What a Business Number is
A Business Number (BN) is a nine-digit identifier CRA assigns to a business. Program accounts are added to it with a two-letter code and a four-digit reference: RT for GST/HST, RP for payroll deductions, RC for corporate income tax and RM for import-export. A sole proprietor needs a BN only when registering for one of those programs; a corporation gets its RC account automatically.
Federal incorporation and most provincial incorporations now trigger a BN automatically. Otherwise you register through CRA’s Business Registration Online, by phone or by form. Quebec businesses register for GST and QST through Revenu Québec and also receive a Québec enterprise number (NEQ) from the Registraire des entreprises.
When GST/HST registration is mandatory
You must register once your worldwide taxable sales exceed $30,000 in a single calendar quarter or over the last four consecutive calendar quarters. Below that you are a “small supplier” and registration is voluntary. Taxi and ride-share drivers must register from the first dollar. Once registered you charge GST/HST on taxable sales, claim input tax credits on the GST/HST you pay, and file returns for your reporting period.
Registering voluntarily before the threshold makes sense when your customers are businesses (they recover the tax anyway) or when you have large start-up purchases and want the input tax credits. It makes less sense for a consumer-facing business that would simply become 5% to 15% more expensive.
Rates by province (2026)
| Province or territory | Federal | Provincial | Total |
|---|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | 5% GST | None | 5% |
| British Columbia | 5% GST | 7% PST (separate registration) | 12% |
| Saskatchewan | 5% GST | 6% PST (separate registration) | 11% |
| Manitoba | 5% GST | 7% RST (separate registration) | 12% |
| Ontario | 13% HST | Included | 13% |
| Nova Scotia | 14% HST | Included | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | Included | 15% |
| Quebec | 5% GST | 9.975% QST (through Revenu Québec) | 14.975% |
For most goods and many services the rate is set by where the customer is, not where you are, so a business selling across Canada charges several rates. Accounting software handles this once it is set up correctly.
Reporting periods and filing
- Annual filing is the default for businesses with taxable sales up to $1.5 million, quarterly up to $6 million and monthly above that; you can elect a shorter period.
- Annual filers generally file and pay within three months of year-end (sole proprietors have until June 15 to file, with payment due April 30) and may have to pay quarterly instalments.
- Returns are filed online through CRA My Business Account or accounting software; refunds come faster with direct deposit.
- Keep every receipt that supports an input tax credit for six years.
Payroll and other accounts
Open a payroll (RP) account before the first pay day. Deduct CPP (or QPP in Quebec), EI (and QPIP in Quebec) and income tax from each pay, add the employer share and remit by the 15th of the following month for most new employers. File T4 slips and the summary by the last day of February. Register with the provincial workers’ compensation board as well, usually within days of hiring. An import-export (RM) account is needed before goods cross the border commercially.