The Business Number and Your Canada Revenue Agency Program Accounts

RC2(E) Rev. 11

If you have a visual impairment, you can get our publications in braille, large print, etext (CD), or MP3. For more information go to About multiple formats or call 1-800-959-2221.

The term income tax return used in this guide has the same meaning as income tax and benefit return.

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Table of contents

• Before you start
• What is a business number (BN)?
• How a BN works
• Who will get a BN?
• What you need to know before registering for a BN
• How to register for a BN
  • Doing business in Quebec
• Completing Form RC1, Request for a Business Number (BN)
  • General information (Part A of the form)
    • Part A1 – Ownership type and Operation type
    • Part A2 – Owner(s) information
    • Part A3 – Identification of business
    • Part A4 – Major business activity
    • Part A5 – GST/HST information
    • Goods and services taxable at 5%, 12%, 13% or 15%
    • Zero-rated (0%) goods and services
    • Exempt goods and services
    • Do you have to register for GST/HST?
    • Voluntary registration
    • Small supplier calculation
    • Other cases for voluntary registration
    • Special rules for charities and public institutions
    • Non-resident security
  • Registering for a GST/HST account (Part B of the form)
    • Part B2 – Filing information
    • Part B3 – Reporting period
    • Part B4 – Direct deposit information          
  • Registering for a payroll account (Part C of the form)
    • Employers
    • Persons paying for Services performed in Canada
    • Trustees and administrators
  • Registering for an import/export account (Part D of the form)
  • Registering for a corporation income tax account (Part E of the form)
• What happens after you register?
  • GST/HST
  • Payroll
  • Import/export
  • Corporation income tax
  • Accessing your business number program account information online
  • Authorizing your representatives (including your employees)
  • Changing owners, partners, directors, and officers
• For more information
  • Do you need more information?
  • Forms and publications
  • My Business Account
  • Electronic payments
  • Our service complaint process
  • Your opinion counts

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Before you start

Is this booklet for you?

This booklet will help you get a business number (BN) if you need one or more of the following Canada Revenue Agency (CRA) program accounts:

• goods and services tax/harmonized sales tax (GST/HST);
• payroll;
• import/export; or
• corporation income tax.

Information updates and changes

If any basic information about your business changes, such as the address or telephone number, call 1‑800‑959‑5525 for all your CRA program accounts.

What is a business number (BN)?

A business number (BN) is a nine-digit number that the Canada Revenue Agency will assign to a business (or other organization such as a charity) for tax matters related to business in Canada. Having a BN lets businesses and other organizations simplify their dealings with each other, as well as with all levels of the public sector. The BN is based on the idea that each organization has one number.

The major program accounts registered by the CRA are:

• goods and services tax/harmonized sales tax (GST/HST);
• payroll;
• import/export; and
• corporation income tax.

Note
There are other types of CRA program accounts that the BN does not yet include. You can find out about these other program accounts and register for them by calling us at 1-800-959-5525.

The BN is the main business account identifier used for an ever-increasing number of provincial programs. The CRA has forged partnerships and working relationships involving the BN with the provinces of British Columbia, Ontario, Nova Scotia, New Brunswick, and Manitoba. The CRA’s Business Registration Online service has a complete listing of all such programs at: Business Registration Online

You can register for provincial programs through CRA’s Business Registration Online service or you can register via the provincial Web site.

How a BN works

The BN is a nine-digit business identifier. The program account number consists of three parts—the BN, a two letter program identifier and a four digit reference number. The entire program account number has 15 characters:

• nine digit BN to identify the business; and
• two letters and four digits to identify each account a business may have.

For example, if you had a second payroll account number, it could look like this:

Program account number
1	2	3	4	5	6	7	8	9		R	P	0	0	0	2
Business number (BN)										Program identifier		Reference number
The nine digits represent your BN. They identify your business. Your BN is unique. It will stay the same no matter how many or what types of accounts that you have with the Canada Revenue Agency.										The two letters identify the type of account; in this case, a payroll account. The letters and accounts they identify are: RC - Corporation income tax RM - Import/export RP - Payroll RT - GST/HST The last four digits are the reference number.

