CRA business number (BN) and program accounts

The CRA says a business number is used as a standard identifier for a business or legal entity, and that you need one to interact with provincial or territorial, municipal and other federal programs. An unincorporated business needs one only when it registers for a CRA program account. In a purchase, the accounts to look at are the ones the business holds, such as GST/HST and payroll.

How program accounts attach

The CRA’s example shows the business number followed by RT and a reference number for GST/HST, and the same number followed by RP for payroll. Corporation income tax has its own program account, RC. What happens at a change of ownership depends on structure. The CRA says a sole proprietor who sells must close the accounts and a new owner cannot continue using the old number. For a corporation, the CRA says structure or owner changes must be updated and validated with the federal or provincial incorporating authority before the CRA is contacted. See GST/HST registration after buying a business.