Who needs a BN? All employers who pay wages, commissions or bonuses to one or more employees will require a BN. A BN is required for reporting of incomes, deductions, taxes etc, etc.
Associations may have the notion that a BN is not required because they are a non-profit organization. Not so if the association has one or more employees for whom they must report income to the government.
For registering with Revenue Canada for a BN call 1-800-959-5525
Their website address is http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/ndn/pyrll/menu-eng.html
