Opening more locations, branches, divisions

You may want to keep track of your GST/HST, payroll, and import/export accounts separately if your business has:

• more than one location
• more than one business activity (gas station and pizza parlour)
• part-time and full-time employees
• offices in different provinces
• divisions
• different departments (manufacturing and sales)

If you decide to add more accounts, when you contact us, ensure that you can provide the business number (BN), the legal name, and social insurance number (SIN) of at least one owner/director/partner, and that you can answer all the questions in the appropriate form below.

Special filing rules apply to divisions and branches. For more information, see the RC4120, Employers' Guide - Filing the T4 Slip and Summary or the Guide RC4022, General Information for GST/HST Registrants.

After you determine you need an account, see How to register.

For GST/HST account information, see Opening more locations, branches or divisions (GST/HST).

We ask all new registrants to give us the SIN of at least one owner/director/partner as well as the business activity of the business when registering.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary
• Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number
• Form RC1A, Business Number - GST/HST Account Information
• Form RC1B, Business Number - Payroll Account Information
• Form RC1C, Business Number - Import/Export Account Information
• Form RC59, Business Consent Form

Related topics

• Canada Business Network
• Related provincial and territorial government sites
• Industry Canada

Date modified:

2017-01-03