*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. In print, tables are set-up in a columnar format, however, the format has been changed to a narrative set-up and are indicated by three backslashes at the beginning and at the end. *** RC1C (09) (Page 1 of 5) Canada Revenue Agency REQUEST FOR A BUSINESS NUMBER (BN) For Office use BN Complete this form to apply for a business number (BN). If you are a sole proprietor with more than one business, your BN will apply to all your businesses. All businesses have to complete parts A and F. For more information, see Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts. Please send this form to your nearest tax services office. To find the address, visit www.cra.gc.ca/contact. If you have questions, visit www.cra.gc.ca/bn, or call 1-800-959-5525. Note: If your business is in the province of Quebec and you want to register for the goods and services tax/harmonized sales tax (GST/HST), do not use this form. Contact Revenu Québec. However, if you want to register for any of the other three accounts listed below, complete the appropriate part indicated in the following instructions. - To open a GST/HST account, complete parts A, B and F. - To open a payroll account, complete parts A, C, and F. - To open an import/export account, complete parts A, D, and F. - To open a corporation income tax account, complete parts A, E, and F. Part A - General information A1 Ownership type and Operation type (enter an "x" to the applicable) Individual ^ Partnership ^ Trust ^ Corporation ^ Other (specify) ^ Are you incorporated? Yes or No.^ (All corporations have to provide a copy of the certificate of incorporation or amalgamation or complete the information requested in Part E). Tick the box (enter an "x" to the applicable) below that best describes your type of operation: Sole proprietor ^ Society ^ Employer of a domestic ^ Foster parent ^ Religious body ^ Hospital ^ Federal government (publicity funded) ^ Federal government (not publicly funded) ^ Provincial government ^ Municipal government ^ Financial institution ^ Employer-sponsored plan ^ Other government body ^ Strata condo corporation ^ Association ^ University/school ^ Union ^ Diplomat ^ A2 Owner(s) information - Complete this part to provide information for the individual owner, partner(s), corporation director(s), or officer(s) 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 individuals (sole proprietors) applying to register for a GST/HST account (Social Insurance Number Disclosure Regulations, Excise Tax Act). Social insurance number (SIN) (enter 9 digits) ^ First name ^ Last name ^ Title ^ Work phone number (including area code) ^ Work fax number ^ Occupation ^ Home phone number (including area code) ^ Home fax number ^ Cellular phone number ^ Pager number ^ Social insurance number (SIN) (enter 9 digits) ^ First name ^ Last name ^ Title ^ Work phone number (including area code) ^ Work fax number ^ Occupation ^ Home phone number (including area code) ^ Home fax number ^ Cellular phone number ^ Pager number ^ Contact Person - Please provide the name of a contact for registration purposes only (the contact name provided will not be considered an authorized representative). If you wish to authorize a representative to speak on your behalf about your BN program account(s), complete Form RC59, Business Consent form. For more information, see Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts. Title ^ First Name ^ Last name ^ Work phone number (including area code) ^ Work fax number ^ Cellular phone number ^ Pager number ^ RC1 E (09) (Page 2 of 5) A3 Identification of business Name ^ Physical business location ^ Postal or zip code ^ Mailing address (if different from the physical business location) c/o ^ Postal or zip code ^ Operating/Trading name ^ Language of preference English or French ^ Are you a third party requesting the registration? Yes or No. ^ (If Yes, enter your name and company name below) Your name: ^ Company name: ^ A4 Major business activity Clearly describe your major business activity. Give as much detail as possible using at least one noun, a verb, and an adjective. Example: Construction - Installing residential hardwood flooring. Major business activity ^ Specify up to three main products or services that you provide or contract, and the estimated percentage of revenue they each represent. (Main product or service and Percentage) ^ (Main product or service and Percentage) ^ (Main product or service and Percentage) ^ A5 GST/HST information - For more