A CRA business number (BN) is the nine-digit number the Canada Revenue Agency uses to identify a business. For a Canadian side hustle run as a sole proprietorship, you usually need one only when you register for a CRA program account, most often a GST/HST account. The CRA’s When you need a BN page says a sole proprietor or partnership needs a BN “only if” it registers for a program account or incorporates. You still pay income tax on side hustle profit with your SIN and personal return either way.
This guide sits after registering a sole proprietorship in the admin set. If you are deciding whether to register for GST/HST at all, read GST/HST registration for side hustles first, then come back here.
When does a side hustle need a CRA business number in Canada?
When it needs a GST/HST, payroll, import-export, or other CRA program account, or when it incorporates. A sole proprietor with no program accounts does not need a BN.
| Situation | BN needed? | Why |
|---|---|---|
| Freelancing under $30,000 in taxable sales, not registered for GST/HST | No | No program account (CRA) |
| Passing the $30,000 small supplier threshold | Yes | You must register for GST/HST (CRA) |
| Driving for a rideshare app | Yes | Taxi and commercial ride-sharing operators must register for GST/HST from the first fare (CRA) |
| Registering voluntarily for GST/HST to claim input tax credits | Yes | Voluntary registration still opens an RT program account |
| Hiring an employee | Yes | Payroll (RP) program account (CRA) |
| Incorporating | Yes | Corporations need a BN and a corporation income tax (RC) account |
The rideshare rule is why the rideshare driving guide treats a BN as day-one paperwork, while a new freelance writer or dog walker can usually wait.
Do you get a business number automatically in your province?
In eight provinces, yes, when you register or incorporate with the province. The CRA lists Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island and Saskatchewan as issuing a BN automatically on provincial registration, and Newfoundland and Labrador, the Northwest Territories, Nunavut, Quebec and Yukon as places where you register with the CRA separately (CRA).
Two provincial numbers are often confused with a BN. The CRA’s information checklist notes that Ontario’s Business Identification Number (BIN) and Quebec’s Québec enterprise number (NEQ) are not business numbers. Check your provincial certificate: if it shows a nine-digit CRA BN, you already have one and should not register a second. The CRA says each business gets only one BN.
How do you register for a CRA business number online?
Through Business Registration Online (BRO), which is free and gives you the BN at the end of the session. The steps below follow the CRA’s resident registration page.
Step 1: Make sure you can sign in to a CRA account
BRO is accessed through your CRA account (My Account). The CRA notes you cannot create a CRA account if you have not filed income tax returns, so someone who has never filed needs another registration method listed on the how to register page.
Step 2: Gather your information before you start
BRO sessions time out after 10 minutes of inactivity and you cannot save a partial application. The gather information page lists what to have ready:
- your name, SIN, and contact details
- your business’s legal name and any operating (trade) name
- business and mailing addresses
- business type (sole proprietorship) and a description of your major activity
- the products or services you sell, with an estimated percentage of revenue for each
- for GST/HST: estimated annual sales, the effective date of registration, your fiscal year-end, and your reporting period
Step 3: Register the BN and any program account together
You can register the BN and a GST/HST (RT) account in the same session. The CRA notes BRO cannot open a GST/HST account for businesses in Quebec, where Revenu Québec administers the GST. Ontario and Nova Scotia residents can be transferred to the provincial site to register provincially at the same time.
Step 4: Save your business number
The CRA says to save or print your BN at the end, because it will not be sent to you. Store it with your business records.
Step 5: Set up your GST/HST routine if you registered
Charge GST/HST from your effective date, add your registration number to invoices (see how to invoice clients), and file on your assigned reporting period.
What mistakes do people make with CRA business numbers?
Most mistakes come from registering too early or registering twice.
- Opening a GST/HST account “to look professional.” Once registered, you must charge and file. Read the GST/HST guide before ticking the box.
- Getting a second BN. If your provincial registration already issued one, use it.
- Quoting the Ontario BIN as a BN. They are different numbers.
- Losing the number. BRO shows it once.
- Assuming a BN changes your income tax. A sole proprietor still reports on Form T2125; see how to report side hustle income.
How does a business number affect your taxes in Canada?
It does not change your income tax. It only identifies your program accounts, so a GST/HST-registered side hustler files GST/HST returns under the BN while reporting profit on the personal return. Track GST/HST collected separately from income so you do not spend it; separating business and personal money explains a simple account setup, and tools like FreshBooks TODO-AFFILIATE can track tax on invoices.
This is not tax, legal, or insurance advice.
Which guides sit next to getting a CRA business number?
Registering a sole proprietorship, GST/HST registration, CRA tax instalments, and opening a business bank account. Platform sellers can see how GST/HST shows up in the Etsy review and Upwork review.
What are the common questions?
Do I need a business number to start a side hustle in Canada?
Not usually. The CRA says a sole proprietorship needs a business number only if it registers for a CRA program account, such as GST/HST or payroll, or incorporates. You report the income on your personal return either way.
Is it free to get a CRA business number?
Yes. Registering through Business Registration Online costs nothing. Provincial business name registration, which may issue a BN automatically, has its own provincial fee.
How long does it take to get a business number?
Business Registration Online shows the BN at the end of the session. The CRA says to save or print it, because it will not be mailed.
Is my Ontario Business Identification Number my BN?
No. The CRA notes that Ontario's BIN and Quebec's NEQ are not business numbers. Your BN is a nine-digit number issued by the CRA.
Do Uber and Lyft drivers need a business number?
Yes, in practice. The CRA requires commercial ride-sharing drivers to register for GST/HST from their first fare, and registering for a GST/HST account gives you a business number.
Which sources support this guide?
The rules, rates, and platform requirements in this guide are checked against these primary sources. Retail price ranges are labelled as ranges to verify locally, and they are not quotes.
- When you need a business number or CRA program accounts — Canada Revenue Agency
- When you need CRA program accounts — Canada Revenue Agency
- How to register for a business number or program accounts — Canada Revenue Agency
- Register as a resident of Canada — Canada Revenue Agency
- Gather information to register — Canada Revenue Agency
- When to register for and start charging the GST/HST — Canada Revenue Agency