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BRO is tailor-made for small and medium-sized businesses that do not have complex registration requirements.

You cannot use the BRO service if any of the following restrictions apply to your situation. Answer YES or NO at the bottom of the page to continue the registration process:

• You do not have a valid Social Insurance Number;
• You have not filed an income tax return with the CRA;
• You currently have a business number registered in your name and you wish to apply for another business number in your name to use for a business of the same business structure;
• You need a GST/HST program account for a business with a physical address in Québec;
• You have a non-resident business and want to register for a GST/HST program account;
• You want to register for a corporate income tax program account for a business incorporated federally with Industry Canada or provincially in British Columbia, Manitoba, Nova Scotia, New Brunswick or Ontario;
• You want a 3rd program account for the same business;
• You want to register a bare trust.

Do any of the above-mentioned restrictions apply to your situation?