BC Business Number

Definition

A BC corporation usually operates with a stack of distinct identifiers issued by different levels of government and different agencies. The term "business number" is used loosely in practice to refer to any of them, but each identifier has a specific purpose, issuer, and format. Keeping them straight is essential when filing tax returns, registering with vendors, or responding to compliance notices.

Key rules

The four core identifiers for a typical BC corporation:

Key operational rules:

• The BN is the master federal identifier. Program accounts are appended to it: RC for corporate income tax (T2), RT for GST/HST, RP for payroll, RM for import/export. A one-person BC corporation commonly has RC0001 and RP0001, and adds RT0001 after GST registration.
• The BC Incorporation Number is assigned when a corporation is incorporated or continued under the Business Corporations Act (BC). It appears on the Certificate of Incorporation and is the identifier used for all BC Registry filings (annual report, notice of change, articles amendment).
• The BC PST number is issued only upon successful PST registration through eTaxBC. It is separate from the BN and from the BC Incorporation Number.
• The WorkSafeBC account number is issued upon WorkSafeBC registration and is used exclusively for WorkSafeBC filings.

Example

A newly incorporated BC consulting corporation completes its identifier setup:

1. Incorporation: Filed articles with BC Registries, received BC1234567 and Certificate of Incorporation dated February 1, 2026.
2. Business Number: Registered with CRA through Business Registration Online, received BN 123456789 with RC0001 for corporate tax and RP0001 for payroll (owner plans salary).
3. GST: Registered voluntarily, received RT0001 extension to the BN.
4. PST: Will register once first taxable sale occurs (none yet, so deferred).
5. WorkSafeBC: Registered within 10 days of starting work, received account 1234567.

The corporation's complete identifier set is therefore: legal name, BC1234567, 123456789 RC0001 (T2), 123456789 RT0001 (GST), and WorkSafeBC 1234567. A PST number will be added once PST registration is required.

Common mistakes

• Using the BC Incorporation Number where a BN is required (or vice versa). CRA forms require the BN; BC Registry forms require the BC Incorporation Number.
• Putting only the BN on invoices without the GST program account suffix. ITC claimants rely on the full GST/HST number (including RT0001) to validate the claim.
• Confusing the BC PST number with the federal GST number. They have different formats and different purposes.
• Assuming a federally incorporated corporation doing business in BC does not need a BC Registry number. An extra-provincial registration is required, and it receives its own A-prefixed number.

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