Updated Checked by the Tax-Services.ca editorial team How we check
There is no EIN in Canada. An EIN is the US employer identification number from the IRS, and the Canadian equivalent is the 9-digit business number from the CRA. Which one you need depends on where the business operates: a Canadian business registers with the CRA, and gets an EIN only if it has a reason to deal with the IRS.
What is the Canadian version of an EIN?
The business number, or BN. It’s a unique 9-digit identifier for your business, and it’s what other federal, provincial and municipal programs use too. On its own it doesn’t do much. You add program accounts to it, and each account gets a two-letter code and a 4-digit reference number.
A GST/HST account, for instance, looks like 123456789RT0001. The CRA lists the codes below.
| Code | Program account |
|---|---|
| RC | Corporation income tax |
| RT | GST/HST |
| RP | Payroll deductions |
| RM | Import-export |
You register through the CRA’s Business Registration Online service if you’re a resident with a valid SIN (including a temporary one starting with 9). Non-residents doing business in Canada use a separate route. A federally incorporated company gets its BN and its corporation income tax account when the incorporation is approved. The CRA’s page on how to register explains the options for a business number and program accounts.
When does a Canadian business need a US EIN?
Only when the IRS asks for it. The IRS lists the triggers: you need an EIN to hire employees, operate a partnership or corporation, pay sales and excise taxes, change your business structure or ownership, or administer certain trusts, retirement plans and estates. Having a US client isn’t on that list.
Picture a freelance designer in Halifax whose new American client sends a form asking for a “tax ID.” That request alone doesn’t mean an EIN. Ask the client exactly which form it’s for and what number it wants, because the answer decides whether you need to do anything at all.
If your principal place of business is outside the US, the IRS says you can’t use its online tool. You apply by phone, fax or mail, using Form SS-4. A foreign responsible party with no SSN or ITIN isn’t required to have one to get an EIN, and the SS-4 instructions say to write “foreign” or “N/A” in that spot.
It costs nothing.
The IRS warns that you never have to pay a fee for an EIN, and it tells people to beware of websites that charge for one. The IRS also limits applications to one EIN per day.
What if you also need to charge GST/HST?
That’s a CRA matter, not an IRS one. Once your revenue passes the small supplier threshold, generally $30,000, you must register and charge tax. Then the RT account comes into play. A designer who bills $18,000 a year is well under the line, while one who bills $45,000 is over it and should register.
Take an Ontario consultant who invoices $10,000 before tax. HST at 13% is $1,300, so the client pays $11,300. Our GST/HST calculator gives that figure, and the HST reverse calculator works backward when you only know the total. In another province the rate differs. In Alberta the same invoice carries 5% GST, which is $500.
If you hire staff, the RP payroll account is separate, and the payroll remittance calculator shows what you’d send in. For the profit side of an incorporated business, try the corporate tax calculator.
What should you ask a US client who wants a tax ID?
Reply with questions before you apply for anything. Which form is this for, and which agency receives it? Does the client need a US number from you, or will a different identifier do? Is the request tied to your being paid, to a contract, or to the client's own reporting? Ask for the answers in writing and keep them with the contract. Having a US client is not on the IRS list of reasons to get an EIN, so many requests turn out to be paperwork the client handles on its own side. If the answers still point to an EIN, the application is free. If they don't, keep using your CRA business number for everything Canadian.
How do you check your own Canadian numbers?
Take a sample such as 123456789RT0001 and break it into its parts. The first nine digits are the business number, RT is the GST/HST program code, and 0001 is the reference number for that account. Confirm that each of your accounts follows the same pattern with the right code. Then check whether you must register: the $30,000 threshold sits between a designer billing $18,000 and one billing $45,000, who is $15,000 over it. Add up your own billings for the period before deciding. When you check a supplier in the GST/HST registry, enter only the first nine digits, without the letters.
Mistakes people make with these numbers
The common one is paying a website a few bucks to “get” an EIN for you. Don’t. The application is free, and a paid service adds nothing you can’t do yourself.
Another is mixing up the numbers. Your BN is 9 digits. Your GST/HST number is the BN plus RT and four more digits. When you check whether a supplier is registered, the CRA’s GST/HST registry wants only the first nine digits, without letters.
And a US EIN registers you for nothing in Canada.
Which number goes on which form?
A quick sorting rule helps. Anything from the CRA, such as a GST/HST return, a payroll remittance or a corporate return, uses your Canadian BN with the right program code. Anything from the IRS uses an EIN, if you have one. They never swap, and a Canadian invoice only needs your GST/HST number once you’re registered.
Sources, and how we checked them
The business number, program codes and GST/HST threshold come from Canada Revenue Agency pages. The EIN points come from the Internal Revenue Service’s pages on getting an employer identification number and the SS-4 instructions. The IRS page on EINs was last reviewed July 17, 2026 and was read again in November 2026. The tax examples come from our calculators. We don’t act for either agency. The CRA registration pages were read in November 2026. All official pages were checked in November 2026.
Frequently asked questions
Is there an EIN in Canada?
No. An EIN is the US employer identification number issued by the IRS. The Canadian equivalent is the 9-digit business number from the CRA, with two-letter program account codes added, such as RT for GST/HST. A Canadian business gets an EIN only if it has a reason to deal with the IRS.
Does a Canadian business need a US EIN to work with a US client?
Not on that basis alone. The IRS lists the triggers for an EIN, including hiring employees, operating a partnership or corporation, and paying excise taxes, and having a US client is not on it. Ask the client which form it wants and which number it needs, in writing, before you apply.
Does an EIN cost anything?
No. The IRS says an EIN is free and warns about websites that charge for one. A business based outside the US cannot use the online tool. It applies by phone, fax or mail using Form SS-4, and the IRS allows one EIN application per day.
What is the Canadian business number and what do the letters mean?
The business number is a unique 9-digit CRA identifier. Program accounts add a two-letter code and a 4-digit reference, as in 123456789RT0001. RC is corporation income tax, RT is GST/HST, RP is payroll deductions and RM is import-export. The GST/HST registry check uses only the first nine digits.
When must a business register and charge GST/HST?
Once revenue from taxable supplies passes the small supplier threshold of $30,000 in a single calendar quarter or over four consecutive quarters, you must register and charge tax. A designer billing $18,000 a year is under it, while one billing $45,000 is over it. Count your own billings for the period.
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