Closing a business does not automatically close its GST/HST account. If you stop commercial activities and no longer need the account, notify the tax authority administering your account and complete the final return and any required adjustments. The CRA generally handles federal accounts outside Quebec; Revenu Québec generally administers both GST/HST and QST for Quebec businesses, subject to exceptions.
Close or keep the account open?
If a shutdown is temporary, consider whether you will continue commercial activities before requesting cancellation. While the account stays open, file each required return. A nil return is appropriate only when there is no tax, ITC or adjustment to report; no sales alone does not necessarily make the return nil.
How to request cancellation
- Determine the date commercial activities ceased and gather the account number, records of sales and purchases, and information about assets still held.
- Use the CRA account service or submit Form RC145 as directed in the CRA closure instructions. Resolve any outstanding returns and balance.
- Keep your historical invoices and account records. Do not use a closed account as though it were active for new taxable supplies.
The CRA says a voluntary registrant generally must remain registered at least one year before cancellation unless it stops commercial activities. Closing a business and closing a tax account are related but separate steps.
Final return and assets
For a cancellation, the CRA generally treats the final reporting period as ending on the day before the effective cancellation date, with a return due one month after that period ends. A second period may be required for tax that becomes payable on cancellation. Consult the CRA’s final-return instructions for the specific circumstances.
Assets retained for personal use or for activities other than commercial activities can trigger a deemed-supply or change-in-use adjustment. The calculation differs by type of property: non-capital property may use fair market value, while capital property can involve basic tax content. For example, if retained non-capital inventory is worth $8,000 and both GST at 5% and QST at 9.975% apply, Revenu Québec illustrates $400 GST and $798 QST on that value. The result depends on the property and circumstances. Prepaid expenses and other adjustments can matter too. Do not assume that all remaining assets are tax-free or that the adjustment is always the original ITC. Record the property, intended use and values and follow CRA guidance.
Quebec accounts
Revenu Québec generally administers both GST/HST and QST for businesses registered in Quebec, subject to exceptions. Its last-reporting-period guidance explains final-period requirements when cancelling registration. Confirm how both accounts are affected and retain the documentation for the final filings.
Related guides
Sources
Official guidance checked October 17, 2026.