What Is 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. The BN acts as a single, consistent reference used by the CRA and other federal programs so a business does not need separate numeric identifiers for each federal account—GST/HST, payroll, corporate income tax, import/export accounts and others are all linked to the same BN.

The BN is issued to sole proprietors, corporations, partnerships and certain trusts that register for one or more CRA program accounts. It is purely an administrative identifier: the nine-digit base does not encode province, business type, or tax status. Program accounts are created under the BN when a business registers for services such as GST/HST collection, payroll deductions, corporate tax remittances or import/export functions. Each program account appends a two-letter program identifier and a four-digit account number to the nine-digit BN to form the full service reference used on remittances and communications.

How The BN Is Structured

The BN structure separates the core identifier from program accounts so a single legal entity can manage multiple federal relationships without multiple base numbers. Practical format examples used on invoices, customs paperwork and CRA correspondence are:

• Base BN: Nine digits (for example, 123456789) identifying the legal business entity.
• Program Account: Base BN + two-letter program identifier + four-digit account number (for example, 123456789RT0001 for a GST/HST account).

Common program identifiers you will see (CRA documentation lists the full set) include GST/HST, payroll deductions, corporate income tax and import/export accounts. Warehouse managers, 3PLs and carriers frequently encounter BN program accounts on commercial invoices, customs entries, and billing statements when handling Canadian clients or cross-border shipments.

Why The BN Matters For Logistics And Cross-Border Operations

For U.S.-based warehouses, 3PLs and carriers that serve Canadian customers, the BN is a practical requirement when dealing with customs clearance, tax remittances or invoicing Canadian businesses. Customs brokers use the BN (and the related import/export program account) to match goods to the correct importer account and to accept or assign duties and taxes to the right entity. Similarly, freight invoices and billing that involve Canadian partners will often reference the BN for accurate accounting and remittance tracking.

• Customs clearance: The BN ties import entries to the importer’s federal account for duties, GST/HST and reporting.
• Invoicing and payment: Canadian customers typically provide a BN so service providers can issue correct tax invoices and credit notes.
• Contracting and B2B agreements: The BN provides a consistent identifier in supplier databases and ERP/WMS records.

How To Obtain And Link Program Accounts

Businesses obtain a BN by registering with the CRA—online, by mail using the RC1 form, by phone, or through a tax professional. The registration process asks for basic legal and contact information. Once the nine-digit BN exists, businesses register individual program accounts under that BN depending on needs (for example, GST/HST or payroll). When registering for import/export, businesses ensure their customs broker and carrier have the correct program account suffix so customs entries map to the right CRA account.

• Registration options: Online through CRA services, by submitting form RC1, or via a business’s authorized representative.
• Documentation: Legal business name, trade names, incorporation number (if applicable), and representative contact details.
• Linking to systems: Once issued, the BN should be saved in accounting, WMS and TMS records to populate invoices and customs paperwork automatically.

Who Uses The BN And When It Appears

The BN is used by the CRA, other federal departments and businesses that transact with Canadian entities. In practical logistics workflows it appears on:

• Commercial invoices and packing lists: To show the buyer or importer’s federal identifier for tax and customs purposes.
• Customs declarations: Provided to Canada Border Services Agency (CBSA) via customs brokers for entry processing.
• Tax filings and remittances: Used when submitting GST/HST returns, payroll remittances, or corporate tax filings.

Practical Tips For Warehouses And 3PLs

Operationally, recording the BN and any relevant program account suffix in your WMS, billing system and customer master file avoids shipment delays and ensures correct tax handling. Confirm the exact program account string with the Canadian client—missing or incorrect suffixes on customs entries are a common source of delays and penalties. When on-boarding Canadian customers, request their BN and which program accounts apply (GST/HST, payroll, import/export) and validate those details against invoices or a signed contract.

• Validate early: Request the BN and program account details during customer setup, not at shipment time.
• Store in systems: Save the BN in ERP/WMS fields used for customs and invoicing templates.
• Use authorized reps: If a broker or tax professional manages the BN, obtain written authorization to act on the client’s behalf for customs entries or filings.

In short, the Business Number (BN) is the single nine-digit federal identifier Canada uses to link a legal business entity to the CRA’s program accounts. For logistics operators working with Canadian importers and customers, capturing and using the correct BN and program account suffixes is essential for customs clearance, invoicing accuracy and regulatory compliance.