information, see Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts. Do you provide or plan to provide goods or services in Canada or to export outside Canada? Yes or No. ^ If no, you generally cannot register for GST/HST. However, certain businesses may be able to register. For details, see Pamphlet RC2. Are your annual worldwide GST/HST taxable sales, including those of any associates, more than $30,000? Yes or No. ^ If yes, you have to register for GST/HST. Note: Special rules apply to charities and public institutions. For details, see Pamphlet RC2. Are you a public service body (PSB) whose annual worldwide GST/HST taxable sales are more than $50,000? Yes or No. ^ If yes, you have to register for GST/HST. Note: Special rules apply to charities and public institutions. See Pamphlet RC2 for details. Are all the goods/services you sell/provide exempt from GST/HST? Yes or No. ^ If yes, you have to register for GST/HST regardless of your revenue. Do you operate a taxi or limousine service? Yes or No. ^ Are you an individual whose sole activity subject to GST/HST is from commercial rental income? Yes or No. ^ Are you a non-resident? Yes or No. ^ Are you a non-resident who charges admission directly to audiences at activities or events in Canada? Yes or No. ^ If yes, you have to register for GST/HST, regardless of your revenue. Do you want to register voluntarily? By registering voluntarily, you must begin to charge GST/HST and file returns even if your worldwide GST/HST taxable sales are $30,000 or less ($50,000 or less if you are a public service body). For details, see Pamphlet RC2. Yes or No. ^ RC1 E (09) (Page 3 of 5) Part B – GST/HST account information – Complete a separate form for each division of your corporation that requires a GST/HST account. B1 GST/HST account identification - If the information is the same as in Part A3, tick the box. (enter an "x") ^ Account name ^ Physical business location ^ Postal or zip code ^ Mailing address (if different from the physical business location) for GST/HST purposes c/o ^ Postal or zip code ^ B2 Filing information – For more information, see Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts. Enter the amount of your sales in Canada (dollar amount only) (If you have no sales enter $0) $^ Enter the amount of your worldwide sales (dollar amount only) (If you have no sales enter $0) $^ Enter the fiscal year-end for GST/HST purposes. If you do not enter a date, we will enter December 31. (Month/Day) ^ Do you want to make an election to change the fiscal year-end for GST/HST purposes? Yes or No. ^ If yes, enter the date you would like to use. (Month/Day) ^ Enter the effective date of registration for GST/HST purposes. (Year/Month/Day) ^ For information about when to register for GST/HST, see Pamphlet RC2. B3 Reporting period Unless you are a charity or a financial institution, we will assign you a reporting period based on your total annual GST/HST taxable sales in Canada (including those of your associates) for the preceeding year. If you do not have annual sales from the preceeding year, your sales are $0. If you want to elect for a different reporting period, your options, if any, are listed below. Please indicate in the right column which option you want to elect. For more information, see Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts. Reporting period election Select yes if you want to file more frequently than the reporting period assigned to you. Yes or No. ^ *** Transcriber's Note: In print, the following table was set-up as 3 columns, labelled as: Column 1: Total annual GST/HST taxable sales in Canada (including those of your associates); Column 2: Reporting period assigned to you, unless you choose to change it (see next column); Column 3: Options. Enter an "x" to the following option you want to elect. *** \\\ Option 1: ^ More than $6,000,000 Reporting period: Monthly Options: No options available Option 2: ^ More than $1,500,000 up to 6,000,000 Reporting period: Quarterly Options: Monthly ^ Option 3: ^ $1,500,000 or less Reporting period: Annual Options: Monthly or Quarterly ^ Option 4: ^ Charities Reporting period: Annual Options: Monthly or Quarterly ^ Option 5: ^ Financial Institutions Reporting period: Annual Options: Monthly or Quarterly ^ \\\ B4 Direct deposit information – The account holder identified below requests and authorizes the Minister of National Revenue to directly deposit into the Canadian financial institution's account identified below, amounts payable to the account holder under