How To Register And Update A Business Number (BN)

Business Number (BN) is a nine-digit identifier assigned by the Canada Revenue Agency to identify a business across federal program accounts. Registering for a BN and correctly adding program accounts (GST/HST, payroll, corporate tax, import/export) is the administrative step that connects your business to CRA services; updating those accounts when your business changes avoids filing errors and operational friction with customs and tax authorities.

Registration and updates are routine administrative tasks but they affect shipping, payroll, remittances and compliance. You can register for a BN before you begin operations or at the point when you need a program account—many businesses only register for a BN at first when they require GST/HST registration or when they make their first import. The CRA offers multiple registration channels: online through its business services, by mail using form RC1, by phone, or indirectly via an authorized representative such as an accountant or customs broker.

Step-By-Step Registration

Follow these steps to obtain a BN and set up program accounts correctly:

• Decide Which Accounts You Need: Determine whether you require GST/HST, payroll, corporate tax, or import/export accounts based on business activities.
• Gather Documents: Have legal business name, trade names, incorporation or registration numbers, and contact information ready.
• Register With CRA: Use the CRA’s online services, call the business enquiries line, or submit form RC1 to request a BN and program accounts.
• Record The BN: Capture the nine-digit BN and full program account strings in your accounting and WMS/TMS templates so they populate on invoices and customs forms.

Adding Or Changing Program Accounts

After you have a BN, add program accounts for specific federal obligations. For example, if you hire employees, register a payroll account; if you start importing goods, register an import/export account. If your business changes—name, ownership structure, address, or activity—you must update the BN records and the linked program accounts so remittances and filings reflect the current entity.

• Adding accounts: Request the new program account under your existing BN online or via form as required by the CRA.
• Updating details: Notify CRA of name changes, address changes, or changes in ownership structure; separate forms and documentation may be required for corporate changes.
• Authorized representatives: Provide authorization if a third party (broker, accountant) will act on your behalf when registering or updating accounts.

Common Operational Traps And How To Avoid Them

Errors in BN program account strings, missing registration for required provincial or federal accounts, and outdated contact information are common and can cause shipment delays, rejected customs entries, late-filing penalties or incorrect tax collection. Address these by building BN validation into customer on-boarding and internal change-control processes.

• Validation: Check BN format (nine digits) and ask clients to confirm program account suffixes used for customs and VAT/GST purposes.
• Centralize records: Keep BN and program account details in a single authoritative customer master record used by billing, customs filing, and WMS systems.
• Monitor changes: Require written notification and supporting documentation for legal name or ownership changes so CRA records can be updated promptly.

Practical Example For Logistics Providers

A cross-border carrier signs a Canadian importer as a customer. The carrier requests the importer’s BN and import/export program account prior to the first shipment. The customs broker uses that program account on the B3 customs entry so duties and GST/HST are assessed to the correct CRA account. Later, the importer changes its legal name; because the carrier’s billing and customs teams updated the BN records immediately and obtained new authorization for the broker, subsequent entries and invoices reflect the new name and avoid delay.

When To Contact Professionals

Complex situations—mergers and acquisitions, corporate reorganizations, cross-border payroll arrangements, or disputed BN ownership—benefit from professional help. An accountant, tax advisor or customs broker can assist with proper BN registration, program account setup and CRA filings to reduce exposure to penalties or misallocated duties and taxes.

In short, the Business Number (BN) is obtained from the CRA and expanded with program accounts to cover federal obligations. Register the BN when you need federal accounts, add or update program accounts as activities change, and keep BN records current in your ERP/WMS and customs workflows to prevent operational disruptions.