Register as a non-resident doing business in Canada

You may be looking for: Register as a Canadian resident

Registering online is the easiest way to register for a business number (BN) and CRA program accounts.

On this page

Non-resident Business Registration online form

Use this online form to get a business number (BN) and the following program accounts:

Things to keep in mind:

Non-resident Business Registration

Other ways to register

If you can't register online with the non-resident online form, you can use one of the following methods:

By mail or fax

You can register for a BN and the following program accounts by mail on the same form:

You cannot use this form to register for the following:

To register:

  1. Fill out the appropriate sections you want to register for on Form RC1 - Request for a Business Number and Certain Program Accounts
  2. Send your completed form to the non-resident tax centre
By phone

If you need to speak to the CRA about your non-resident business tax account, request a callback from a non-resident tax specialist.

Program accounts with a separate registration process

In most cases you need to have a BN before you can register for the additional federal and CRA program accounts listed below.

If you don't have a BN and need to register for one, you can:

  1. Fill out Part A of Form RC1, Request for a Business Number and Certain Program Accounts
  2. Send the completed form to the non-resident tax centre

How to register for the additional program accounts

Find out how to register for:

Air travellers security charge account (RG)

The only option to register is to fill in a paper form.

If you do not have a BN: You must get a BN before you register for this program account.

For registration details: Air travellers security charge program account

Digital services tax (DT)

The only option to register is through the Digital services tax (DST) account registration online web form.

If you do not have a BN: You will get a BN through the registration process.

For registration details: How to register for a DST program account

Excise duty account (RD)

The only option to register is to fill out the required forms related to your business product.

If you do not have a BN: You must get a BN before you register for this program account.

For registration details: Excise duty forms

Excise tax and special levies account (RE)

The only option to register is to fill out the required forms related to your business.

If you do not have a BN: You must get a BN before you register for this program account.

For registration details: Excise taxes and other levies

Fuel charge account (CT)

The only option to register is to fill out the forms based on your registration type.

If you do not have a BN: You must get a BN before you register for this program account.

For registration details: Fuel charge registration

Import and export (RM)

As of October 21, 2024, the import and export program account is administered by the Canada Border Service Agency (CBSA).

If you do not have a BN: Depending on your business type, you can get a BN either through the CBSA Assessment and Revenue Management system (CARM) or by phone.

For registration details: Register for or modify an import-export program account

Insurance premium tax account (RN)

The only option to register is to fill out a form.

If you do not have a BN: You must get a BN before you register for this program account.

For registration details: Insurance premium tax program account