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Request for a Business Number
and Certain Program Accounts
FOR OFFICE USE
BN
Fill in this form to apply for a business number (BN) and to register for certain program accounts. If you operate more than one
business as a sole proprietor, your BN applies to all your businesses. Once filled in, send this form to the
Prince Edward Island Tax Centre or the Sudbury Tax Centre. The tax centres are listed at canada.ca/tax-centres.
For more information, go to canada.ca/business-number or call 1-800-959-5525.
Do not use this form if both of the following apply to you:
You are a selected listed financial institution (SLFI) for goods and services tax/harmonized sales tax (GST/HST)
purposes or Quebec sales tax (QST) purposes, or both
You want to register for GST/HST and QST purposes or you are already registered for GST/HST purposes and want to
register for QST purposes only.
Instead, use form RC7301, Request for a Business Number and Certain Program Accounts for Certain Selected Listed Financial
Institutions. For more information, including the definition of an SLFI for GST/HST and QST purposes,
go to canada.ca/gst-hst-financial-institutions
.
Note: If your business is in the province of Quebec and you are registering for a GST/HST program account, do not use this
form. Instead, contact Revenu Québec, unless you are an SLFI. If you are an SLFI and you are only registering for the
GST/HST program account that will not include QST information, use this form unless you are registering because you are
making or joining a consolidated filing election.
Register for a business number
I want to register for a business number (BN)
Part A
Register for program accounts
I want to register for the following program accounts (tick all that apply):
GST/HST (RT)
Part B
Payroll deductions (RP)
Part C
Corporation (RC)
Part D
Information return (RZ)
Part E
Import-export (RM)
Part F
Charity (RR)
Part G
Note:
You must have a BN if you only want to register for program accounts.
To register for additional payroll deductions, information return, import-export, or charity program accounts, fill in another
part C, E, F, or G, as applicable, of another form RC1 and attach it to this form.
You do not need to fill in Part D if you incorporated your business federally or with a province which has partnered with
the Canada Revenue Agency (CRA). If this is the case, a BN and a corporation income tax program account (RC) will be
automatically assigned to you by the CRA. For a list of the provinces that have partnered with the CRA,
go to canada.ca/business-number
and click on "When you need a business number or Canada Revenue Agency
program accounts." Then click on "Corporation income tax (RC)."
By giving us your email address, you are signing up to receive email notifications from the CRA. Once signed up, we
stop sending you most CRA mail on paper. Instead, we send you an email when notices, letters, and statements are
available in My Business Account. To register for My Business Account, go to canada.ca/my-cra-business-account
.
Based on your selections, please fill in the following parts:
Part A, General business information (all businesses must fill in this part)
Part B, Registering for a GST/HST program account (RT)
Part C, Registering for a payroll deductions program account (RP)
Part D, Registering for a corporation income tax program account (RC)
Part E, Registering for an information return program account (RZ)
Part F, Registering for an import-export program account (RM)
Part G, Requesting a charity program account (RR)
Part H, Certification (all businesses must fill in and sign this part)
Direct deposit
For more information, go to canada.ca/cra-direct-deposit.
RC1 E (19)
(Ce formulaire est disponible en français.)
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Part A – General business information
Part A1 – Ownership type and operation type
Indicate your ownership type (tick only one box):
Individual Partnership Trust Corporation Other (specify)
Are you incorporated?
Yes No
If yes, you have to provide one of the following (tick only one box):
a copy of the certificate of incorporation or amalgamation
the information requested in Part D
Tick the box below that best describes your type of operation (if none apply, leave this section blank):
Sole proprietor Federal government (publicly funded) Other government body
Society Federal government (not publicly funded) Strata condo corporation
Employer of a domestic Provincial government Association
Foster parent Municipal government University/school
Religious body Financial institution Union
Hospital Employer-sponsored plan Diplomat
Part A2 – Owners information
Enter information for the sole proprietor, or all partners, corporation directors, or officers of the business. If you need more
space, include the information on a separate piece of paper. The social insurance number (SIN) is mandatory for the sole
proprietor applying to register for a GST/HST program account (Social Insurance Number Disclosure Regulations, Excise Tax
Act).
You can authorize a representative to deal with the CRA about your BN program accounts
at canada.ca/taxes-representative-authorization
.
Note: Online access must be requested through My Business Account at canada.ca/my-cra-business-account
, Represent a
Client at canada.ca/taxes-representatives or by EFILE.
