You can register online, by mail, by fax, or by telephone. If you operate in Québec, see Businesses operating in Quebec and GST/HST program accounts.

Non-Resident Business Number and Account Registration Web Form

This service is available for non-resident businesses that need to register for a BN.

This service is the only registration option available to non-resident corporations looking to create an underused housing tax (UHT) account, and to non-resident digital economy businesses who are required to register for the simplified GST/HST. Go to GST/HST for digital economy businesses: Find out if you need to register for the GST/HST.

You can also use this service to register for one or more of these CRA program accounts:

• GST/HST program account (RT)
• payroll deductions program account (RP)
• corporation income tax program account (RC)
• information returns program account (RZ)
• underused housing tax program account (RU)

Before filling out the registration form:

• for non-resident digital economy businesses registering for the GST/HST, go to Get ready to register for the GST/HST for a list of information you will need
• you cannot save information during the registration process; registration must be completed in full during one session
• the registration form will time out after 30 minutes of inactivity
• do not use the "Back" button in your web browser; to return to previous windows of the registration form, use the "Previous" button

Digital Services Tax Account Registration Web Form

This service is the only option available to apply to register for a digital services tax (DST) program account. To find out if you are required to apply to register for a DST program account, go to Digital services tax: Registering for an account.

By mail or by fax

If you just want a BN or to register an RT, RC, RP, RR, or RZ program account, use Business Registration Online instead.

To print a form, go to Form RC1, Request for a Business Number and Certain Program Accounts, or, to order a form, go to Forms and publications.

Fill in Form RC1. Once you have filled in the form, mail or fax it to your nearest tax services office or tax centre. To find the appropriate office or centre, go to Find a CRA address.

By phone

To get a BN and register for CRA program accounts by phone, call our Business enquiries line at 1-800-959-5525. For hours of service, go to Assistance by phone. If you just want a BN, use Business Registration Online instead.

Before calling, be ready to answer all the questions in Part A of Form RC1, Request for a Business Number and Certain Program Accounts, and any other questions in the form about the CRA program accounts you want to open.

Businesses operating in Quebec and GST/HST program accounts

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both. For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at Revenu Québec, or call 1-800-567-4692. If you are an SLFI, go to GST/HST and QST information for financial institutions, including selected listed financial institutions.