CRA Business Accounts Decoded: What RC, RP, RT, RZ Actually Mean
Every CRA email hides a 2-letter code that tells you exactly which tax obligation is calling. Decode RC, RP, RT, and RZ once—and never misfile a Canadian tax return again.
Every Canadian business owner who's opened a CRA My Business Account has encountered them: 15-character codes like 716924436RP0001 or 123456789RT0001. Most people stare at them blankly. The CRA never explains what the letters mean—they just appear in emails, reminder notices, and account dashboards.
Here's the key insight: those two letters in the middle tell you exactly which tax obligation is involved. Once you learn the 4 most common program identifiers—RC, RP, RT, and RZ—you'll never be confused by a CRA notice again.
How a CRA Program Account Number is Structured
Every CRA business tax account number has exactly 15 characters split into 3 parts:
123456789 RC 0001
└────────┘ └─┘ └──┘
BN ID Ref
| Part | Characters | Meaning |
|---|---|---|
| Business Number (BN) | 9 digits | Your company's unique identifier — think of it as the corporation's social insurance number. All tax accounts under the same company share these first 9 digits |
| Program Identifier | 2 letters | Indicates which tax program this account belongs to (RC, RP, RT, RZ, etc.) |
| Reference Number | 4 digits | Account sequence. Your first account = 0001, a second of the same type = 0002 |
The 4 Most Common Program Accounts
💼 RC — Corporation Income Tax
Purpose: Exclusively for incorporated companies (Corporations). Used to file and pay tax on the company's net profit.
Filing deadline: Corporate income tax return (T2 form) must be filed within 6 months of the company's Fiscal Year End.
Example: 123456789RC0001
👥 RP — Payroll Deductions
Purpose: For any business that pays employees—including the scenario where you're the owner of an incorporated company paying yourself a salary. This account is used to remit:
- Personal income tax withheld from paycheques
- Employment Insurance (EI) premiums
- Canada Pension Plan (CPP) contributions
Annual obligation: File the T4 Summary and issue T4 slips to all employees by the last day of February of the following year.
Example: 123456789RP0001
🛒 RT — GST/HST (Goods and Services / Harmonized Sales Tax)
Purpose: Manages Canada's federal consumption tax.
When you need to register:
- Mandatory once your taxable sales exceed $30,000 CAD in any four consecutive calendar quarters
- Voluntarily from day one — this lets you claim back the GST/HST you paid on business purchases as Input Tax Credits (ITCs)
Filing: Report periodically (monthly, quarterly, or annually) via the GST34 return — reconciling tax collected from customers against tax paid to suppliers.
Example: 123456789RT0001
📊 RZ — Information Returns
Purpose: For specialized reporting obligations that don't directly generate standard income tax payable, but are still mandatory.
Common use cases:
- T5013 (Partnership Return): If your business operates as a Partnership, the RZ account is used to report income allocation to each partner.
- T5018 (Contract Payments): Especially common in construction. If your business pays subcontractors, you're required to use the RZ account to report those payments to CRA.
- Also used for investment income reporting (T5), TFSA administration, and more.
Example: 123456789RZ0001
Quick Reference Summary
| Code | Account Name | When You Need It | Key Form |
|---|---|---|---|
| RC | Corporate Tax | Incorporated company filing income tax | T2 |
| RP | Payroll | Paying employees or owner-salary | T4 |
| RT | GST/HST | Revenue > $30k, or claiming ITCs from day one | GST34 |
| RZ | Information Returns | Partnership reporting, subcontractor payments | T5013, T5018 |
Practical Advice
Every time you receive a letter or email from the CRA, check the 2-letter program code in the middle of the account number first. It immediately tells you which tax obligation is involved—and which form or deadline applies.
⚠️ Important: Filing late or using the wrong program account can trigger unnecessary CRA penalties. If you've recently incorporated and aren't sure which program accounts to activate under your BN, consult an accountant to get your compliance structure right from the start.
✍️ The Author: Do Ngoc Hoan Founder of CookConnects.ca & Wizy.ca. Bridging the gap between advanced algorithms and business execution. I write for technical founders looking to scale their impact with AI and robust engineering.