Retail Sales Tax Info Bulletin, Spring/Summer 2008

At the Ministry of Revenue we are making it simpler and more convenient for you to do business with us. We are transitioning to one Business Number (BN) for easier transactions for Ontario businesses.

What is the Business Number (BN)?

The BN is assigned by Canada Revenue Agency (CRA). Ontario is joining the federal government and other provinces in using the federal Business Number to securely identify a business and its associated program accounts.

The BN looks like this:

123456789 Business Number

TR0001 Ontario Tax Account Number

Business Number - is a number unique to each business client. It is common to CRA and all participating Ontario tax programs.

Ontario Tax Account Number - is an extension. It combines two letters to identify the program (i.e., TR = Retail Sales Tax) and four numbers to indicate the number of accounts you have within each tax program.

Who will receive a BN?

We will be phasing in the BN starting with new and existing Retail Sales Tax (RST) clients in mid-July. Other statutes, such as the Employer Health Tax, will follow.

When should I start using the BN?

We encourage you to start referencing your Business Number when you receive it. We are phasing our 1.6 million Ontario tax clients to the Business Number. All existing reference numbers, such as the vendor permit number, will continue to be valid.

Your vendor permit number may still be used, where specifically requested:

• for Purchase Exemption Certificates
• if you are a business with a liquor licence and deal with the Alcohol and Gaming Commission of Ontario
• if you are a motor vehicle dealer contacting the Ministry of Transportation.

For more information

The information contained in this publication is only a guideline. For more information, please contact the Ontario Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297) or visit our website at ontario.ca/revenue.

© Queen's Printer for Ontario, 2008

ISBN 978-1-4249-6920-3