Which CRA Programme Accounts Does a Newcomer Business Actually Need?

Here’s the hard part nobody explains up front: registering a business with CRA isn’t a single step. Which CRA program accounts a newcomer business needs comes down to a Business Number, and then a separate decision for every function your business actually performs — sales tax, payroll, import/export, corporate tax — each with its own account and its own rules.

That structure trips up newcomers who assume “I registered my business” means everything is switched on. It rarely does.

The Business Number is only the foundation

A Business Number (BN) is the nine-digit identifier CRA assigns your business. On its own, it doesn’t do much. What actually connects your business to CRA’s systems are the programme accounts you add underneath it, each identified by a two-letter code and a reference number.

What are RT, RP and RC accounts with CRA

RT is the GST/HST account, the one that lets you charge, collect and remit sales tax and claim input tax credits on business expenses. RP is the payroll deductions account, used to remit income tax, CPP and EI on behalf of anyone you employ. RC is the corporate income tax account, relevant if your business is incorporated rather than run as a sole proprietorship. Which of these you need depends entirely on what your business does and how it’s structured.

The payroll account question

A genuinely common early question is do I need a payroll account if I have no staff at all, and the answer is no — including if you’re paying yourself a salary rather than drawing profit as an unincorporated sole proprietor. The moment you start paying an employee, or yourself as an incorporated, salaried owner, that changes.

Importing or exporting goods

There’s a separate registration for this too: which CRA account handles import and export numbers is distinct again from RT, RP and RC. If your plan involves bringing in goods or exporting, that’s a decision apart from your sales-tax or payroll setup entirely.

Adding accounts as you go

A common worry worth resolving quickly: can you add a CRA program account later? Yes — the structure is built around this. You’re not expected to open every account on day one. As your business starts doing something new, hiring, exceeding the GST/HST small-supplier threshold, or exporting, you add the relevant account at that point.

The freelancer case

The answer to which CRA accounts does a freelancer actually open depends heavily on volume. A sole proprietor without employees, below the GST/HST registration threshold, may not need a programme account beyond the BN itself for some time — though the specific threshold and timing rules are worth confirming directly with CRA or an accountant.

A note on this post’s sourcing: the outline above reflects how CRA’s Business Number and programme-account system is generally understood to work, but this specific topic wasn’t covered in the research files behind this site’s other content. Treat this as an orientation rather than a substitute for CRA’s own Business Registration Online tool.

Our free What It Really Costs guide covers the broader newcomer budget picture, though business registration specifics are best confirmed directly with CRA.