After you register

After you register your business number (BN) or program account, we may contact you to confirm the information you provided. At that time, we may ask you to give more information.

On this page

• Online
• By mail or fax using Form RC1, Request for a Business Number
• By telephone
• Your responsibilities
• Manage your program accounts
• Comfort letters

Online

For information on what happens after registering with BRO, go to Business Registration Online – After you register.

By mail or fax using Form RC1, Request for a Business Number

If you register by mail or fax using Form RC1, the Canada Revenue Agency (CRA) will send you a letter. It will confirm your BN, program accounts registered, and give you a summary of the information you provided.

For more information about what happens after you register for a corporation income tax program account, go to After you register for a corporation income tax program account.

By telephone

If you register by telephone, you will be given your BN and registered program accounts. If you need a summary of accounts, call the CRA's Business enquiries at 1-800-959-5525.

Your responsibilities

You must meet certain obligations when running a business. We can serve you better when you have complete and valid information on file for your business. Responsibilities that apply to all businesses are:

• filing returns regularly
• remitting amounts owing
• keeping books and records

For information on your specific program account responsibilities, follow the links below:

• Corporation income tax obligations
• Goods and services tax/harmonized sales tax (GST/HST)
• Payroll
• Obligations for imports and exports

Manage your program accounts

Sign up for Direct deposit; it's a fast, reliable, and safe way to get your money for your program account.

Register for My Business Account to manage your program accounts online.

To allow the CRA to communicate with a representative for your business, you will need to give your consent by authorizing a business representative.

Comfort letters

What is a comfort letter?

Not all businesses need a comfort letter. However, you may need one at any point during the life of your business. A comfort letter confirms that a business's program accounts are in good standing with the CRA. It is most commonly requested by financial institutions (lending institutions) and lawyers. This type of letter is different from a request for a clearance certificate. A comfort letter applies to the status of the corporate income tax (RC), payroll deductions (RP) or GST/HST (RT) program accounts. However, it does not apply to GST/HST (RT) program accounts for businesses resident in the province of Quebec.

For example, a bank could request a comfort letter from the CRA for a business before granting a loan. Persons who consider purchasing real property or a business from a person may also request one.

How to request a comfort letter

You must send your request for a comfort letter in writing. Send it either by mail or by fax to the tax services office nearest to the business. Any third party request must be sent with a letter of authorization, unless the requestor is already authorized through My Business Account or Represent a Client for each program account.

The request must contain the following information:

• the business number
• the program accounts for which the comfort letter is requested
• the language in which you wish to receive the comfort letter, if different from the language of the request
• the name and position of the person making the request
• a letter of authorization or a completed Form RC59, Business Consent

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Guide T4012, T2 Corporation - Income Tax Guide
• Guide T4001, Employers' Guide - Payroll Deductions and Remittances

Date modified:

2017-02-01