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Entity Setup

Best Practices for New Businesses: Registering Business Numbers & CRA Program Accounts Online

From November 3, 2025, CRA is ending phone registrations — understanding Business Registration Online and its effects is essential for new business setup and compliance.

By NomadicTax Research Team · 5-8 min read

Regulatory Shift Effective November 3, 2025

CRA has announced that as of November 3, 2025, new businesses must use Business Registration Online (BRO) for obtaining Business Numbers (BNs) and program accounts — phone-based registration will no longer be accepted. (canada.ca)

Areas affected:

  • Registering a new BN.
  • Adding program accounts such as GST/HST, payroll, corporation tax, information returns, etc. (canada.ca)

How to Register with BRO: Step-by-Step

  1. Log in to your CRA account (or use Represent a Client if you have authority) and navigate to CRA’s Business Account.
  2. In the Add account section select Business Registration Online.
  3. Complete identity verification (SIN, date of birth, etc.) and provide business details.
  4. Select the program accounts you need simultaneously (e.g. RT, RP, RC, etc.) to save time. (canada.ca)
  5. Save or print the successful registration confirmation — the CRA won’t mail it separately. (canada.ca)

Exceptions to Online Registration Requirement

Some situations remain where online registration is not possible:

  • Business with only non-resident owners.
  • Business owned by another corporation or partnership.
  • Reactivating a previously closed program account. (canada.ca)

If you're affected, you may need to file via paper forms or contact CRA directly.

Case Study: New Freelance Graphic Designer

Sara starts freelancing, wants to collect GST/HST when making cross-provincial sales. She registers for a BN with BRO, includes her GST/HST and payroll (if applicable) accounts. Because she’s in the early stages, registering correctly now ensures smoother compliance and avoids late registration penalties. Sara keeps digital copies of all confirmations and uses BRO’s secure portal to manage her business thereafter.

Tips for Smooth Entity Setup & Compliance

  • Choose the entity type (sole proprietorship, corporation, partnership) wisely — affects tax rates, liability, and required registrations.
  • Decide early which CRA program accounts you’ll need.
  • Use automated reminders for filing and remittances (e.g., GST/HST, payroll deductions).
  • Organize recordkeeping from day one: contracts, invoices, receipts, financial statements.

Sources

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