Fill Out CRA Form RC1 Online
Request for a Business Number and Certain Program Accounts
Canada Revenue Agency
Registers a business for a CRA business number and program accounts such as GST/HST, payroll, and import-export.
Reviewed July 2026
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Form RC1, Request for a Business Number and Certain Program Accounts, is the paper application for a Canada Revenue Agency business number (BN), the nine-digit identifier a business uses in its dealings with the CRA. The same form can open the program accounts a business commonly needs: GST/HST, payroll deductions, import-export, and corporation income tax.
You can fill out the RC1 in the Universal PDF editor, complete the business identification and the sections for each program account you need, and download the finished PDF to send to the CRA. Many businesses can also register online through Business Registration Online, which is generally the faster route.
What is Form RC1 used for
The business number is the CRA's core identifier for a business. Program accounts hang off it: an RT account for GST/HST, an RP account for payroll, an RM account for import-export, and an RC account for corporation income tax. The RC1 registers the business and opens whichever of those accounts you select, so a new business can handle registration in one submission.
Sole proprietors, partnerships, corporations, and other organizations all use the business number system. Some registrations happen automatically, for example when a corporation is incorporated federally or in certain provinces, so check whether you already have a BN before applying.
Who files Form RC1
A business that needs a BN or a new program account files it: a new business registering for the first time, a business hiring its first employee and needing a payroll account, one crossing the GST/HST registration threshold described in the official guidance, or one starting to import or export goods.
An owner, partner, corporate director, or an authorized representative can complete the form. Businesses in Quebec should note that Revenu Quebec administers GST in that province, and the official instructions explain how registration works there.
How to fill out Form RC1
Complete the general section, then only the parts for the accounts you need:
- Business identification: legal name, operating name, ownership type, physical and mailing addresses, and contact details.
- Owner information: the sole proprietor, partners, or corporate directors, including social insurance numbers where the form requires them.
- Business activity: a description of what the business does, used to classify it.
- GST/HST account: expected sales, filing frequency, and effective date of registration, if you are opening an RT account.
- Payroll account: expected number of employees and when you expect to pay them, if you are opening an RP account.
- Import-export and corporate accounts: the sections for RM and RC accounts, where they apply.
- Certification: an authorized person signs and dates the request.
Where to send it
Send the completed RC1 to the CRA using the submission options in the form's instructions; the current addresses and options are listed on the official CRA website. If you prefer not to use paper, Business Registration Online and CRA telephone registration handle most common registrations, and online requests are generally processed faster.
Frequently asked questions
Not necessarily. You need a BN when you need a program account, for example when you register for GST/HST, hire employees, or import goods. Until then, many sole proprietors simply report business income on their personal return.
Registration is required once your taxable sales pass the small supplier threshold described in the official guidance. Voluntary registration earlier can also make sense; consider a tax professional if you are weighing it.
No. Business Registration Online is the usual route, registration by telephone is available, and incorporation in some jurisdictions creates a BN automatically. The RC1 is the paper option.
Yes. A single BN can carry multiple program accounts, such as GST/HST, payroll, and import-export, each identified by a two-letter code and account number.
Revenu Quebec administers GST alongside Quebec sales tax in that province, so some registrations are handled there rather than with the CRA. The official instructions explain which applies to you.
Related forms
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