--- title: "RP0001, RT0001, RC and RZ: CRA Program Accounts Explained" url: https://www.everstonecpa.com/blog/business-number-program-accounts-canada description: "RP0001 is your payroll account, RT0001 GST/HST, RC0001 corporate income tax and RZ0001 information returns. See which program accounts your business needs." type: guide updated: 2026-10-06 summary: "A Canadian business number is a unique nine-digit identifier. Each CRA program account adds a two-letter program identifier and a four-digit reference number to it — RC for corporation income tax, RP for payroll, RT for GST/HST and RZ for information returns. You register only the accounts your activities require." faq_count: 15 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Blog](https://www.everstonecpa.com/blog) Business number and program accounts Getting set up # Business number and CRA program accounts: *RC, RP, RT and RZ explained* By EverStone CPA · Reviewed August 2026 · 11 min read Most Canadian business owners have puzzled over a fifteen-character string on a CRA notice. Many opened a payroll account they did not need, or found in year three they needed an information-returns account from year one. This guide shows how the business number is built, what each program account is for, and when you need one. **Free: The corporation setup checklist** Program accounts, registrations and first filings in order. No email wall — it’s just useful. [Download the PDF](https://www.everstonecpa.com/downloads/everstone-new-corporation-setup-checklist.pdf) **Quick answer:** A Canadian business number is a unique nine-digit identifier. Each CRA program account adds a two-letter program identifier and a four-digit reference number to it — RC for corporation income tax, RP for payroll, RT for GST/HST and RZ for information returns. You register only the accounts your activities require. **Opening RT, RP or RC accounts?** We register the program accounts your business needs, set the filing frequencies and file every return on time, with bookkeeping from $325 a month. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) Registering a payroll or GST account for a new business? Our [monthly bookkeeping](https://www.everstonecpa.com/monthly-bookkeeping-services) includes setting them up correctly. An account you never use still has a return the CRA is waiting for. [Ask which of yours are live](https://www.everstonecpa.com/quick-question) — no account needed. One business number, one account number per program. **On this page**[What the business number is](#s-what-the-business-number-is)[How a program account number is built](#s-how-a-program-account-number-is-built)[The program accounts](#s-the-program-accounts)[RC: corporation income tax](#s-rc-corporation-income-tax)[RP: payroll deductions](#s-rp-payroll-deductions)[RT: GST/HST](#s-rt-gst-hst)[RZ: information returns](#s-rz-information-returns)[When you need a second account, and when you do not](#s-when-you-need-a-second-account-and-when-)[Keeping track of what you have](#s-keeping-track-of-what-you-have)[Getting it right](#s-getting-it-right)[Frequently asked questions](#s-frequently-asked-questions)[Setting up a new corporation?](#s-setting-up-a-new-corporation) ## What the nine-digit business number is A **business number (BN)** is the standard identifier for your business or legal entity, used for provincial or territorial, municipal and other federal programs as well as the CRA. It is unique, nine digits, and belongs to the entity, not to any one filing. An unincorporated business needs a BN only when it registers for CRA program accounts. New accounts are added to your existing BN; you do not collect business numbers. A new BN is usually needed only when a new legal entity is created. ## How the 15-character program account number is built When you register for a CRA program account such as GST/HST or payroll, a program identifier and a reference number are added to your existing BN. Together they form your CRA program account number, and that is what you use to report the relevant activity. The three parts are: Once registered, which province’s rate to charge depends on [the place of supply rules](https://www.everstonecpa.com/blog/gst-hst-place-of-supply-rules-canada). - your unique **nine-digit BN**; - a **two-letter program identifier** indicating the account type; and - a **four-digit reference number** identifying program accounts of the same type. The reference number exists because a business can hold several accounts of one type: a company with two distinct payrolls can have RP0001 and RP0002 under one BN. Most small businesses have one of each, until a second is opened by mistake and remittances land on an account nobody files for. **Just registered, and not sure which accounts you need?