Opening more locations, branches, or divisions
You may want to keep track of your GST/HST and payroll accounts separately if your business has:
- more than one location
- more than one business activity (for example, gas station and pizza parlour)
- part-time and full-time employees
- offices in different provinces
- divisions
- different departments (for example, manufacturing and sales)
If you decide to add more accounts, when you contact the Canada Revenue Agency (CRA), ensure that you can provide the business number, the legal name, and the social insurance number (SIN) of at least one owner/director/partner, and that you can answer all the questions in Part A of Form RC1, Request for a Business Number and Certain Program Accounts.
Special filing rules apply to divisions and branches. For more information, see RC4120, Employers' Guide – Filing the T4 slip and Summary, or Guide RC4022, General Information for GST/HST Registrants.
After you determine you need an account, go to When you need a BN.
For GST/HST account information, go to Make changes to your GST/HST account.
Note
If you have divisions or branches, it is important that you provide the 15-character business number account whenever you contact the CRA.
The CRA asks all new registrants to provide the SIN of at least one owner/director/partner as well as the business activity of the business when they are registering.