.

Post-Registration Actions and Account Management

After successfully registering for your Business Number and program accounts, your main hub for management is the CRA My Business Account portal. From here, you can perform a wide range of actions essential for tax compliance. You can file returns for GST/HST, payroll, and corporate income tax electronically. The portal allows you to view real-time account balances for each program account, make online payments, and set up pre-authorized debit agreements. You can also track the status of filed returns, view notices of assessment, and manage instalment payments.

An important feature is the ability to authorize representatives. Business owners can log into My Business Account to authorize and manage representatives, such as accountants or bookkeepers, to access their business accounts. This delegation can streamline tax filing and communication processes. The portal also provides access to the CRA's Liaison Officer Service for confidential help understanding tax obligations. Furthermore, businesses should use the account to keep their contact information, including address and email, up to date with the CRA to ensure they receive all important correspondence.

For businesses operating in multiple provinces or involved in international trade, the management of specific program accounts like the RT account for import/export becomes critical. All these accounts are accessible and manageable from the single My Business Account interface. The CRA encourages the use of self-service tools like BRO and My Business Account to complete tasks faster and with fewer steps, which the agency states leads to shorter wait times and faster service for everyone. Consistent use of the online portal is the most efficient way to maintain compliance with Canadian federal tax authorities.

Frequently asked questions

Sources and further reading

1. How to Register for CRA's My Business Account horizoncpa.ca
2. How to Set Up Your CRA My Business Account wise.com
3. Tax Tip, Businesses: Go online to register for a ... newswire.ca
4. Business numbers, Province of British Columbia www2.gov.bc.ca

This article explains how things work and is not financial, tax or legal advice. Rules, limits and rates change, so check the current figures with the Canada Revenue Agency, your province or your financial institution before you act.