How to Get a CRA Business Number as a Non-Resident in Canada

Obtaining a CRA business number non resident Canada is essential for foreign companies doing business in Canada and can be easily completed with Open Corporation for $35. Our expert guidance helps non-residents register their Canadian business number and manage CRA program accounts, ensuring compliance with non-resident registration requirements and security enquiries.

Quick Summary

The Business Number is a single nine-digit identifier that every CRA program account attaches to. You do not need to live in Canada, hold permanent residency, or have a SIN to get one for your corporation. What decides how smoothly it goes is having the incorporation done first, then choosing the right program accounts at registration rather than adding them later.

Reading time: 29 minutes.

The Numbers That Matter

Overview of Canadian Business Numbers for Non-Resident Corporations

If your company is from another country and wants to work in Canada, you’ll need a CRA business number. This number comes from the Canada Revenue Agency (CRA) and helps you handle taxes and follow rules. For non-resident corporations, getting this number is a key step.

Canada uses a business identification number for many things, like federal and provincial registrations. The CRA gives these numbers to make sure businesses follow Canadian tax laws. Non-residents have some special rules when signing up their corporation.

When a Foreign Company Needs a Canadian Business Number

Foreign companies that want to do business in Canada must register in the right place—either at the federal or provincial level. This foreign corporation registration lets businesses formed outside Canada operate here legally.

You need a Canadian business number if you:

• Do business activities in Canada
• Hire workers or contractors
• Open bank accounts

Knowing these rules helps avoid problems and makes running your business easier.

Defining a Non-Resident Business for CRA Purposes

The CRA says a non-resident business is one that isn’t physically in Canada but does business here. These companies may need different types of accounts depending on what they do:

• Non-resident Corporation Registration: Lets foreign companies get legal status in Canada
• Non-resident GST Account: Needed if you sell taxable goods or services worth more than $30,000 yearly
• CRA Tax Accounts for Non-Residents: Help handle taxes on money made from Canadian sources

This info shows what counts as a non-resident business and what tax duties come with it.

Key Questions for Non-Residents Opening a Corporation in Canada (FAQ Overview)

Many people opening a corporation from outside Canada ask similar questions:

1. What are the eligibility rules?
2. Can I start a corporation remotely?
3. Do I need nominee directors?
4. Is a Social Insurance Number (SIN) required?
5. How does having a temporary SIN affect getting a BN?
6. Which government agency handles this?
7. How long does the process take?

These questions help foreign entrepreneurs figure out what to expect before they register their corporation in Canada.

Eligibility and Ownership for Non-Resident Corporations in Canada

Non-residents can set up a business in Canada, but some rules apply. You need to know what these rules are before registering a foreign company or getting a CRA business number as a non-resident.

Can Non-Residents Incorporate a Business in Canada?

Yes, non-residents can start corporations either federally or provincially in Canada without being permanent residents. This lets international business owners create Canadian companies from anywhere.

Here are some key points:

• Every business needs a Canada business number for non residents. This number acts like your tax ID and links you to program accounts.
• You can do remote incorporation online or through agents without visiting Canada.
• The system allows for easy international business registration so foreign investors can have legal status in Canada.

This setup makes it simple to join the Canadian market while following the necessary laws.

Understanding Shareholder, Director, and Residency Rules for Foreign Owners

Canada has rules about who can be directors and shareholders in companies. They mostly focus on where directors live but are flexible with ownership:

• Some provinces require at least one director to be a resident Canadian, but federal rules allow all directors to be non-residents. This is called nominee director requirements Canada.
• A nominee director can stand in if local residency is needed by provincial law.
• There are no limits on foreign ownership; non-resident shareholders can own all shares.

Foreign-owned companies must keep good records and follow reporting rules under the Canada Business Corporations Act or provincial laws.

Federal vs. Provincial Incorporation: Differences for Non-Residents

For example, if you incorporate in Ontario, you get a federal BN plus other numbers for Ontario taxes. Knowing these differences helps avoid surprises later.

Canada Business Number Registration Requirements for Foreign Companies

You must register for a CRA business number when you start doing taxable activities like selling goods with GST/HST or running payroll—even if you’re outside Canada.

You fill out corporate details like your legal name, address (can be an agent’s), fiscal year-end, type of business, and contact info. After approval—which takes a few days—you get a nine-digit BN used for income tax, payroll deductions, and other programs.

