Before you register

On this page

• Basic information you have to provide for the four main program accounts
• Additional information you have to provide for each of the four main program accounts
• Information you have to provide for the other program accounts

Basic information you have to provide for the four main program accounts

There is basic information you have to provide when you register for a business number (BN) and any of the following four main program accounts:

• GST/HST program account (RT)
• payroll deductions program account (RP)
• import-export program account (RM)
• corporation program account (RC)

When registering a business, you may have to provide the following information:

• the type of business or organization (for example: sole proprietorship, partnership, corporation, registered charity)
• the name and social insurance number (SIN) of all owners
• the contact person for registration only^{Footnote 1}
• the legal business name
• the operating name or trade name
• the physical address of the business
• the mailing address (if different from the physical address)
• the address of the business records
• the business number (if the business already has one)
• the description of the major business activity
• an estimate of the business's sales

Additional information you have to provide for each of the four main program accounts

You also need to provide more information about the business, depending on which of the following program accounts you are registering for:

• GST/HST program account (RT)
• Payroll deductions program account (RP)
• Import-export program account (RM)
• Corporation income tax program account (RC)

See below to find out what information you need to provide.

You will also need to provide your mailing address and physical address if they differ from the business information in the section called Basic information you have to provide for the four main program accounts.

GST/HST program account (RT)

You must have all of this information on hand:

• total sales in Canada and total worldwide sales of taxable supplies
• fiscal year end
• effective date of registration
• reporting periods

It is important that you have the information above when registering for this account. Otherwise, you may not get your refund if you are claiming one.

For more information, go to Register for a GST/HST account.

Payroll deductions program account (RP)

You must have all of this information on hand:

• date employees received their first wages
• months covered for payroll of employees' wages
• type of pay period (for example, weekly, quarterly)
• number of employees
• payroll service name (if any)
• country of the parent company or affiliate, if you have a foreign owned corporation
• name of franchisor (if any)
  • country of franchise's head office

For more information, go to Opening a payroll program account.

Individuals that employ a caregiver, babysitter, or domestic worker

If you are an individual that employs a caregiver, babysitter, or domestic worker, you may be considered an employer. If so, you must register for a payroll deductions program account.

For more information, go to Employing a caregiver, babysitter, or domestic worker.

Import-export program account (RM)

You must have all of this information on hand:

• type of program
  • importer and exporter
  • importer
  • exporter
    • type of goods exported
    • estimated dollar value of goods to be exported

For more information, go to Import-export program account.

Corporation income tax program account (RC)

You must have all of this information on hand:

• corporation name
• certificate number
• date of incorporation
• jurisdiction

For more information, go to Corporation income tax program account.

Information you have to provide for the other program accounts

There are other program accounts you may need for your business. Registration is specific for each program account. Note that few businesses need these program accounts. To find out more about them, follow the links below.

• Information returns program account (RZ)
• Registered charity program account (RR)
• Excise duty program account (RD)
• Excise tax program account (RE)
• Insurance premium tax program account (RN)
• Air travelers security charge program account (RG)
• Softwood lumber program account (SL)

Footnotes

Footnote 1

Please provide the name of a contact for registration purposes only (this contact person will not be considered an authorized representative). A contact person does not have authority unless they are also an authorized representative or a delegated authority. If a contact person does not have authority on the business number program account, they cannot change information and we cannot share information. If you want to authorize a representative to deal with the Canada Revenue Agency (CRA) about your BN go to Authorizing a representative – Business number. For more information, see Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts.

Return to footnote 1 referrer

Date modified:

2017-02-01