Close a business and its CRA program accounts
How do I close my business and tax accounts?
Closing a business involves separate steps for its legal registration and tax accounts. CRA has different closure procedures for payroll, GST/HST and corporation income tax. A corporation’s dissolution must be handled with its governing authority.
Where to begin
- Identify every CRA program account and follow the closure instructions for each.
- Complete applicable final returns and payments; payroll closure also involves final slips and other required reporting.
- For a corporation, apply for dissolution to the government body responsible for it.
- After dissolution, check Form RC145 and CRA’s instructions on supplying dissolution documents.
Before you open the official service
- Business structure and registration jurisdiction
- List of active tax programs
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
Stopping operations does not by itself remove a corporation’s filing obligations. Check the special Ontario instructions if applicable.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Forms and checklists
Official sources
Prepared by Active K Digital from the linked public guidance. Read our source approach.