How to register

You can register for a Business Number (BN) and one or more Canada Revenue Agency (CRA) accounts at the same time. It is the person or business entity that registers for GST/HST. For example, it is the partnership that registers and not each partner. Once you have registered, we will send you a letter confirming your BN, the accounts registered, and a summary of the information you provided.

If you are a non-resident business, see How to register a non-resident business.

Before you register, see Should you register for a GST/HST account? It will help you find out if you have to register (mandatory registration) or if you can register (voluntary registration). Also use our GST/HST registration checklist to make sure you have the information you need to register for a GST/HST account.

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

By Internet

Business Registration On-line is a service that allows you to register for a BN or a CRA account via the Internet. You can also register for some provincial programs accounts at the same time. Businesses that do not have complex registration requirements can use this service.

Note
Non-resident operations cannot use our Business On-line service. 

By telephone

You can register for a BN and CRA account(s) by calling our Business Enquiries line at 1-800-959-5525. Before calling, be ready to answer all the questions in Part A of Form RC1, Request for a Business Number (BN), and any other questions on the form that relate to the accounts you want to open.

By mail or fax

You can register for a BN and CRA account(s) by completing Form RC1, Request for a Business Number (BN) and mailing or faxing it to your tax services office.