Program accounts you may need
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Business number and CRA program accounts
Program accounts you may need
Some businesses may need to register for program accounts to report on certain business activities to the Canada Revenue Agency (CRA).
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Understand CRA program account numbers
When you register for a CRA program account such as GST/HST or payroll, a program identifier and reference number is added to your existing business number (BN). Together they become your CRA program account number and is used to report your business activities to the CRA.
If you do not have a BN, you can get one when you register for a CRA program account.
A CRA program account number consists of:
- Your unique 9-digit BN
- A 2-letter program identifier to indicate the program account type
- A 4-digit reference number to identify program accounts of the same type
Kai started a business this year selling the jewellery they designed. Sales this year are over $30,000 and they determined they meet the requirements to register for a GST/HST account.
Since Kai does not have a business number, they will get one when they register for a GST/HST account:
- 123456789 - Business number (BN)
- 123456789 RT 0001 - GST/HST program account number
A few months later, Kai hired an employee. Since Kai already received a BN when they registered for a GST/HST account, the same BN is used to register for a payroll account:
- 123456789 RP 0001 - Payroll program account number
Program account types
Your business must register for CRA program accounts if you conduct certain business activities that need to be reported to the CRA.
Each CRA program account has its own registration and reporting requirements. You must review these to determine what you need for your business and your obligations once you've registered.
Common CRA program accounts
Find out if your business needs to register for the following program accounts:
- GST/HST (RT)
-
If you need to collect GST/HST (for example, taxi operators, ride-share drivers, or if you sell goods or services).
- Payroll
deductions (RP) -
You may need to register if you are an employer, trustee, or other payer of amounts related to employment.
- Corporation
income tax (RC) -
If your business is incorporated.
- Information
returns (RZ) -
If you file information returns including for T5018, T5, T5013, or TFSA.
- Registered
charities (RR) -
If your business is a charity or non-profit organization.
Other program accounts
Your business may need to register for other CRA program accounts if your business activities require you to apply certain charges or taxes on your products or services.
In some cases, you may need to register for a BN separately from your CRA program account registration.
Find out if your business needs to register for the following program accounts:
For air carriers who charge the air travellers security charge.
For details: Air Travellers Security Charge program account
Digital services tax (DT)
Registration is currently unavailable
Due to the Government announcement on June 29, 2025 for its intention to rescind the Digital Services Tax (DST), registration for the DST is currently unavailable.
For domestic and foreign businesses who have Canadian digital services revenue.
For details: Registering for a Digital services tax (DST) account
Excise duty (RD)
For businesses who need to charge excise duty on products.
For details: Excise duties technical information
Excise tax and special levies (RE)
For businesses who need to charge excise tax on products.
For details: Excise taxes and other levies technical information
Import and export (RM)
For importers, exporters, or customs brokers acting on behalf of a client. As of October 21, 2024, this program account is administered by the Canada Border Services Agency (CBSA).
For details: Import-export program account
Insurance premium tax (RN)
For brokers and agents who place contracts of insurance.
For details: Insurance premiums tax program account
Luxury Tax (LT)
If you need to charge luxury tax on importing or the sale of certain luxury items.
For details: Luxury Tax registration
Underused Housing Tax (RU)
Only for corporations who need to file an Underused Housing Tax return for their properties in Canada. If you are not a corporation, you don't need the RU program account to file this return.
For details: Who must file a return and pay the tax
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2025-09-25