Opening more locations, branches or divisions

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

If you decide to add more accounts, when you contact us, ensure that you can provide the business number, 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 Open or manage an account – Make changes.


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.

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