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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.

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Register with Business Registration Online (BRO)

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)

Things to keep in mind:

  • You must save or print your BN for your records, it won't be sent to you
  • Your online session times out after 30 minutes of inactivity
  • You cannot save information during the registration process
  • 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.

Ways to access BRO

Available daily except between 3 am to 6 am ET for system maintenance

Access BRO through one of the following options:

Your CRA account
CRA sign in Register for a CRA account

For business owners:

  1. Select Add account, then Business account
  2. Select Business Registration Online

For representatives with a RepID, you can access BRO through Represent a Client.

Alternate method

You must provide additional personal information to verify your identity.

Business Registration Online
Information a requester must provide

The person submitting the registration must provide their:

  • Last name
  • Social Insurance Number (SIN)
  • Date of birth
  • Postal code of their home address

Other ways to register

Registering online is the fastest way to register. If you are unable to complete your registration using BRO, you can register by mail or by phone.

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:

  1. Fill out the appropriate sections you want to register for on Form RC1, Request for a Business Number and Certain Program Accounts
  2. 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 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

By phone

You can register for any of the following by phone:

  • Business number (BN)
  • GST/HST (RT)
  • Payroll deductions (RP)
  • Corporation income tax (RC)
  • Information returns (RZ)
  • Underused Housing Tax (RU)

You cannot register by phone for the following:

  • Registered charity (RR)
  • Luxury Tax (LT)

Before calling

Make sure you have all the information you need to register.

Refer to: Gather your information

Telephone numbers
In Canada or United States:
Yukon, Northwest Territories and Nunavut:
Teletypewriter (TTY) or Canada VRS
Teletypewriter (TTY):
Canada Video Relay Service (VRS):
Register with Canada VRS to download the app and call the VRS line
Hours
Business accounts – Hours of service
Date Hours
Monday to Friday 8 am to 8 pm ET
Saturday and Sunday Closed

Closed on public holidays

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 file your GST/HST returns with Revenu Québec and use their forms.

Exception for Selected Listed Financial Institutions (SLFI)

If you are a Selected Listed Financial Institution (SLFI) for GST/HST or Quebec Sales Tax (QST) purposes or both, you may need to fill out forms with the Canada Revenue Agency (CRA).

For details: GST/HST and QST – Financial institutions, including selected listed financial institutions

For more information about the GST/HST for Quebec 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

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