Understanding the Concept:
The notation \( B-A \) represents the set of elements that belong to set \( B \) but do not belong to set \( A \). Therefore, we first determine all the elements of sets \( A \) and \( B \), and then remove the common elements.
Step 1: Finding set \( A \).
A number divisible by both \(3\) and \(4\) must be divisible by their least common multiple:
\[
\text{LCM}(3,4)=12
\]
Hence the elements of \(A\) are all multiples of \(12\) from \(1\) to \(45\):
\[
A=\{12,24,36\}
\]
Step 2: Finding set \( B \).
Perfect squares between \(1\) and \(45\) are:
\[
1,4,9,16,25,36
\]
Therefore,
\[
B=\{1,4,9,16,25,36\}
\]
Step 3: Computing \( B-A \).
The common element between \(A\) and \(B\) is:
\[
36
\]
Removing this from \(B\),
\[
B-A=\{1,4,9,16,25\}
\]
Step 4: Counting the elements.
The number of elements is:
\[
n(B-A)=5
\]
Hence,
\[
\boxed{5}
\]