A Canadian business selling medical supplies needs a Business Number (BN) from the Canada Revenue Agency (CRA), and most sellers should register for GST/HST at the same time. You can do both online through CRA's My Business Account portal. Below are the answers new distributors, clinic owners, and e-commerce sellers ask most about getting a business number for medical supplies in Canada.
What is a Business Number?
A Business Number is the nine-digit identifier CRA assigns to a business for tax purposes. It works like a single key that opens several doors: payroll deductions, GST/HST, import and export, and corporate income tax all hang off the same BN.
When you register for a program, CRA adds a two-letter code and four digits to your BN; this combination is a program account. GST/HST accounts carry the RT code, payroll uses RP, and import/export uses RM. Most of your customers will only ever see the nine-digit number itself.
Do you need one to sell medical supplies?
Yes, in most cases. You need a BN if you import or export goods, collect GST/HST, or hire employees with payroll deductions. A sole proprietor can legally use their Social Insurance Number, but a BN keeps business income separate and looks cleaner in B2B transactions, where buyers expect an invoice with a registered number on it.
A BN is a tax matter, not a product matter. Health Canada handles the regulatory side — for example, some medical devices require a medical device licence or an establishment licence. Your CRA registration does not replace those requirements.
The $30,000 small supplier threshold
GST/HST registration is not automatic. Under the Excise Tax Act, you are a small supplier until your taxable sales cross $30,000 in a single calendar quarter or in four consecutive calendar quarters. Once you cross the threshold, registration becomes mandatory.
| Situation | Requirement |
|---|---|
| Taxable sales under $30,000 in the last four quarters | No GST/HST registration required; voluntary registration is allowed |
| Taxable sales over $30,000 in four consecutive quarters | Must register for GST/HST and charge the tax on taxable supplies |
| Importing medical supplies into Canada | GST/HST applies at the border; an import/export (RM) account helps you manage it |
| Sole proprietor selling under the threshold | May use SIN, but a BN is cleaner for B2B invoicing |
Step-by-step: registering with CRA
- Collect your business details: legal name, business structure, address, and the names of owners or directors.
- Go to CRA's Business Registration Online service or sign in to My Business Account.
- Request a Business Number and select the program accounts you need, such as GST/HST (RT).
- Submit the application and save the confirmation documents CRA provides.
- Follow the instructions on the CRA website for your specific situation, since requirements differ by business type.
Online registration is usually immediate. If you register by mail, expect a longer wait, so plan around it before your first wholesale order.
Import and export accounts
If you bring medical supplies into Canada from overseas, you need an import/export (RM) program account under your BN. This account is what you use when goods clear customs, and GST/HST is typically collected at the border on commercial imports unless you are registered and follow CRA's rules.
Distributors who import gloves, masks, and other consumables in volume rely on the RM account. Keep your shipping documents and customs records with your tax files, and check the CRA website before your first shipment.
Using your BN when buying from suppliers
Once you have a BN and a GST/HST account, quote that number to every supplier you buy from, including wholesalers like CliniEco. It appears on your invoices and purchase orders, which makes bookkeeping straightforward and lets you claim input tax credits for the GST/HST you pay on business purchases.
When you order from CliniEco, add your BN at checkout or in your order notes and our team will add it to your invoice. It is a small step that saves time at tax season.
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FAQ
How long does it take to get a business number in Canada?
Registering online through CRA's Business Registration Online usually gives you a BN right away. Mailed applications take longer, so the online route is the practical choice if you are about to place your first wholesale order.
Do I need a business number to buy from a medical supplies wholesaler?
Strictly speaking, no — you can buy without one. But if you resell, you will want a BN so you can charge GST/HST properly and claim input tax credits, and most B2B suppliers will ask for it on the invoice.
Is GST/HST registration mandatory for a small clinic?
Only if your taxable sales pass the $30,000 small supplier threshold under the Excise Tax Act. Below that, registration is voluntary, and some clinics register anyway to claim input tax credits on the supplies they buy.
Is a business number the same as a Health Canada licence?
No. The BN comes from CRA and covers tax programs. Health Canada separately regulates medical devices, including licensing requirements for certain products. You may need both, depending on what you sell.
This article is part of the CliniEco Medical supply guide for Canadian healthcare buyers.
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