Questions About the One Business Number
- What is the Business Number?
- What does the BN look like?
- Who assigns the Business Number?
- Why is the Government of Ontario making the transition to the Business Number?
- What are the benefits to me?
- Who will receive a Business Number? Will I receive a Business Number if I am a non registered vendor - casual filer?
- When will I get my Business Number?
- Will my Vendor Permit/Retail Sales Tax number still be valid?
- When will the full transition to the Business Number take place?
- Is the Business Number the only number required when talking to the Ministry of Revenue?
- What number do I use to communicate with my suppliers and the Ministry of Revenue?
- What if my Ontario BN does not seem to be the same as my BN I used for the CRA?
- Will I need to re-submit a Purchase Exemption Certificate to my suppliers?
- Will you, as a result of the introduction of the BN, share my financial and other information with the Canada Revenue Agency (CRA)?
- Have other provinces adopted the Business Number as their key identifier?
- Can I file my RST (PST) and GST together?
- I am an RST Vendor – will I be provided with a new Vendor Permit displaying my new Business Number?
- Am I required to register again?
- If I amalgamate what happens to my Business Number?
- How will my Business Number be chosen?
- Can I choose my own Business Number?
- My business just closed – what will happen to my Business Number?
What is the Business Number?
The Business Number (BN) is assigned by the Canada Revenue Agency (CRA). The BN simplifies and streamlines businesses dealings with government.
What does the BN look like?
The BN has two parts:
- The Business Number is a nine-digit number that is unique to each business client and is common to CRA.
- The Ontario Tax Account Number is an extension. It combines two letters that identify the program (i.e., TR= Retail Sales Tax) and four numbers to indicate the number of accounts you have within each program.
123456789 TR0001 Business Number Ontario Tax Account Number
Who assigns the Business Number?
The Business Number is assigned by the Canada Revenue Agency.
Why is the Government of Ontario making the transition to the Business Number?
The Government of Ontario is committed to providing quality clientservice to Ontarians. At the Ministry of Revenue we are transitioning to one Business Number to make it simpler and more convenient for you to do business with us.
What are the benefits to me?
In the past, Ontario business owners had to keep track of many account numbers. Now, one number will make it easier to communicate with the provincial or federal government about your tax accounts.
Who will receive a Business Number? Will I receive a Business Number if I am a non registered vendor - casual filer?
At this time only accounts that will be collecting RST will require a Business Number:
- a regular retailer
- a motor vehicle wholesaler
Tax clients who do not require a BN include:
- Aircraft Purchaser
- Boat Purchaser
- Internal Assessment Registration
- Motor Vehicle Purchaser
- Non-Negotiable Charge Return Registration
- Non-Resident Contractor
- Out of Province Purchaser
- Refunds / Rebates
- Single events
These clients will use their eight-digit Retail Sales Tax account number.
When will I get my Business Number?
Existing Retail Sales Tax (RST) clients will receive their Business Number, starting July 14, 2008.
All new registrations will receive their Business Number starting on July 14, 2008.
Will my Vendor Permit/Retail Sales Tax number still be valid?
We are currently phasing in our tax clients to the new Business Number system. During this process existing account numbers, including Vendor Permit numbers, may still be used if requested, for purposes such as:
- Purchase Exemption Certificates;
- businesses with a liquor licence and dealing with the Alcohol and Gaming Commission of Ontario; and
- motor vehicle dealers contacting the Ministry of Transportation.
During a transition period, new registrants will receive both a BN and an eight-digit Retail Sales Tax account number.
When will the full transition to the Business Number take place?
The transition to the Business Number will be a phased process:
- New and existing retail sales tax client will receive their Business number in summer 2008.
- Employer health tax clients will receive their BN in Winter 2008/09
- Other tax programs, including commodity tax clients, will receive their BN in 2009.
Is the Business Number the only number required when talking to the Ministry of Revenue?
Yes. We encourage tax clients to start referencing their BN as soon as they receive it. However, during the transition, existing account numbers will continue to be valid, and may still be used, under the following circumstances:
- for Purchase Exemption Certificates;
- if you are a business with a liquor licence and deal with the Alcohol and Gaming Commission of Ontario; and
- if you are a motor vehicle dealer contacting the Ministry of Transportation.
What number do I use to communicate with my suppliers and the Ministry of Revenue?
We encourage tax clients to start referencing their BN as soon as they receive it. However, during the transition, existing account numbers will continue to be valid.
What if my Ontario BN does not seem to be the same as my BN I used for the CRA?
It is important that all of your account information is accurate. Please let the ministry or the CRA know as soon as possible so your records can be corrected if necessary.
Will I need to re-submit a Purchase Exemption Certificate to my suppliers?
No you will not. During the transition the vendor permit is still a valid account number. However, if new you are sending out a new PEC, the BN should be used.
Will you, as a result of the introduction of the BN, share my financial and other information with the Canada Revenue Agency (CRA)?
No. The Ministry of Revenue takes the confidentiality of tax client information very seriously. The introduction and use of the Business Number (BN) as an identifier does not change existing information sharing agreements with CRA or other government departments.
Have other provinces adopted the Business Number as their key identifier?
Yes, Manitoba, British Columbia, Nova Scotia and New Brunswick have all adopted the Business Number.
Can I file my RST (PST) and GST together?
No. RST is administered by the province and cannot be filed with the federal GST.
I am an RST Vendor – will I be provided with a new Vendor Permit displaying my new Business Number?
No. However, if any of your information changes, such as an address or Trade Name, a registration notice will be issued using the Business Number.
Am I required to register again?
No. Once you are a registered business owner, you do not have to register again.
If I amalgamate what happens to my Business Number?
When your corporation is in involved in an amalgamation, the assignment of the BN resides with CRA. CRA provides you with options. You can either advise CRA that you wish to use an existing BN that is already assigned to one of the corporations involved in the amalgamation or you can choose to have CRA assign a new one.
How will my Business Number be chosen?
Your Business Number will be assigned by the Canada Revenue Agency.
Can I choose my own Business Number?
No. You cannot choose your Business Number. Your number is assigned by CRA
My business just closed – what will happen to my Business Number?
Your provincial Business Number will be closed and CRA will be advised of this change.
