Form RC1 "Request for a Business Number and Certain Program Accounts" - Canada

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Download Form RC1 "Request for a Business Number and Certain Program Accounts" - Canada

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Protected B when completed
FOR OFFICE USE
BN
Request for a Business Number
and Certain Program Accounts
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):
GST/HST (RT)
Payroll deductions (RP)
Corporation (RC)
Part B
Part C
Part D
Information return (RZ)
Import-export (RM)
Charity (RR)
Part E
Part F
Part G
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.
Page 1 of 13
(Ce formulaire est disponible en français.)
RC1 E (19)
Clear Data
Protected B when completed
FOR OFFICE USE
BN
Request for a Business Number
and Certain Program Accounts
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):
GST/HST (RT)
Payroll deductions (RP)
Corporation (RC)
Part B
Part C
Part D
Information return (RZ)
Import-export (RM)
Charity (RR)
Part E
Part F
Part G
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.
Page 1 of 13
(Ce formulaire est disponible en français.)
RC1 E (19)
Clear Data
Protected B when completed
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.
Social insurance number
First name
Last name
Title
Work telephone number
Mobile number
Ext.
Work fax number
Occupation
Home telephone number
Ext.
Home fax number
Social insurance number
First name
Last name
Title
Work telephone number
Mobile number
Ext.
Work fax 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
Postal or ZIP code
Province, territory, or state
Country
Mailing address (if different from the physical business location)
City
Postal or ZIP code
Country
Province, territory, or state
Address of business records (if different from the physical business location)
City
Postal or ZIP code
Country
Province, territory, or state
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
Do you provide or plan to provide property or services in Canada or to export outside Canada?
Yes
No
If no, you generally cannot register for GST/HST. However, certain businesses may be able to
register.
Are your total annual revenues from your worldwide taxable supplies, including those of any
Yes
No
associates, more than $30,000? If yes, you must register for GST/HST, unless you are a non-
resident and do not carry on business in Canada for GST/HST purposes.
Note: Special rules apply to public service bodies.
Are you a public service body whose total annual revenues from worldwide taxable supplies,
Yes
No
including those of any associates, are more than $50,000? If yes, you must register for GST/HST.
Note: Special rules apply to charities and public institutions with respect to the qualification of
these organizations as a small supplier.
Are all the property and services you sell or provide exempt from GST/HST?
Yes
No
Note: In general, when you sell or provide only exempt property and services, you cannot register
for the GST/HST, unless you are a listed financial institution resident in Canada.
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.
Do you wish to register voluntarily? By registering voluntarily, you must begin to charge GST/HST
Yes
No
on your taxable supplies, other than zero-rated supplies, made in Canada and file returns even if
your total annual revenues from your worldwide taxable supplies are $30,000 or less ($50,000 or
less if you are a public service body).
Are you an SLFI that is required to be registered for GST/HST because you are making a reporting
Yes
No
entity election or a tax adjustment transfer election, and you are not making a consolidated filing
election or electing to be added to an existing consolidated filing election?
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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)
Physical business location
City
Postal or ZIP code
Province, territory, or state
Country
Mailing address (if different from the physical business location) for GST/HST purposes
City
Postal or ZIP code
Province, territory, or state
Country
Language of correspondence:
English
French
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