CRA forms
Form RC1 Explained: Getting a Business Number
9 digitsin a business number, the identifier every CRA program account for the business is built on.
Sources checked October 20263 min read
What a business number is
A business number is the nine digit number the CRA uses to identify a business. Each tax account the business opens sits on top of it as a program account, with a two letter identifier and a four digit reference number: RT for GST/HST, RP for payroll deductions, RC for corporation income tax, RZ for information returns and RR for a registered charity. A first payroll account might read 123456789 RP0001.
Key points
- Requests a business number and the program accounts that go with it
- Business Registration Online is faster, usually instant
- A corporation formed federally or in a partner province gets its number automatically
- Quebec businesses register for GST/HST with Revenu Québec
When you need each account
Not every business needs every account, and opening one early creates filing obligations of its own.
| Account | When it is needed |
|---|---|
| RT, GST/HST | Once taxable sales pass the $30,000 small supplier threshold, or earlier by choice |
| RP, payroll deductions | Before the first payday for the first employee |
| RC, corporation income tax | Every corporation; assigned automatically when it is incorporated federally or in a province that partners with the CRA |
| RZ, information returns | To file slips such as T5 or T5018 that are not tied to a payroll account |
| RR, charity | For an organization registering as a charity |
Online or on paper
Business Registration Online is the quickest route, and in most cases it issues the business number and program accounts immediately. Form RC1, Request for a Business Number and Certain Program Accounts, is the paper alternative, mailed to the tax centre, and the CRA says processing and mailing can take 30 days or more.
The form has a part for each account: Part A for the business number, Part B for GST/HST, Part C for payroll, Part D for corporation income tax, Part E for information returns and Part F for a charity. A corporation incorporated federally, or in a province that partners with the CRA, skips Part D, because its business number and corporate account arrive automatically.
Before you register
A business in Quebec registering for GST/HST does it with Revenu Québec, not with this form. Most CRA correspondence for a new account goes electronically to My Business Account unless the business chooses paper mail, so it is worth setting up the portal at the same time.
Registering for GST/HST is more than paperwork. From the effective date the business has to charge tax on taxable sales and file returns for every reporting period, even when there is nothing to report.
Quick answers
How long does it take to get a business number?
Usually minutes through Business Registration Online. A paper Form RC1 can take 30 days or more.
Does a new corporation need to apply for a business number?
Not if it was incorporated federally or in a province that partners with the CRA; the number and corporate tax account are assigned automatically.
Do I need a GST/HST account before my first sale?
Not while you are a small supplier, with taxable sales of $30,000 or less over four consecutive calendar quarters. You must register once you pass that, and you can register earlier if you choose.
Related pages
Official sources
Call or email and we will tell you which records we need and what the work costs, in writing, before anything starts.
Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.