How to Get a CRA Business Number After Incorporation (2026)
Once you receive your Certificate of Incorporation, your first priority is registering with the Canada Revenue Agency (CRA) for a Business Number (BN). This 9-digit number is free, takes 15 minutes online, and unlocks all your CRA program accounts.
What is a CRA Business Number?
A Business Number (BN) is a 9-digit identifier assigned by the CRA to your corporation. Think of it as your corporation's "Social Insurance Number" — it's used on all CRA filings and correspondence.
Your BN is the root number — then CRA appends 2-letter program codes and a 4-digit reference number for each account type (e.g., 123456789 RC 0001 for corporate income tax).
CRA program accounts — what you need
| Code | Account Type | When Required | Priority |
|---|---|---|---|
| RC | Corporate Income Tax | Required for all corporations | Required |
| RT | HST/GST | Required when annual revenue exceeds $30,000 | Required |
| RP | Payroll Deductions | Required when you hire employees | As needed |
| RM | Import/Export | Required if you import or export goods | As needed |
| RZ | Information Returns | Required for T3 and T5 slips | As needed |
How to register: step by step
Go to the CRA Business Registration Online (BRO)
Visit canada.ca/en/revenue-agency/services/e-services/e-services-businesses/business-registration-online.html. You'll need your Certificate of Incorporation number.
Choose 'Register for a Business Number'
Select 'Corporation' as your business type. Have your Certificate of Incorporation ready — you'll enter the incorporation date, jurisdiction (Ontario or Federal), and corporation number.
Provide business details
Enter your corporation name, registered address, fiscal year-end date (most corps choose Dec 31 or a date matching their busiest season), and primary business activity.
Select your program accounts
At minimum: select Corporate Income Tax (RC). Add HST/GST (RT) if you expect to exceed $30,000 in revenue in your first 12 months — or register voluntarily to claim input tax credits (ITCs) immediately.
Receive your BN instantly
Your 9-digit Business Number is assigned immediately online. You'll receive a confirmation letter by mail within 2 weeks.
Should you register for HST/GST immediately?
You are legally required to register for HST/GST once you exceed $30,000 in annual revenue. However, many founders register voluntarily from day one because:
- You can claim Input Tax Credits (ITCs) on business purchases immediately
- Looks more professional to B2B clients
- Avoids an awkward mid-year registration when you cross the $30K threshold
If you're B2C (selling to consumers) and expect to stay under $30K in year one, you may prefer to wait and keep pricing simple.
Choosing your fiscal year-end
Unlike sole proprietors (who must use December 31), corporations can choose any fiscal year-end. Popular choices:
- December 31 — Simple, matches calendar year, easy for personal tax planning
- March 31 — Common for professional services
- One year from incorporation date — Easiest to remember
Your first tax return is due 6 months after your fiscal year-end. Tax payments are due 2–3 months after year-end.