BN stands for a business number. This number is issued by the Canada Revenue Agency. You have to contact the Canada Revenue Agency to issue a business number for your business. BN (a 9 digit business number) identifies your business as a separate entity with the federal and provincial government of Canada. You use this number when filing your GST/HST/QST returns or when you pay sales tax or CRA payroll remittances, or other taxes.
When you file your personal income tax return you use your social insurance number. Similarly when a corporation files its corporate income tax return it uses BN which is provided by the Canada Revenue Agency. If you are a self-employer and want to register for GST/HST or want to hire an employee, that’s where you need to contact CRA to issue you a BN.
When do you need a BN:
You can also get a BN online from the CRA website. Please click the link below or contact RKB Accounting.