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B.C. Reg. 388/2003
O.C. 1012/2003
Deposited October 24, 2003
This consolidation is current to December 9, 2025.
Link to consolidated regulation (PDF)
Link to Point in Time

Business Number Act

Business Number Regulation

[Last amended March 17, 2025 by B.C. Reg. 39/2025]

Contents
1Definitions
2Adoption of system of business numbers
3Prescribed business information
4Designated enactments

Definitions

1   In this regulation:

"Act" means the Business Number Act;

"program account number" means a number, consisting of the business number and an alphanumeric identifier, assigned to a business entity by a public body, that is used by the public body in administering a program under a designated enactment.

Adoption of system of business numbers

2   The numbering system used by the Minister of National Revenue for the purposes of the definition of "business number" in the Income Tax Act (Canada) is adopted as the system of business numbers for identifying business entities for the purposes of the Act.

Prescribed business information

3   The following information about a business entity is prescribed for the purposes of the definition of "business information" in section 1 of the Act:

(a) its business number;

(b) its program account number;

(c) an identification number assigned to the entity by a public body in administering a designated enactment before a business number was assigned to the entity under this Act;

(d) its telephone number and fax number;

(e) its email address;

(f) the number of the registration certificate issued to the entity under the Social Service Tax Act;

(g) the number of the registration certificate issued to the entity under the Hotel Room Tax Act;

(h) the number of the dealer's permit issued to the entity under the Tobacco Tax Act;

(i) the active or closed status of the business number, the reason for a change of status and the date on which the status changed;

(j) the active or closed status of a program account number, the reason for a change of status and the date on which the status changed;

(k) if the entity is a partnership, the names of at least two partners;

(l) if the entity, under the Business Corporations Act, Cooperative Association Act or Societies Act, as applicable,

(i) has had published in respect of the entity a notice that the entity may be dissolved or have its registration cancelled,

(ii) is dissolved or its registration is cancelled,

(iii) is restored,

(iv) is continued in British Columbia or under the laws of another jurisdiction,

(v) is an amalgamated company, association or society, or was part of an amalgamation,

(vi) has a receiver or receiver manager appointed,

(vii) has a liquidator appointed, or

(viii) has changed its name;

(m) if the entity is registered or has a certificate filed under the Partnership Act, whether the entity has had a notice of dissolution filed in respect of the entity or whether its registration or certificate has been cancelled;

(n) the registration number issued to the entity under the Provincial Sales Tax Act;

(o) the registration number issued to the entity under the Employer Health Tax Act.

[am. B.C. Regs. 406/2004, s. (b); 111/2006, s. (a); 330/2012, Sch. 1, s. 1; 211/2015, s. 13; 10/2019, s. 1; 44/2024, s. 1; 39/2025, Sch., s. 1.]

Designated enactments

4   The following Acts and the regulations made under those Acts are designated enactments for the purposes of the Act:

Animal Health Act

Assessment Act

Business Corporations Act

Cannabis Control and Licensing Act

Cannabis Distribution Act

Carbon Tax Act

Clean Energy Act

Climate Change Accountability Act

Coal Act

Cooperative Association Act

Creston Valley Wildlife Act

Dike Maintenance Act

Drainage, Ditch and Dike Act

Drinking Water Protection Act

Ecological Reserve Act

Employer Health Tax Act

Energy Resource Activities Act

Environmental Assessment Act

Environmental Management Act

Farm Income Insurance Act

Financial Administration Act

Fish and Seafood Act

Food and Agricultural Products Classification Act

Food Safety Act

Forest Act

Forest and Range Practices Act

Forest Practices Code of British Columbia Act

Forestry Revitalization Act

Forestry Service Providers Protection Act

Greenhouse Gas Industrial Reporting and Control Act

Greenhouse Gas Reduction (Renewable and Low Carbon Fuel Requirements) Act

Heritage Conservation Act

Hotel Room Tax Act

Income Tax Act

Industrial Roads Act

Insurance for Crops Act

Insurance Premium Tax Act

Integrated Pest Management Act

International Business Activity Act

Land Act

Land Owner Transparency Act

Land Title Act

Liquor Control and Licensing Act

Liquor Distribution Act

Logging Tax Act

Milk Industry Act

Mineral Land Tax Act

Mineral Tax Act

Mineral Tenure Act

Mines Act

Mining Right of Way Act

Ministry of Agriculture and Food Act

Ministry of Lands, Parks and Housing Act

Motor Fuel Tax Act

Natural Gas Price Act

New Housing Transition Tax and Rebate Act

Park Act

Partnership Act

Petroleum and Natural Gas Act

Plant Protection Act

Procurement Services Act

Property Transfer Tax Act

Provincial Sales Tax Act

Railway Act

Railway Safety Act

Range Act

Residential Property (Short-Term Holding) Profit Tax Act

Riparian Areas Protection Act

Seed Potato Act

Significant Projects Streamlining Act

Social Service Tax Act

Societies Act

Speculation and Vacancy Tax Act

Sustainable Environment Fund Act

Taxation (Rural Area) Act

Tobacco Tax Act

Transport of Dangerous Goods Act

Transportation Act

Veterinary Drugs Act

Water Sustainability Act

Water Users' Communities Act

Weed Control Act

Wildfire Act

Wildlife Act

Workers Compensation Act

[en. B.C. Reg. 11/2015; am. B.C. Regs. 81/2015; 41/2016, s. 5; 211/2015, s. 14; 201/2018; 10/2019, s. 2; 187/2023, Sch., s. 12; 44/2024, s. 2; 39/2025, Sch., s. 2.]

[Provisions relevant to the enactment of this regulation: Business Number Act, S.B.C. 2003, c. 50, ss. 3 and 12.]