CRA’s website offers clear guides under “government business services canada” with steps tailored to foreign businesses setting up their tax accounts remotely.

The Business Number Registration Process

If you’re a non-resident corporation doing business in Canada, you need a CRA business number (BN). This nine-digit number helps you deal with the Canada Revenue Agency (CRA) for taxes and other rules. It covers things like corporate income tax, GST/HST, payroll deductions, and more.

To get a BN, you must give info about your company. This includes your legal name, address (even if it’s outside Canada), and details about your directors or officers. You don’t have to be a Canadian permanent resident to register. But you do need to provide valid ID and contact info.

You can register your BN online using the CRA’s Business Registration Online service. Or you can send your application by mail or fax with Form RC1. Sometimes, a temporary Social Insurance Number (SIN) is issued too if individuals in your company need it for payroll.

The CRA incorporation number is just another name for the BN. It’s your main ID for all federal programs. The corporation BN Canada process makes sure you follow the rules while managing your taxes from outside Canada.

Step-by-Step Corporation BN Canada Process for Foreign Businesses

Here’s how foreign businesses register for a corporation BN in Canada:

• Check Incorporation
  Make sure your company is incorporated in Canada either federally or provincially before applying.
• Collect Documents
  Get articles of incorporation, director/officer info, registered office address (can be outside CA), and contact details ready.
• Go Online
  Use the CRA’s Business Registration Online portal to apply remotely without Canadian residency.
• Fill Out Application
  Enter your legal name, fiscal year-end, types of activities in Canada, and other required info correctly.
• Choose Program Accounts
  Pick accounts like GST/HST or payroll deductions depending on what your business will do in Canada.
• Send & Wait
  Submit online or by mail/fax with Form RC1. You’ll get confirmation and your official BN in a few days or weeks based on method used.

This way helps non-residents get into the Canadian market legally and smoothly from anywhere.

How to Get a CRA BN from Abroad: Remote Setup Options

You don’t have to be in Canada to get a CRA BN. No permanent resident status needed! Here are some remote setup choices:

• Online Application: Fastest way. Submit right through government websites.
• Mail or Fax With Form RC1: Good if you need to send extra documents; slower processing.
• Using Agents: Some third-party services help non-residents with accurate and timely filing.

Remote incorporation lets global businesses set up Canadian entities while staying wherever they want.

Registering CRA Program Accounts for Non-Resident Corporations

After getting your business number as a non-resident corporation, you’ll want these program accounts:

• GST/HST Account: Needed if you expect over $30,000 CAD yearly taxable sales. This lets you collect sales taxes.
• Payroll Deductions Account: Required if hiring employees working inside Canada. Covers income tax withholding plus CPP/EI.
• Corporation Income Tax Account: Links automatically with your main BN. Use it when filing corporate tax returns showing taxable income earned here.

Each account needs activation during registration or later through My Business Account.

Core CRA Account Setup for Online Registration (GST/HST, Payroll, Corporation Income Tax)

During registration:

• Choose accounts based on what you’ll do
• Give financial estimates when asked
• Confirm who will handle filings

This saves problems later from missing registrations.

Specialized Program Accounts Requiring Separate Registration (Import/Export Excise Tax Digital Services Tax)

Some activities need special program accounts beyond basics:

• Import/Export Account: For trading goods across borders that need customs paperwork.
• Excise Duty Account: If dealing with products like alcohol or tobacco that have excise taxes.
• Digital Services Tax (DST): Applies since 2024 for foreign digital service providers who pass revenue limits offering services remotely into Canada.

These require separate applications after getting your main BN.

Important Considerations for Underused Housing Tax (UHT) and Global Minimum Tax (GMT)

If non-resident corporations own residential property in Canada, watch out for these new taxes:

• The Underused Housing Tax (UHT) targets vacant homes held by non-residents starting 2023.
• The Global Minimum Tax (GMT) aims at large multinational companies’ minimum tax rates worldwide, including Canadian subsidiaries.

Knowing these rules helps avoid surprise charges when running businesses remotely here.