** We open only the CRA program accounts your business actually requires, set up the books from day one and file on schedule, with bookkeeping from $325 a month and the T2 quoted in writing. See [the new-corporation setup checklist](https://www.everstonecpa.com/new-corporation-setup-checklist), or [get a set-up quote](https://www.everstonecpa.com/book-online). [Get My Fixed Quote](https://www.everstonecpa.com/book-online) ## The program accounts | Identifier | Account | Typically needed when | | RC | Corporation income tax | You have a corporation. Often opened automatically on incorporation. | | RP | Payroll deductions | You pay employees, including an owner taking a salary. | | RT | GST/HST | You stop being a small supplier, or you register voluntarily. | | RZ | Information returns | You have to file slips reporting payments, such as T5018s. | | RR | Registered charities | The entity is a registered charity. | | RE | Excise tax and special levies | You deal in goods subject to excise. | | RM | Import and export | You import or export commercially. | The table is not a list to register for. Use it to spot which accounts your activities trigger, and when a new activity adds an obligation mid-year. ## RC: corporation income tax The corporation income tax account holds the [T2 return](https://www.everstonecpa.com/corporate-tax-return-t2) and usually arrives with incorporation. Incorporate federally through Corporations Canada and, once approved, you get a business number and your **RC** program account without registering separately. Several provinces also issue the BN and RC account on provincial incorporation. Everything else is registered afterwards, starting with GST/HST and payroll, and the gap between incorporating and being fully registered is where most first-year problems start. The [just-incorporated checklist](https://www.everstonecpa.com/blog/just-incorporated-now-what-canada-checklist) walks through the sequence. ## RP: payroll deductions A corporation with employees needs a payroll account before its first payroll, including an owner taking salary. It is not needed if the owner takes only dividends, or if those paid are genuinely independent contractors, a distinction worth testing. The RP account carries real risk, because unremitted source deductions are not the corporation’s money and directors can be held personally liable for them. The mechanics of withholding, remitter frequency and year-end slips are covered in the guide to [payroll remittances and the RP account](https://www.everstonecpa.com/blog/payroll-remittances-canada-rp-account). ## RT: GST/HST GST/HST has a numeric trigger. Under **$30,000** over four consecutive calendar quarters you are a small supplier and need not register, though you may if you make taxable supplies in Canada. Exceed $30,000 in a *single* quarter and you must charge GST/HST on the supply that crossed it, registered no later than that day. After that, late returns cost money; see [how late GST/HST penalties are worked out](https://www.everstonecpa.com/blog/late-gst-filing-penalties-canada). A third case is often missed: exceed the threshold over four or fewer quarters but *not* in one, and small-supplier status ends the month after that quarter. Registering early often makes sense, since it unlocks input tax credits. See the [GST/HST registration guide](https://www.everstonecpa.com/blog/gst-hst-registration-guide-small-business). The RT number CRA notices quote is your nine-digit BN followed by RT and a four-digit reference number, and it is the account you report GST/HST under. ## RZ: information returns The information returns account is the one most often missing from a tidy file. It reports *payments*, not your income, most visibly the T5018 in construction, and nothing in the usual filing rhythm prompts it. The [T5018 guide](https://www.everstonecpa.com/blog/t5018-subcontractor-reporting-construction) covers who files and when. Put simply, the RZ account CRA correspondence refers to is this information returns account, kept separate from the T2 and the GST/HST return and running on its own deadline. ## When you need a second account, and when you do not Multiple accounts of one type are legitimate for separately administered payrolls or distinct divisions, but most duplicates are accidents: an owner registers online, misses an existing account, and creates one nobody files for. A stray account has real costs. The CRA expects returns on every open account, nil or not; unfiled returns bring notices, and on payroll accounts arbitrary assessments. Close duplicates deliberately. A change in legal entity also needs a second look. Adding an account to a BN is routine; a new entity may need its own BN. Incorporating a former [sole proprietors](https://www.everstonecpa.com/self-employed-tax-return)hip is the classic case: the accounts do not migrate just because the name stayed. The bank asks for the business number too. See [opening a business bank account](https://www.everstonecpa.com/blog/opening-a-business-bank-account-canada) for the documents needed. ## Keeping track of what you have The control is **My Business Account**, which shows every program account under your BN with status, balances and filing history. Check once a year that every account is needed and filed, and every activity has an account. Dormant accounts still expect returns. The [My Business Account setup guide](https://www.everstonecpa.com/blog/cra-my-business-account-setup-guide) covers access. ## Getting it right Program accounts get neglected because nothing forces you to notice one is missing. Map activities to accounts at set-up and re-check when something changes: a first employee or subcontractor, crossing the GST/HST threshold, a second payroll. That avoids filings owed on accounts nobody opened, and returns due on accounts nobody needed. Running payroll through your own corporation puts you on the other side of these rules. For the version that fits your company, [send the question](https://www.everstonecpa.com/quick-question); a CPA answers, usually the same business day. Program accounts are one step of several that a new corporation has to get right in sequence; [the order the first-year steps go in](https://www.everstonecpa.com/starting-a-business-hub) is the rest of that list. Program accounts are the first of several things a new corporation picks up in its first months; [what year one actually looks like](https://www.everstonecpa.com/how-year-one-works) walks through the rest in order. Sources - [Canada Revenue Agency — Program accounts you may need (account number structure and program identifiers)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/need-program-accounts.html) - [Canada Revenue Agency — Business number and CRA program accounts](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/need-bn.html) - [Canada Revenue Agency — When to register for and start charging the GST/HST](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html) General information for Canadian business owners, current as of July 2026. Account types and registration change, so confirm on canada.ca or My Business Account first. Not tax advice; [speak with a CPA](https://www.everstonecpa.com/book-online) before acting. About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. [About the firm →](https://www.everstonecpa.com/about) · [Send an enquiry →](https://www.everstonecpa.com/book-online) The corporation income tax program account is the one CRA letters cite as an RC number. When you want an accountant to deal with the CRA on any of these program accounts, you authorize them with [Form AUT-01](https://www.everstonecpa.com/forms/aut-01), which sets the level of access for each one. Once the accounts are open, monthly bookkeeping that keeps them filed, including payroll and GST/PST, starts from $325 a month. ### Keep reading [Just incorporated: what now →](https://www.everstonecpa.com/blog/just-incorporated-now-what-canada-checklist) [Payroll remittances and the RP account →](https://www.everstonecpa.com/blog/payroll-remittances-canada-rp-account) [Setting up My Business Account →](https://www.everstonecpa.com/blog/cra-my-business-account-setup-guide)[Set up CRA My Business Account →](https://www.everstonecpa.com/cra-my-business-account) ## Where we work Program accounts work the same way for every business, and so does the engagement. That holds wherever the business is. Some of the places we work: [Accountant in Abbotsford](https://www.everstonecpa.com/accountant-abbotsford) · [Chilliwack accounting firm](https://www.everstonecpa.com/accountant-chilliwack) · [CPA in Langley](https://www.everstonecpa.com/accountant-langley) · [Mission accounting firm](https://www.everstonecpa.com/accountant-mission) · [Small business accountant in Surrey](https://www.everstonecpa.com/accountant-surrey) · [Fraser Valley](https://www.everstonecpa.com/accountant-fraser-valley) · [Vancouver](https://www.everstonecpa.com/accountant-vancouver). Common questions ## Frequently asked questions about business number and program accounts **What is a business number?** A business number (BN) is the nine-digit identifier the CRA uses for your business or legal entity, and the one provincial, territorial, municipal and other federal programs also use. It is unique and stays with the entity; the CRA program accounts you register sit underneath it rather than replacing it. **How is a CRA program account number structured?** Three parts: your nine-digit business number, a two-letter program identifier for the account type, and a four-digit reference number distinguishing program accounts of the same type. A first payroll account is the BN followed by RP 0001; a second payroll account for the same entity ends 0002. **What do RC, RP, RT and RZ stand for?