Why the change matters
Effective November 3, 2025, Canada Revenue Agency (CRA) will no longer accept Business Number (BN) or program account registrations by phone. Instead, all registrations must be completed through Business Registration Online (BRO). (canada.ca) This shift stems from the CRA’s broader 100-day Service Improvement Plan, which aims to improve service delivery, reduce call volume, and streamline processes using digital tools. (canada.ca)
Entity Setup Steps under the new system
| Step | What You Need To Do | Why It's Important |
|---|---|---|
| 1 | Determine your business structure (sole proprietorship, partnership, corporation) and what program accounts you need (GST/HST, payroll, corporation income tax, etc.). | Portfolio of obligations differs by structure. The BN + program accounts identify what CRA expects you to file/pay. |
| 2 | Gather required identity verification: your full name, Social Insurance Number (SIN), date of birth, and postal code. | BRO requires these to confirm identity. Without them, process may fail. (canada.ca) |
| 3 | Register via BRO online: access through “My Business Account” or “Represent a Client” if applicable. | Instant confirmation of BN and program accounts; saves time compared to mail or outdated phone system. (canada.ca) |
| 4 | Save or print your confirmation. The BN won’t be mailed or sent separately. | Essential for future filings and interfacing with governmental or banking bodies. (canada.ca) |
| 5 | Once registered, transition to online mail in My Business Account for most CRA business correspondence. Ensure email is up to date. | With most correspondence moving digital, you avoid delays or missed notices. (canada.ca) |
Practical Example
Say Sarah wants to set up a consulting corporation in Ontario. Under the new regime:
- She visits BRO through her “My Business Account.”
- Submits personal info (name, SIN, etc.) and selects program accounts: RC (corporate tax), RP (payroll), RT (GST/HST).
- Immediately gets BN: 123456789 and attached types e.g. RP0001, RC0001, RT0001.
- Prints/herds confirmation - no paper mail expected by default.
- All future correspondence like notices, assessments will arrive through the online “Mail” inbox.
Actionable Tips to Set Up Smoothly
- Do it before Nov 3 if you’re more comfortable with phone: After that, phone registration is not possible. (canada.ca)
- Maintain correct contact details in BRO—and ensure email is current—so CRA can send notices digitally. (canada.ca)
- Authorize a representative if needed via Represent a Client, especially if non-resident ownership or multiple partners. (canada.ca)
- Plan your registration across jurisdictions, especially if operating in Quebec, which handles GST/HST differently. BRO handles GST/HST except in Quebec. (canada.ca)
Implications for Planning and Compliance
- Entities must adjust workflows: instead of calling to register, training may be needed for staff or accountants to use BRO.
- Delays from identity verification mistakes can disrupt operations: ensure personal data is accurate.
- Businesses previously relying on phone registrations need to plan ahead to avoid interruptions.
- Recordkeeping sharper: save confirmation PDFs—there will be no mailed confirmation.
Conclusion
This transition to mandatory online registration via BRO marks a significant modernization of the CRA’s entity setup process. Entities that prepare now—gathering required identity info, opting for online access, and keeping contact records current—will avoid delays, benefit from digital-first correspondence, and streamline ongoing compliance from day one.