A CRA program account is a specific tax or reporting account linked to your Business Number (BN). While your BN identifies your business, program accounts specify what you are registered to do — collect GST/HST, run payroll, file corporate taxes, or import/export goods.
How Program Accounts Work
Every program account has two parts appended to your 9-digit Business Number:
- A 2-letter program identifier (RT, RP, RC, RM)
- A 4-digit account number (usually 0001 for your first account)
Example: If your BN is 123456789, your GST/HST account is 123456789 RT 0001.
This full account number appears on your GST/HST returns, invoices to Canadian clients, and all CRA correspondence related to that account.
The Four Main Program Accounts
GST/HST Account (RT)
What it is: Your sales tax account. Once opened, you collect GST/HST from Canadian clients, keep records of what you paid on business purchases (ITCs), and remit the net amount to the CRA on your filing schedule.
When you need it: When your total taxable revenue from Canadian and foreign supplies exceeds $30,000 in four consecutive calendar quarters. You can also open one voluntarily before hitting this threshold.
HST rates in 2026: Ontario 13%, New Brunswick 15%, PEI 15%, Newfoundland & Labrador 15%, Nova Scotia 14% (reduced from 15% on April 1, 2025). All other provinces: 5% GST + any separate provincial sales tax.
Payroll Deductions Account (RP)
What it is: Your employer account for remitting source deductions — employee income tax, CPP contributions, and EI premiums withheld from employee paycheques.
When you need it: The moment you hire your first employee. You must open a payroll account before the first payroll run and remit deductions on schedule (monthly for most new employers).
Important: Freelancers and independent contractors who pay other contractors do not need a payroll account — only when you have employees with T4 relationships.
Corporate Income Tax Account (RC)
What it is: Your account for filing the T2 Corporation Income Tax Return and paying corporate income tax.
When you need it: When you incorporate a company. The corporation — as a separate legal entity — files its own tax return and pays corporate tax separately from your personal T1.
T2 filing deadline: Six months after your corporation’s fiscal year end. Tax payment is due two months after fiscal year end (three months for CCPCs eligible for the small business deduction).
Import/Export Account (RM)
What it is: Your account for clearing goods through Canadian customs when importing or exporting physical products.
When you need it: Only if you import or export physical goods. Not required for services — even if you provide services to international clients, you do not need an import/export account.
How to Open Program Accounts
All program accounts are opened through the CRA’s Business Registration Online (BRO) portal at canada.ca. As of November 3, 2025, phone registration is no longer accepted — all registrations must be completed online.
You can open multiple program accounts at the same time when you first register for your BN, or add them later as your business grows. There is no government fee to open any program account.
Frequently Asked Questions
Can one Business Number have multiple GST/HST accounts?
Yes. If you operate multiple distinct businesses, you can have separate GST/HST accounts (RT0001, RT0002, etc.) under the same BN. This helps keep GST/HST records for each business separate. Most sole proprietors with a single business need only one account.
What happens to my GST/HST account if my revenue drops below $30,000?
You can apply to deregister your GST/HST account if your revenue has been below $30,000 for two consecutive calendar years. Deregistering means you no longer collect GST/HST from clients. However, you must also repay some of the ITCs you previously claimed. Voluntary deregistration is generally not recommended if you expect revenue to recover — closing and reopening an account causes administrative complexity.
Do I need a program account if I am a sole proprietor below the GST/HST threshold?
No. If your taxable revenues are below $30,000 and you have no employees or corporate obligations, you do not need a BN or any program accounts. You report your self-employment income on Schedule T2125 using your personal SIN. No program accounts are required until one of the triggers above is met.