How to register a non-resident business

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 the application is received by your designated tax services office, you will be contacted to discuss your business operations in Canada and we will provide you with some further information on the obligations of being a GST/HST registrant.

Before you register, see Mandatory registration for non-resident businesses and Voluntary registration for non-resident businesses. It will help you find out if you have to register or if you can register voluntarily. Also use our GST/HST registration checklist to make sure you have the information you need to register for a GST/HST account.

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 designated tax services office. To find out the address or fax number, see Non-resident GST/HST Registration and Security Enquiries.

If you already have a BN, you have to complete Form RC1A, Business Number (BN) - GST/HST Account Information to get a GST/HST account. Indicate your existing BN on Form RC1A.

If you do not have a Social Insurance Number (SIN), leave that section blank, but provide all other contact information.

You have to provide us with a copy of your certificate of incorporation (or certificate of formation, in the case of a Limited Liability Corporation), available from the Secretary of State where the company was incorporated or formed, and also any amended articles showing name changes, mergers, and amalgamations throughout the company's existence.

Use Form RC59, Business Consent Form to authorize anyone who is not a director or officer of the company (including controllers, accountants, lawyers, etc.).

Allow a minimum of 10 business days for processing purposes before following up with your request.