CRA Business Registration Online vs Mail/Fax for Non‑Residents

Non-resident companies can register two ways:

Online Benefits:

• Faster — often same-day approval
• Instant email with assigned BN
• Upload supporting documents easily

Mail/Fax Using Form RC1:

• Needed when original signed documents are required
• Takes longer because it’s manual processing
• Good if dealing with complex cases involving many jurisdictions

Pick based on how fast you want it versus what paperwork is needed.

Using the Non‑Resident Business Registration Online Form for Foreign Companies

Canada’s online form helps create a full business profile easily. You enter:

• Legal names exactly as on incorporation papers
• Codes describing what business activities happen inside Canada—even if run overseas

This cuts down errors new registrants make and links directly to GST/HST sign-up once info passes checks.

Mail or Fax Registration With Form RC1 When To Use This Method

Form RC1 (“Request For Business Number”) is handy when electronic filing isn’t enough:

• Complex ownership needing notarized signatures
• Cases where banks want paper proof
• Multi-account activations needing attachments

Usually:

Always check current CRA rules before sending forms since policies may change now and then.

Costs Associated with Registering a Non-Resident Corporation in Canada

Registering a non-resident corporation in Canada comes with some costs you should know about. These costs fall into three groups: government fees, service fees, and ongoing costs.

Government Business Registration Fees

The biggest cost is government business registration fees. Usually, federal incorporation costs about $200 CAD. If you also register provincially, expect extra fees. These charges vary by province and are required.

Service Fees

Many non-residents hire pros to handle tricky steps. Services include NUANS name searches and filing paperwork online. These fees can add up but help avoid errors.

Ongoing Costs

Once registered, your company will have ongoing costs like yearly returns and tax filings for GST/HST and payroll. You should plan to spend about $100 to $500 each year for these.

Avoiding Common Mistakes in Non-Resident Business Registration

Registering a business as a non-resident can be tricky. Many make mistakes that slow down or block approval.

• Using an address not accepted by Canadian rules.
• Confusing federal and provincial incorporation options.
• Missing important documents like director consent forms.
• Not setting up CRA accounts on time, risking penalties.
• Assuming nominee directors are always needed without checking.

Here’s how to avoid common mistakes non-resident business registration:

• Double-check your address meets government standards.
• Pick federal or provincial incorporation based on where you plan to work.
• Gather all required documents before you apply.
• Set up CRA tax accounts right after you get your BN number.
• Talk to experts if you’re unsure about nominee director rules.

Understanding Non-Resident Tax Account Canada Setup

If you own a foreign company in Canada, you must set up certain tax accounts with the CRA right away.

Corporate Income Tax Obligations for Foreign-Owned Companies

All companies in Canada pay corporation income tax on income made inside Canada. Setting up a corporate tax account helps report and pay these taxes through the CRA.

GST/HST Registration Requirements

If your sales inside Canada go over CAD 30,000 in a year, you need to register for GST/HST. This applies even if you live outside Canada since the rule depends on sales inside the country.

Payroll Deductions Responsibilities

If your company hires workers in Canada, it must open a payroll deductions account with the CRA. This allows your business to withhold income tax and contributions like EI and CPP from employees’ paychecks.

Getting these CRA tax accounts set up quickly helps avoid fines and keeps your foreign-owned Canadian corporation compliant.

Benefits of Obtaining a CRA Business Number as a Foreign Company in Canada

• Legal Recognition: Your company gains official status recognized by Canadian governments at all levels.
• Simplified Compliance: One BN covers different tax programs like corporate income tax, GST/HST, and payroll deductions. This makes dealing with authorities easier.
• Access To Banking & Financial Services: Banks often require a BN before opening accounts for foreign companies operating remotely.
• Enhanced Credibility: It shows customers and suppliers that your business follows Canadian rules.

What Happens After You Register Your Business Number?

Navigating Canadian Banking For Non‑Resident Corporations

Opening bank accounts can be tough due to strict rules against money laundering. Some banks require visiting branches in person even though remote setups exist online. Banks ask for detailed documents proving ownership plus ID checks designed to protect privacy while meeting compliance.

Maintaining Your CRA Business Profile Setup And Compliance

You must keep your CRA business profile updated. Report changes like new owners or contact info fast through official channels. This helps avoid legal or operational trouble over time.

Seeking Professional Assistance And Confirming With Government Authorities

The whole process—from applying to staying compliant—can get complicated. It’s smart to get advice from pros who know international incorporations well. Also, confirm details on government websites or offices since no guarantees exist for approvals, fees, banking access, or taxes beyond this information.

