Quick Answer
Check whether your legal entity already has a nine-digit BN before applying. Add only the required CRA program accounts, such as RT for GST/HST or RP for payroll. Eligible resident applicants use BRO; non-residents use the separate form. Determine the correct GST/HST effective date before registering and save the confirmation. Follow applicable Revenu Québec routing for Quebec businesses.
A Canadian Business Number is a nine-digit identifier, not a licence to operate or proof of GST/HST registration. Check whether your business already has one, identify the program account you need, then use the appropriate resident or non-resident registration route.
When you need a BN and a program account#
Step 1. Treat the BN as your base identifier#
A Business Number is the CRA's standard identifier for your business or legal entity. It is a unique 9-digit base number, and it is not the same as a GST/HST account.
For an unincorporated business, you generally need a BN when you register for a CRA program account, such as GST/HST or payroll. If you do not already have a BN, CRA can issue one during that registration. You can only have one BN per business. If you already have a 9-digit BN, add the program account you need instead of applying for a new one.
Step 2. Apply the GST/HST decision rule early#
For most ordinary freelance businesses making taxable supplies in Canada, required GST/HST registration depends on whether you remain a small supplier. The threshold calculation includes worldwide taxable supplies, including zero-rated supplies, across your businesses and relevant associates, with specified exclusions such as capital-property sales. Special activities and non-resident digital-economy cases have separate rules; this section covers the ordinary CAD 30,000 test.
| Ordinary-business test | Loss of small-supplier status | Charging and registration timing |
|---|---|---|
| More than CAD 30,000 in one calendar quarter | On the supply that takes the total over the threshold | Charge applicable GST/HST on that supply; register within 29 days of the effective date |
| More than CAD 30,000 across four or fewer consecutive quarters, but not in one quarter | At the end of the month after the quarter when the total exceeds the limit | Effective date no later than the first supply after status ends; charge from that date and register within 29 days |
| At or below the ordinary threshold | Generally remains a small supplier | Voluntary registration may be available for eligible taxable activity; it creates ongoing duties |
- Calculate worldwide taxable supplies, including zero-rated supplies, using CRA’s rules for associates and exclusions.
- Test both the single-quarter and consecutive-quarter windows.
- Use the applicable effective date and charging rule in the table; do not treat both windows as having the same start date.
A common failure mode is crossing the line and then reconstructing records under pressure. Keep your quarter-by-quarter support ready, including invoices and payment exports. If you are still below the threshold, voluntary registration can still make sense in some cases.
Step 3. Connect the BN to the program account you actually need#
Think in layers: BN first, then the program account for the activity you need to report. For GST/HST, that program code is RT.
For example, a fictional program account number 123456789RT0001 contains the nine-digit BN, the RT program code and a four-digit reference. The BN alone does not show that the GST/HST account is active. Use an existing BN when adding an account.
Opening a BN and voluntarily registering for GST/HST are separate decisions. Voluntary GST/HST registration creates charging, filing and remittance duties and generally requires staying registered for at least a year unless commercial activities stop.
A Framework for Your Decision#
For an unincorporated business, identify the required CRA program account first. Incorporation and some provincial registration processes can also create a BN automatically. Search your existing records before applying again.
Step 1. Match your situation#
| Your situation | When this applies | Why BN matters now | What to do next |
|---|---|---|---|
| You are a resident sole proprietor and GST/HST registration is now required | You meet the ordinary GST/HST registration conditions and exceed the applicable small-supplier threshold | The BN is the base identifier CRA uses to attach your GST/HST account | Calculate the effective date using the correct threshold window, then register BN and RT or add RT to the existing BN |
| You are about to run payroll | You will hire employees and need payroll deductions reporting | Payroll accounts are attached to the BN base identifier | Open BN and payroll in the same BRO session before payroll starts |
| You are a growing sole proprietor reviewing structure | Your admin load, client requirements, or tax filing complexity makes a structure review timely | Structure affects tax reporting, but that review is separate from BN setup | If you need a CRA program account now, secure BN first, then do a structure review next |
Use the existing BN for the same legal entity. A change in legal structure may require a new BN; a new trade name alone is not a reason to duplicate the identifier.
Step 3. Run a quick self-check if none of these profiles fit#
If your case does not fit neatly into the table above, use this short self-check before you register anything:
- Where are your clients located?
