Canada Corporation Registry

Corporation number and business number

A federal corporation has two main numbers from two different offices: a corporation number for corporate law and a business number for tax. Here is which is which, and when you need each.

Checked Oct 25, 2026 4 minute read

In short

  • The corporation number comes from Corporations Canada; it is usually seven or eight digits and is on the certificate of incorporation.
  • The business number (BN) comes from the Canada Revenue Agency; it is nine digits, and a federal corporation gets one automatically.
  • Tax accounts add two letters and four digits to the BN: RC for income tax, RT for GST/HST, RP for payroll.
  • The corporation key is not a number to share: it is the eight-digit access code for filing with Corporations Canada.

The corporation number

Corporations Canada gives every federal corporation a corporation number when it is incorporated, amalgamated or continued. It is usually seven or eight digits long and appears on the certificate. The official search shows it with a hyphen before the last digit, as in 1234567-8, and needs every digit, the last one included; this site shows the same digits without the hyphen.

A corporation without a word name is named after its number: a numbered name is the full corporation number followed by "Canada" and a legal ending such as Inc. (section 11(2)). The number never changes, even when the name does, so it is the surest way to identify a corporation.

The business number

The business number is a nine-digit number from the Canada Revenue Agency that identifies the business for tax. A business has only one, and it is a different number from the corporation number.

A corporation incorporated federally gets its business number and its corporation income tax account automatically, with no separate application; Corporations Canada emails the number shortly after an online incorporation. Both numbers are public: the official search, and each company page on this site, show them.

RC, RT, RP and the other accounts

Each tax account adds a two-letter program code and a four-digit reference to the business number, making 15 characters, such as 123456789 RC 0001. The official search writes it without spaces.

  • RC: corporation income tax. Every corporation has one.
  • RT: GST/HST, for a business that collects it.
  • RP: payroll deductions, for an employer.
  • RM: import and export. Since October 21, 2024, these accounts are registered through the Canada Border Services Agency.
  • RZ for information returns and RR for registered charities are among the others.

New accounts are opened online: since November 3, 2025, registrations for a new business number or account are online only.

Which number to use when

  • Contracts, invoices, cheques and orders: the Act requires the corporation's legal name on them (section 10(5)). It does not require a number.
  • Invoices with GST/HST: a registrant's invoice of $100 or more shows its GST/HST number, the business number with RT, so the customer can claim input tax credits.
  • Tax returns and payments: the business number with the right program account.
  • Filings with Corporations Canada: the corporation number.
  • Looking a corporation up: either. On this site, type the corporation number or the first nine digits of the business number. See checking a company before you do business with it.

The corporation key

The corporation key is an eight-digit access code, not an identifier. Corporations Canada emails it on the day of incorporation, on the Corporate Information Sheet, and it lets you file for the corporation, such as its annual return. Keep it private.

Once you link the corporation to your My ISED Account with the key, you no longer type it each time. A lost key can be replaced; the new one goes by mail to the registered office, and the old one stops working.

Numbers from the provinces

A federal corporation that registers in a province may receive a number there too. In Ontario, filing the Initial Return gives it an Ontario Corporation Number, and Ontario's own filing code, its company key, is a separate nine-digit code from the federal corporation key. Quebec gives every enterprise registered there a ten-digit Quebec enterprise number (NEQ).

Frequently asked questions

Is my corporation number the same as my business number?

No. Corporations Canada gives the corporation number, shown like 1234567-8, and the Canada Revenue Agency gives the nine-digit business number used for tax.

Where do I find my corporation number?

On your certificate of incorporation and on letters from Corporations Canada. You can also look it up by name in the federal search, or on this site, which shows the business number too.

Do I have to apply for a business number after incorporating federally?

No. A federal corporation gets its business number and its corporation income tax account automatically, and Corporations Canada emails the business number shortly after an online incorporation.

What do RC, RT and RP mean?

They are the tax accounts added to the business number: RC for corporation income tax, RT for GST/HST and RP for payroll. Each full account number is the nine digits, the two letters and a four-digit reference.

What is a corporation key?

An eight-digit access code Corporations Canada emails on the day of incorporation. You need it, or a linked My ISED Account, to file for the corporation.

Official sources

This guide explains the general rules for federal corporations. It is not legal or tax advice for a particular situation: for that, speak to a lawyer or an accountant. It was last checked against the Act and Corporations Canada's own pages on Oct 25, 2026.