Do not simply stop filing when business activity ends. Ask the CRA to close the GST/HST program account when you no longer need to be registered, and continue to meet return obligations until the account is closed. CRA: close a GST/HST account
Before you request closure
Confirm that the business is no longer required to be registered. A voluntary registrant may have a minimum registration period, and a business with taxable activity may still have a registration obligation. Identify the date on which the account should close and make sure records, tax collected, and tax paid are up to date. Prepare the BN, legal business name, cancellation date and reason. In your CRA account, choose Business (My Business Account), or Representative (Represent a Client) if acting for the business. For a mail request, complete Part B and other applicable sections of Form RC145 and send it to your tax centre within six months of signing. Selected listed financial institutions use RC7345 instead. A non-resident who provided security must also inform the CRA’s Non-Resident Registration and Security Section. CRA: closure channels and required information
Final return and closing adjustments
CRA generally splits closing into two reporting periods: one ending the day before the account closes, and another beginning on the closing day and ending on the last day of that month. The second return is required only if there is tax to remit for that period. Check the CRA-confirmed periods and due dates rather than assuming one ordinary nil return closes the account. A final return can involve net-tax adjustments, including adjustments related to business property or other assets that remain when registration ends. The correct treatment depends on the property and the facts, so do not assume that a zero-balance operating account means a final return is nil. For non-capital property held for commercial activity, CRA describes deemed tax on its fair market value immediately before closing. Capital property uses its basic tax content and change-in-use rules. ITCs for rent or similar payments covering a period after closing may need adjustment. Keep the calculation and supporting records. CRA: cancelling a GST/HST registration
A simple closure checklist
- Confirm the reason for cancellation and the effective date.
- Request closure through the CRA’s current channel.
- Prepare and file the final return and remit any net tax owing by its applicable deadline.
- Keep invoices, asset records, and the CRA closure confirmation.
For routine return steps, use GST/HST filing guidance. For registration questions before closing an account, see GST/HST registration in Canada.
Sources checked October 16, 2026: CRA account closure, final periods and property adjustments.