Form Rc1 – Fill Out and Use This PDF

Fill in this form to apply for a business number (BN) and to register for certain program accounts. If you operate more than one business as a sole proprietor, your BN applies to all your businesses. Once filled in, send this form to the

Prince Edward Island Tax Centre or the Sudbury Tax Centre. The tax centres are listed at canada.ca/tax-centres.

For more information, go to canada.ca/business-number or call 1-800-959-5525.

Do not use this form if both of the following apply to you:

•You are a selected listed financial institution (SLFI) for goods and services tax/harmonized sales tax (GST/HST) purposes or Quebec sales tax (QST) purposes, or both

•You want to register for GST/HST and QST purposes or you are already registered for GST/HST purposes and want to register for QST purposes only.

Instead, use form RC7301, Request for a Business Number and Certain Program Accounts for Certain Selected Listed Financial Institutions. For more information, including the definition of an SLFI for GST/HST and QST purposes,

go to canada.ca/gst-hst-financial-institutions.

Note: If your business is in the province of Quebec and you are registering for a GST/HST program account, do not use this form. Instead, contact Revenu Québec, unless you are an SLFI. If you are an SLFI and you are only registering for the GST/HST program account that will not include QST information, use this form unless you are registering because you are making or joining a consolidated filing election.

Register for a business number

I want to register for a business number (BN)

Part A

Register for program accounts

I want to register for the following program accounts (tick all that apply):

Note:

•You must have a BN if you only want to register for program accounts.

•To register for additional payroll deductions, information return, import-export, or charity program accounts, fill in another part C, E, F, or G, as applicable, of another form RC1 and attach it to this form.

•You do not need to fill in Part D if you incorporated your business federally or with a province which has partnered with the Canada Revenue Agency (CRA). If this is the case, a BN and a corporation income tax program account (RC) will be automatically assigned to you by the CRA. For a list of the provinces that have partnered with the CRA,

go to canada.ca/business-number and click on "When you need a business number or Canada Revenue Agency program accounts." Then click on "Corporation income tax (RC)."

•By giving us your email address, you are signing up to receive email notifications from the CRA. Once signed up, we stop sending you most CRA mail on paper. Instead, we send you an email when notices, letters, and statements are available in My Business Account. To register for My Business Account, go to canada.ca/my-cra-business-account.

Based on your selections, please fill in the following parts:

•Part A, General business information (all businesses must fill in this part)

•Part B, Registering for a GST/HST program account (RT)

•Part C, Registering for a payroll deductions program account (RP)

•Part D, Registering for a corporation income tax program account (RC)

•Part E, Registering for an information return program account (RZ)

•Part F, Registering for an import-export program account (RM)

•Part G, Requesting a charity program account (RR)

•Part H, Certification (all businesses must fill in and sign this part)

Direct deposit

For more information, go to canada.ca/cra-direct-deposit.

RC1 E (19)

(Ce formulaire est disponible en français.)

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Part A – General business information

Part A1 – Ownership type and operation type

Indicate your ownership type (tick only one box):

Individual

Partnership

Trust

Corporation

Other (specify)

Are you incorporated?

Yes

No

If yes, you have to provide one of the following (tick only one box):

a copy of the certificate of incorporation or amalgamation

the information requested in Part D

Tick the box below that best describes your type of operation (if none apply, leave this section blank):

Sole proprietor

Federal government (publicly funded)

Other government body

Society

Federal government (not publicly funded)

Strata condo corporation

Employer of a domestic

Provincial government

Association

Foster parent

Municipal government

University/school

Religious body

Financial institution

Union

Hospital

Employer-sponsored plan

Diplomat

Part A2 – Owners information

Enter information for the sole proprietor, or all partners, corporation directors, or officers of the business. If you need more space, include the information on a separate piece of paper. The social insurance number (SIN) is mandatory for the sole proprietor applying to register for a GST/HST program account (Social Insurance Number Disclosure Regulations, Excise Tax Act).

You can authorize a representative to deal with the CRA about your BN program accounts at canada.ca/taxes-representative-authorization.

Note: Online access must be requested through My Business Account at canada.ca/my-cra-business-account, Represent a

Client at canada.ca/taxes-representatives or by EFILE.

First name

Last name

SOCIAL INSURANCE NUMBER

Title

Work telephone number

Ext.

Work fax number

Mobile number

Occupation

Home telephone number

Ext.

Home fax number

First name

Last name

SOCIAL INSURANCE NUMBER

Title

Work telephone number

Ext.

Work fax number

Mobile number

Occupation

Home telephone number

Ext.

Home fax number

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Part A – General business information (continued)
Part A3 – Business information
Business name (Legal name)		Business number

Operating, trade, or partnership name (if different from business legal name). If you are a sole proprietor with more than one business or if your business operates under more than one name, enter the names here. If you need more space, include the information on a separate piece of paper.

Physical business location						City
Province, territory, or state					Country		POSTAL OR ZIP CODE
Mailing address (if different from the physical business location)						City
Province, territory, or state					Country		POSTAL OR ZIP CODE
Address of business records (if different from the physical business location)						City
Province, territory, or state					Country		POSTAL OR ZIP CODE
Language of correspondence:
		English		French

Part A4 – Major business activity

Describe your major business activity with as much detail as possible. Use at least a noun, a verb, and an adjective to describe your activity. Example: Residential construction – Installing hardwood flooring.

Note: Indicate if you are a listed financial institution or an SLFI for GST/HST purposes and a resident of Canada.

Specify up to 3 main products or services that you provide and the estimated percentage of revenue they each represent.

%

%

%

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Part A – General business information (continued)

Part A5 – GST/HST information

Note: Special rules apply to public service bodies.

Do you operate a taxi, commercial ride-sharing, or limousine service?		Yes		No
If yes, you must register for GST/HST, regardless of your revenue.
Are you an individual whose sole activity subject to GST/HST is from commercial rental income?		Yes		No
Are you a non-resident?		Yes		No
Are you a non-resident who enters Canada to directly supply taxable admissions to a place of		Yes		No
amusement, a seminar, an activity, or an event held in Canada? If yes, you must register for
GST/HST, regardless of your revenue.

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Part B – Registering for a GST/HST program account (RT)

If you want to register for a separate GST/HST program account for a branch or division of a head office, fill in form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.

Note: More information must be provided if the effective date of registration indicated below is more than 30 days before the date of application for registration. Usually, depending on the business's situation, you must provide one of the following:

•sale invoices or other documents proving that the business began charging the GST/HST on the effective date entered on this form if you are voluntarily registering for the GST/HST

•a document (a balance sheet, a financial statement, or an information slip) proving that the business is required to register for GST/HST purposes because its revenues from taxable supplies, including zero-rated supplies, exceeded $30,000 (or $50,000 for a public service body) over the last four calendar quarters or in a single calendar quarter

Part B1 – GST/HST program account identification

If the information is the same as in Part A3, tick this box.

If you want to use a separate name for this program account, enter the name.

Email address (for information on how we will use your email address, see page 1)

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