Register as a resident with a Canadian business
You may be looking for: Register as a non-resident
Registering online is the fastest and easiest way to get a business number (BN) and certain CRA program accounts such as GST/HST and payroll.
Information alerts
On this page
- Register with Business Registration Online (BRO)
- If you are unable to register using BRO
- GST/HST for a business in Quebec
- Program accounts with a separate registration process
Register with Business Registration Online (BRO)
If you already have an existing BN, you will not need to register for a new one. Use your existing BN to register for the CRA program accounts you need.
Situations where you may already have a BN
You may already have a BN if:
- You incorporated federally
- You registered or incorporated your business in certain provinces or territories
- You registered with the CRA before
A BN may also have been created if you started a registration in BRO but your session timed out.
If you do not know your BN, go to Find an existing business number.
You can register for any of the following at the same time:
- Business number (BN)
- GST/HST (RT) excluding Quebec
- Payroll deductions (RP)
- Corporation income tax (RC)
- Registered charity (RR)
- Information returns (RZ)
- Luxury Tax (LT)
- Underused Housing Tax (RU)
- Global minimum tax (PT)
You cannot complete the following using BRO:
- Reactivate a previously closed program account
- Register a business owned by another business, for example, where the partner is a corporation or partnership
- Register a business when the owner or director is deceased, for example, when an estate needs to file business taxes
- Register a Canadian business with only non-resident owners
Temporary SINs starting with 9
Individuals with a temporary SIN that starts with 9 must now use BRO to register for a BN and most CRA program accounts.
If you are registering for a GST/HST account with a temporary SIN starting with 9:
- Sole proprietors must now use BRO to register
- Directors, partners, and trustees cannot use BRO and must register by sending a form by mail to the CRA
Things to keep in mind when using BRO
- You must save or print your BN for your records, it won't be sent to you
- Your online session times out after 10 minutes of inactivity
- You cannot save information during the registration process
- If BRO does not accept your postal code, you must register by sending a form by mail
- You can access the Ontario and Nova Scotia registration sites directly from BRO
Residents of Ontario and Nova Scotia
After registering for a BN and CRA program accounts in BRO, you can link directly to the provincial registration site. Your BRO session will end once you select Transfer to provincial site.
How to access BRO
You must have a CRA account to access BRO, in order to register online for a BN and program accounts. You cannot register for a CRA account if you have not filed your taxes or if you have enhanced protection enabled on your account.
- Register using your CRA account
-
Available daily except between 3 am to 6 am ET for system maintenance
CRA sign in Register for a CRA account- On the Welcome page select + Add account, then Business account
- Select Register a business
If you are unable to register using BRO
If you cannot complete your registration online, you must mail a form to the CRA:
Send a form by mail
You can register for a BN and the following CRA program accounts on one form:
- GST/HST (RT)
- Payroll deductions (RP)
- Corporation income tax (RC)
- Registered charity (RR)
- Information returns (RZ)
You cannot use this form to register for the following:
- Underused Housing Tax (RU)
- Luxury Tax (LT)
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 to your tax centre
To register for the Luxury Tax (LT)
If you are unable to register online for the Luxury Tax (LT) using BRO, you can fill out the required LT registration forms for your business and send them:
- Electronically using "Submit documents" in your CRA account for business
- By mail to the address on the last page of the form (based on the location of your business)
For registration details: Luxury Tax registration
GST/HST for a business in Quebec
If your business is physically located in Quebec, the GST/HST is administered by Revenu Québec. You must register and file your GST/HST returns with Revenu Québec and use their forms.
For more information about the GST/HST for Quebec businesses:
- Revenu Québec – General information concerning the QST and the GST/HST
- Contact Revenu Québec – General information for businesses
Program accounts with a separate registration process
You can only register for certain program accounts using Business Registration Online (BRO). If the program account you need is not available in BRO, you may still use BRO to register for a BN.
How to register for these 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
Digital services tax (DT)
The only option to register is through the Digital services tax account registration web form.
If you do not have a BN: You will get a BN through the registration process.
For registration details: How to register for a Digital services tax (DST) program account
Excise duty (RD)
The only option to register is to fill out the required forms related to your business product.
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: Depending on your business type, you can get a BN either through the CBSA Assessment and Revenue Management system (CARM) or BRO.
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