什么是BN及其格式
什么是BN?格式如何?
What is a business number
The business number (BN) is a common client identifier for businesses to simplify their dealings with federal, provincial, and municipal governments. It is based on the idea of one business, one number. Each business requires one BN for its legal entity. A legal entity is defined as a sole proprietor, partnership, corporation, trust or other organization. For more information on these legal entities, see
Business structure.
Note
A sole proprietor that operates more than one business needs only one BN. (If it is the same ownership type)
Format of the BN
The BN is a nine digit business identifier. The program account number consists of three parts - the BN, the two letter program identifier and the four digit reference number. The entire program account number has 15 characters:
- Nine digit BN to identify the business; and
- Two letters and four digits to identify each account a business may have.
Example
In this example, "Business X" wants to register with the CRA for a BN, one GST/HST account, and two payroll accounts. The business will receive a:
Business Number 123456789 GST/HST program account 123456789
RT 0001 1st payroll program account 123456789
RP 0001
2nd payroll program account 123456789
RP 000
2
Although you can register for several program accounts at one time, each type of program account requires very specific information and must be registered separately. So you should not assume that because you have a BN with a GST/HST account, you automatically have a payroll account. For more information on registering for a BN, see
How to register and
Business Number (BN) registration. For more information on program accounts, see
Do you need a program account?
Different letters are used to identify types of program accounts.
Four major program accounts:
- RT - GST/HST
- RP - payroll
- RC - corporate income tax
- RM - import/export
Other program accounts:
- RR - registered charity
- RD - excise duty
- RE - excise tax
- RN - insurance premium tax
- RG - air travelers security charge
- RZ - Information Returns
When you contact us, or make a payment, it is important to provide all 15 characters. You should set up your computer systems, forms, and books and records to handle all 15 characters.