You may want to keep track of your GST/HST and payroll accounts separately if your business has:

• more than one location
• more than one business activity (for example, gas station and pizza parlour)
• part-time and full-time employees
• offices in different provinces
• divisions
• different departments (for example, manufacturing and sales)

If you decide to add more accounts, when you contact the Canada Revenue Agency (CRA), ensure that you can provide the business number, the legal name, and the social insurance number (SIN) of at least one owner/director/partner, and that you can answer all the questions in Part A of Form RC1, Request for a Business Number and Certain Program Accounts.

Special filing rules apply to divisions and branches. For more information, see RC4120, Employers' Guide – Filing the T4 slip and Summary, or Guide RC4022, General Information for GST/HST Registrants.

After you determine you need an account, go to When you need a business number or Canada Revenue Agency program accounts.

For GST/HST account information, go to Open or manage an account – Make changes.

The CRA asks all new registrants to provide the SIN of at least one owner/director/partner as well as the business activity of the business when they are registering.

Related links

• Business and industry
• CARM: Assess and pay duties and taxes on imported commercial goods
• Get started with CARM
• How to register for a business number or Canada Revenue Agency program accounts
• Innovation, Science and Economic Development Canada
• Related provincial and territorial government sites
• Representative authorization