NEXTAGENT FINANCE INSIGHTS
A BN, GST/HST account and payroll account are not the same thing
A nine-digit BN identifies the business; RT and RP program accounts add separate GST/HST and payroll obligations.
简体中文CRA program accounts use the same nine-digit business number with a program identifier and reference number. GST/HST commonly uses RT; payroll deductions uses RP.
GST/HST is activity-dependent
Registration depends on taxable supplies, the small-supplier rules and special exceptions. Voluntary registration creates filing, collection and remittance responsibilities even when registration was not mandatory.
Payroll starts a different clock
An employer must register for a payroll account before the first remittance due date. CRA states that this is generally the 15th day of the month after deductions first begin, unless CRA assigns another frequency.
- Confirm the legal entity and existing BN before opening another one.
- Record the GST/HST effective date and filing period.
- Record first pay date, first withholding and CRA-confirmed remittance frequency.
Government sources
- CRA — Program accounts you may need (Accessed: 2026-07-19)
- CRA — Register for a GST/HST account (Accessed: 2026-07-19)
- CRA — Determine if a payroll account is required (Accessed: 2026-07-19)