Plain meaning
A unique CRA identifier used for business program accounts such as GST/HST, payroll, corporation income tax, and import/export.
Also called
CRA business number
BN
Key points
- Business Number affects how a business reports, pays, remits, finances, or documents tax-related activity.
- The rules can depend on business structure, registration status, income type, payroll obligations, or the nature of supplies and expenses.
- Good records matter because CRA reviews often focus on invoices, slips, contracts, payroll records, and the reasonableness of claims.
- Changes can affect cash flow, pricing, owner-manager planning, audit exposure, and the timing of remittances or deductions.
Why it comes up
Business number registration is often the entry point for filing, remitting, and communicating with CRA business accounts.