Part IX of the Excise Tax Act. Complete the information area below or attach a blank cheque and write "VOID" across the front. This method provides a faster, more convenient, and dependable way of receiving refunds. The CRA will deposit your GST/HST refund into your Canadian financial institution's bank account. Branch number (enter 5 digit number) ^ Institution number (enter 3 digit number) ^ Account number (enter 12 digit number) ^ Name(s) of account holder(s): ^ RC1 E (09) (Page 4 of 5) Part C – Payroll account information – Complete parts C1 and C2 if you need a payroll account. C1 Payroll account identification – If the information is the same as in Part A3, tick the box. (enter an "x") ^ Account name ^ Physical business location ^ Postal or zip code ^ Mailing address (if different from the physical business location) for payroll deduction purposes c/o ^ Postal or zip code ^ Language of preference English or French ^ C2 General information a) What type of payment are you making? (enter an "x" to the applicable) Payroll ^ Registered retirement savings plan ^ Registered retirement income fund ^ Other (specify) ^ b) How often will you pay your employees or payees? Please tick (enter an "x") the pay period(s) that apply. Daily ^ Weekly ^ Bi-weekly ^ Semi-monthly ^ Monthly ^ Annually ^ Other (specify) ^ c) Do you use a payroll service? Yes or No. ^ If yes, which one? (Enter name) ^ d) What is the maximum number of employees you expect to have working for you at any time in the next 12 months? ^ e) When will you make the first payment to your employees or payees? (Year/Month/Day) ^ f) Duration of business: Year round ^ Or Seasonal ^ If seasonal, tick (enter an "x") month(s) of operation: January ^ February ^ March ^ April ^ May ^ June ^ July ^ August ^ September ^ October ^ November ^ December ^ g) If the business is a corporation, is it a subsidiary or an affiliate of a foreign corporation? Yes or No. ^ If yes, enter country: ^ h) Are you a franchisee? Yes or No. ^ If yes, enter the name and country of the franchisor: ^ RC1E (09) (Page 5 of 5) Part D – Import/export account information – If you need an import/export account for commercial purposes (you do not need to register for an import/export account for personal importation), complete D1 and D2. Complete a separate form for each branch or division of your corporation that needs an import/export account for commercial purposes. D1 Import/export account identification – If the information is the same as in Part A3, tick the box. (enter an "x") ^ Account name ^ Physical business location ^ Postal or zip code ^ Mailing address (if different from the physical business location) for import/export purposes c/o ^ Postal or zip code ^ Language of preference French or English. ^ Do you want us to send you import/export account information? Yes or No. ^ D2 Import/export information Type of account: (enter an "x" to the applicable) 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 requested 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. $^ Part E – Corporation income tax account information – If you need a corporation income tax account, complete Part E1. If you have not provided your certificate of incorporation or amalgamation you have to complete Part E2. E1 Corporation income tax account identification – If the information is the same as in Part A3, tick the box. (enter an "x") ^ Name (as listed on your certificate of incorporation) ^ Physical business location ^ Postal or zip code ^ Mailing address (if different from the physical business location) c/o ^ Postal or zip code ^ Language of preference English or French. ^ E2 Complete this part if you have not provided a copy of your certificate of incorporation or amalgamation. Certificate number ^ Date of Incorporation (Year/Month/Day) ^ Date of Amalgamation (Year/Month/Day) ^ Jurisdiction Federal ^ Provincial (province) ^ Foreign (country) ^ Part F – Certification All businesses have to complete and sign this part. You are authorized to sign this form if you are an individual, a partner, an officer of your business or a corporation director. If the direct deposit Information is entered, an authorized representative may not sign this form. The person signing this form is the: (enter an "x" to the applicable) Owner ^ Partner ^ Corporation director ^ Officer ^ Authorized representative ^ I certify that the information given on this form is, to the best of my knowledge, true and complete. First and last names (print) ^ Title ^ Signature ^ Date (Year/Month/Day) ^