Do You Automatically Get a Business Number When You Incorporate in Ontario?

New business owners often assume that once their articles of incorporation are filed, the business number incorporation Ontario process is complete — one filing, one number, done. In practice, incorporation and a CRA Business Number are related but distinct things, and conflating them is one of the more common early mistakes new corporations make.

Here's what actually happens when you incorporate, what a Business Number is for, and which registrations still need your separate attention afterward.

What a Business Number Actually Is

A Business Number (BN) is a nine-digit identifier the Canada Revenue Agency uses to track a business across its various program accounts — corporate income tax, payroll deductions, GST/HST, and import/export, among others. It's a federal tax administration number, not a corporate registry number.

Your corporation also has a separate Ontario corporation number (or, for a federal corporation, a CBCA corporate number) assigned when the articles of incorporation are filed. These two numbers serve different purposes and different government bodies, and it's common for new business owners to mix them up on forms.

Does Incorporating Automatically Give You a Business Number?

In many cases, yes. When you incorporate through the Ontario Business Registry or federally under the Canada Business Corporations Act, a Business Number is often generated as part of that process, since the corporate registry and CRA systems are connected. But "often" is doing real work in that sentence — whether a BN is issued automatically, and which program accounts (if any) come with it, can depend on how and where you file. Don't assume you have one, or that it covers what you need, without checking directly through the CRA's business registration service after you incorporate.

The CRA Program Accounts You Still Need to Register For Separately

Even if a Business Number is issued automatically, the specific program accounts attached to it usually are not — you typically need to actively register for each one your corporation needs:

• GST/HST account. You generally must register once your business's taxable revenue exceeds the small-supplier threshold — currently $30,000 in taxable revenue over four consecutive calendar quarters — though you can register voluntarily below that if you want to recover input tax credits. Ontario's HST rate is 13%. Confirm the current threshold and rate before you rely on them, since figures like these are set by federal legislation that can change.
• Payroll deductions account. Required once you have employees and need to remit source deductions.
• Corporate income tax account. Needed to file your corporation's T2 return, regardless of whether the corporation owes tax in a given year.
• Import/export account. Only relevant if your business brings goods across the border.

None of these accounts activate themselves just because your corporation exists — each has its own registration step, even under the same underlying Business Number. Our Tax page covers GST/HST and other business tax basics in more detail.

Business Number vs. Ontario Corporation Number: A Quick Comparison

A Practical Checklist After You Incorporate

• [ ] Confirm whether a Business Number was already issued as part of your incorporation filing.
• [ ] Check whether GST/HST registration applies to you now, or will once you cross the small-supplier threshold.
• [ ] Register a payroll account before your first payroll run, if you'll have employees.
• [ ] Set up your corporate income tax account so you're ready to file your first T2.
• [ ] Keep both your Ontario corporation number and CRA Business Number in your minute book records — you'll be asked for one or the other repeatedly, for banking, licensing, and future filings.

Frequently asked questions