If you import goods into Canada or export goods to other countries, you need to register for an import-export (RM) program account. As of May 13, 2024, the Canada Revenue Agency (CRA) no longer registers and maintains RM program accounts. These services are now provided by the Canada Border Services Agency (CBSA) through the CARM Client Portal.

Importers, exporters, or customs brokers acting on behalf of their client will need to have or register for a nine-digit business number (BN) before registering for an RM program account.

On this page

• Register for a BN and a CBSA RM program account
• BN and CBSA RM program account maintenance
• Amalgamation and merger (corporations)
• Contact the CBSA about your RM program account

Register for a BN and a CBSA RM program account

When you register for a nine-digit BN and an RM program account, include all of your business's names that may appear on customs release forms and documents, such as invoices. If the name on the customs release document is different from the name CBSA has on file, your goods may be held up at the border.

Follow the steps below to register for a BN and an RM program account. If you already have a BN and only need an RM account, go to Step 2.

1. Register for a BN

   If you don't already have a nine-digit BN, you may register for one using the appropriate registration method for your type of business:

   • Sole proprietorships/partnerships: register for a BN by using the CARM Client Portal if you don't need to register for any other CRA program account.
   • Corporations: incorporated businesses should already have a BN directly from the incorporating authority or the CRA. If you don’t know your nine-digit BN, call the CRA's business enquiries line at1-800-959-5525.
   • Trust/Other: register for a BN with the CRA by using the online service Business Registration Online (BRO).
   • Non-resident business: register for a BN with the CRA by:
     • using the Non-ResidentBusiness Number and Account Registration Web Form
     • calling the Non-Resident Registration and Security line.

   Once you have gotten your new nine-digit BN, keep it for your own records and continue to Step 2.

2. Request for a CBSA RM account

   To register for a new CBSA RM program account, go to Register for or modify an import-export program account for detailed instructions.

   CBSA will use your RM program account number to process customs documents.

   To avoid delays in releasing your goods at the border, register your CBSA RM program account before you import or export goods.

BN and CBSA RM program account maintenance

If you need to make changes to your nine-digit BN and other CRA program accounts, call the CRA's Business Enquiries line at 1-800-959-5525.

If you are a non-resident business and need to make changes to your nine-digit BN, call the Non-Resident Registration and Security line at 1-866-453-0452 or call collect at 1-613-221-3039 if you are outside of Canada/U.S.

Note: If you only have a nine-digit BN with the CRA and no other CRA program accounts (such as GST/HST [RT] or Payroll [RP]), only the owner of the business can make changes to the BN account.

If your business is registered federally or provincially, and the structure, name, or director of your corporation changes, go to the appropriate incorporating authority to update your information before contacting the CRA.

For more information, go to Add or update corporation and director information.

If you need to make changes to your existing CBSA RM program account, go to Register for or modify an import-export program account for detailed instructions.

Amalgamation and merger (corporations)

When two or more corporations amalgamate or merge and create a new corporation, the CRA may issue a new BN to the new corporation. The CBSA will immediately close all RM program accounts you had for the amalgamated and merged corporations.

If you need an RM program account for your new nine-digit BN, go back to Step 2 above.

Contact the CBSA about your RM program account

If you need support or have questions about your CBSA RM program account, contact the CBSA at CARM_RM_Support-Soutien_RM_GCRA@cbsa-asfc.gc.ca.

Related links

• CARM: Assess and pay duties and taxes on imported commercial goods
• Register for or modify an import-export program account
• Exporting commercial goods
• Importing goods into Canada
• When you need a business number or Canada Revenue Agency program accounts