First name Last name
Social insurance number
Title
Work telephone number
Ext. Work fax number
Mobile number
Occupation
Home telephone number
Ext. Home fax number
First name
Last name
Social insurance number
Title
Work telephone number
Ext. Work fax number
Mobile number
Occupation
Home telephone number
Ext. Home fax number
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Part A – General business information (continued)
Part A3 – Business information
Business name (Legal name) Business number
Operating, trade, or partnership name (if different from business legal name). If you are a sole proprietor with more than one
business or if your business operates under more than one name, enter the names here. If you need more space, include the
information on a separate piece of paper.
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state
Country
Postal or ZIP code
Address of business records (if different from the physical business location)
City
Province, territory, or state
Country
Postal or ZIP code
Language of correspondence:
English French
Part A4 – Major business activity
Describe your major business activity with as much detail as possible. Use at least a noun, a verb, and an adjective to
describe your activity. Example: Residential construction – Installing hardwood flooring.
Note: Indicate if you are a listed financial institution or an SLFI for GST/HST purposes and a resident of Canada.
Specify up to 3 main products or services that you provide and the estimated percentage of revenue they each represent.
%
%
%
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Part A – General business information (continued)
Part A5 – GST/HST information
Do you provide or plan to provide property or services in Canada or to export outside Canada?
If no, you generally cannot register for GST/HST. However, certain businesses may be able to
register.
Yes No
Are your total annual revenues from your worldwide taxable supplies, including those of any
associates, more than $30,000? If yes, you must register for GST/HST, unless you are a non-
resident and do not carry on business in Canada for GST/HST purposes.
Note: Special rules apply to public service bodies.
Yes No
Are you a public service body whose total annual revenues from worldwide taxable supplies,
including those of any associates, are more than $50,000? If yes, you must register for GST/HST.
Note: Special rules apply to charities and public institutions with respect to the qualification of
these organizations as a small supplier.
Yes No
Are all the property and services you sell or provide exempt from GST/HST?
Note: In general, when you sell or provide only exempt property and services, you cannot register
for the GST/HST, unless you are a listed financial institution resident in Canada.
Yes No
Do you operate a taxi, commercial ride-sharing, or limousine service?
If yes, you must register for GST/HST, regardless of your revenue.
Yes No
Are you an individual whose sole activity subject to GST/HST is from commercial rental income?
Yes No
Are you a non-resident?
Yes No
Are you a non-resident who enters Canada to directly supply taxable admissions to a place of
amusement, a seminar, an activity, or an event held in Canada? If yes, you must register for
GST/HST, regardless of your revenue.
Yes No
Do you wish to register voluntarily? By registering voluntarily, you must begin to charge GST/HST
on your taxable supplies, other than zero-rated supplies, made in Canada and file returns even if
your total annual revenues from your worldwide taxable supplies are $30,000 or less ($50,000 or
less if you are a public service body).
Yes No
Are you an SLFI that is required to be registered for GST/HST because you are making a reporting
entity election or a tax adjustment transfer election, and you are not making a consolidated filing
election or electing to be added to an existing consolidated filing election?
Yes No
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Part B – Registering for a GST/HST program account (RT)
If you want to register for a separate GST/HST program account for a branch or division of a head office, fill in form GST10,
Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or
Divisions.
Note: More information must be provided if the effective date of registration indicated below is more than 30 days before the
date of application for registration. Usually, depending on the business's situation, you must provide one of the following:
sale invoices or other documents proving that the business began charging the GST/HST on the effective date entered
on this form if you are voluntarily registering for the GST/HST
a document (a balance sheet, a financial statement, or an information slip) proving that the business is required to
register for GST/HST purposes because its revenues from taxable supplies, including zero-rated supplies, exceeded
$30,000 (or $50,000 for a public service body) over the last four calendar quarters or in a single calendar quarter
Part B1 – GST/HST program account identification
If the information is the same as in Part A3, tick this box.
If you want to use a separate name for this program account, enter the name.
Email address (for information on how we will use your email address, see page 1)
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location) for GST/HST purposes
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
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Part B – Registering for a GST/HST program account (RT) (continued)
Part B2 – Filing information
Enter the total annual revenue from your taxable supplies in Canada (dollar amount only — if you have no revenues, enter "0").
$
Enter the total annual revenue from your worldwide taxable supplies (dollar amount only — if you have no revenues, enter "0").