Benefits of Obtaining a CRA Business Number as a Foreign Company in Canada

Getting a CRA business number non resident Canada matters if you’re a foreign company wanting to do business here. This number, also called the Canadian corporation number or business identification number, is your key ID with the Canadian government.

It lets you sign up for important tax accounts like GST/HST, payroll, and corporate income tax. Without it, you can’t meet your Canadian tax obligations for non-resident corporations properly. The CRA uses this number to track your tax info and communications.

Registering your foreign company in Canada means the government recognizes your business officially. It also helps you work with suppliers and customers who want proof you’re following rules.

Having this number makes opening a bank account easier for companies outside Canada. It helps set up a non-resident GST account so you can collect and pay taxes the right way.

In short, getting a CRA business number offers:

• Legal recognition under Canadian federal rules
• Access to tax registrations like corporate income tax and payroll
• Easier banking for foreign businesses
• Assurance that you’re following Canadian tax reporting

These points help keep your operations running smooth without risking penalties or issues with taxes.

What Happens After You Register Your Business Number

After you finish your foreign company registration Canada, some key things happen to keep your business in good standing.

Nominee Directors in Canada

Some provinces want at least one director who lives in Canada. Though not always needed federally, many non-residents choose nominee directors to handle local requirements or privacy concerns. Just make sure it fits provincial laws.

Business Number Maintenance

You must update your BN when things change—like addresses or adding new accounts such as payroll. Keeping info current avoids fines and missed messages from the CRA.

CRA Business Profile Setup Canada

Setting up your full CRA profile online lets you file taxes electronically and manage payments without going anywhere physically. This step is great when you’re managing things from abroad.

Ongoing Costs & Compliance Requirements Non-Resident Corporations

Non-resident companies face yearly fees like filing returns federally or provincially, paying accountants if needed, and handling audits or cross-border tax checks.

You need to meet all deadlines from the CRA and any provinces where you do business to avoid trouble down the road.

Navigating Canadian Banking for Non-Resident Corporations

Opening a business bank account Canada non-resident isn’t always simple but it’s necessary after getting your BN. Banks ask for:

• Incorporation documents tied to your BN
• ID that meets anti-money laundering rules
• Clear details about who owns the company since banks watch foreign owners carefully

Some banks offer services made for international clients but might require you show up in person before opening an account.

Knowing these rules early helps avoid money flow problems when you start operating here.

Maintaining Your CRA Business Profile Setup and Compliance

Foreign-owned companies must follow Canadian corporate rules even if run remotely:

• File annual reports with accurate info on directors and shareholders
• Submit corporate income tax returns on time as required by CRA
• Keep detailed records showing income and expenses linked to your BN
• Watch law changes affecting foreign businesses—they happen often
• Reply quickly if government auditors ask questions after reviews

Missing these can lead to fines or freezes on your accounts, which hurt both money access and reputation.

Seeking Professional Assistance and Confirming with Government Authorities (Disclaimer)

Because international business registration is tricky — especially differences between federal vs provincial setups — it’s smart to get professional advice before moving forward.

Check with official government sources about:

• Current registration rules
• Eligibility based on location
• Changes in policies about taxes or non-resident status

Frequently Asked Questions for Opening a Corporation in Canada as a Non-Resident

Article Summary: Securing Your CRA Business Number as a Foreign Company

Registering your Canadian business number lets you access several federal programs like GST/HST and payroll even when running things abroad without being permanent residents.

Careful steps cut risks tied to delays or banking troubles while keeping compliance easier during operations regulated under Canada’s rules for foreign businesses.

