The Canada Revenue Agency (CRA) account number is a 9-digit identifier every business or self-employed individual may need when interacting with the CRA. It is essential for tax filing, payroll, GST/HST, import/export, and other federal requirements.
Understanding what a CRA account number is, when you need it, and how to register can save you from compliance issues and delays.
What is a CRA Account Number?
A CRA account number (also known as a Business Number or BN) is a unique 9-digit code assigned by the Canada Revenue Agency. It serves as the standard identifier for businesses and self-employed persons.
Each CRA account number stays the same throughout the life of the business, but additional program codes can be attached depending on the activities of the business.
When Do You Need a CRA Account Number?
You need a CRA account number if you:
- Incorporate your business.
- Collect GST/HST from clients.
- Hire employees and deduct payroll taxes.
- Import or export goods.
- File corporate income tax.
Even sole proprietors may need a CRA account number if they register for program accounts such as GST/HST or payroll.
CRA Program Accounts Explained
The CRA account number can be extended with program identifiers. Each program has a two-letter code and a four-digit reference number.
Common CRA program accounts include:
- RT (GST/HST): Required if you collect GST/HST.
- RP (Payroll): Required if you pay employees.
- RC (Corporation Income Tax): Required if you are incorporated.
- RM (Import/Export): Required for import/export activities.
- RZ (Information Returns): Required for filings such as T5, TFSA, or partnership returns.
- RR (Registered Charity): Required for charities.
Example:
- Business Number: 123456789
- GST/HST account: 123456789RT0001
- Payroll account: 123456789RP0001
How to Register for a CRA Account Number
You can register for a CRA account number in several ways:
- Online Registration – Use the Business Registration Online (BRO).
- Through Incorporation – You automatically receive a BN when incorporating federally or in participating provinces (BC, ON, NS, MB, NB, SK, PEI, AB).
- Program Accounts Registration – If you register for GST/HST, payroll, or import/export, a BN is automatically created.
CRA Account Number vs GST/HST Number
The CRA account number and GST/HST number are not the same.
- The CRA account number (BN) is the 9-digit base identifier.
- The GST/HST number is an extension of the BN with the code “RT.”
Example:
- BN: 123456789
- GST/HST Number: 123456789RT0001
Updating or Changing Your CRA Account Number
A business or legal entity can only have one CRA account number. However, you may need a new one if:
- You change legal ownership of the business.
- You restructure your business (e.g., from sole proprietor to corporation).
- You declare bankruptcy as a sole proprietor.
FAQ: What is CRA Account Number
1. What is a CRA account number used for?
It is used to identify your business with the CRA for taxes, payroll, GST/HST, and other federal program accounts.
2. Do sole proprietors need a CRA account number?
Yes, if they register for GST/HST, payroll, or other CRA program accounts.
3. How do I find my CRA account number?
Log in to your CRA My Business Account or check your CRA correspondence.
4. Is a CRA account number the same as a GST number?
No. A GST/HST number is linked to the CRA account number but is not the same.
5. Can I have more than one CRA account number?
No. A business or entity can only have one CRA account number, but multiple program accounts can be added.
6. How long does it take to get a CRA account number?
If you apply online, you usually receive it immediately upon completion of registration.
7. Do I need a CRA account number to file taxes?
Yes, if you are incorporated or registered for program accounts like GST/HST or payroll.
