Ontario business account setup
CRA & WSIB
Account Registration in Ontario
Starting a business or hiring your first employee? Get help with CRA business numbers, GST/HST and payroll accounts, plus Ontario WSIB workplace insurance registration. Choose the service that fits your business.
✓ Clear requirements · Online service requests · Assistance options
For Ontario businesses
Corporations, sole proprietors and employers
Know what you need
Account requirements and next steps explained
Direct service links
Choose CRA assistance or WSIB registration
Choose your registration service
Two types of accounts.
Different responsibilities.
CRA accounts manage federal tax programs. WSIB registration relates to Ontario workplace insurance. Your business may need one, both or neither at this stage, depending on what it does and whom it employs.
CRA Account Registration
Get assistance arranging the CRA accounts your business needs, with a review of your request and the information required to proceed.
- CRA business number (BN) assistance
- GST/HST (RT) account registration
- Payroll deductions (RP) account registration
- Corporation income tax (RC) account assistance
Assistance from
$99
CAD / selected account*WSIB Account Registration
Get assistance applying to the Workplace Safety and Insurance Board when your Ontario business is required or eligible to register.
- Ontario employer registration request
- Business activity and worker information
- Registration review and submission assistance
- Follow-up for missing application details
Assistance from
$199
CAD / registration request**These are Business Ontario assistance fees shown on the linked service forms, not government registration charges. Multiple accounts, selected extras and applicable taxes may change the total. Direct CRA and WSIB registration is free; WSIB insurance premiums may apply. Business Ontario is an independent service provider, not the CRA or WSIB.
Understand the difference
CRA vs. WSIB: which one does your business need?
A CRA account and a WSIB account are not interchangeable. One deals with tax administration; the other deals with Ontario workplace insurance for covered workers.
Explore common questions ↓Compare
CRA account
WSIB account
Agency
Canada Revenue Agency (federal)
Workplace Safety and Insurance Board (Ontario)
Purpose
Tax programs, including GST/HST and payroll deductions
Workplace injury and illness insurance for covered workers
When needed
Depends on the program, sales and payment obligations
Depends on business activities, workers and coverage rules
Direct fee
Registration is free
Registration is free; insurance premiums may apply
Important: having a CRA business number does not mean you are registered with WSIB. WSIB coverage does not automatically open GST/HST or payroll accounts.
CRA account types explained
Common CRA accounts for
Ontario businesses
You have registered your business and are ready to sell. Then your accountant asks about HST and payroll. These are separate accounts, and you do not automatically need every one.
A business number identifies the business; a program account identifies a particular tax program. The BN has nine digits. A program account adds two letters and a four-digit reference number. Use your existing BN when adding an account rather than requesting a duplicate.
123456789 RT0001 · GST/HST
123456789 RP0001 · Payroll
123456789 RC0001 · Income tax
Business Number
The nine-digit identifier used for your business. A sole proprietor may not need one until a program account or another participating program requires it.
GST/HST Account
For businesses required or eligible to register to collect and report GST/HST. Registration also allows eligible input tax credits on business expenses.
Payroll Account
For employers and other payers with payroll deduction obligations, including a corporation paying salary to its owner-employee.
Corporation Income Tax
Used for corporation income tax. Ontario incorporation normally results in a BN and RC account being assigned; check your records before requesting another.
RZ · Information returns
An information returns account is used for certain slips and returns, such as T5 dividend reporting and T5018 construction contract payments. It is separate from payroll.
RM · Commercial import/export
Import/export program accounts are now managed by the CBSA through CARM. Check the CARM registration route before importing or exporting commercial goods; an RT account does not replace an RM account.
Know when registration becomes mandatory
The $30,000 GST/HST rule, explained
For most businesses, small-supplier status depends on worldwide taxable supplies, including zero-rated sales and supplies by associates—not profit. Certain revenues are excluded. Ontario’s HST rate is 13% on supplies taxable in Ontario under the applicable rules.
Over $30,000 in one calendar quarter
You stop being a small supplier on the sale that takes you over the threshold. Charge GST/HST on that sale and register within 29 days of your effective registration date.
Over $30,000 across consecutive quarters
If the total exceeds $30,000 over four or fewer consecutive calendar quarters, but not in one quarter, small-supplier status ends after the following month. Charge from the first taxable supply after that point and register within 29 days of the effective date.
Voluntary registration: eligible small suppliers can register earlier and claim eligible input tax credits, but must also collect, report and remit as required. Different rules apply to some businesses, including taxi and commercial ride-sharing operators, and public service bodies. Check the CRA rules.
How the service works
Registration help in three steps
Choose the appropriate service, prepare your business details and complete the required registration and authorization steps.
Choose your account
Select CRA or WSIB assistance. For CRA, choose the program accounts that match your activities. Check which accounts already exist, especially after incorporation.
Provide business details
Complete the order information. Our team reviews the request and follows up for supporting details or documents. Confirm your legal name, effective dates and account needs with your accountant.
Complete the request
Follow the instructions for any required authorization or identity checks. The CRA or WSIB determines registration and coverage outcomes. Retain the confirmation and check your reporting obligations.
Registering directly with the CRA? Business Registration Online now requires sign-in through a CRA account. Telephone BN and program-account registration ended on November 3, 2025. If you cannot use BRO, follow the CRA’s alternative or non-resident route; Form RC1 is not a substitute for every registration. See current registration options.
Before you register
What information should
you prepare?
Requirements vary by business type and account. Gather the relevant information before submitting your request.
