Registering a company with the CRA usually means obtaining a business number (BN) and opening the tax program accounts the company needs. It is separate from incorporating the company or registering a business name with a federal, provincial or territorial registry. Not every business needs every CRA program account.
Choose the right account
- BN: a nine-digit identifier for the business entity.
- GST/HST account: an RT program account for businesses that must register or choose to register when eligible.
- Payroll account: an RP program account if required for payroll deductions.
- Corporation income tax: an RC program account associated with corporate tax obligations.
A GST/HST account number combines the BN, RT and a four-digit reference. Having a BN alone does not mean the GST/HST account is active.
How to register with the CRA
- Have the company’s legal and operating names, structure, owner or director details, address, fiscal year-end and expected activities available. Use the existing BN if the entity already has one.
- Sign in to a CRA account and use Business Registration Online (BRO) to obtain a BN or add the program accounts you need.
- Review the account details, effective date and other entries; save or print the confirmation shown during the online session.
BRO has restrictions, including some non-resident ownership situations. The CRA specifies alternatives for those unable to use it. A sole proprietor with a temporary SIN beginning with 9 must use BRO, while directors, partners and trustees with that type of SIN use Form RC1. See CRA registration instructions for the current rules.
Does the company need GST/HST registration?
The ordinary small-supplier threshold is $30,000 of worldwide taxable supplies, including applicable supplies of associates. One-quarter and four-quarter tests have different effective dates and charging rules. Taxi and commercial rideshare operators must register regardless of that threshold. Eligible small suppliers can register voluntarily. See when to register and start charging.
For businesses administered by Revenu Québec, GST/HST and QST registration may be handled through Quebec rather than the usual CRA route. Check the relevant authority for the entity and account. Once registered, apply the rate required by the supply and place-of-supply rules and follow the separate seller disclosure and buyer ITC documentation requirements.
Related guides
Sources
Official guidance checked October 17, 2026.