RC1: Request for a Business Number
A Business Number (BN) is the 9-digit number the CRA uses to identify your business, plus the program accounts attached to it (GST/HST, payroll, corporate income tax). Since November 2025 most registrations are done online — the paper RC1 is now a fallback for limited cases.
Register online (Business Registration Online)
Since November 3, 2025 new Business Numbers and CRA program accounts are registered online through Business Registration Online (BRO). For most businesses this is the route.
Register online (canada.ca)Paper form RC1 (fallback)
The paper RC1 can still be used in limited cases — for example if you've never filed a return (common for newcomers) or you can't meet the CRA-account requirements.
Download the paper RC1 (canada.ca)Have us set it up
Starting a corporation or a business? We register the BN and the right program accounts as part of getting you set up — without the guesswork.
Get help registeringOnline is the main route since November 2025; the paper RC1 is a fallback for limited cases. Both links go to the Government of Canada site.
How to register now — online first
The rules changed recently. As of November 3, 2025, new Business Number and CRA program-account registrations are generally done online through Business Registration Online (BRO). The paper RC1 form still exists, but it's now meant for situations where you can't use the online service — for instance if you've never filed a Canadian return (which is common for newcomers) or you can't meet the CRA-account requirements.
That's exactly why a saved copy of the old RC1 PDF can mislead — for most people the online route is the current one. Use whichever fits your situation from the options above.
What a Business Number gets you
The BN is a single 9-digit number that identifies your business to the CRA. On top of it you add program accounts as you need them — GST/HST, payroll (if you have employees), corporate income tax, and import/export. Each account is your BN plus a two-letter program code and a reference number.
Do you even need to register separately?
Not always in the way people assume. Incorporating (federally or provincially) often triggers a BN and a corporate income tax account automatically. A sole proprietor may not need a BN at all until they need a specific account — for example GST/HST registration once revenue passes the small-supplier threshold (generally $30,000). If you're unsure which accounts you actually need, it's worth a quick check before you register.
Official CRA references
FAQ
In limited cases, yes. Since November 2025 the online service is the main route, but the paper RC1 can still be used if you've never filed a Canadian return (often the case for newcomers) or you can't meet the CRA-account requirements.
The common ones are GST/HST, payroll, corporate income tax, and import/export. You only add the accounts your business actually needs.
Not necessarily right away. You generally need one once you need a specific program account — for example when you have to register for GST/HST after passing the small-supplier threshold, or when you take on payroll.
Usually not separately. Incorporating often creates the BN and corporate income tax account automatically. You may still add other accounts (like GST/HST or payroll) afterward. We handle this as part of setting a corporation up.
Starting a business and not sure what to register?
We set up the Business Number and the right program accounts so you're not guessing — and so nothing you need is missed. Book a free consultation.
Book a Free Consultation — 15 minRelated help
Other CRA forms
General information only, not tax advice. This is a copy of publicly available information about an official Government of Canada form; the form itself is published by the CRA. Verify details for your situation on canada.ca or with us.