** RC is corporation income tax, RP payroll deductions, RT GST/HST and RZ information returns. The CRA also uses RR for registered charities, RE for excise tax and special levies, and RM for import and export. **Do I get a business number automatically when I incorporate?** Often, yes. Incorporate federally through Corporations Canada and, once approved, you receive a business number and your corporation income tax (RC) program account without registering separately with the CRA. Several provinces issue a BN and RC account on provincial incorporation too. GST/HST, payroll and other CRA accounts are registered afterwards. **When do I actually need a GST/HST (RT) account?** When you stop being a small supplier, or register voluntarily (open to anyone making taxable supplies in Canada). Over $30,000 in one calendar quarter: charge GST/HST on the supply crossing it. Over it across four or fewer consecutive quarters, not one: small-supplier status ends the month after that quarter. **What is the RZ information returns account for?** Information returns: the slips reporting payments rather than tax on your own income, such as the T5018 statement of contract payments in construction. Because the obligation sits apart from your corporate and GST/HST filings, and its deadline need not line up with theirs, an RZ requirement is easily overlooked. **What is an RZ account with the CRA?** RZ is the information returns program account: the one used to file slips that report payments rather than your own income, such as the T5018 statement of contract payments. It sits under the same nine-digit business number as your other accounts. **What is an RT account or RT number?** RT is the GST/HST program account. The RT number is your nine-digit business number, then RT, then a four-digit reference — usually 0001. It is the account you file GST/HST returns and remittances under. **What is an RP account or RP number?** RP is the payroll deductions program account, opened when you pay employees — including an owner taking a salary. RP0001 is a first payroll account; a second one for the same entity would end 0002. **What is an RC number?** RC is the corporation income tax program account, so the RC number is the account your T2 is filed under. It is often opened automatically when the corporation is incorporated. **What is an RR number?** RR is the registered charity program account. It applies where the entity is a registered charity, and it is not one an ordinary corporation opens. **Is the CRA number the same as the business number?** The nine-digit business number is the identifier; a CRA program account number is that business number plus a two-letter program code and a four-digit reference. So the two overlap but are not interchangeable: one identifies the entity, the other identifies an account it holds. **Is my GST number the same as my business number?** It contains it. Your GST/HST number is the nine-digit business number followed by RT and a four-digit reference — usually RT0001. Quote all fifteen characters on invoices; the business number on its own is not a GST/HST registration. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What is a program account number?** Fifteen characters in three parts: the nine-digit business number, a two-letter code for the program (RC, RP, RT, RZ), and a four-digit reference distinguishing accounts of the same type. It identifies one account, not the business. **Where do I find my CRA program account number?** On any CRA notice or letter for that account: the nine-digit business number followed by the two letters and four digits, such as RT0001 for GST/HST or RP0001 for payroll. It also shows in My Business Account under each program account. ## Setting up a new business? Tell us what you have registered so far. A CPA replies by email within one business day with the accounts you still need, the ones you can skip, and a fixed fee for the set-up and the first year’s filings. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies within one business day. Need more? A 45-minute **Advice Call** is $225 plus GST, credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review **Run your own numbers with the free calculators:** [GST/HST calculator](https://www.everstonecpa.com/gst-hst-calculator) · [test whether incorporating pays](https://www.everstonecpa.com/incorporation-calculator) · [verify your payroll deductions](https://www.everstonecpa.com/payroll-deduction-calculator) [← 7 bookkeeping mistakes that cost small businesses money](https://www.everstonecpa.com/blog/bookkeeping-mistakes-small-business) [Cellphone and internet: splitting business from personal use →](https://www.everstonecpa.com/blog/business-use-of-cellphone-internet-canada) --- Source: https://www.everstonecpa.com/blog/business-number-program-accounts-canada Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online