Program accounts you may need

Depending on your business, you may need to register for program accounts to report on certain business activities to the Canada Revenue Agency (CRA).

Understand CRA program account numbers

When you register for CRA program accounts 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 numbers and are used to report your business activities to the CRA.

If you do not have a BN, you can get a one when you register for a CRA program account.

A CRA program account number consists of:

Your unique 9-digit business number (BN)
A 2-letter program identifier to indicate the program account type
A 4-digit reference number to identify specific program accounts of the same type

Business number, 123456789. Program identifier, RP. Reference number, 0002.

Example - Program account numbers for GST/HST and payroll

Kai started a business this year selling the jewellery they designed. Sales this year are over $30,000 and they need 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 deductions 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

Businesses may need to register for the following:

GST/HST (RT)

If you need to collect GST/HST (for example, taxi operators, ride-share drivers, or if you sell goods or services).

When you need to register and start charging the GST/HST.

Payroll deductions (RP)

You may need to register if you are an employer, trustee, or payer of amounts related to employment.

Determine if you need to register for a payroll account

Corporation income tax (RC)

If your business is incorporated.

Corporation income tax program account

Information returns (RZ)

If you file information returns including for T5018, T5, T5013, or TFSA.

Information returns program account

Registered charities (RR)

If your business is a charity or non-profit organization.

Determine if you should apply for charitable registration

Other program accounts

Depending on your business, you 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.

Air travellers security charge account (RG)

For air carriers who charge the air travellers security charge.

For details: Air travellers security charge program account

Digital services tax account (DT)

For domestic and foreign businesses who have Canadian digital services revenue.

For details: Registering for a digital services tax account

Excise duty account (RD)

For businesses who need to charge excise duty on products.

For details: Excise duties technical information

Excise tax and special levies account (RE)

For businesses who need to charge excise tax on products.

For details: Excise taxes and other levies technical information

Fuel charge account (CT)

For businesses who need to include a fuel charge on products.

For details:

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: Information on import or exporting

Insurance premium tax account (RN)

For brokers and agents who place contracts of insurance.

For details: Insurance premiums tax program account

Luxury Tax account (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.

For details: Who must file a return and pay the tax