When you register for a BN using BRO, you will receive a new nine-digit BN. You must keep this new BN for your own records and future interactions with the CRA.

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You start a sole proprietorship. You need a GST/HST program account if you need to charge GST/HST. If you have one or more employees, you will also need a payroll deductions program account.

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Heavy duty plastic 2 wheeled bin, resistant to frost UV annd most chemicals. Manufactured to DIN EN840 specification. Supplied with2 200mm wheels and corosion proctected steel axle. The smooth inside and outside surfaces allow for easy clenaing. No VAT on this product

Note If the business later incorporates, you will need to register for a new BN. This will generate an RC program account for corporation income tax and you will need to add other CRA program accounts that you require (RP, RT). You will then close the sole proprietor BN accounts if you do not need them for any other businesses that you operate. For more information, go to Corporation income tax program account.

You might need a BN to interact with provincial and municipal government departments, or other federal programs in Canada. For more information, go to Canada Revenue Agency registration and provincial or other federal programs.

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A business or legal entity can only have one BN. If you already have a BN and you want to change the legal ownership or the structure of your business, you may have to register for a new BN. For more information, go to Changes to your business and Canada Revenue Agency program accounts.

Effective October 21, 2024, if you need to register for or update an import and export RM program account, go to the Canada Border Services Agency (CBSA)'s CARM Client Portal. To learn more, go to Getting or making changes to a nine-digit business number for importing and exporting.

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There is an exception in the case of a sole proprietor in bankruptcy. For more information, go to Bankruptcy – Business structures.

If your business does not receive the information, you will need to check that the program accounts were registered properly. If your business needs to confirm their account number(s), you will need to contact the CRA.

Registering for a CRA program account will get you a BN if you don't already have one. If you already have a BN, the program account will be added to your BN. Your business will only ever have one BN.