Form RC1 requests a Business Number (BN) and certain CRA program accounts, including a GST/HST account. It is a registration request, not a GST/HST return. Get the current RC1 from the CRA’s official form page, which offers a fillable PDF and a print version. To use the fillable version, CRA says to download it to your computer and open it in Acrobat Reader 10 or later rather than in the browser.
The instructions below describe the CRA form labelled RC1 E (11/2025), available on the form page when checked October 16, 2026. Read the instructions on the version you submit. CRA: current RC1 PDF
Choose a registration route
Eligible applicants can generally register through Business Registration Online (BRO), which requires a CRA account. The current RC1 says an applicant who cannot register online can send the form to the appropriate tax centre; the CRA mails the BN and/or account number and says processing and mail can take 30 days or more. Some non-residents can use a separate online route. CRA: RC1; CRA: GST/HST registration routes
A temporary social insurance number (SIN) beginning with 9 is not a universal reason to use RC1. CRA directs a sole proprietor with that SIN to use BRO for a GST/HST account, while directors, partners and trustees with that temporary SIN use RC1. Check your role and the current CRA route before applying.
Some cases use a different process. The RC1 itself says a business in Quebec registering for a GST/HST account should contact Revenu Québec rather than use RC1, subject to the selected-listed-financial-institution rules stated on the form. A non-resident required to use the simplified digital-economy GST/HST system should use that system’s registration process. CRA: RC1 instructions
What to prepare
Gather your legal and operating names, any existing nine-digit BN, ownership details, business physical and mailing addresses, major business activity and contact information. The form asks for owner information, the business’s main products or services, and estimated revenue shares. A physical address must be a physical business location; a PO box can be used as a mailing address where applicable.
For a GST/HST request, also determine Canadian and worldwide taxable revenue, the GST/HST fiscal year-end, the effective registration date and the reporting-period information requested in Part B. The form requires a SIN for a sole proprietor registering for GST/HST; a non-resident without a Canadian SIN leaves the SIN field blank as instructed. CRA: RC1, Parts A and B
How to complete the current form
- Select the request on page 1. Tick the BN and/or program-account boxes that apply. A GST/HST account is identified as RT.
- Complete Part A, general business information. The current form says every business completes this part. Enter ownership and owner details, legal and trade names, addresses, major business activity and the GST/HST questions that apply.
- Complete Part B for a GST/HST account. B1 identifies the account; B2 asks for taxable revenues, fiscal year-end and effective date; B3 asks for the applicable assigned reporting period and any eligible election to file more frequently. The effective date is determined by the registration rules, not simply the date you mail the application. For example, a taxable commercial ride-sharing or taxi operator must register even as a small supplier. CRA: registration and effective dates
- Complete other account sections only as applicable. The current form labels Part C payroll, Part D corporation income tax, Part E information returns and Part F charity. Follow its specific instructions: for example, it says Part D is unnecessary where federal or a participating provincial incorporation has already resulted in an assigned BN and corporation income-tax account.
- Complete and sign Part G, certification. The form says all businesses must complete and sign it; it lists the roles of people who may sign. A representative can sign where applicable.
If the GST/HST effective date in Part B2 is more than 30 days before your application date, the form asks for supporting information appropriate to the situation. For a required registration, it describes a spreadsheet, sales journal or similar evidence of when the threshold was crossed; for voluntary registration after charging tax it asks for invoices or other evidence as described on the form. CRA: current RC1, Part B
Where to send it and what comes next
Send the completed form to the tax centre indicated in the current CRA instructions. The form directs non-residents to the designated non-resident tax centre; do not assume a domestic mailing destination applies. The CRA explains that eligible applicants may submit the relevant registration form by mail or fax to the appropriate centre. Keep a copy and any submission confirmation. CRA: registration by mail or fax
A BN is nine digits. A GST/HST program account adds RT and a four-digit reference, for example 123456789 RT 0001 (illustration only). Retain the CRA confirmation and use your real account number on your records where required. Once registered, the business must meet its charging and filing obligations and may be eligible for ITCs. See the registration guide and filing guide. CRA: Business Number and program accounts
Sources checked October 16, 2026: the CRA RC1 form page, current RC1 PDF, and GST/HST registration page.
What does RC mean in a CRA account number?
RC identifies a corporation income-tax program account; RT identifies a GST/HST program account. These are different program identifiers attached to a business number, and having one does not by itself mean the other is registered. Check which account and period an instruction refers to before filing or paying. CRA: business-account services by program; CRA: change of legal status.
Sources for the added section checked October 17, 2026.