It is important to show which account you want to access by providing the two-letter program identifier and the four-digit reference number with your BN. For example, when you make payments, the money will go to the account you designate using the two-letter program identifier and the four-digit reference number. This also applies to any transaction on your accounts — the two letters tell us which account you want to access.

Although you may not need more than one account of the same type now, you should set up your computer systems, forms, and records to handle all 15 characters in case you open more accounts later.

Note
You can register your new business for the four major program accounts at the same time. If your business expands, you may need to open more accounts. For instance, if you open offices in different cities across the country, you may have separate payroll offices in each city, and you will need more payroll accounts. Each payroll office will have the same BN and program identifier, but a different four-digit reference number. Once you have a BN, opening more accounts can be done quickly.

Who will get a BN?

Each sole proprietor, partnership, or corporation will get one BN. Sole proprietors will get one BN for all of their businesses (except any business that is registered under a partnership, trust, or corporation).

Organizations such as trusts, clubs, and charities, may also get a BN, if, for example, they have to register for GST/HST. As well, a trustee or administrator of a registered retirement savings plan or a registered retirement income fund who has to open a payroll deductions account will need a BN.

Note
If you change the legal basis under which you carry on business (for example, your unincorporated business becomes a corporation, or your corporation merges with one or more corporations to form a new corporation), you will need a new BN. When this occurs, call 1-800-959-5525.

What you need to know before registering for a BN

Before registering for a BN, you should make some important decisions about the business you plan to operate. For instance, you should know the name of the business, its physical location, its legal structure (for example, sole proprietorship, partnership, or corporation) and its fiscal year-end. You also need to know the sales of your business. You will need this information to register for a BN.

In considering when to register, you should keep several factors in mind. One of these is your legal obligations (for example, when you register for GST/HST depends on the nature of your business and its sales). You should also consider the advantages of registering, such as the ability to claim input tax credits for the GST/HST you pay on your business’s start-up expenses. Opening an import/export account before you are ready to import or export goods into Canada will avoid delays at the port of entry. You should open a payroll account as soon as you know when you will have employees so that you can make regular deductions for them and remit tax and other amounts on time.

Opening CRA program accounts is the first step in a process that requires you to remit tax and other amounts, file returns, and meet other obligations. For this reason, you should open your CRA program accounts when you are close to starting your operations.

Note
If you are a sole proprietor or a partner in a partnership, you will continue to use your social insurance number (SIN) to file your individual income tax return, even though you may have a BN for your GST/HST, payroll, and import/export accounts.

How to register for a BN

You can register for a BN and your CRA program accounts in any of the following four ways:

• by Internet (Business Registration Online);
• by telephone at 1-800-959-5525;
• by mail; or
• by fax.

Registering electronically through Business Registration Online has many benefits:

One-stop service – Businesses can register online for key programs with more than one level of government in the same session. This saves time and duplicated effort.

Convenient – Service is available from your home and office anywhere in Canada well outside normal business hours, and on Saturdays.

Easy-to-use – Questions guide you through the registration process. Helpful features such as pop-up messages are displayed when missing or incorrect information is entered. Also, there is a toll-free help desk telephone number available.

Secure – State-of-the-art encryption and security procedures allow you to follow steps that further protect your private information.

To register online or to find out more about online registration, go to Business Registration Online.

If you are registering by telephone, be ready to answer all the questions in Part A of Form RC1, Request for a Business Number (BN), and any other questions in the rest of the form that relate to the program accounts you want to open.

If you are registering by mail or by fax, complete Form RC1. To get the address of the tax centre closest to you, go to Tax Centres. We can only ensure the confidentiality of your registration information from the time we receive it.

Doing business in Quebec

If your business is in Quebec, a BN includes your GST/HST accounts. Revenu Québec administers GST/HST for the CRA. If you plan to register only for GST/HST and your business is in Quebec, you do not need to contact the CRA to register. For more information, contact Revenu Québec at the following address:

Revenu Québec
3800, rue de Marly
Québec QC  G1X 4A5

Telephone: 1-800-567-4692
Outside Canada: 1-514-873-4692

If you register for a GST/HST account with Revenu Québec, before you register for a BN with CRA, we will use the BN you are given when you receive your GST/HST account number.

