Starting a business in Canada comes with tax registration responsibilities, and missing a change in CRA procedures can delay your plans. The CRA business registration changes in 2026 affect how business owners access Business Registration Online (BRO) and apply for a business number or tax accounts. Since July 14, 2026, applicants must sign in to a CRA account before accessing the online registration service.
Finsoul Network Canada helps businesses understand their registration duties. This guide explains CRA online business registration, eligibility rules, required information, common problems, and what to do after receiving your business number.
What Changed in CRA Business Registration in 2026?
The CRA introduced changes to its registration system in stages. Business owners need to understand both dates to avoid confusion.
On November 3, 2025, the CRA moved new business number and program account registrations to its online registration service. On July 14, 2026, the agency introduced a further requirement: users must sign in to their CRA account before accessing BRO.
Under the CRA business registration 2026 rules, applicants must use an accepted sign-in method to access the service. These methods include:
- CRA credentials
- A Sign-In Partner
- An eligible provincial partner from British Columbia or Alberta
The updated system allows eligible applicants to register for a BN, open certain CRA program accounts, or add accounts to an existing BN. The CRA introduced the sign-in requirement to strengthen identity verification and protect business information.
The change does not mean that every business must obtain a new BN. Existing businesses should check their current registration details before starting another application. The CRA generally assigns one BN to each business or legal entity, while separate program accounts identify specific tax obligations.
Does Your Business Need CRA Registration?
Not every Canadian business needs CRA business number registration immediately. Your legal structure, activities, and tax obligations determine which registrations you need.
Sole Proprietors and Self-Employed Individuals
A sole proprietor may report business income through a personal income tax return without obtaining a separate BN for every activity. However, the business may need a BN when it registers for GST/HST, payroll deductions, or another CRA program account.
Partnerships
Partnerships may need a BN when their activities create CRA registration requirements. The partners should confirm the partnership’s existing registration details before applying for another number.
Incorporated Businesses
Corporations generally need a BN to manage their federal tax obligations. Federal incorporation or certain provincial registrations may already generate a BN, so directors should check their records before submitting an application.
Businesses With Employees
Employers generally need a payroll deductions account before they begin handling employee deductions and remittances. They must also follow applicable employment and payroll rules.
Businesses That Collect GST/HST
Businesses must assess their taxable sales and registration obligations under the GST/HST rules. The general small supplier threshold is $30,000, although the calculation and registration deadline depend on the circumstances. Some businesses may register voluntarily before they reach that threshold.
The CRA business registration changes in 2026 do not remove these existing tax obligations. They change how eligible applicants access the registration service.
How the CRA Online Registration Process Works
This service allows eligible applicants to request a BN and selected program accounts through one online portal. Prepare the required information before you begin because the system may not let you save an incomplete application.
Step 1: Sign In to Your CRA Account
Visit the CRA’s official registration page to register a business with CRA, and sign in using an accepted method. You can use your CRA user ID and password, a Sign-In Partner, or an eligible provincial partner.
Choose the account route that matches your situation. Business owners who manage corporate tax, GST/HST, or payroll obligations generally use My Business Account. Self-employed individuals who report business income on their personal tax returns may use My Account for the relevant services.
If you act for a business as an employee or representative, you may need access through Represent a Client and the required authorisation.
Step 2: Open Business Registration Online
After signing in, open the business registration service. Follow the available prompts to start a new registration.
Check your existing records before proceeding. You may already have a BN because you incorporated federally, registered through a participating provincial authority, or previously registered with the CRA.
Step 3: Enter Your Business Information
Provide the information the CRA requests about your business and its owners. The form may ask for details such as:
- The legal name and operating name of the business
- The business address and mailing address
- The owner’s, partner’s, or director’s identifying information
- The legal structure and main business activity
- The date the business started operating
- Information relevant to the tax accounts you want to open
Enter information that matches your official business records. Incorrect names, addresses, or identification details may delay the application.
Step 4: Select the Required CRA Program Accounts
Choose the accounts that match your business activities. You may need GST/HST, payroll deductions, corporation income tax, or information returns registration.
Some accounts require additional information about your operations or tax obligations. Review the questions carefully and avoid opening accounts that your business does not need.
Step 5: Review and Submit the Application
Check every entry before submitting your application. Confirm the legal name, business structure, contact details, and selected program accounts.
Eligible applicants generally receive their BN and registration details immediately after a successful online application. Save or print the confirmation because the CRA may not send the BN separately.
The new CRA registration process 2026 makes account access part of the application, so keep your sign-in details secure and retain your registration records.
What Information Should You Prepare Before Registration?
Preparation can reduce interruptions during the application. Gather the information that applies to your business before opening BRO.
- Identification details: Have the information required to verify your identity, such as your Social Insurance Number (SIN), where applicable.
- Business records: Prepare the legal business name, operating name, address, start date, and legal structure.
- Existing CRA details: Locate your current BN and any program account numbers.
- Ownership information: Confirm the details of the proprietor, partners, directors, or other owners.
- Tax account requirements: Determine whether you need GST/HST, payroll deductions, corporation income tax, or other registrations.
- Contact information: Use a valid email address so you can receive relevant account notifications.
If you cannot find an existing BN, check your CRA correspondence and eligible business registry records before applying for another one. You can also contact the CRA to help locate the number.