- Where is the work performed?
- Will your activity require GST/HST registration?
- Will you hire employees or incorporate soon?
If your answers point to a CRA program account, act now. Also remember that a federal BN does not replace provincial or territorial registration, and in some provinces the provincial registration process can issue the federal BN automatically.
Securing Your Business Number: A Precise Walkthrough#
Once you know you need a CRA program account, do this in one clean pass: prepare your inputs, complete BRO, and save your confirmation before you close the browser. Avoid operating mistakes such as applying for a new BN when one already exists or using the wrong registration channel for Quebec.
Resident applicants generally use BRO through a CRA account. Current CRA instructions specify ten minutes of inactivity before timeout, no saved progress, and daily maintenance from 3 am to 6 am Eastern time. Save or print the BN confirmation. If you cannot use BRO, follow CRA’s RC1 mail route; new BN and program-account registration is no longer accepted by phone.
Step 1. Run a pre-submission checklist#
| Prep area | What to have ready | Article note |
|---|---|---|
| Identity and access | Access your CRA account, select Add account, Business account, then Register a business; prepare required identity information | Enter your postal code exactly as expected; if BRO rejects it, CRA directs you to Form RC1 |
| Business details | Structure, addresses, main activity, and start or operating date | If you already have a 9-digit BN, add the needed account instead of applying for a new BN |
| Tax-account setup inputs | Which program accounts you need now; for RT, registration effective date, fiscal year details, and annual revenue estimate; for RP, whether you are actually paying employment-related amounts | If your registration depends on a sales-tax trigger, verify the current rule before submitting, and do not assume Quebec follows the same routing |
Step 2. Complete BRO in one sitting#
- In your CRA account select Add account, Business account, then Register a business.
- Enter business details carefully, especially effective dates.
- Select only the program accounts you need now.
- Review before submitting:
Check that the existing BN is used where applicable, the required program codes are selected, and registration effective dates and fiscal-year entries are correct.
CRA states your BN confirmation is not sent separately, so your saved or printed confirmation is your record. If timing matters for a contract, onboarding, or filing deadline, confirm the current processing expectation before you rely on it.
Step 3. Choose the right program accounts now, not just in case#
Open the accounts you actually need now. Adding unused accounts creates extra admin without solving a real problem.
| Account code | Who typically needs it | Common freelancer trigger | Immediate next action |
|---|---|---|---|
RT (GST/HST, excluding Quebec in resident BRO flow) | Businesses that need to collect and remit GST/HST | Your situation indicates you need to register under current GST/HST rules | Register RT with accurate effective date and fiscal-year details |
RP (Payroll deductions) | Employers, trustees, or other payers of employment-related amounts | You start paying employees or other employment-related amounts | Open RP before payroll activity begins |
CRA also states that if you register for GST/HST and do not yet have a BN, one is issued during that registration flow.
Step 4. Use the correct channel for Quebec vs non-Quebec#
| Situation | Registration channel | Article note |
|---|---|---|
| Business physically located in Quebec or otherwise within applicable Revenu Québec registration rules | Use Revenu Québec for GST/HST registration processing when you carry on commercial activities in Quebec | Revenu Québec indicates online and form-based options, including Form LM-1-V |
| Eligible resident registration outside the Quebec GST/HST route | Use CRA BRO for a new BN and supported federal program accounts | This includes RT (excluding Quebec in this flow) and RP |
| Reactivating a previously closed program account | Follow CRA’s alternate registration instructions | CRA lists reactivating a previously closed program account as a non-BRO case |
If your business is physically located in Quebec, CRA directs GST/HST registration and returns through Revenu Québec. Revenu Québec also describes registration for commercial activities in Quebec. Review the applicable GST/HST and QST routing for your actual establishment and activity rather than assuming any Quebec customer changes the federal route.
Eligible resident applicants outside the Quebec GST/HST route use CRA BRO for supported accounts. A Canadian business with only non-resident owners cannot use the standard resident BRO route; follow CRA’s non-resident instructions.
Keep one exception in view. BRO does not handle every case. CRA lists reactivating a previously closed program account as a non-BRO case, so use the alternate route when that is your situation.
