Provincial Codes

 

** 

• Relevant Material: "In Canada, "applications for provincial code for tax" typically refers to the process of applying for specific provincial tax accounts, which is handled differently for individuals and businesses. The specific applications depend on your province and the type of tax you are dealing with. 
• For businesses
• For Canadian resident businesses, registration for most tax accounts is done through the Canada Revenue Agency (CRA), even for provincial programs. Some provinces, like Ontario and Quebec, also have their own registration systems for certain provincial taxes. 
• Canada Revenue Agency (CRA)
• As of November 3, 2025, business number (BN) and program account registrations must be completed online using the CRA's Business Registration Online (BRO) service. During the online registration, you can apply for multiple accounts, such as: 

• Business Number (BN): A nine-digit identifier that the CRA assigns to businesses.
• GST/HST: To collect Goods and Services Tax/Harmonized Sales Tax, which is required if your business earns more than $30,000 in a calendar quarter or over four consecutive calendar quarters.
• Payroll deductions: To remit payroll deductions if you have employees.
• Corporation income tax: Required if you are incorporated. 
• Provincial registration (Ontario)
• In addition to CRA registration, businesses in provinces like Ontario must register with the province. 
• Ontario Business Registry: To register a new business online in Ontario, you will use the Ontario Business Registry. This registers your business name and provides a Business Identification Number (BIN), which is separate from the federal BN.
• ONT-TAXS online: To manage specific provincial taxes, you must register for an online account through the Ontario government's ONT-TAXS online service. 
• For individuals
• Individuals in Canada do not need to "apply" for a provincial tax code. Your tax obligations are primarily based on the province where you resided on December 31 of the tax year. 
• Individual tax number (ITN): If you are a non-resident individual who needs an identification number for tax purposes and are not eligible for a Social Insurance Number (SIN), you must apply for an Individual Tax Number (ITN) from the CRA using Form T1261.
• Personal tax credits: If you are employed, your provincial tax withholding is determined by the information you provide on federal and provincial TD1 forms when you start a new job. The claim codes on these forms tell your employer how much to deduct.
• Provincial credits and benefits: To receive provincial credits, such as the Ontario Trillium Benefit, you apply when you file your annual income tax return. You do this by completing the appropriate provincial forms that are included in your income tax package. For example, Ontario residents complete Form ON-BEN. .." (Google) 

***