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You need a BN if you incorporate or need a CRA program account. You might need a BN to interact with other federal, provincial, and municipal governments in Canada. For more information, go to Canada Revenue Agency registration and provincial or other federal programs.
A registered office is the statutory address of a registered business entity, such as a corporation or a limited liability company. It is also the location where the business entity's registered agent receives service of process and other official documents on behalf of the business entity.
Federal incorporation allows you to conduct business in all provinces and territories. If you incorporate provincially, you can only conduct business in that province. If you want to expand into another province or territory, you'll need to incorporate in that region as well. This can increase costs of incorporation.
Business owners in Canada sometimes solve this by using their home address as their business address. The use of home addresses as business addresses is a security issue. You might even consider no physical address, especially if you run service businesses where customers contact you through email.
The registered office is the statutory address of a corporation. Under the Canada Business Corporations Act, it is the place where a corporation receives official documents such as notices sent by the Director.