If you open a GST/HST account after you register for a BN with the CRA, please provide Revenu Québec with your existing BN so that they may add the GST/HST account number to it.

Note
To register for your other accounts, (for example, payroll, import/export, and corporation income tax), you can register online, or you can complete Form RC1, Request for a Business Number (BN), and send it to us by mail or fax. You can also call us at 1-800-959-5525 with your registration information.

Completing Form RC1, Request for a Business Number (BN)

If you have made some basic decisions about your business, such as the name, location, legal structure, and fiscal year-end, you are probably ready to begin your business’s operations. Once you have considered your legal responsibilities and the factors involved in opening any of the CRA’s major business program accounts, you should be ready to apply for a BN.

If you decide you need a BN and are not registering online, you will have to complete Form RC1, Request for a Business Number (BN). The following information will help you decide which program accounts you need and help you complete the form. All businesses have to complete boxes A1 to A5 of Part A and sign the certification in Part F. You will also have to complete parts B, C, D, or E of the form depending on the type of program accounts you need to open.

General information
(Part A of the form)

Part A helps identify your business and the nature of its activities.

Part A1 - Ownership type and Operation type

This section is used to indicate the type of business you will operate and the type of owner. Choose the ownership type that represents your business. All corporations have to provide a copy of the certificate of incorporation or amalgamation or complete Part E2 providing their certificate number, date of incorporation or date of amalgamation and jurisdiction (federal, provincial, foreign). If your business does not match any of the ownership types listed, choose “Other” and describe your business.

Choose the operation type that best describes the type of business you have. If none apply, leave this section blank.

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 before we can assign you a BN. You must also provide us with documentation regarding any amendments that may have taken place.

Part A2 - Owner(s) information

Enter the information for all owners. If you need more space than the form provides, add a separate sheet with the information. This part will let us know who owns the business and who may provide authorization to a representative to speak for the business.

Note
Giving a social insurance number is mandatory only for individuals (sole proprietors) applying for a GST/HST account (Social Insurance Number Disclosure Regulations, Excise Tax Act). All owners who provide their social insurance number can register for my My Business Account service to access and manage their BN program account information online.

Part A3 - Identification of business

Give the name that the business will use during its operation as well as its physical location and mailing address. Enter an operating or trading name of the business, if applicable, and your choice of language for correspondence.

Part A4 - Major business activity

Enter your major business activity, and give as much detail as possible. You have to list the products you will sell and estimate the percentage of revenues each product represents. For example, a new art store may estimate revenues of 60% for framed paintings (including original works and prints), 30% for framing services, and 10% for art supplies.

Part A5 - GST/HST information

Everyone has to complete Part A5. If you need a GST/HST account, also complete Part B of the form.

If your business is in Quebec, see Doing business in Quebec.

Note
There may be circumstances where you have to determine whether you are self-employed or an employee before registering for GST/HST. For example, a real estate agent who earns a commission for sales while working for a known real estate agency may be an employee and not have to register. A quick test would be to determine whether an employer withholds payroll deductions. If you are not sure whether you are an employee or self-employed person, see Guide RC4110, Employee or Self-Employed? or call us at 1-800-959-5525.

Before you complete this section of the form, you need to know basic information about your obligations and entitlements for GST/HST.

Most businesses that sell or provide taxable goods and services in Canada need a GST/HST account. Taxable goods and services are goods and services that are taxable at 5% GST, 12%, 13%, 15% HST (depending on the province), or 0% (zero-rated). This does not include those that are exempt.

Goods and services taxable at 5%, 12%, 13% or 15%

If you are a GST/HST registrant and you provide goods and services that are taxable at 5%, 12%, 13% or 15%, you have to charge GST/HST to your clients. You can also claim input tax credits to recover the GST/HST you pay or owe on goods and services you consume, use, or supply in your commercial activities.

Examples of goods and services taxable at 5%, 12%, 13% or 15% include:

• commercial rent;
• sales and leases of automobiles;
• gasoline;
• clothing and footwear;
• legal and accounting fees;
• hotel accommodation; and
• advertising.

