1. Overview
2. Eligibility
3. Before you register
4. Register now
5. After you register

2. Eligibility

Conditions you need to meet

You can use Business Registration Online (BRO) if you have all of the following:

• valid social insurance number (SIN)
• income tax return filed with the Canada Revenue Agency (CRA)

Restrictions you need to know

You cannot use BRO if you have any of the following:

• invalid SIN
• income tax return was never filed with the CRA
• GST/HST program account to register for:
  • a business located in Quebec
  • a non-resident business
• bare trust to register
• corporation income tax account to register for a business incorporated:
  • federally with Innovation, Science and Economic Development Canada
  • provincially in:
    • British Columbia
    • Manitoba
    • New Brunswick
    • Nova Scotia
    • Ontario
    • Saskatchewan

What if you are not eligible?

To find out about other ways you can register, go to How to register.

To get a social insurance number, go to Social Insurance number – Overview.

You can find out if you have to file a tax return and how to get, complete, and send a return at All about your tax return.

Guides and help

• Business enquiries

Related services and information

• Do you have to file a return?
• Charge the GST/HST
• Registering for GST/HST account
• Treatment of Bare trusts under the Excise Tax Act

• 1. Overview
• 3. Before you register