Register as a non-resident doing business in Canada
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Registering online is the easiest way to register for a BN and certain CRA program accounts.
On this page
- Non-resident business registration using the online form
- If you are unable to register online
- Program accounts with a separate registration process
Non-resident business registration using the online form
Use the Non-Resident Business Registration online form to register for a BN and CRA program accounts if any of the following apply:
- your business is incorporated outside Canada
- your business is located outside Canada
- your SIN starts with 0
- you do not have a SIN
Use this online form to register for any of the following at the same time:
- Business number (BN)
- GST/HST (RT) including digital economy
- Payroll deductions (RP)
- Information returns (RZ)
- Corporation income tax (RC)
- Underused Housing Tax (RU) (for corporations only)
- Global minimum tax (PT)
Things to keep in mind:
- The services are available 21 hours a day. Due to daily maintenance activities, the services are not available for three hours a day from 3 am to 6 am (Eastern time)
- Your online session times out after 30 minutes of inactivity
- You cannot save information during the registration process
Non-Resident Business Registration
If you are unable to register online
If you cannot register online with the non-resident online form, you can:
Send a form by mail or fax
You can register for a BN and the following program accounts on the same form:
- GST/HST (RT) for digital economy - normal only
- Payroll deductions (RP)
- Information returns (RZ)
- Corporation income tax (RC)
You cannot use this form to register for the following:
- GST/HST (RT) for digital economy - simplified
- Underused Housing Tax (RU)
To register:
- Fill out the appropriate sections you want to register for on Form RC1 - Request for a Business Number and Certain Program Accounts
- Send your completed form:
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By mail : Option 1
Non-resident Registration and Security
Atlantic Tax Centre
Canada Revenue Agency
275 Pope Rd
Summerside PE C1N 6A2 -
By fax: Option 2
Fax number: 1-519-971-2011
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Program accounts with a separate registration process
You can only register for certain program accounts using the Non-Resident Business Registration online form. If the program account you need is not available in the online form, you may still use it to register for a BN.
How to register for the additional program accounts
Find out how to register for:
Air Travellers Security Charge (RG)
The only option to register is to fill in a paper form.
If you do not have a BN: You must get a BN before you register for this program account.
For registration details: Air Travellers Security Charge program account
Excise duty (RD)
The only option to register is to fill out the required forms related to your business.
If you do not have a BN: You must get a BN before you register for this program account.
For registration details: Excise duty forms
Excise tax and special levies (RE)
The only option to register is to fill out the required forms related to your business.
If you do not have a BN: You must get a BN before you register for this program account.
For registration details: Excise taxes and other levies
Import and export (RM)
As of October 21, 2024, the import and export program account is administered by the Canada Border Service Agency (CBSA).
If you do not have a BN: You must get a BN before you register for this program account.
For registration details: Register for or modify an import-export program account
Insurance premium tax (RN)
The only option to register is to fill out a form.
If you do not have a BN: You must get a BN before you register for this program account.
For registration details: Insurance premium tax program account