Zero-rated (0%) goods and services

If you are a GST/HST registrant and you provide zero-rated goods and services, you do not charge GST/HST to your clients but you can claim input tax credits.

Zero-rated goods and services include:

• basic groceries such as milk, bread, and vegetables;
• certain prescription drugs and medical devices;
• most farm products and livestock;
• most fishery products; and
• exports (most goods and services taxable at 5%, 12%, 13% or 15% in Canada are zero rated when exported).

Exempt goods and services

When you provide exempt goods and services, you do not charge GST/HST to your clients and you cannot claim input tax credits. In general, when you provide only exempt goods and services, you cannot register for GST/HST.

Examples of exempt goods and services include:

• long-term residential rents of one month or more, and residential condominium fees;
• day-care services provided mainly to children 14 years old and younger;
• most medical and dental services;
• most financial services; and
• legal aid services.

Do you have to register for GST/HST?

You have to register for GST/HST if you are in one of the following situations:

• You are an operator of a taxi or limousine service or you are a self-employed independent taxi or limousine driver (regardless of your revenues).
• Your worldwide revenues (and those of your associates) from taxable goods and services were more than $30,000 in your last four consecutive calendar quarters or in any calendar quarter. If you are a public service body (charity, non-profit organization, municipality, public college, university, school authority, or hospital authority), this limit is $50,000. Special rules that apply to charities and public institutions. For more information on how to calculate the $30,000 or $50,000 limit, see the Small supplier calculation.
• You are a non-resident who enters Canada to charge admission directly (the admissions are not made by a resident promoter or ticket agent) to audiences at activities or events in Canada. This rule does not apply if the admissions relate to a convention in which at least 75% of the attendees are non-residents of Canada.
• You solicit orders in Canada for prescribed goods to be sent to Canada by mail or courier, and your worldwide taxable sales (and those of your associates) were more than $30,000 over the last four consecutive calendar quarters or in any calendar quarter ($50,000 if you are a public service body). Prescribed goods include printed materials such as books, newspapers, periodicals, and magazines, and audio recordings that relate to these publications and that accompany the publications when they are sent to Canada.

Voluntary registration

Generally, you do not have to register for GST/HST if your worldwide revenues from taxable goods and services are $30,000 ($50,000 for public service bodies) or less. If you do not exceed these limits, you are considered a small supplier. However, if you make taxable supplies of goods and services, you can register voluntarily. You may want to do so for the following reasons:

• You want to claim input tax credits to recover the GST/HST you pay or owe on your business purchases.
• You are starting your business activities and you want to register before your total worldwide revenues of taxable goods and services exceed $30,000 ($50,000 for a public service body).
• Your clients only do business with registered businesses.

If you decide to register voluntarily, you have to charge, collect, and remit GST/HST on your sales of goods and services that are taxable at 5%, 12%, 13% or 15%. You will also have to file GST/HST returns regularly.

Note
If you decide to register voluntarily, you have to stay registered for at least one year before you can cancel your registration (unless you decide to close your business or you stop your commercial activities).

Small supplier calculation

In your calculation to determine if you are a small supplier, you have to include your worldwide revenues from your sales of goods and services that are taxable at 5%, 12%, 13%, 15%, and 0% (zero-rated). You also have to include such revenues of all your associates. You have to exclude financial services, goodwill, and sales of capital property. The following examples explain how to calculate the limit to determine if you are a small supplier.

Other cases for voluntary registration

You might also be able to register voluntarily if you are in one of the following situations:

• You are a non-resident who carries on business outside Canada and you regularly solicit orders for goods to be delivered in or exported to Canada.
• You are a non-resident who carries on business outside Canada and you enter into an agreement to perform services in Canada, to supply intangible property to be used in Canada or that relates to real property situated in Canada, to goods situated in Canada, or to services to be performed in Canada.
• You are a listed financial institution and you are a resident of Canada.
• You are a corporation resident in Canada, and you:
  • own shares or hold debts of a related corporation; or
  • are acquiring or are proposing to acquire at least 90% of the issued and outstanding shares of another corporation, having full voting rights under all circumstances.
• In either scenario, 90% or more of the property of the other corporation for the purposes of section 186 of the Income Tax Act had to be acquired by that corporation for consumption, use, or supply only in its commercial activities.
• You are a corporation resident in Canada that satisfies the definition of “temporary member” in subsection 156(1) of the Income Tax Act for the purposes of the election for nil consideration, except that you are not a registrant.