For CRA account registration
- Legal business name, operating names and business structure
- Existing BN, if assigned; Ontario Corporation Number and incorporation date for corporations
- Business address, mailing address and phone number
- Names and addresses of owners or directors, plus identity information required by the registration route
- A clear description of the business’s main activities
- Estimated taxable sales, requested GST/HST start date and fiscal year-end
- For payroll: first payday, pay frequency and expected payroll details
A SIN may be needed for CRA identity verification where applicable. Use the designated secure process for sensitive information. A representative may also need authorization.
For Ontario WSIB registration
- Legal and operating names, ownership type and CRA BN, if available
- Business activities and Ontario work locations
- First worker’s hire date and number of workers
- Estimated annual insurable earnings
- Owner, partner or executive officer details
- Any previous WSIB account information
Most businesses that require coverage must register within 10 calendar days of hiring their first employee. Construction and independent-operator rules can differ. Confirm your deadline with WSIB.
Avoid the common hold-ups
Get the details right. Plan what comes next.
Waiting too long on GST/HST
If you miss the registration threshold, you may owe tax that should have been collected—even if you did not charge your customers.
Leaving payroll until after payday
Plan deductions from the first paycheque. Open the 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 RT does not cover payroll. Check WSIB separately when you hire.
Submitting inconsistent details
A different legal name, incorrect incorporation details or a fiscal year-end that does not match your records can delay registration. Review the application before it is submitted.
After registration: save each confirmation, arrange My Business Account access and note filing and payment dates. GST/HST reporting can be monthly, quarterly or annual. Regular monthly payroll remittances are generally due on the 15th of the next month, but your assigned remitter type controls the schedule. Keep WSIB reporting and premiums on your calendar too.
Helpful answers
CRA and WSIB registration FAQs
Straightforward answers for Ontario business owners getting started, hiring staff or adding a new program account.
Does every Ontario business need both CRA and WSIB accounts?
No. CRA program accounts depend on your tax obligations, such as collecting GST/HST or paying employees. WSIB requirements depend on your business activities, workers and coverage rules. A CRA business number does not automatically register you with WSIB.
Does it cost anything to register with the CRA?
The CRA does not charge a government fee to register a business number or program account. If you use Business Ontario, you pay for registration assistance. The linked CRA service starts at $99 CAD per selected account; confirm the total and any additional services before paying.
Is my HST number the same as my Business Number?
Your GST/HST account number contains your nine-digit business number, the program identifier RT and a four-digit reference number—for example, 123456789 RT0001. The business number identifies your business; the full account number identifies its GST/HST program account.
Do sole proprietors need a Business Number?
A sole proprietor generally needs a business number when registering for a CRA program account, such as GST/HST or payroll, or another participating program that requires one. Many small sole proprietors with no such obligations do not need one yet. Provincial business-name registration is a separate requirement.
Should I register for GST/HST before I reach $30,000?
Eligible small suppliers can register voluntarily. Registration may allow input tax credits for eligible GST/HST paid on business purchases, but it also creates collection, filing and remittance obligations. Ask your accountant whether voluntary registration makes sense for your customers, expenses and activities.
Do I need a payroll account if I only pay myself dividends?
Dividends alone generally do not require a payroll deductions account. Dividend reporting, including T5 slips and an information returns account where required, is separate. If your corporation also pays you salary, payroll deductions and reporting may apply. Confirm the correct 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 obtaining CRA accounts. The registration route and identity checks can differ, particularly without a Canadian SIN. Follow the CRA’s non-resident or no-SIN registration instructions and allow time for any additional verification.
How soon must an Ontario employer register with WSIB?
Most businesses that require WSIB coverage must register within 10 calendar days of hiring their first employee. Coverage depends on the activity and workers involved. Construction has additional compulsory-coverage rules, so some people must register even without employees.
Can a sole proprietor or self-employed person get WSIB coverage?
Yes, depending on the business and the person’s role. Some self-employed people can apply for optional insurance. Many independent operators and other people working in construction are subject to compulsory coverage, with specific exceptions. Check your situation with WSIB before assuming coverage is optional.
Is there a government fee for WSIB registration?
WSIB registration itself is free. Once registered, insurance premiums and reporting obligations may apply. Business Ontario’s linked WSIB registration assistance starts at $199 CAD; that service fee is separate from premiums payable to WSIB.
Is My Business Account the same as a CRA program account?
No. My Business Account is the CRA’s online service for accessing and managing business tax information. A business number identifies the business, while program accounts identify obligations such as GST/HST or payroll. Registering a program account and arranging online access are related but distinct steps.
Who handles import/export RM accounts?
Commercial import/export program accounts are managed by the Canada Border Services Agency through CARM. They are separate from CRA GST/HST and payroll accounts. Follow the CBSA’s registration instructions for the business number and RM account needed for your activities.
Can Business Ontario guarantee CRA or WSIB approval?
No. Business Ontario provides registration assistance; the CRA and WSIB decide eligibility, verify applications and control processing. Accurate details and any requested authorizations help the process, but approval and timing cannot be guaranteed.
Official guidance
Information checked October 22, 2026. This page provides general information, not tax advice. Ask your accountant about your business’s registration, reporting and payment obligations.
Get your business accounts
set up the right way.
Just incorporated, preparing to charge HST or hiring your first employee? Business Ontario can help you request the accounts you need and arrange WSIB registration assistance alongside them.
Questions? Call (647) 694-5865 or email info@business-ontario.ca.