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Information and instructions
Refunds and rebates
Only refunds and rebates for the program accounts identified in Part B will be deposited directly into the bank accounts associated with them.
This form only supports direct deposit from the following program accounts:
CT carbon charge
RC corporation income tax
RD excise duty
RE excise tax
RG air travellers security charge
RN insurance premium tax
RP payroll deductions
RT goods and services tax/harmonized sales tax (GST/HST)
RZ information returns (except T5013 partnership)
SL softwood lumber products export charge
Part A – Business information
Write the name of the business. The name must be the same as the one we have on file. Write the nine-digit business number (BN) assigned to the business.
If you do not have a business number, attach this completed form to your refund or rebate application.
Part B – Direct deposit routing information
Follow these steps to have all refunds or rebates deposited directly into your accounts identified in Part B.
The account or accounts you identify must be in the name of the business identified in Part A, and hold Canadian funds at a financial institution in Canada.
If we cannot deposit funds into the account that you identified, we will mail a cheque to you at the address we have on file.
We will continue to send you refunds and rebates by cheque until we process your form.
For more information, go to canada.ca/cra-direct-deposit or call 1-800-959-5525.
Step 1: Choose one of the following two options:
Option 1. All amounts from all program accounts into one bank account.
Fill in this option to have all refunds and rebates from all program accounts, including the primary account and all division or branch accounts,
deposited directly into one bank account. You must then complete steps 3 and 4.
Option 2. Amounts from specific program accounts into specific bank accounts.
Fill in this option to have refunds or rebates for one or more specific program accounts deposited into a specific bank account. Write the last four
digits, or write two letters and the last four digits of the program account in the spaces provided as the case may be.
You must then complete steps 2, 3, and 4.
If there is not enough space on this form to add all the program accounts and bank accounts, tick the appropriate box, then complete and attach
another Form RC366 to your application.
If you have four RP program accounts, enter the first RP account in the space provided for RP accounts and tick the box "More RP accounts below
or attached". Write the second and third program accounts in the spaces provided under "Other program accounts" and tick the box "More accounts
below or attached". Fill out another Form RC366 for the fourth RP program account and attach the two forms to your application.
Step 3: Tick the appropriate box to either start direct deposit or change your direct deposit information.
Step 4: To start or change direct deposit, fill in where you want the refunds or rebates deposited. To change direct deposit, fill in your old banking
information that exactly matches CRA records below the new banking information. Write the branch number, the institution number, and your
complete bank account number. You can find these numbers in your passbook, on your bank statement, or on a personal deposit slip or cheque, or
you can get them from your financial institution.
Cheque number (do not write this number)
Branch number (5 digits)
Institution number (3 digits)
Bank account number (maximum 12 digits)
Otherwise, you can attach a blank cheque with the information encoded on it and write "VOID" across the front.
Part C – Certification
You must sign and date this form. The CRA must receive this form within six months of the date it was signed or it will not be processed. This form must
only be signed by an individual with proper authority for the business. For more information, read Part C on page 1.
Send this completed form to your tax centre. For more information on tax centres, go to canada.ca/tax-centres or canada.ca/cra-direct-deposit.
After your request has been processed you can view your direct deposit information and online transactions at canada.ca/my-cra-business-account.
Changing your information
After your request has been processed and the direct deposit starts, it will stay in effect until you change it.
You must fill in a new Form RC366, Direct Deposit Request for Businesses, to change any of the following:
the program accounts for which you want direct deposit
your financial institution number
the branch number of your financial institution
your bank account number
If your financial institution tells us of a change in your financial institution number, branch number, or account number, we may redirect payments according to
the information the institution gives us.