Special rules for charities and public institutions

A charity is a registered charity or a registered Canadian amateur athletic association under the Income Tax Act. A public institution is a charity that is also a school authority, public college, university, hospital authority, or local authority determined to be a municipality. Charities and public institutions qualify as small suppliers if they meet either of the following tests:

• the $50,000 small supplier limit (as explained earlier); or
• the $250,000 gross revenue test. For more information on the $250,000 gross revenue limit, see Guide RC4082, GST/HST Information for Charities.

Non-resident security

In general, non-residents who do not have a permanent establishment in Canada and who register for GST/HST have to provide security. For more information on security, see Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Registering for a GST/HST account
(Part B of the form)

If, after completing Part A5, you determine that you have to register for GST/HST or you want to register voluntarily, complete Part B of the form.

Part B2 - Filing information

In the second section of Part B2, enter the amount of your total sales in Canada of taxable goods and services in your previous fiscal year, including those of your associates. Do not include zero-rated exports and financial services, taxable sales of capital real property, or goodwill. If you need help to determine if you are associated to another person, call 1-800-959-5525. If you don’t have any sales, enter $0.

Enter the amount of your worldwide sales of taxable goods and services in your last four consecutive calendar quarters or in any calendar quarter in the third section. Your worldwide sales determine whether you have to be registered, while the amount of your sales in Canada will determine your reporting periods and how frequently you have to file.

Enter your fiscal year-end in the third section of Part B2.

• For a sole proprietorship or a partnership, a fiscal year for GST/HST generally ends on December 31 unless the business elects to use a different date during the calendar year.
• For a corporation, the fiscal year for GST/HST is the corporation's tax year. If a corporation has a non-calendar tax year, it can elect to use a calendar year as its GST/HST fiscal year. If the corporation's tax year-end has not been determined, we will enter December 31.

To change the fiscal year-end of your business for GST/HST purposes, answer yes to the question in the fourth section and enter the new fiscal year-end date you would like to use.

After you create your GST/HST account, you can change your GST/HST fiscal year-end by filing Form GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year.

Enter the effective date of registration in the last section of Part B2. The effective date of registration for GST/HST is important because it helps set up your reporting requirements, and it establishes the date that you become both liable to collect GST/HST and eligible to claim input tax credits.

If you register on a voluntary basis, you can leave this section blank, and we will enter the date we process your request for a GST/HST account as the effective date. You can, however, choose a later date (for example, if you have not yet set up your business).

If you have to register for GST/HST, your effective date is determined as follows:

1. If, during the four most recent consecutive calendar quarters, your GST/HST taxable sales are more than $30,000 ($50,000 if you are a public service body), your effective date is the date you make your first taxable sale in Canada after the month following the calendar quarter in which your sales were more than $30,000 (or $50,000).

   Example
   Suppose your sales for the four consecutive calendar quarters ending on December 31, 2010, were more than $30,000 on December 10, 2010. You then make taxable sales (in Canada) on January 15, 2011, and February 10, 2011. Your effective date of registration would be February 10, 2011.

2. If, in any quarter, your GST/HST taxable sales are more than $30,000 (or $50,000 if you are a public service body), either as a result of one sale or cumulative sales in the same calendar quarter, the effective date is the date the transaction occurred that made your sales more than $30,000 (or $50,000).

   Example
   If your sales were more than $30,000 in a quarter, and you made the sale that put you over $30,000 on November 10, 2010, your effective date of registration would be November 10, 2010, and the sale that put you over the limit would be taxable.

Depending on your situation, you may have to register for GST/HST regardless of your GST/HST taxable sales. If so, your effective date of registration is the date you began to provide the GST/HST taxable goods and services. If you are an operator of a taxi or limousine service, the effective date is the date you began to operate the service. For non residents who charge admission directly to audiences, the effective date is the first date an admission is charged.

