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
- 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, go to RC4120, Employers' Guide - Filing the T4 Slip and Summary or guide RC4022, General Information for GST/HST Registrants.
After you determine you need an account, go to When you need a business number or Canada Revenue Agency program accounts.
For GST/HST account information, go to Make changes to a GST/HST account.
If you have divisions or branches, it is important that you provide the 15-character business number account whenever you contact us.
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
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