An Alberta tax number is one of the identifiers a business uses to deal with tax authorities in the province, and most Alberta corporations end up with three of them: a Corporate Access Number (CAN) from Alberta’s Corporate Registry, a federal Business Number (BN) from the Canada Revenue Agency, and a Business Identification Number (BIN) used to access provincial tax accounts online. If you incorporate or register your business in Alberta, all three are typically generated for you rather than applied for separately. You need them if your corporation has a permanent establishment in Alberta at any point in its taxation year.
The Corporate Access Number
The CAN is Alberta’s provincial tax identifier for corporations. It appears on your Alberta Certificate of Incorporation, which means you don’t apply for it separately from Tax and Revenue Administration (TRA).1Alberta.ca. Corporate Income Tax If your business was formed in another province or country, you receive a CAN when you register as an extra-provincial corporation with Alberta’s Corporate Registry.
This is the number TRA uses to identify your corporation on the AT1 Alberta Corporate Income Tax Return. Without a valid CAN, you cannot electronically file an AT1, which is now mandatory for most corporations with taxation years beginning after December 31, 2024.1Alberta.ca. Corporate Income Tax Assessments, audit correspondence, and payment records all reference the CAN.
The Federal Business Number
The BN is a unique nine-digit identifier issued by the CRA. It acts as the root number for every federal program account your business holds: GST/HST, payroll deductions, federal corporate income tax, import/export, and so on. When you register for one of those programs, the CRA adds a two-letter program code and a four-digit reference to your existing BN.2Canada Revenue Agency. Business Number and CRA Program Accounts One business, one BN, regardless of how many accounts sit under it.
Alberta participates in the Common Business Number program. The CRA automatically assigns a federal BN when you incorporate a corporation, form a non-profit, or register a sole proprietorship or partnership through Alberta’s Corporate Registry. You receive an email once the BN is issued, unless one was previously assigned to you as an individual or corporation.3Government of Alberta. Common Business Number Program in Alberta Separate registration with the CRA is not required just to obtain the base number.
The Alberta Business Identification Number
The BIN is the account number that logs you into TRA’s Client Self-Service portal, known as TRACS. TRACS handles provincial tax programs beyond corporate income tax, including fuel distribution, tobacco tax, and the tourism levy on short-term accommodation.4Government of Alberta. TRA Client Self-Service (TRACS) Businesses in those regulated activities interact with TRA through their BIN rather than their CAN.
Inside TRACS, you can view account balances, file returns, upload documents, set up direct deposit, and submit notices of objection.4Government of Alberta. TRA Client Self-Service (TRACS) TRACS is an account management tool, not a registration portal. You need an existing account number and PIN to log in.
Who Needs an Alberta Tax Number
Any corporation with a permanent establishment in Alberta at any time during its taxation year must file an AT1 return and pay provincial tax on the portion of its taxable income allocated to Alberta.1Alberta.ca. Corporate Income Tax That threshold is what triggers the need for a CAN.
“Permanent establishment” is defined broadly. It includes an office, branch, mine, oil well, farm, timber land, factory, workshop, or warehouse, and the location doesn’t need to be owned or rented by the corporation. Maintaining a presence is enough. A corporation with no fixed place of business at all still has a permanent establishment at the principal location where it conducts business.5Government of Alberta. Alberta Corporate Income Tax CTIB-1R2 – Taxability of a Corporation – Alberta Permanent Establishment
This trips up out-of-province and foreign corporations that assume a lease or physical office is the trigger. If you send employees to work in Alberta or earn income through activities there, you likely have a permanent establishment and need to register.
How to Get Each Number
The CAN Through Incorporation or Registration
Your CAN is generated by Alberta’s Corporate Registry when you incorporate. Alberta-based businesses incorporate through the Registry, and out-of-province or foreign corporations register as extra-provincial entities.1Alberta.ca. Corporate Income Tax The number appears on your Certificate of Incorporation or registration certificate. Keep that document accessible, because the CAN goes on every provincial tax filing.
The BN Through Business Registration Online
If the Common Business Number program doesn’t automatically assign a BN during incorporation, or if you need to add specific program accounts, you register through the CRA’s Business Registration Online (BRO) service. As of November 2025, the CRA no longer accepts BN or program account registrations by phone; BRO is the required channel.6Canada Revenue Agency. Business Registration with the CRA Form RC1 by mail remains an option, though it takes significantly longer.
TRACS Access With Your BIN
Once you have an account with TRA for any provincial program, you can enroll in TRACS using your BIN and a PIN provided by TRA. That gives you online access to your account information, filing functions, and TRA messaging.4Government of Alberta. TRA Client Self-Service (TRACS) You can grant access to tax preparers and other authorized individuals through the portal’s account management features.
Non-Resident Directors Without a SIN
If your corporation has directors or officers who are not Canadian residents and don’t have a Social Insurance Number, the CRA can issue them an Individual Tax Number (ITN) instead. Applicants provide a current identity document showing name, date of birth, and photograph. Acceptable documents include a valid passport, driver’s licence, study permit, or government-issued identity card.7Canada Revenue Agency. Applying for an Individual Tax Number
Documents may be originals, certified copies, or notarized copies. Certifications must include the certifier’s original ink signature, professional title, address, and contact information. Acceptable certifiers include a public notary, lawyer, physician, or chartered professional accountant with visible membership identification. Documents not in English or French require an official translation from a certified translator confirmed by a professional association seal or stamp.7Canada Revenue Agency. Applying for an Individual Tax Number
Using the Numbers on Your AT1 Return
AT1 returns are due within six months of the end of your corporation’s taxation year. For taxation years beginning after December 31, 2024, electronic filing through TRA’s net file service is mandatory unless the corporation falls into one of four exceptions: insurance corporations, non-resident corporations, corporations reporting in functional currency, or corporations exempt from tax under section 35 of the Alberta Corporate Tax Act.1Alberta.ca. Corporate Income Tax
The e-filing mandate has its own penalty. A corporation that fails to file electronically when required faces a flat $1,000 penalty, and the tax preparer responsible for the return faces a separate $100 penalty.1Alberta.ca. Corporate Income Tax These apply even if the return is correct and on time. The issue is the format, not the content, which is one more reason to have your CAN, BN, and TRACS access sorted out well before your filing deadline.