Register for a business number or program account

A business number (BN) is your main federal identifier for tax accounts. Program accounts add RT (GST/HST), RP (payroll), RC (corporate income tax), and others. This page explains the flow for training; always confirm current forms on Canada.ca or with the CRA.

What you are registering

The CRA issues a nine-digit business number to identify your organization for federal programs. Sole proprietors, partnerships, corporations, trusts, and charities each follow slightly different intake paths but share the same BN concept.

Program accounts attach a two-letter code and a four-digit reference—for example RT0001 for your first GST/HST account. Multiple locations or payroll schemes can mean more than one program account under one BN.

Before you start

Collect legal name, trade name, physical address, incorporation documents (if any), and expected start date for charging GST or paying employees. Non-residents need additional treaty and permanent establishment facts.

Provincial registration (corporate name, workers’ compensation) is separate. Students should list both federal and provincial checklists when designing a “start a business” wizard.

After registration

Filing and remitting deadlines attach to each program account. Payroll failures and GST netfile outages still leave you liable for interest—build calendar reminders into your training scenarios.

This site does not submit data to the CRA. Use the mock business number only in closed environments.

Lab note: business registration

Pair this article with Tax Forms (T4) and Notice of Assessment when teaching how BN ties to slips and assessments.

The home-page tile “Business and industry” can link here instead of recycling unrelated tax pages.

Refer to Canada.ca for authoritative information.