Non-resident simplified GST/HST registrants are now identified by a RT9999 unique identifier

The Canada Revenue Agency (CRA) has recently informed us that all existing non-resident simplified GST/HST accounts have been automatically transitioned to a RT9999 unique identifier (from RT0001), so that a simplified GST/HST registrant can be clearly distinguished from a regular GST/HST registrant.

Simplified GST/HST registrants with an existing RT0001 GST/HST account number should have received communications from the CRA notifying them of this transition, and that their RT0001 program and reference number will no longer be effective after June 30, 2023.

For simplified registrants initially registered with a Business Number ending in RT0001:

• all returns up to and including the reporting period ending in 2023-06-30 must be filed using the Business Number ending in RT000;
• then, all reporting periods starting 2023-07-01 onward must be filed and remitted under the Business Number ending in RT9999.

For further information, please see the communication from the CRA.