Do you need an account

Not all businesses require a Business Number (BN), so it is important that you review the information for each type of account before registering.

You only need a BN if you require any one of the following business accounts:

• GST/HST
• Payroll
• Corporate income tax
• Import/Export
• Other

If you decide to register for any one of them, you will receive a BN.

Forms and publications

• RC2 The Business Number and Your Canada Revenue Agency Accounts
• RC1 Request for a Business Number (BN)
• RC59 Business Consent Form

Related topics

• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site