A CRA business number (BN) is the ID the government uses for your business, and you don't need one just to start freelancing or selling as a sole proprietor. You need a BN when you register for a CRA program account such as GST/HST or payroll, or when you incorporate, and you get it automatically when you register for GST/HST.
Many new Canadian side hustlers think the first step is getting a business number. Often it isn't. Here's when the CRA says you need one, the GST/HST threshold that usually forces the question, and one group of drivers who need it from day one.
Do you need a business number?
| Your situation | BN needed? |
|---|---|
| Unincorporated freelancer or seller, no CRA program accounts | No |
| You register for GST/HST | Yes, you get one when you register |
| You hire staff and need a payroll account | Yes |
| You incorporate | Yes |
| You want to bid on Government of Canada contracts | Yes, before getting a Procurement Business Number |
| Taxi or commercial ride-share driver | Yes, because GST/HST registration is mandatory |
The CRA's wording is simple: if your business is unincorporated, you only need a BN when you register for program accounts with the CRA. Plenty of sole proprietors run for years without one, reporting their profit on their personal return, because their taxable sales never get near the GST/HST threshold and they don't employ anyone.
The GST/HST threshold: 30,000 dollars
For most small businesses, the BN question arrives with GST/HST. You're a small supplier, and don't have to register, as long as you don't go over 30,000 dollars in taxable sales over four consecutive calendar quarters. Go over 30,000 dollars in a single quarter and you're no longer a small supplier straight away, and the CRA says you charge GST/HST on the sale that took you over.
The CRA's own example shows quarters of 2,000, 10,000, 12,000 and 5,000 dollars. That business stays a small supplier, because it never exceeded 30,000 dollars across four consecutive quarters.
The catch for ride-share drivers
This is the exception that surprises people. The CRA says taxi operators and commercial ride-sharing drivers must register for GST/HST even if they're small suppliers, effective the day they start giving taxable rides. So if you drive for a ride-share app, you need a GST/HST account, and therefore a BN, from your first trip, regardless of how little you earn.
How to get a CRA business number
- Sign in to your CRA account. From July 14, 2026, Business Registration Online is only available there.
- Open Business Registration Online and choose to register a business.
- Register for the program account you need, such as GST/HST; the BN is issued with it.
- Keep the BN safe; you can't register a second one for the same business.
- Add any later program accounts, like payroll, to the same BN.
If you incorporate federally through Corporations Canada, you get a BN and a corporation income tax account as part of that process. Some provinces also issue a BN when you register or incorporate with them.
Voluntary GST/HST registration
Small suppliers can choose to register for GST/HST voluntarily if they make taxable sales in a commercial activity. Some do it to claim back the GST/HST they pay on business costs, or because business clients expect a GST/HST number on invoices. Once you're registered, you charge GST/HST on your taxable sales, so weigh it carefully if your customers are mostly individuals.
Keep an eye on your quarters
The 30,000 dollar test runs on calendar quarters, so a simple habit helps: at the end of March, June, September and December, add up your taxable sales for that quarter and the previous three. If you're getting close, plan your registration before you cross the line rather than after. If one big contract alone takes you over 30,000 dollars in a single quarter, the CRA says you stop being a small supplier at once, and you charge GST/HST on that sale.
Remember that the threshold counts taxable sales, so it's worth checking with the CRA's guidance or an accountant whether everything you sell is taxable. Some supplies are treated differently, and that changes the total.
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Common mix-ups
- A BN is not a licence to operate; provinces and cities may need their own registrations.
- A BN doesn't change how you're taxed as a sole proprietor; it's an identifier.
- One business gets one BN; new program accounts are added to it.
My verdict
Don't rush to get a BN for its own sake. Track your taxable sales by quarter, and register for GST/HST, which gives you the BN, when you approach 30,000 dollars, or from day one if you drive for a ride-share app. For other Canadian income questions, see AdSense payments in Canada, Patreon in Canada and what Uber drivers make.
Frequently asked questions
Do I need a CRA business number to start a side business?
Not usually. If you're unincorporated, the CRA says you only need a BN when you register for a program account like GST/HST or payroll.
How do I get a CRA business number?
Register through Business Registration Online in your CRA account; the BN is issued when you register for a program account such as GST/HST.
What is the small supplier limit in Canada?
30,000 dollars in taxable sales over four consecutive calendar quarters, or in a single quarter.
Do Uber or Lyft drivers need a business number?
The CRA says taxi operators and commercial ride-sharing drivers must register for GST/HST even as small suppliers, which means getting a BN.
Can I register for GST/HST before I reach 30,000 dollars?
Yes. The CRA says small suppliers may register voluntarily if they make taxable sales in a commercial activity. You then charge GST/HST on taxable sales.
Where do I register for a business number now?
In your CRA account. The CRA says that from July 14, 2026, Business Registration Online is only available through your CRA account.
Is it possible to hold two business numbers?
Not for the same business or legal entity. Extra program accounts are added to your existing BN.