Part B3 - Reporting period

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 preceding year. This amount determines how often you will have to file your GST/HST returns. In this calculation, include your total taxable sales of goods and services made in Canada, including those of your associates. Do not include zero rated exports and financial services, taxable sales of capital real property, or goodwill. The following chart shows the assigned reporting periods based on your revenues and the options available. If you want to change your assigned period, complete the “Options” section in Part B3, or call 1-800-959-5525.

We assign an annual reporting period to most financial institutions and to charities, regardless of their revenues.

Part B4 - Direct deposit information

Registrants who choose this option will have their refund deposited into their chosen account at their Canadian financial institution. The refund will be deposited on the same day that the cheque would have been mailed. Direct deposit is a confidential, convenient, and dependable way of receiving a refund. Registrants receive the benefit of the direct deposit payment on the payment date of the refund.

Direct deposit also reduces the possibility of lost, stolen, or destroyed cheques as well as other possible delays that can occur with regular mail. GST/HST registrants can choose to have their refund and rebate payments deposited in their account at any bank, trust company, credit union, or other registered financial institution in Canada. The account identified has to hold Canadian funds.

Registrants who choose this option must provide the Canadian financial institution’s branch number, institution number, account number, and the name(s) of the account holder(s). Businesses can view their direct deposit information and access other account information at My Business Account.

Registering for a payroll account
(Part C of the form)

Most employers, trustees, and administrators need a payroll account.

Employers

You are an employer if you:

• pay a salary, wages (including advances), bonuses, vacation pay, or tips to your employees; or
• provide a benefit, such as board and lodging, to your employees.

Usually, a person who performs services for you is your employee (engaged under a contract of service). Generally, an employer-employee relationship exists if you have the right to control and direct the person or people who perform the services for you. If you are not sure whether someone is your employee, see Guide RC4110, Employee or Self-Employed? or call 1-800-959-5525.

Persons paying for Services performed in Canada

If you are paying amounts to a non-resident for services performed in Canada of an independent nature, you need a payroll account to deduct, remit and report withholding taxes.

Trustees and administrators

If you are a trustee or an administrator (for example, of a registered retirement savings plan or a registered retirement income fund), you need a payroll account to deduct and remit income tax. This applies if you:

• administer, manage, distribute, wind up, control, or otherwise deal with the property, business, estate, or income of another person; and
• authorize or cause a payment to be made for that other person who performs a function similar to the one a trustee performs.

A trustee includes a liquidator, receiver, receiver-manager, trustee in bankruptcy, assignee, executor, administrator, sequestrator, or any other person who performs a function similar to that of a trustee.

As soon as you become an employer, trustee, or administrator, you need a payroll account. You will have to open the account before the first remittance date, which falls on the 15th day of the month after the month in which you become an employer, trustee, or administrator.

Registering for an import/export account
(Part D of the form)

If your business will be importing commercial shipments from a foreign country, or exporting commercial goods to other countries, you must register for an import/export account. We will use the import/export account number to process customs documents. To avoid delays in releasing your goods at the border, open your account before you import or export goods.

When you complete Part D of the Form RC1, Request for a Business Number (BN), include all business names that may appear on customs release forms and documents such as commercial invoices. These names could be the legal entity or common trading name. If the name on the customs release document is different from the names that appear in your BN account, your goods may be held up at the border. Complete a separate form for each branch or division of your corporation that requires an import/export account for commercial purposes.

When two or more corporations merge and create a new corporation, a new BN will be issued to the new corporation. Any import/export accounts you had for the merged corporations will be closed at once. Certain privileges such as the Frequent Import Release System (FIRST) and the Pre-Arrival Release System (PARS) linked to your previous BN may need to be reviewed.

Registering for a corporation income tax account
(Part E of the form)

If you want to open a corporation income tax account, you should complete Part E of the form. In most cases, new corporations will automatically receive a BN from the CRA within 45 days of incorporating at the federal or provincial level. All corporations have to provide a copy of the certificate of incorporation or amalgamation or complete Part E2 and provide their certificate number, date of incorporation or date of amalgamation. They must also provide their jurisdiction (federal, provincial or foreign) in Part E3. If you need your BN before we send you confirmation that we have opened your corporation income tax account, please call 1-800-959-5525.

