Business Number vs. Corporation Number in Canada: What is the Difference?

Confused about whether you need a Business Number or a Corporation Number? Both are essential in Canada, but they serve very different purposes.

The Business Number (BN) is a 9-digit identifier issued by the Canada Revenue Agency (CRA) for tax and program purposes, including GST/HST, payroll, and import/export. The Corporation Number, usually 7 or 8 digits, is assigned by Corporations Canada or a provincial registry when you incorporate. It’s your company’s official legal ID under federal or provincial law.

This article compares business numbers and corporation numbers, contrasts registration purposes, and clarifies legal distinctions so you’ll know which number applies to your situation, when you’ll need it, and how each supports compliance.

What Is a Business Number (BN) in Canada?

The CRA issues a Business Number (BN) to identify your company for tax and program accounts. This 9-digit number links your business to activities like GST/HST, payroll, import/export, and income tax. You’ll use it whenever you interact with the CRA or other government authorities.

The BN is used for:

Filing income tax returns
Charging and remitting GST/HST
Managing payroll deductions
Handling import and export filings

Each BN can have multiple program accounts linked to it. The base 9 digits stay the same, but extensions identify the purpose:

123456789 RT 0001 → GST/HST account
123456789 RP 0001 → Payroll account

These extensions make it easy to distinguish between tax responsibilities. In short, the BN anchors your business in Canada’s tax system, ensures your compliance across different programs, and defines unique features of your tax identity. For a step-by-step guide, see Ownr’s article on how to get a Business Number in Canada.

What Is a Corporation Number in Canada?

A Corporation Number is a unique identifier assigned when you incorporate your business, either federally through Corporations Canada or provincially through a registry such as the Ontario Business Registry. While the Business Number connects you to the CRA for taxes, the Corporation Number is strictly about your company’s legal identity.

You’ll use the Corporation Number to:

File corporate documents
Maintain records in your minute book
Handle resolutions for directors and shareholders
Stay compliant with federal or provincial corporate laws

The format varies slightly by jurisdiction, but it’s typically a 7- or 8-digit number. For example, 12345678. This makes it easy to distinguish from the 9-digit Business Number issued by the CRA and differentiates identification formats between the two. It also connects to annual filings, where the government evaluates renewal procedures to confirm your corporation remains active and in good standing.

Key Differences Between Business Number and Corporation Number in Canada

The main difference between a Business Number and a Corporation Number is that one identifies your business for tax purposes, while the other identifies your corporation as a legal entity.

Here’s a simple breakdown that summarizes key differences and breaks down the numbering structure:

Aspect	Business Number (BN)	Corporation Number
Issued By	Canada Revenue Agency (CRA)	Corporations Canada (federal) or provincial registries (e.g., Ontario Business Registry)
Purpose	Tax and program account identification (GST/HST, payroll, import/export, tax filings)	Legal entity identification for compliance, filings, and governance
Format	9 digits + program extension (e.g., 123456789 RT 0001)	Typically 7 or 8 digits (e.g., 12345678)
Usage	Filing income tax, remitting GST/HST, managing payroll deductions, and import/export activities	Filing corporate documents, maintaining minute books, director/shareholder resolutions, and corporate compliance
Applies To	All business types (sole proprietorships, partnerships, corporations)	Only corporations
When Needed	Upon registering for CRA program accounts	Upon incorporation (federal or provincial)

This table distinguishes usage scenarios and analyzes reporting requirements for both.

How to Obtain a Business Number and Corporation Number in Canada

In Canada, you’ll need two key identifiers: a Business Number for taxes and a Corporation Number for legal status. Here’s how to get them.

Business Number

Assigned automatically when you register for a CRA program account (e.g., GST/HST, payroll, corporate income tax).
Apply online through Business Registration Online (BRO), or by phone or mail.
In one step, you can register for your BN and accounts like GST/HST (outside Quebec), payroll, or corporate tax.
Used for tax filings, remittances, payroll, import/export, and compliance.

Corporation Number

Assigned when you incorporate federally with Corporations Canada or provincially (e.g., through ServiceOntario).
Appears on your articles of incorporation and corporate registry filings.
Can be found through a registry search or a lookup in the public record.
Serves as your corporation’s legal ID for compliance and governance.

How Ownr Simplifies Obtaining Your Business Number and Corporation Number

With Ownr, you don’t have to navigate multiple government sites or confusing forms. The platform consolidates everything into a single, streamlined process.

Corporation Number: Assigned automatically when Ownr files your incorporation federally or provincially.
Business Number (BN): Issued by the CRA once Ownr registers your program accounts (e.g., GST/HST, payroll).
Streamlined process: One platform instead of multiple government sites and forms.
Support tools: Digital minute book, legal templates, and compliance reminders.
Perks: Business bank account rebates with RBC and discounts on partner services.

By handling incorporation and registration together, Ownr makes it faster and simpler to get both the numbers you need. To better understand how these numbers are used, read our Business Number vs. Corporation Number guide.

Key Takeaways

The Business Number (BN) is a CRA tax ID; the Corporation Number is a legal ID from federal or provincial registries.
The BN applies to all businesses for taxes, while the Corporation Number applies only to incorporated companies.
Ownr streamlines both, providing the numbers quickly, as well as tools for compliance and perks.

Frequently Asked Questions

Can I Use My Corporation Number for Tax Filings in Canada?

No. The Corporation Number is only for legal identification. For tax filings, such as income tax, GST/HST, and payroll, the CRA requires a Business Number (BN).

Do I Need Both a Business Number and an HST Number if I Operate a Corporation in Canada?

Yes. Your Corporation Number identifies your business legally, while your Business Number links you to CRA tax accounts. If you collect sales tax, you also need an HST account, which is an extension of your BN (e.g., 123456789 RT 0001).

Is the Corporation Number the Same Across All Provinces of Canada?

No. The format may vary by jurisdiction (usually 7–8 digits), but the purpose is the same everywhere: it identifies your corporation as a legal entity.

Can I Operate without a Business Number in Canada?

No. If you need to file taxes, hire employees, or charge GST/HST, a Business Number is required. Without it, you cannot stay compliant with CRA requirements.