CRA Account Registration in Ontario
Get help setting up the CRA business accounts your Ontario business needs—from a business number to GST/HST and payroll. Business Ontario helps you prepare the registration details and complete the required steps, so you can focus on getting your business ready.
- Business number assistance
- GST/HST and payroll
- Ontario business support
Business Number (BN)
GST/HST Account (RT)
Payroll Account (RP)
Corporation Tax (RC)
CRA Business Accounts in Ontario: Which Ones Do You Need?
You have registered your business and are ready to start selling. Then your accountant asks, “Have you opened your HST and payroll accounts?” It is a common next step—and the different account numbers can be confusing at first.
CRA account registration connects your business to the federal tax programs that apply to it. An Ontario corporation, sole proprietor or partnership may need different accounts depending on its structure, taxable sales and payments to workers.
This guide explains business numbers, GST/HST, payroll and corporation income tax accounts in plain language. You will also find a registration checklist, common mistakes to avoid and the next steps after your accounts are opened.
Business Number vs. CRA program accounts
A Business Number (BN) is a nine-digit identifier. A CRA program account adds two letters and a four-digit reference number to that BN. Check whether your business already has a BN before requesting another one.
- 123456789 RT0001 — GST/HST account
- 123456789 RP0001 — payroll deductions account
- 123456789 RC0001 — corporation income tax account
When someone asks for your “HST number,” they usually mean the full GST/HST account number, including RT and the reference digits. Your Ontario Corporation Number is a separate provincial identifier; it is not your CRA BN.
Which CRA accounts does your business need?
Not every business needs every account. Use your legal structure and actual activities to identify the programs that apply, then confirm the registration and effective dates with your accountant.
Ontario incorporation normally results in a BN and corporation income tax account being assigned. GST/HST and payroll are separate registrations—do not assume they were opened automatically.
| Account | Code | When it applies |
|---|---|---|
| Corporation income tax | RC | For incorporated businesses. Check the BN and RC account assigned after Ontario incorporation before requesting another. |
| GST/HST | RT | When registration is mandatory under the small-supplier and other rules, or when an eligible business registers voluntarily. |
| Payroll deductions | RP | When you have payroll deduction obligations, including a corporation paying salary to its owner-employee. |
| Information returns | RZ | For certain slips and returns, such as T5 dividends and T5018 construction contract payments. |
| Commercial import/export | RM | For applicable commercial importing or exporting. RM accounts are managed by the CBSA through CARM, separately from CRA tax accounts. |
A sole proprietor may not need a BN until a CRA program account or another participating program requires one. If your business changes legal structure, check whether a new BN is required rather than reusing the previous entity’s number.
GST/HST, PAYROLL AND YOUR NEXT STEPS
The $30,000 GST/HST rule, explained
For most businesses, the small-supplier test uses worldwide taxable supplies, including zero-rated supplies and those of associates—not profit. Certain revenues are excluded. Ontario’s HST rate is 13% on supplies taxable in Ontario under the applicable place-of-supply rules.
Over $30,000 in one calendar quarter: small-supplier status ends on the sale that crosses the threshold. Charge GST/HST on that sale and register within 29 days of the effective date.
Over $30,000 across four or fewer consecutive quarters, but not in one quarter: small-supplier status continues through the following month. Charge from the first taxable supply after it ends and register within 29 days of the effective date.
Eligible businesses may register voluntarily and claim eligible input tax credits, but must also collect, file and remit as required. Special rules apply to some activities, including taxi and commercial ride-sharing services. Check the CRA’s GST/HST rules.
Common mistakes—and what happens after registration
Opening the right accounts is only the beginning. Put collection, filing and payment dates in your calendar, and make sure the information on your application agrees with your business records.
Waiting too long to register for GST/HST. You can owe tax that should have been collected even if you never charged it to customers. Monitor taxable revenue as your business grows.
Leaving payroll until after payday. Plan deductions from the first paycheque. Register your payroll account before the first remittance is due; waiting for an account number does not remove payment obligations.
Assuming one account covers everything. An RC account does not register you for GST/HST, and an RT account does not cover payroll. My Business Account is online access to your tax information, not a replacement for program registration.
Forgetting WSIB. Workplace insurance is separate from the CRA. Most Ontario businesses that require coverage must register with WSIB within 10 calendar days of hiring their first employee. Construction and other coverage rules can differ. Check WSIB requirements.
Submitting inconsistent details. A different legal name, incorrect incorporation information or mismatched fiscal year-end can delay registration. Review the details with the person who keeps your books before submitting.
After registration: retain each account confirmation, arrange My Business Account access and confirm any representative authorization. GST/HST reporting may be monthly, quarterly or annual. Regular monthly payroll remittances are generally due on the 15th of the following month, but your assigned remitter type determines your schedule.
How to register your CRA accounts
Choose the accounts you need
Check your existing BN and program accounts, then select the GST/HST, payroll or other assistance your business needs. Confirm your effective dates and obligations with your accountant.
Prepare and review your details
Submit your service request with accurate business information. Our team reviews the request and follows up for the details, documents or authorizations needed to proceed.
