The six federal accounts a new Canadian business may need, in the order to open them: Business Number, CRA My Business Account, GST/HST, payroll, ROE Web, and Corporations Canada — each linked to its full guide.
Applies in: CA
Starting a business in Canada means opening the right federal accounts and skipping the ones that do not apply. This checklist lists the six federal accounts in the order to open them, with each item linked to the full guide that covers that account in detail. Nothing here replaces the linked guides: each one states the current rules, fees, and steps from the official source, and this page only sequences them. Work the list top to bottom, and stop at the items whose condition does not fit the business.
The Business Number is the nine-digit federal identifier the Canada Revenue Agency issues, and the other accounts on this list attach to it. Get it first: GST/HST and payroll registrations ask for it. The guide covers who needs one, the information to have ready, and the online, phone, and mail registration routes.
CRA My Business Account is the portal where the business signs in to view and manage its CRA accounts. It is not the Business Number itself; it is the online access to the accounts behind it. The guide covers the sign-in options and the recovery steps when access is lost.
GST/HST registration depends on the business's taxable supplies and the small-supplier threshold. A business that must register charges, collects, and remits GST/HST from the effective date of registration. Check the threshold and the registration steps in the guide before deciding, and do not assume registration is optional when the business exceeds the threshold.
A business that pays salaries, wages, or other remuneration needs a payroll program account to withhold and remit source deductions. The payroll setup guide covers opening the account, the remitting schedule, and the year-end reporting that follows. A business with no employees skips this item entirely.
ROE Web is the online service for issuing Records of Employment when an employee stops working or has an interruption of earnings. It matters only once the business has employees, and it is separate from the payroll account itself. The guide covers the sign-in, the record creation steps, and the submission confirmation to keep.
A federally incorporated business files through the Corporations Canada Online Filing Centre. This item applies only to federal corporations: a sole proprietorship, partnership, or provincial corporation does not file here. The guide covers the filing centre sign-in and the filings a federal corporation makes.
Provincial and territorial registrations are not on this list: business name registration, provincial tax accounts, and municipal licences follow provincial rules and vary by jurisdiction, so they belong in the province guides, not in a federal checklist. Likewise, no fee, deadline, or threshold figure appears on this page: those figures live in the linked guides, where they are stated with their official source, and this page does not repeat them where they could go stale. If a linked guide's figure changes, the guide is the place that changes, and this checklist still points at it.
No. Only the Business Number and CRA My Business Account apply broadly. GST/HST registration, a payroll program account, ROE Web, and Corporations Canada each depend on the business: whether it must charge GST/HST, whether it pays employees, and whether it is federally incorporated. Work through the checklist in order and skip the items whose condition does not apply, rather than opening accounts the business will never use.
The Business Number is the nine-digit federal identifier the Canada Revenue Agency issues to a business, and the other federal program accounts attach to it. Get it before registering for GST/HST or payroll, because those registrations ask for it. The full guide covers who needs one, what information to have ready, and how to register online, by phone, or by mail.
No. The Business Number is the identifier; CRA My Business Account is the online portal where the business signs in to view and manage its CRA accounts, including GST/HST and payroll. The portal guide covers the sign-in options, including CRA user ID and password, Sign-In Partner, and provincial partner credentials, and what to do when access is lost.
Registration depends on the business's taxable supplies and the small-supplier threshold the Canada Revenue Agency publishes. A business that must register charges, collects, and remits GST/HST; a small supplier below the threshold may still choose to register voluntarily. The GST/HST registration guide states the current threshold and the registration steps, so check the rule for the business's own revenue before deciding.
A payroll program account is needed when the business pays salaries, wages, or other remuneration and must withhold and remit source deductions. ROE Web is the separate online service for issuing Records of Employment when an employee stops working or experiences an interruption of earnings. Both are covered in their own guides: the payroll guide for setting up the account and remitting, and the ROE Web guide for creating and submitting the records.
Only if the business incorporates federally. A federally incorporated business files with Corporations Canada through its Online Filing Centre; a provincially incorporated business or a sole proprietorship does not. The Corporations Canada guide covers the filing centre sign-in and the filings a federal corporation makes there, so use it only when federal incorporation is the chosen structure.