Canadian Revenue Agency major program accounts

There are four major Canada Revenue Agency (CRA) program accounts:

• RT: Goods and services tax/harmonized sales tax (GST/HST)
• RP: Payroll
• RM: Import/export
• RC: Corporation income tax

Note: There are other types of CRA program accounts that the Business Number does not yet include. You can find out about these other program accounts and register for them by calling the Canadian Revenue Agency at 1-800-959-5525.

RT: Goods and services tax/harmonized sales tax (GST/HST)

You need a GST/HST program account if you (resident or non-resident) provide taxable, including zero-rated goods or services in Canada in the course of carrying on business in Canada on a regular or continuing basis and your revenues exceed $30,000 ($50,000 for public service bodies) in a single calendar quarter or in four consecutive calendar quarters.

Example RT Program Account

[123456789][RT][0001]

Where [123456789] is the Business Number you entered in the 7-2 Company Information text box, [RT] is the program ID, and [0001] is the reference #.

RP: Payroll

You need a Payroll program account if you pay a salary, wages, advances, bonuses, vacation pay, or tips to your employees.

Example RP Program Account

[123456789][RP][0002]

Where [123456789] is the Business Number you entered in the 7-2 Company Information text box, [RP] is the program ID, and [0002] is the reference #.

RM: Import/export tax

If you import goods into Canada or export goods to other countries, you need to create an import/export tax program account. The import/export program account number is used by the Canada Revenue Agency to process customs documents.

Example RM Program Account

[123456789][RM][0003]

Where [123456789] is the Business Number you entered in the 7-2 Company Information text box, [RP] is the program ID, and [0003] is the reference #.

RC: Corporation Income Tax

If you incorporated your business, you need to create a corporation income tax program account for each province and territory you do business in.

Example RC Program Account

[123456789][RC][0004]

Where [123456789] is the Business Number you entered in the 7-2 Company Information text box, [RC] is the program ID, and [0004] is the reference #. The reference # you enter may be automatically assigned when you incorporate with the provinces of British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, or Saskatchewan, or with Industry Canada (federal).