Business number

One number, several program accounts

The nine digits identify the business itself. The accounts you actually file and pay through are added behind it, each with two letters that show its purpose. The CRA’s own example is a business number followed by RT0001, which is a GST/HST account.

The identifiers owners meet most often are RT for GST/HST, RP for payroll deductions, RC for corporation income tax and RM for import and export. Since October 21, 2024, the RM account has been administered by the Canada Border Services Agency, and it is registered through a separate process rather than the main online service.

Getting a business number online

New registrations for a business number or program account are done online through Business Registration Online. For a resident with a Canadian business, you sign in to a CRA account, choose Add account, then Business account, then Register a business. The service lists GST/HST, payroll, corporation income tax, registered charity and information returns among the accounts it can open.

Save or print the number when it is issued, because it is not mailed to you. The session ends after ten minutes of inactivity and cannot be saved part-way, so gather names, addresses, the start date and the accounts you need before you begin. If you already have a number, for example from a federal incorporation, you add program accounts to it instead of requesting a second one.

An illustrative example

Suppose a new consulting corporation is incorporated in the spring. It gets one business number and opens an RC account for its T2 return. When it hires its first employee it adds an RP account, and when revenue approaches the small-supplier threshold it adds an RT account. Every account shares the same nine digits, which makes it straightforward to see the whole business in one place. This sequence is illustrative only; which accounts you need depends on your facts.

Common mistakes and what to ask

The usual problems are registering a second number by mistake, losing track of which number belongs to which entity, and entering an Ontario business identification number or a Québec enterprise number where the nine-digit federal number is required. A corporation is a separate legal entity from its owner, so keep its number and records apart from any personal or sole proprietorship accounts.

Ask your accountant which accounts you actually need, when each should be opened, and where the number and registration confirmations will be stored. Our related entries on GST/HST and payroll remittance explain what each account asks of you once it exists.