Complete registration and keep the confirmation
Complete any required identity or authorization steps. The CRA controls registration decisions and processing. Save your account details and confirm your first filing and payment dates.
Prefer to register directly? Use the CRA’s Business Registration Online route where eligible. Telephone registration for new BNs and program accounts ended on November 3, 2025. If you cannot use the online route, follow the CRA’s alternative or non-resident instructions; Form RC1 is not suitable for every situation. See current CRA registration options.
The CRA does not charge a government registration fee. Business Ontario is an independent service provider and charges separately for assistance. Review the selected services and total before ordering.
Related services for your Ontario business
Hiring workers? Check workplace insurance obligations separately from CRA payroll registration. Ask about arranging WSIB assistance alongside your CRA accounts.
Still setting up your corporation? Arrange incorporation first, then verify the BN and corporation income tax account before adding GST/HST or payroll.
Already registered provincially? Choose the CRA program-account assistance that fits your business activities and existing account records.
What clients say about Business Ontario
CRA Account Registration: Frequently Asked Questions
Does it cost anything to register with the CRA?
The CRA does not charge a government fee for a business number or program-account registration. If you use Business Ontario, you pay a separate assistance fee. Check the current order form for the selected accounts, optional services and total.
Is my HST number the same as my Business Number?
Your GST/HST account number includes your nine-digit BN, the program code RT and a four-digit reference number, for example 123456789 RT0001. The BN identifies the business; the full number identifies its GST/HST account.
Do sole proprietors need a Business Number?
Generally, a sole proprietor needs a BN when registering for a CRA program account such as GST/HST or payroll, or another participating program that requires it. Many small sole proprietors without those obligations do not need one yet. Business-name registration in Ontario is separate.
Should I register for HST before I reach $30,000?
Eligible small suppliers can register voluntarily. You may be able to claim input tax credits on eligible business purchases, but registration also creates collection, filing and remittance obligations. Your accountant can help decide whether early registration suits your expenses, customers and activities.
Do I need a payroll account if I only pay myself dividends?
Dividends alone generally do not require a payroll deductions account. T5 dividend reporting and an information returns account may still be required. If your corporation also pays you salary, payroll obligations may apply. Confirm the treatment with your accountant.
Can a non-resident get CRA accounts for an Ontario corporation?
Yes. Non-resident ownership or directors do not by themselves prevent an eligible Ontario corporation from registering. The route and identity checks may differ, especially without a Canadian SIN. Follow the CRA’s non-resident or no-SIN instructions and allow for any additional verification.
Does Ontario incorporation automatically open GST/HST and payroll accounts?
No. Ontario incorporation normally results in a BN and RC corporation income tax account being assigned. Check your confirmation documents. GST/HST and payroll accounts must be added separately when required or when eligible voluntary registration is chosen.
How long does CRA account registration take?
Timing depends on the account, registration route, identity checks and whether the application is complete. Some eligible online registrations can be completed during the online process; others require review. Business Ontario cannot guarantee a CRA decision or completion date.
Is CRA My Business Account the same as a program account?
No. My Business Account is the online service used to view and manage business tax information. Your BN identifies the business and each program account identifies a tax program. Arrange online access and representative authorization separately as needed.
Who handles import/export RM accounts?
Commercial import/export accounts are managed by the Canada Border Services Agency through CARM. They are separate from CRA GST/HST and payroll accounts. Follow CBSA guidance for the BN and RM account needed for your activities.
Do I need WSIB as well as a CRA payroll account?
They address different responsibilities. A payroll account handles payroll deductions and reporting. WSIB provides workplace insurance for covered workers. Whether WSIB registration is mandatory depends on your activities and workers; do not assume payroll registration provides coverage.
● YOUR CRA REGISTRATION CHECKLIST
What to have ready
before you register
Gather these details before starting your CRA account registration. Requirements vary by business structure and program.
01
Business names and structure
Your legal business name, operating names, business structure and main business activities.
02
Existing registration numbers
Your existing BN, if assigned; for corporations, the Ontario Corporation Number and incorporation date.
03
Owners and business contacts
Owner or director names and addresses, business and mailing addresses, and a contact phone number.
04
Identity and authorization
Identity information required by the CRA route, including a SIN where applicable. Use the designated secure process for sensitive details.
05
GST/HST and tax details
Estimated taxable sales, requested GST/HST effective date and fiscal year-end. Check these with your accountant.
06
Payroll plans
Your first payday, pay frequency and expected payroll details if you will pay employees or an owner-employee.
BEFORE YOU REGISTER
Let’s confirm
your accounts.
Check which accounts already exist, which programs you need and when each should start. Confirm the assistance included in your order and any required authorization.
Not sure which CRA account applies?
Our team can explain the registration service options.
Information reviewed October 22, 2026. This page provides general information, not tax advice. Ask an accountant about your business’s specific obligations.
Get your CRA accounts set up the right way
Starting your business, preparing to collect HST or hiring your first employee? Choose the CRA account assistance you need.