Quick Answer
If a contractor has a CRA Business Number, they should enter the full 15-character number exactly as it appears in their CRA account (9 digits + 2-letter program code + 4 digits).
If they are not registered as a business, they should enter their SIN instead.
If they are unsure which number or extension to use, they can log in to their CRA My Business Account to confirm what program accounts they have.
RT0001 is common for contractors because many only have a GST or HST account, but it is not universal. Contractors should enter the program extension shown in their CRA account.
Why Jane Payroll asks for this number
Jane uses this information for CRA year-end reporting such as T4A forms. Entering the correct Business Number or SIN ensures contractor earnings are reported accurately.
Where contractors can find it
Contractors can find their Business Number and program accounts by logging in to their CRA My Business Account.
If one of your contractors is having trouble confirming which number to use after checking their CRA account, they can contact the CRA directly at 1-800-959-5525.
If the contractor operates as a business and has a CRA Business Number
They should enter their full CRA Business Number, including the suffix.
The format follows:
9 digits + 2 letters + 4 digits
Example: 123456789RT0001
Breakdown of the structure:
- The first 9 digits identify the business
- The 2 letters indicate the program account such as GST or HST
- The final 4 digits identify the account sequence number, usually 0001
If the contractor is not registered as a business
If a contractor is operating as an individual and does not have a CRA Business Number, they should enter their SIN instead.
This includes contractors who are below the GST or HST registration threshold or who have not opened any CRA program accounts.