Choose the right CRA action without creating a duplicate nine-digit identifier or leaving old GST/HST and payroll accounts open.
| Part | Example | Meaning |
|---|---|---|
| Business number | 123456789 | One nine-digit identifier for the legal business |
| Program identifier | RT | GST/HST; RP is payroll and RC is corporation income tax |
| Reference number | 0001 | Distinguishes multiple accounts of the same program type |
A BN is the unique nine-digit identifier CRA assigns to a business. Program accounts add a two-letter identifier and four-digit reference number.
Resident Canadian businesses generally register online through Business Registration Online in their CRA account. Existing businesses should not register for a second BN.
The first nine digits are the BN. A GST/HST program account adds RT and a four-digit reference, such as 123456789 RT0001.
A change of legal status usually requires closing the old BN and program accounts and registering new ones for the new legal entity.
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