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 before we can assign you a BN. You must also provide us with documentation regarding any amendments that may have taken place.

What happens after you register?

Soon after you register for your new BN or CRA program account (for example, GST/HST), we will send you a letter confirming your BN, the program accounts you have opened, and a summary of the information you provided when you registered. We may contact you to confirm the information you provided. At that time we may ask you to provide more information. Having complete and valid information on file for your business allows us to serve you better.

GST/HST

If you need more information about your new GST/HST account, you can get Guide RC4022, General Information for GST/HST Registrants at Forms and publications for GST/HST. This guide explains how GST/HST works.

Payroll

If you need more information about your new payroll account, you can get Guide T4001, Payroll Deductions and Remittances, at Forms and publications. This guide contains details about the income tax, Canada Pension Plan contributions, Quebec Pension Plan contributions, and Employment Insurance premiums that employers, trustees, and administrators have to deduct and remit.

Since January 1, 2011, the CRA no longer publishes the paper version of Publication T4008, Payroll Deductions Supplementary Tables. Also, since January 1, 2012, CRA will no longer publish the paper version of Publication T4032, Payroll Deductions Tables.We encourage you to use the newly redesigned Payroll Deductions Online Calculator (PDOC), or the electronic versions of our publications.

Unless you are a large employer, we have to receive the amounts you have deducted on or before the 15th day of the month after the month that you, the employer, trustee, or administrator, paid the remuneration. If the due date falls on a Saturday, Sunday, or holiday, the remittance is due on the next working day. The exception to this rule is for large employers, who have to remit more often. The rules for all employers are explained in Guide T4001, Payroll Deductions and Remittances.

Note
If you open a payroll account and are then delayed in hiring your employees, you should notify us. Otherwise, you will receive a notice asking for your first payment.

Import/export

If you need more information on importing and exporting, please see the Exporters page on the Canada Border Services Agency Web site.

Corporation income tax

If you want to incorporate your business provincially or territorially, you should contact your provincial or territorial incorporating authority. If you want to incorporate federally, contact Corporations Canada.

When you incorporate in British Columbia, Manitoba, Nova Scotia, New Brunswick, and Ontario or through Corporations Canada, your business will automatically be registered for a BN and a corporate income tax program account.

If your business is federally, provincially or territorially incorporated, or if you are a non-resident corporation operating in Canada, you have to file a corporation income tax return. Corporations that we consider to be registered charities are the only exception. You must file the corporation income tax return within six months of the end of each tax year.

The tax year of a corporation is its fiscal period. Generally, corporations have to pay their taxes in monthly instalments. If you need help calculating your tax instalments, you can get a variety of information, including our publication T2 Corporation - Income Tax Guide and T7B-CORP, Corporation Instalment Guide.

Our guides will help you complete your corporation income tax return, and help you to calculate your instalments of corporation income tax.

Accessing your business number program account information online

You can access your business number program account information online through My Business Account, and use our wide range of services.

Note
All owners who provide their social insurance number are eligible to register for My Business Account and take advantage of the services. To learn more about the growing list of services available in My Business Account, go to My Business Account. Authorized employees and representatives can access most of these services by registering with Represent a Client.

Features available	GST/HST	Payroll	Corporate income tax	Information returns
File a return electronically	•	•	•	• except partnership (T5013)
View return status	•	•	•	• except partnership (T5013)
View account balance and activities	•	•	•
Transfer payments within a program account and between program accounts of the same nine-digit business number	•		•
Instalment payment calculator	•		•
Stop mail-out of certain account statements, remittance vouchers and envelopes	•		•
View correspondence items online (notices, statements, letters)	•		•
Request more remittance (payment) vouchers	•		•
View remitting requirements		•
Provide a nil remittance		•
Register a formal dispute		•	•
Request a Canada Pension Plan or Employment Insurance ruling on a worker’s employment status		•
Authorize a representative (including employees) and manage existing authorizations	•	•	•
Make online requests	•	•	•
Request to close a payroll account		•
View addresses	•	•	•	•
View banking information	•		•
Adjust a return	•
Manage my profile (Add or remove another business)	•	•	•	•
Download rejected TFSA records			•	•

