Business Number Versus Corporation Number Checker
Two numbers from two bodies, doing different work. Which one the T2 needs and which one the registry filing needs.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 3, 2026
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Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
Two Numbers, Issued by Two Bodies
A corporation carries two identifiers and they are not interchangeable. The Business Number identifies it to the Canada Revenue Agency and carries the program accounts hanging off it. The corporation number identifies it to the register it was incorporated under.
Confusing the two is a filing problem rather than a paperwork one: a return transmitted against the wrong identifier cannot be assessed against the right corporation.
Which Filing Uses Which
| Filing | Identifier | Issued by | Inside the fee? |
|---|---|---|---|
| The T2 corporate income tax return | Business Number | Canada Revenue Agency | Yes |
| A nil GST/HST or payroll return | Business Number with its program account | Canada Revenue Agency | No |
| The registry annual return | Corporation number | The register of incorporation | No |
| A provincial corporate return, where one applies | The provincial account for that return | The provincial authority | No |
The Business Number status checker shows which program accounts are open on the Business Number, and the annual return versus tax return checker separates the two filings these identifiers belong to.
What We Confirm Before the Return Is Prepared
You do not need either number to hand to start. The filing form takes the corporation name, and the Business Number and incorporation date are confirmed against the corporation record before the return is prepared.
What matters more than either number is the name: the return carries the exact legal name the register holds, corporation number and suffix included, and a mismatch is one of the common causes of a refused transmission. One corrected transmission is included in $300.00 plus HST per tax year.
Frequently Asked Questions
Is the Business Number the same as the corporation number?
No. The Business Number is issued by the Canada Revenue Agency and carries the program accounts; the corporation number is issued by the register the corporation was incorporated under. The T2 uses the Business Number and the registry annual return uses the corporation number.
Do I need my Business Number to start?
No. The filing form takes the corporation name, and the Business Number and incorporation date are confirmed against the corporation record before the return is prepared.
What happens if the legal name does not match the register?
It is one of the common causes of a refused transmission, whichever number is on the return. The return carries the exact legal name the register holds, and one corrected transmission is included in $300.00 plus HST per tax year.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
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