By Sharad Gondaliya, CPA
The most common worry I hear from foreign founders is: “I don’t have a Social Insurance Number. Can my corporation still register with CRA?” Yes. A SIN is not required. We register all CRA accounts for our non-resident clients, and none of them needs to visit Canada.
The accounts a corporation may need
Every CRA account sits under one nine-digit Business Number (BN), followed by a program code.
| Account | Program code | When you need it | Who registers it |
|---|---|---|---|
| Corporate income tax | RC | Every corporation | We do |
| GST/HST | RT | Taxable sales above $30,000, or voluntary registration | We do |
| Payroll | RP | Before paying the first employee or director salary | We do |
| Information returns | RZ | For returns such as NR4 slips when needed | We do |
| Import-export | RM | Before importing goods commercially | Registered with CBSA through CARM; we support it |
Since October 21, 2024, the import-export account is run by the Canada Border Services Agency through its CARM Client Portal, not by CRA.
How registration works when every owner is a non-resident
CRA’s online Business Registration Online service cannot be used when all owners are non-residents. CRA directs a Canadian corporation with only non-resident owners to Form RC1, sent by fax or mail. No SIN is needed. One RC1 can open the BN together with the GST/HST, payroll, corporate income tax and information return accounts.
Some corporations receive a BN automatically at incorporation. Non-resident-owned files often do not, and that is where RC1 comes in.
What we need from you
- Certificate and articles of incorporation
- Full names and home addresses of all directors
- Ownership details of all shareholders
- A description of the business and expected sales
- Fiscal year-end
- Start dates for payroll and GST/HST, if known
Authorizing us as your CRA representative
Once the BN is issued, the corporation authorizes our firm through CRA’s Represent a Client service or Form AUT-01. We can then speak to CRA, receive notices, file returns and resolve issues on your behalf. This matters most when you live in another time zone and cannot call CRA during Canadian business hours.
How long it takes
Non-resident registrations are processed by hand, so they take longer than online ones. Please plan for several weeks, not days. We follow up with CRA by phone and tell you as soon as each account number arrives.
Common mistakes we fix
- Registering GST/HST with the wrong effective date, which loses input tax credits.
- Opening payroll before it is needed, which creates nil remittance obligations.
- Using a personal address abroad instead of the corporation’s Canadian address.
- Not authorizing a representative, so CRA letters sit unanswered.
How we help
We register all CRA accounts as part of our onboarding: BN, corporate income tax, GST/HST, payroll and information returns. We also support the CBSA import registration through CARM. For the full setup path, see our department Open Corporation for $35. Related reading: non-resident corporation tax compliance in Canada.
FAQs
Can I get a SIN as a non-resident director?
Generally no, and you do not need one for the corporation’s CRA accounts.
Does the corporation need a Canadian phone number?
It helps. Many clients use our office contact details so CRA can reach a person in Canadian business hours.
Can you register the accounts before the bank account is open?
Yes. In fact, the BN usually comes first, because banks often ask for it.
Speak with a CPA
Please book a free consultation at gondaliyacpa.ca/consultation. We are a 2026 Xero Awarded Firm with 1300+ five-star Google reviews, and we work on AFFORDABLE flat-fee annual packages.
Sharad Gondaliya is a CPA Canada & CPA USA with 15 Years+ experience of Accounting, Tax, Payroll of Corporate Small Businesses as Tax Accountant. He is a CPA Ontario member (61040184) and holds US CPA licences in Washington and Montana and is well known among corporate small businesses for tax planning, efficient tax solutions, and affordable CPA services. Sharad is the Principal (Director) of Gondaliya CPA – Affordable CPA Firm in Canada. Licenses: CPA Ontario: 61040184 | CPA USA (MT): PAC-CPAP-LIC-033176 | CPA USA (WA): 57629 | CPA Firm License: 61330051 View Full Author Bio