RC1: Request for a Business Number and Certain Program Accounts
Form RC1 registers your business for a business number and the CRA program accounts you need, such as GST/HST, payroll and corporation income tax. Download the official PDF below and open it in Adobe Acrobat Reader to fill it in.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is RC1?
The business number is the single account number the Canada Revenue Agency uses to identify a business, and each type of dealing with the CRA is a program account attached to it. RC1 lets you request the business number together with the program accounts you need: a GST/HST account, a payroll deductions account, a corporation income tax account, an import-export account, and a registered charity or information returns account. You give your legal and operating names, ownership details, business activity, and the details specific to each account you are opening.
This is a dynamic Adobe LiveCycle PDF, so it renders and calculates only in Adobe Acrobat Reader and will appear blank in a browser preview. Download it, open it in Adobe Reader, and complete the parts that apply to your business. Many businesses can instead register online through Business Registration Online, but RC1 is the paper route and is used where the online service does not fit the situation.
Who files RC1?
- New businesses needing a business number and one or more CRA program accounts
- Sole proprietors, partnerships and corporations registering for GST/HST or payroll
- Corporations opening a corporation income tax program account
- Businesses adding an import-export account with the CRA
How to fill out RC1
- Open the downloaded RC1 in Adobe Acrobat Reader, since the dynamic PDF will not fill in a browser.
- Complete the general business information: legal name, operating name, address, ownership and a description of your business activity.
- Complete a program account section for each account you need, such as GST/HST, payroll, corporation income tax or import-export.
- Review the effective dates and, for GST/HST, your expected revenue and reporting choices, then sign the certification.
- Send the completed RC1 to your CRA tax centre, or register online instead through Business Registration Online.
Get RC1
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine RC1 below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official RC1 PDFFrequently asked questions
Do I have to use the paper RC1?
Not always. Many businesses can register for a business number and program accounts online through Business Registration Online, which is usually faster. RC1 is the paper option and is useful where the online service does not cover your situation.
Why does the RC1 open as a blank page?
It is a dynamic Adobe LiveCycle form. Browsers and most built in PDF viewers cannot display it. Download the file and open it in the free Adobe Acrobat Reader so the fields appear.
Do I need a separate account for each tax?
The business number is common to your business, and each type of dealing is a program account on it, for example a GST/HST account and a payroll account. RC1 lets you open the accounts you need at the same time.