How to get a BN or register for CRA program accounts

Businesses operating in Québec and GST/HST program accounts

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both. For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at Revenu Québec, or call 1-800-567-4692. If you are an SLFI, go to GST/HST and QST – Financial institutions, including selected listed financial institution.

Business Registration Online

Businesses that have simple registration requirements can get a business number using the Business Registration Online (BRO) service. The use of the BN as the standard identifier is being gradually expanded to all federal business programs. Businesses can use BRO to get a BN to interact with other federal business programs. With this service, businesses can also register for one or more of the following CRA program accounts:

  • GST/HST program account (RT)
  • payroll deductions program account (RP)
  • import-export program account (RM)
  • corporation income tax program account (RC)

By mail or by fax

You can use this option to get a BN and CRA program accounts. If you just want a BN use BRO instead.

To print a form, go to Form RC1, Request for a business number and certain program accounts or, to order a form, go to Get a form or publications.

Fill in form RC1. Once you have completed the form, mail or fax it to your nearest tax service office or tax centre.

By phone

To get a business number and register for CRA program accounts by phone, call our Business enquiries line at 1-800-959-5525. For hours of service, go to Hours of telephone service. If you just want a BN use BRO instead.

Before calling, be ready to answer all the questions in Part A of Form RC1, Request for a business number and certain program accounts, and any other questions in the form about the CRA program accounts you want to open.

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