If you’re expanding your e-commerce business into Canada, you’ve likely come across the term Business Number (BN). Whether you’re registering for GST/HST, importing inventory, or communicating with the Canada Revenue Agency (CRA), understanding what a Business Number is can help you navigate Canadian tax compliance with confidence.
What Is a Business Number?
A Business Number (BN) is a unique 9-digit number issued by the Canada Revenue Agency (CRA) to identify a business for tax and government program purposes.
Think of it as your business’s identification number when dealing with the Canadian government.
Many businesses operating in Canada, including non-resident businesses, may require a Business Number before registering for certain tax accounts or carrying out specific business activities.
Why Is a Business Number Important?
A Business Number helps the CRA identify your business and connect it to the various program accounts you may need.
Depending on your business activities, these accounts can include:
- GST/HST accounts
- Import/export accounts
- Payroll accounts
- Corporate income tax accounts
Not every business will require every account, but many e-commerce sellers operating in Canada will need one or more depending on how they conduct business.
Do Amazon and Shopify Sellers Need a Business Number?
If you’re selling products to Canadian customers through Amazon FBA Canada, Shopify, Walmart Marketplace, or your own online store, you may need a Business Number if you’re required to register for GST/HST or import goods into Canada.
Common situations include:
- Registering for GST/HST
- Importing inventory into Canadian fulfillment centres
- Selling products through Amazon FBA Canada
- Operating a Shopify store serving Canadian customers
- Conducting ongoing business activities in Canada
Your specific requirements will depend on your business structure and operations.
Is a Business Number the Same as a GST Number?
This is one of the most common questions online sellers ask.
The answer is no.
A Business Number (BN) identifies your business with the CRA, while a GST/HST account is a specific program account linked to that Business Number.
In other words, the BN is the foundation, and your GST/HST registration is one of the accounts that can be connected to it.
When Should You Apply for a Business Number?
Many businesses obtain a Business Number when they first need to register for a CRA program, such as GST/HST or an import/export account.
If you’re planning to expand into Canada, understanding whether you’ll need a Business Number before beginning operations can help prevent delays and simplify the registration process.
Maintaining Canadian Tax Compliance
Obtaining a Business Number is often one of the first administrative steps for businesses entering the Canadian market.
Depending on your operations, you may also need to consider:
- GST/HST registration
- GST/HST return filing
- Provincial sales tax registration
- Import GST recovery
- CRA compliance requirements
- Ongoing tax filing obligations
Understanding these requirements early can help your business remain compliant while expanding into Canada.
Canadian Sales Tax Solutions specializes in helping Amazon, Walmart, and Shopify sellers navigate Canadian tax compliance. We assist non-resident businesses with Business Number applications, GST/HST registration, provincial registrations, tax filing, import GST recovery, audit support, and ongoing compliance management.
Canadian Sales Tax Solutions specializes in Canadian tax compliance services for Amazon, Walmart, and Shopify sellers expanding into Canada. We help non-resident e-commerce businesses with federal GST registration, provincial tax registration and filing, tax payment support, import GST and ITC recovery, audit support, and ongoing compliance management. From Amazon FBA inventory imports to cross-border e-commerce sales, our team helps online sellers remain compliant while reducing administrative burden and minimizing tax risk in Canada.
To learn more about Canadian GST, HST, provincial filing requirements, and e-commerce tax compliance services, contact Canadian Sales Tax Solutions: