The contact person can be used for registration purposes only. Identify this person when completing Form RC1, Request for a Business Number (BN).
A national pilot project began in June 2010 that involves sending pre-recorded phone messages to remind new GST/HST registrants and new employers of their first filing and remitting deadlines. For more information see Automated phone message to new GST/HST registrants and new employers.
The contact person for a business can be an owner (sole proprietor, partner, director, or officer) or an employee. The contact person can register the business, make account enquiries, and update account information without written authorization.
You can name a contact person for the entire business or for certain account(s) only. The person you name in Part A of the registration form will have access to all the accounts. The person you name in parts B, C, D, and E will only have access to that specific account (GST/HST, payroll, import/export, corporate income tax).
Your spouse, accountant or lawyer cannot be named as a contact person unless that individual works for your business.
Executors of the estate of a deceased sole proprietor are automatically considered a contact person if we receive a copy of the deceased person's last will and testament or other documents identifying who the legal representative is, and a copy of the death certificate.
Trustees and receivers are also automatically considered a contact person if we receive court issued documents to verify the named person.
Forms and publications
- Form RC1, Request for a Business Number (BN)
- Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
- Authorizing a business representative
- Change of representative
- Represent a Client (E-Services)
- My Business Account
- Business Number (BN) registration
- Business Registration Online (BRO)
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