$
Enter the fiscal year-end for GST/HST purposes. If you do not enter a date, we will enter December 31.
Date (MMDD)
Do you want to make an election to change the fiscal year-end for GST/HST purposes?
Yes No
If yes, enter the date you would like to use.
Date (MMDD)
Enter the effective date of registration for GST/HST purposes.
Date (YYYYMMDD)
Part B3 – Reporting period
Unless you are a charity or a listed financial institution* (other than a deemed listed financial institution), we will assign you a
reporting period based on your total annual revenues from GST/HST taxable supplies made in Canada (including those of
your associates) for the preceding year. Tick the box in the left column that applies to you. If you want to elect to have a
different reporting period than the one that would be assigned to you, your options are listed below. Tick the box in the right
column that applies to you.
Reporting period election
Tick yes if you want to file more frequently than the reporting period that would be assigned to you.
Yes No
Total annual revenue from
taxable supplies in Canada
(including those of your associates)
Reporting period assigned to you,
unless you choose to change it
(see next column)
Reporting period options
More than $6,000,000
Monthly No options available
More than $1,500,000
up to $6,000,000
Quarterly
Monthly
$1,500,000 or less
Annual
or
Monthly Quarterly
Charity Annual
or
Monthly
Quarterly
Listed financial institution Annual
or
Monthly
Quarterly**
*
Other than persons who are deemed to be a listed financial institution because a section 150 election is in effect to deem
certain taxable supplies to be exempt supplies of financial services.
**
Only available if your total annual GST/HST taxable supplies in Canada (including those of your associates) do not exceed
$6 million.
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Part C – Registering for a payroll deductions program account (RP)
Fill in parts C1 and C2 if you need a payroll deductions program account.
Fill in a separate RC1 form for each division of your business that requires a payroll deductions program account.
Part C1 – Payroll deductions program account identification
If the information is the same as in Part A3, tick this box.
If you want to use a separate name for this program account, enter the name. For example, a section or a division name.
Email address (for information on how we will use your email address, see page 1)
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
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Part C – Registering for a payroll deductions program account (RP) (continued)
Part C2 – General information
What type of payment will you be making?
Payroll deductions Registered retirement savings plan
Registered retirement income fund Other (specify)
How often will you pay your employees or payees? Please tick the pay periods that apply.
Daily Weekly Bi-weekly Semi-monthly
Monthly Annually Other (specify)
What is the maximum number of employees you expect to have working
for you at any time in the next 12 months?
What is the expected total of employee salaries for the next 12 months?
When will you make the first payment to your employees or payees?
Date (YYYYMMDD)
Duration of business:
Year-round Seasonal
If seasonal, tick month(s) of operation:
J F M A M J J A S O N D
If the business is a corporation, is it a subsidiary or an affiliate of a foreign corporation?
Yes No
If yes, enter the country:
Are you a franchisee?
Yes No
If yes, enter the name and country of the franchisor:
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Part D Registering for a corporation income tax program account (RC)
If you need a corporation income tax program account, fill in Part D1.
Part D1 – Corporation program account identification
If the information is the same as in Part A3, tick this box.
Name (as listed on your certificate of incorporation)
Email address (for information on how we will use your email address, see page 1)
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
Part D2 – Canadian certificate of incorporation or amalgamation
If you have not provided a copy of your certificate of incorporation or amalgamation you must fill in parts D2 and D3.
Certificate number:
Date of incorporation
Date (YYYYMMDD)
Date of amalgamation
Note: If you are a non-resident corporation that has incorporated outside of Canada, you must provide us with a copy of your
certificate of incorporation or amalgamation.
Part D3 – Indicate the jurisdiction of your business
Federal
Provincial (province or territory)
Foreign (country or state)
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Part E Registering for an information return program account (RZ)
Part E1 – Information return program account identification
If the information is the same as in Part A3, tick this box.
If you want to use a separate name for this program account, enter the name. For example, a section or a division name.
