How to register for a business number or Canada Revenue Agency program accounts

Protect your business account by monitoring your My Business Account for any suspicious activity, which can include unsolicited changes to banking, mailing address, unauthorized appointment or changes of representatives, or benefit applications made on your behalf. Visit Security of your CRA account for tips on securing your account.

For information on protecting yourself against identity theft and fraud, go to Scam prevention and the CRA.

As of May 13, 2024, the CRA no longer registers and maintains import and export RM program accounts. These services are now provided by the Canada Border Services Agency (CBSA). However, if you don’t have a business number, get it from the CRA using Business Registration Online before contacting the CBSA. Learn more: CBSA Assessment and Revenue Management (CARM).

Did you know that businesses can recruit employees for free on the Government of Canada's Job Bank? When you're ready to hire, sign up on Job Bank with your payroll account number to start posting jobs.

You can register online, by mail, by fax or by telephone. If you operate in Québec, go to Businesses operating in Quebec and GST/HST program accounts.

Business Registration Online

Do you need a business number (BN) or program account? Using Business Registration Online (BRO) is the fastest and easiest way!

You can use BRO to get a BN. You can also register for one or more of these Canada Revenue Agency (CRA) program accounts:

  • GST/HST program account (RT)
  • payroll deductions program account (RP)
  • corporation income tax program account (RC)
  • registered charity program account (RR)
  • information returns (RZ)
  • luxury tax program account (LT)
  • underused housing tax program account (RU)

Register using BRO – What you can do


When you register for a BN using BRO, you will receive a new nine-digit BN. You must keep this new BN for your own records and future interactions with the CRA.

Non-Resident Business Number and Account Registration Web Form

This service is available for non-resident businesses that need to register for a BN.

This service is the only registration option available to non-resident digital economy businesses who are required to register for the simplified GST/HST. Go to Find out if you need to register for the GST/HST: GST/HST for digital economy businesses.

You can also use this service to register for one or more of these CRA program accounts:

Before filling out the registration form:


Non-resident businesses looking to register for a business number (BN) and an RM program account must first register for a BN with the CRA and then go to CBSA's CARM Client Portal to register an RM program account. If you already have a BN and only need an RM account, register directly with the CBSA.

Non-Resident Underused Housing Tax Registration Web Form

This service is the only registration option available to non-resident corporations looking to create an Underused Housing Tax (UHT) account.

Before filling out the registration form:

By mail or by fax

If you just want a BN or to register an RT, RC, RP, RM, RR, or RZ program account, use Business Registration Online 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 Forms and publications.

Fill in Form RC1. Once you have completed the form, mail or fax it to your nearest tax services office or tax centre. To find the appropriate office or centre, go to Find a CRA address.

By phone

To get a BN 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 Business Registration Online 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.

Businesses operating in Quebec 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 institutions.

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