FAQs on CRA Business Number for Non-Resident Corporations in Canada

• Business Number Application: Use Form RC1 or online portals to submit applications for your Canadian BN efficiently.
• CRA Contact: Reach out via official phone lines or websites for urgent help or clarifications.
• Tax Account Setup: Register necessary program accounts such as GST/HST and payroll based on your Canadian activities.
• No Permanent Residency Required: Non-residents can complete all registration steps remotely without needing PR status.
• Ownership & Directors: Ensure compliance with nominee director requirements depending on federal or provincial jurisdiction.
• Federal vs Provincial Differences: Choose incorporation type considering fees, residency rules, and operational reach.
• Ongoing Compliance: Stay current with filings, payments, and business information updates to avoid penalties.
• Digital Services Tax Suspension: Keep informed on current DST regulations affecting foreign digital businesses operating in Canada.
• Paper Forms Availability: Some complex cases require submitting paper forms like Form RC1 by mail or fax.
• Maintain Privacy: Use nominee directors or virtual office addresses where allowed to protect personal data.
• Cost-Effective Solutions: Consider using services like Open Corporation for streamlined registration at low cost.
• Important Documents Required: Have incorporation certificates, completed forms, valid IDs, and resolutions ready before applying.
• Banking Needs: Prepare detailed documentation to meet anti-money laundering checks when opening Canadian bank accounts.
• Tax Filing Deadlines: Adhere strictly to federal and provincial corporate tax deadlines specific to non-resident corporations.
• Government Business Registration Fees: Budget properly for initial registration and annual renewal expenses.
• CRA Business Number Reactivation: Understand procedures if your BN becomes inactive due to missed filings or inactivity.
• Canada Post Mail Service Impact: Stay updated on postal disruptions affecting form deliveries or correspondence from CRA.
• Program Account Restrictions: Certain accounts may have eligibility limits; confirm before applying.
• Representative RepID Use: Appoint authorized representatives using RepIDs for managing your CRA accounts securely.
• Business Name Search Importance: Verify name availability before registering to avoid delays and rejections.

Professional Guidance on the CRA Business Number: How Open Corporation For $35 Supports Foreign Companies

The Business Number itself is the easy part. What decides whether the first year runs smoothly is the order of operations: incorporate first, then register the BN with every program account you will actually need, then appoint a representative so the CRA can be dealt with from abroad.

Open Corporation For $35, backed by Gondaliya CPA, handles that whole chain in one pass, so the incorporation, the BN, the GST/HST and payroll accounts and the corporate tax account are all set up together rather than bolted on one at a time.

Everything is done remotely. No travel to Canada is required at any stage.

• BN length: Nine digits
• Online processing: One to three business days
• Mail or phone processing: Up to two weeks
• GST/HST threshold: $30,000 CAD in annual taxable sales
• Federal incorporation fee: About $200 CAD
• Government fees overall: $200 to $400 one-time
• Service fees: From $300 upward
• Ongoing annual costs: $100 to $500
• Registration form: Form RC1, or Business Registration Online
• SIN needed: No, not for the corporation itself

• For: Foreign owners who have incorporated in Canada and now need a BN, companies about to hire or sell in Canada, businesses needing a Canadian bank account, and anyone adding a GST/HST or payroll account to an existing BN.
• Not For: Companies with no Canadian activity at all, and anyone who has not yet incorporated, since the corporation must exist before the BN can attach to it.

• Business Number (BN): The nine-digit CRA identifier every program account attaches to.
• Program account: A specific CRA account, such as GST/HST or payroll, added onto the BN.
• Form RC1: The Request for a Business Number form, used by mail or fax.
• Business Registration Online: The CRA portal for registering a BN electronically.
• My Business Account: The CRA portal for managing accounts and filings after registration.
• RepID: The identifier that lets an authorized representative deal with the CRA on your behalf.
• Nominee director: A director appointed to satisfy a residency requirement or preserve privacy.
• NUANS: The name search report confirming your proposed corporate name is available.
• Registered office: The official street address of the corporation in its jurisdiction.
• Extra-provincial registration: Registering a federally incorporated company to operate in a specific province.

CRA Business Number Readiness Check

This quick self-check flags which parts of your registration need attention. Please answer the six questions below.

Want a checklist to work from? Please download our free CRA Business Number checklist before your consultation.

What to Send Us

Send us your certificate of incorporation, the province you incorporated in, whether you will be selling or hiring in Canada, and a contact address. We will confirm which program accounts you need and register them together with your BN.

Published: June 1, 2026  ·  Last updated: June 1, 2026

Editorial policy: Our content is prepared by our team and reviewed by Sharad Gondaliya, CPA, and we update it as CRA registration rules, fees and thresholds change.

Disclaimer: This article is educational information only and is not tax, legal, or financial advice. Fees, thresholds and processing times change, and outcomes depend on your specific facts. Please consult a CPA before acting.