Email address (for information on how we will use your email address, see page 1)
Physical business location City
Province, territory, or state
Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
Part E2 – Information return program account details
Program account type – select only one. If you need more than one program account type, fill in another part E on another form
RC1 and attach it to this form:
Program account
types
Information returns requiring an RZ account
T5 group
T5 – Return of Investment Income
T5007 – Return of Benefits
T5008 – Return of Security Transactions
T2202 – Tuition and Enrolment Certificate
RRSP – Contribution Receipts
PRPP – Pooled Registered Pension Plan (PRPP)
RRSP and RRIF Non-Qualified Investments
SAFER – Manitoba Shelter Allowance for Elderly Renters
Part XVIII Information Return – International Exchange of Information on Financial Accounts
Part XIX Information Return – International Exchange of Information on Financial Accounts
TFSA
TFSA – Tax-Free Savings Account
T5018
T5018 – Contract Payment Reporting
Partnerships
T5013 – Partnership Information Return
T106 – Information Return of Non-Arm's Length Transactions with Non-Residents (only if filed by a
partnership)
T1134 – Information Return Relating to Controlled and Not-Controlled Foreign Affiliates (2011 and
later taxation years—only if filed by a partnership)
Enter the effective date of registration for the information return program account.
Date (YYYYMMDD)
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Part F – Registering for an import-export program account (RM)
If you need an import-export program account for commercial purposes (you do not need to register for an import-export program
account for personal importation), fill in parts F1 and F2.
Fill in a separate RC1 form for each branch or division of your business that needs an import-export program account for
commercial purposes.
Part F1 – Import-export program account identification
If the information is the same as in Part A3, tick this box.
If you want to use a separate name for this program account, enter the name. For example, a section or a division name.
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
Part F2 – Import-export information
Type of account:
Importer Exporter Both Importer-exporter Meeting, convention, and incentive travel
If you are applying for an exporter account, you must enter all of the following information:
Enter the type of goods you are or will be exporting:
Enter the estimated annual value of goods you are or will be exporting:
Enter the effective date of registration for the import-export program account.
Date (YYYYMMDD)
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Part G – Requesting a charity program account (RR)
Part G1 – Charity program account identification
If the information is the same as in Part A3, tick this box.
If you are an internal division, provide your section or division name.
Email address (for information on how we will use your email address, see page 1)
Physical business location City
Province, territory, or state Country
Postal or ZIP code
Mailing address (if different from the physical business location)
City
Province, territory, or state Country
Postal or ZIP code
Books and records address
City
Province, territory, or state Country
Postal or ZIP code
Language of correspondence:
English French
Part G2 – Charity information
Program account type – select only one.
Charity
Canadian amateur athletic association (CAAA)
National arts service organization (NASO)
Note:
Having an RR program account does not mean you are a registered charity, a registered CAAA or a registered NASO.
Before you can operate as a registered charity, a registered CAAA or a registered NASO, you must apply under the
Income Tax Act and be approved by the CRA.
Even if a NASO has an RR program account and is registered by the CRA under the Income Tax Act, it will not be
considered a charity for GST/HST purposes. However, a registered CAAA is a charity for GST/HST purposes.
To complete the application process, you must add your new program account to your Business Number profile. To do this, log
into the CRA's My Business Account service and submit your online application for registration in the "Registered Charity"
section.
Enter the effective date of registration for the charity program account.
Date (YYYYMMDD)
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Part H Certification
All businesses must fill in and sign this part in order for the form to be processed. After you register your program account we
may contact you to confirm the information you provided. At that time we may ask you to provide more information. We can
serve you better when you have complete and valid information on file for your business.
Note: Provide the name and social insurance number (SIN) of one of the following: owner, partner, or corporate director. The
SIN is mandatory for individuals (sole proprietors) applying to register for a GST/HST program account (Social
Insurance Number Disclosure Regulations, Excise Tax Act).
Social insurance number
First name:
Last name:
The individual signing this form is (tick only one box):
an owner a partner of a partnership
a corporate director a corporate officer
an officer of a non-profit organization a trustee of a trust
a third party requestor
First name Last name
Title Telephone number
I certify that the information given on this form is correct and complete.
Signature
Date (YYYYMMDD)
To administer tax, benefits, rebates, elections, and related programs, personal information is collected under the following Acts:
Income Tax Act
Excise Tax Act
Customs Act
And other legislation
It may also be used for any purpose related to the enforcement of the aforementioned acts, such as audit, compliance and
collection activities. It may be shared or verified with other federal, provincial, territorial or foreign government institutions to
the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. The
social insurance number is collected under section 237 of the Income Tax Act and is used for identification purposes. Under
the Privacy Act, individuals have the right to access, or request correction of, their personal information, or to file a complaint
with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information
Bank CRA PPU 223 on Info Source at canada.ca/cra-info-source
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