Which CRA Program Accounts Can You Register For?
A BN identifies your business or legal entity. A program account adds a specific identifier to that number for a particular tax or reporting obligation.
The main CRA program accounts include:
| Program Account | Identifier | Purpose |
| GST/HST | RT | Reports goods and services tax or harmonised sales tax obligations |
| Payroll deductions | RP | Tracks employee deductions and related remittances |
| Corporation income tax | RC | Manages corporate income tax obligations |
| Information returns | RZ | Covers certain information return reporting requirements |
| Registered charity | RR | Identifies eligible registered charity accounts |
The CRA also provides registration for certain other tax programs, subject to eligibility and the available registration route.
Businesses should select accounts according to their actual obligations. For example, an employer may need an RP account, while a corporation may need an RC account. A business that makes taxable supplies may also need an RT account.
Do You Need a Separate BN for Each Tax Account?
No. The CRA generally uses one nine-digit BN for a business or legal entity. It adds a program identifier and reference number when you open a program account. For example, an RT account includes the BN followed by the RT identifier and a four-digit reference number.
Do not request another BN simply because your business needs another tax account. Check the existing account structure first.
What If You Cannot Complete Online Registration?
Although BRO supports many common applications, some cases require a different route. The CRA’s registration rules do not allow every applicant to use the standard online service.
Businesses That May Need Another Registration Method
You may need additional assistance or a separate application if:
- Your business is owned by another corporation or partnership.
- You need to reactivate a previously closed CRA program account.
- You are registering a Canadian business with only non-resident owners.
- You need to register on behalf of a deceased owner or handle an estate.
- The system cannot verify your details or accept your postal code.
Check the CRA’s current instructions for your specific situation before choosing an alternative.
Can You Still Use a Paper Form?
The CRA provides Form RC1, Request for a Business Number and Certain Program Accounts, for applicable registration situations. However, applicants should not assume that this form replaces the online process in every case.
Canadian residents should review the relevant resident registration guidance, while non-residents may need the separate Non-Resident Business Registration service. Some program accounts also follow separate procedures.
If you encounter an error, record the message and check the details you entered. Contact the CRA when you cannot resolve the issue through the published guidance. Avoid submitting multiple applications without checking your existing records, since you may already have a BN.
What Should You Do After Receiving Your CRA Business Number?
Receiving a BN marks the start of your CRA account responsibilities. Take these steps to manage your registration properly.
Save Your Registration Confirmation
Keep the BN, program account numbers, confirmation details, and relevant business records in a secure place. You may need them when filing returns, making payments, or dealing with the CRA.
Set Up Access to Your Business Tax Account
Follow the CRA’s instructions to access your business information online. You may need to link your identity to the BN and add the business to your CRA account.
If an accountant or another professional will manage your tax matters, provide the required authorisation through the CRA’s representative system. Do not share your personal sign-in credentials.
Check Your Filing and Payment Obligations
Identify the filing periods, payment dates, and reporting requirements attached to each program account. GST/HST registrants, employers, and corporations follow different rules.
Keep your records organised from the start. Record income, expenses, sales tax, payroll deductions, and other transactions that relate to your business obligations.
Keep CRA Records Up to Date
Notify the CRA about relevant changes to your business details. Changes to your address, ownership, legal structure, or operations may affect your registration or tax accounts.
Remember that Business registration Canada involves more than CRA tax registration. You may also need provincial or territorial business registration, incorporation documents, licences, permits, or other approvals.
Conclusion
The CRA business registration changes in 2026 require business owners to understand the new sign-in process, check existing registration details, and select the right tax accounts. Preparing accurate information before applying can help prevent delays and duplicate registrations. Businesses should also review their filing duties after receiving a BN and keep their CRA records current.
Finsoul Network Canada can help business owners understand their registration responsibilities and organise their accounting requirements. Review your situation before applying, especially if your business has a complex ownership structure or non-resident owners.
Need Help With CRA Business Registration?
Are you setting up a Canadian business, adding tax accounts, or dealing with a registration problem? Finsoul Network Canada can help you understand the steps involved and prepare for your accounting and tax obligations. Contact the team to discuss your registration requirements and identify the next steps for your situation.
FAQs
Can I register without signing in to my CRA account?
Since July 14, 2026, the standard BRO service requires users to sign in to their CRA account. Applicants who cannot access the standard service should check the CRA’s instructions for their registration category.
Can I get a business number by phone?
The CRA moved new BN and program account registrations online from November 3, 2025. Phone assistance may still help with account problems, but it does not replace the standard online registration requirement.
How long does CRA business registration take?
Eligible online applications generally provide immediate confirmation after successful submission. However, identity verification issues, incomplete details, or cases that require a different registration route may take longer.
Do I need a new business number if I already have one?
Usually, no. Check your existing BN and add the program accounts your business requires. Certain changes to the legal entity or business structure may require further guidance from the CRA.
Can a non-resident register a Canadian business?
Yes, non-residents may register for a BN and applicable CRA program accounts. They may need to use the separate Non-Resident Business Registration service rather than the standard resident process.
Does CRA registration mean my business is legally incorporated?
No. CRA registration deals with tax identification and program accounts. Incorporation and business name registration follow separate federal, provincial, or territorial rules.