Do you need a business number or a program account?

It is important to know what a business number (BN) and program accounts are to know if you need them. Generally, you need them for doing business with the government. Not all businesses need a BN and program accounts. If you do not need a program account, you do not need a BN.

The business number and program account

The business number is a nine-digit number that gives each registered business its own unique identifier.

A program account is what your business gets when it registers for a program. Programs help you meet some tax and accounting responsibilities, such as payroll deductions if you have employees.

You may need more program accounts as your business grows and changes, but you only need one BN for your business.

When a business registers for one of the programs, they get a:

• program account
• business number (if it does not already have one)

If you already have a BN and you change the legal ownership or the structure of your business, you may have to register for a new BN. For more information, go to Changing your business status.

When you need a program account

See the following examples to find out if you need to register. For example, your business has employees and needs to register for the goods and services tax/harmonized sales tax (GST/HST). This means your business will need a payroll deductions program account and a GST/HST program account. It also means your business will receive a BN.

Example 1

Example 2

How to find out if you need a program account

Each program account has special rules and requirements that tell you if you need to register for them. To find out if you need one or more program account, see their links.

The most common program accounts a business may need:

• GST/HST (RT)
• Payroll deductions (RP)
• Corporation income tax (RC)
• Import-export (RM)

A business that files information returns such as TFSA, T5, T5013 and more, may also need:

• Information returns (RZ)

Very few businesses need other program accounts, such as:

• Excise duty (RD)
  • For businesses that need to charge excise duty on products
• Excise tax (RE)
  • For businesses that need to charge excise tax on products
• Air travelers security charge (RG)
  • For air carriers that charge the air travellers security charge
• Insurance premium tax (RN)
  • For brokers and agents who place contracts of insurance
• Registered charity (RR)
  • For charity organizations
• Softwood lumber (SL)
  • For persons who export softwood lumber products

If you determine that you need to register, go to How to register.

Format of the business number and program account

Though you can only have one business number (BN), you may have several program accounts. The BN has nine digits. When the BN is combined with a two-letter code and a four-digit reference number, it is called a program account number. It has three parts:

• the nine-digit BN to identify the business
• a two-letter code to identify the program
• a four-digit reference number to identify each account in a program a business may have

The entire program account number has 15 characters.

Forms and publications

• Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number
• Form RC59, Business Consent Form

Date modified:

2017-02-01