Bottom line: Not every unincorporated business needs a Business Number immediately. You generally need one when you need a CRA program account, incorporate, or receive one through an integrated provincial registration.
Current comparison snapshot
| Provider / option | Best for | Current facts | Watch for |
|---|---|---|---|
| Unincorporated business with no CRA program accounts | Understanding when a BN may not yet be required | CRA says an unincorporated business generally needs a BN only when it registers for a CRA program account such as GST/HST or payroll. Not every new sole proprietorship needs a BN on day one. | A provincial registration may still issue a BN automatically, and municipal or industry permits can have separate identifiers. |
| GST/HST or payroll account required | Businesses that need a CRA program account | A BN is required to interact with CRA program accounts. If a business does not already have one, CRA can issue the BN when the program account is registered. | Keep the 9-digit BN distinct from the full program-account number, which adds a program identifier and reference number. |
| Incorporated business | Corporations | CRA says incorporation requires a BN. Federal incorporation generates a BN and corporate income-tax program account automatically; provincial incorporation can also issue a BN through integrated systems. | Incorporation does not automatically create every other account you may need. GST/HST and payroll accounts may still require registration. |
| Provincial registration integration | Avoiding duplicate registration | CRA currently lists several provinces where registering or incorporating can automatically generate the federal BN, including Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island and Saskatchewan. | Quebec, Newfoundland and Labrador, the Northwest Territories, Nunavut and Yukon are currently listed as jurisdictions where a separate CRA BN registration may be needed. |
Think of the BN as the business identifier, not the tax account itself
The BN is the nine-digit base number. GST/HST, payroll and corporate income-tax accounts add their own program code and reference number. That distinction makes CRA correspondence much easier to interpret.
Do not create another BN when adding a program account
CRA says the same business or legal entity can have only one BN. If you later hire employees or register for GST/HST, add the new program account to the existing BN rather than starting a duplicate entity record.
Save registration numbers immediately
Store the BN, full program-account numbers, incorporation or registration numbers and effective dates in a secure business record. Losing track of which number belongs to which program creates avoidable filing and payment errors.
Provider pages checked for this comparison
These links go to the providers’ own current product or route pages. Re-check them before applying or purchasing because pricing and promotions can change.
What to compare
Do not compare brands on one promotional number. Put the products side by side using the same assumptions and the factors that affect your recurring cost and ability to use the product.
How to make the decision
- Determine whether the business is incorporated.
- Check whether you need GST/HST, payroll or another CRA program account.
- Check whether provincial registration automatically creates a BN.
- Use the existing BN for additional program accounts.
- Store the BN and program account numbers securely.
CanadaStarter methodology
We prioritize total cost, eligibility, practical usability and downside risk. We separate temporary promotions from ongoing terms and prefer primary provider disclosures for fees and eligibility. We do not treat a higher affiliate payout as evidence that a product is better.
Because financial products, insurance policies, telecom plans and promotions change frequently, use this guide to narrow the field and then confirm the final terms on the provider’s official website before applying or purchasing.
Find a job in Canada as a newcomer
Use this primary source alongside our comparison when checking rules, consumer rights or government guidance.
Government of Canada – Job Bank →Frequently asked questions
Can one business have multiple Business Numbers?
CRA states that a business or legal entity can have only one BN. Separate CRA program identifiers are attached to that BN.
Does incorporating create a Business Number?
Yes. Federal incorporation creates a BN and corporate income-tax program account; several provincial incorporation systems also issue a BN.