Does my Quebec incorporated company need a Federal Business Number (BN) issued by the Canada Customs and Revenue Agency (CCRA)?
No – If you are only registering for GST/QST, then you do not need to apply for a BN because GST/QST is administered locally by the MRQ (Ministere du Revenu du Quebec). Yes – If you have employees, you will have to register for source deductions and for your corporate income tax and import/export accounts, you will have to obtain a BN.