The Activation Plan: Putting Your New Asset to Work#
A BN only helps if your day-to-day records use it correctly. Use the 9-digit BN as your federal identifier, and use each CRA program account as a separate tool attached to that BN.
Step 1. Send region-ready invoices and onboarding details#
As soon as you register, update your invoice template and client onboarding details. If you opened GST/HST, use the full GST/HST account details when tax registration information is required, not just the 9-digit BN.
Step 2. Run a monthly GST/HST workflow#
If you have a GST/HST account, run a monthly close even if your reporting period is not monthly. That keeps return prep organized and helps you spot remittance issues earlier.
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Track GST/HST collected or collectible on sales.
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Track GST/HST paid or payable on eligible purchases and expenses for ITCs.
-
Reconcile to a net-tax working sheet for the period.
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Set aside expected remittance funds in a dedicated reserve process.
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Save every sales invoice copy and supporting purchase receipt.
-
Map each entry to the correct account and tax treatment when recorded.
-
Keep support for material or unusual claims.
-
Maintain an audit trail from invoice to payment to ledger to return working papers.
GST/HST is generally payable on the earlier of payment and the amount becoming due, with specific rules for invoices, delayed invoicing and contractual payment dates. It is not always determined solely by the invoice date. Keep supporting records for six years from the end of the year they relate to unless a different retention rule applies.
Step 3. Decide name use before you invoice, contract, or bank#
- If you operate only under your legal personal name, separate name registration may not be required.
- If you operate under any other name, treat it as a trade name and check provincial or territorial registration requirements first.
Do this before you issue invoices, sign contracts, or open or use banking under that name. Keep your legal name, trade name registration status, contract name, invoice name, and bank records aligned to avoid preventable compliance and operational friction.
Before you send your first post-registration invoice, do a clean test run. Make sure your business details and payment fields are consistent across client documents with the Free Invoice Generator.
Conclusion: Know Which Number You Registered and Use It Consistently#
One boundary still matters: federal BN setup does not replace provincial, territorial, or municipal obligations. Depending on your situation, you may still need business name registration, permits, or licences.
We covered this in detail in Canada GST/HST for Freelancers Who Want Fewer Filing Surprises.
If you want your cross-border money flow to stay organized and audit-ready as your client load grows, review Gruv for Freelancer Workflows.
Frequently Asked Questions
What is the difference between a BN and a GST/HST account?
The BN is the nine-digit base identifier. A CRA program account adds a two-letter code and four-digit reference: for example, fictional 123456789RT0001 identifies a GST/HST account. Use the identifier requested by the process; having a BN alone does not make you a GST/HST registrant.
How do I get the number fastest, and how long does it take?
Eligible applicants can register through CRA’s resident BRO route, but access and processing depend on the case. Prepare inputs first, complete the session within its ten-minute inactivity limit, and save the confirmation. If BRO is unavailable for your case, use the instructed alternate route instead of promising a client immediate issuance.
Where can I find my BN after registration?
Check CRA My Business Account first. It is the most direct way to confirm your 9-digit BN when you need to update invoices, onboarding details, or internal records.
Can a non-resident get a BN in Canada?
Yes. CRA has a Non-Resident Business Registration online form for businesses incorporated or located outside Canada and applicants without a SIN or with a SIN starting with 0. It supports BN and specified program accounts. Registration eligibility and obligations still depend on the activity; use the separate instructions rather than the resident BRO flow.
Do I need one just because I freelance for a US client?
A U.S. client relationship alone is not enough information to determine BN requirements. Verify your obligations based on your full Canadian registration facts before you file anything.
Should I still register early if I am not forced to yet?
Distinguish obtaining a BN from voluntarily opening a GST/HST account. A client’s request for a business identifier does not itself create a tax-registration obligation. Voluntary GST/HST registration can allow eligible input tax credits, but also creates charging, remittance and regular return duties; weigh those obligations before registering.
What if a GST/HST account will not verify?
First, recheck every entered field against the supplier-provided details. CRA notes mismatches can return "Insufficient information entered," and date mismatches can also occur if the supplier was not registered on the transaction date you entered. If errors continue after you confirm with the supplier, call CRA Business enquiries at 1-800-959-5525.
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Researched and edited by the Gruv editorial team. Gruv builds cross-border billing, payouts, and finance-operations software for global businesses.
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Educational content only. Not legal, tax, or financial advice.
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