Authorizing your representatives (including your employees)

If you want others to have online access to your tax-related information, they must first register with the Represent a Client service and then give you their representative identifier (RepID), group identifier (GROUPID) or BN. With a RepID or a BN, and using My Business Account, you can authorize a person to be your representative. Your authorization and a related Form RC59, Business Consent Form, will give them online access to your information. They will also have access to your information by telephone, in writing, and in person.

If you would like your representative to have limited access to your tax-related information - that is, only over the telephone, in writing, and in person - complete and send us Form RC59, Business Consent Form.

Changing owners, partners, directors, and officers

Whenever one of the owners or directors of your business changes, it is important that you let the CRA know. You can send a copy of official documentation showing the change of owners or directors either by fax or by mail to your tax centre. If we need more information before updating our system, we will contact you.

Depending on the structure of your business, a change of owner could trigger a legal name change or require the registration of a new BN and CRA program accounts.

When a new BN and CRA program accounts are not required, individuals will be able to speak with CRA agents on the telephone and submit written requests for the business (such as Form RC59, Business Consent Form) after our system has been updated. All owners, partners, directors, and officers who provide their social insurance number are eligible to register and take advantage of the services in My Business Account.

Tax Centres

Surrey Tax Centre
9755 King George Boulevard
Surrey BC V3T 5E6
Fax number: 604-585-5769

Winnipeg Tax Centre
66 Stapon road
Winnipeg MB R3C 3M2
Fax number: 204-984-5164

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Fax number: 705-671-3994

Shawinigan-Sud Tax Centre
Post Office Box 3000,
Station Bureau-chef
Shawinigan QC G9N 7S6
Fax number: 819-536-7078

Jonquière Tax Centre
2251 René-Lévesque Boulevard
Jonquère QC G7S 5J1
Fax number: 418-548-0846

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2
Fax number: 902-432-6287

St. John’s Tax Centre
290 Empire Avenue
St. John’s NL A1B 3Z1
Fax number: 709-754-3416

For more information

Do you need more information?

If you need more help after reading this booklet, call 1-800-959-5525.

Forms and publications

To get our forms or publications, go to Forms and publications or call 1‑800‑959‑2221.

My Business Account

My Business Account is a secure and convenient way to access and manage your business accounts online.

You can:

• view your account balance and transactions
• request additional remittance vouchers
• file your return and view its status
• calculate your instalment payments
• view notices, letters, and statements
• view address and banking information
• transfer payments and immediately view an updated balance

Quick. Easy. Secure. For more information, go to My Business Account.

Electronic payments

Make your payment online using the CRA's My Payment service at My Payment or using your financial institution's telephone/Internet banking services. For more information, go to Electronic payments or contact your financial institution.

Our service complaint process

Step 1 – Talk to us

If you are not satisfied with the service that you have received from us, you can make a formal complaint. Before you do this, we recommend that you try to resolve the matter with the CRA employee you have been dealing with or call the telephone number that you have been given.

If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee’s supervisor.

Step 2 – Contact CRA – Service Complaints

The CRA – Service Complaints program is available to individual and business taxpayers, as well as benefit recipients. This program gives you another level of review if you are not pleased with the results from the first step of our complaint process. Generally, service-related complaints refer to the quality and timeliness of work that we have performed.

To bring your complaint to the attention of CRA – Service Complaints, complete Form RC193, Service-Related Complaint, which you can get by going to Service complaints or by calling 1‑800‑959‑2221.

Step 3 – Contact the Taxpayers’ Ombudsman

If, after following steps 1 and 2, you are still not satisfied with our service, you can file a complaint with the Office of the Taxpayers’ Ombudsman.

For information about the Taxpayers’ Ombudsman and how to file a complaint, please visit Taxpayers’ Ombudsman.

Your opinion counts!

If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:

Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON  K1A 0L5